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How To File An Amendment On My Taxes

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How To File An Amendment On My Taxes

How to file an amendment on my taxes 27. How to file an amendment on my taxes   Beneficios Tributarios para Estudios Relacionados con el Trabajo Table of Contents Qué Hay de Nuevo Introduction Useful Items - You may want to see: Estudios Relacionados con el Trabajo que Reúnen los Requisitos de la DeducciónEstudios Requeridos por el Empleador o por Ley Estudios para Mantener o Mejorar Destrezas Estudios para Satisfacer los Requisitos Mínimos Estudios que lo Capacitan para un Nuevo Oficio o Negocio Qué Gastos se Pueden Deducir Reembolso no reclamado. How to file an amendment on my taxes Gastos de Transporte Gastos de Viaje No se Permiten Beneficios Dobles Reembolsos Cómo Deducir Gastos de NegociosPersonas que Trabajan por Cuenta Propia Empleados Artistas del Espectáculo y Funcionarios a los que se les Pagan Honorarios Gastos de Trabajo Relacionados con un Impedimento Documentación Qué Hay de Nuevo Tarifa estándar por milla. How to file an amendment on my taxes  Por lo general, si reclama una deducción de negocios por estudios relacionados con el trabajo y maneja su automóvil a la escuela y de vuelta a casa, la cantidad que puede deducir por las millas recorridas desde el 1 de enero de 2013 al 31 de diciembre de 2013 es 56½ centavos por milla. How to file an amendment on my taxes Vea Gastos de Transporte bajo Qué Gastos se Pueden Deducir, para más información. How to file an amendment on my taxes Introduction Este capítulo explica los gastos de estudios relacionados con el trabajo que tal vez pueda deducir como gastos de negocios. How to file an amendment on my taxes Para reclamar tal deducción, tiene que: Detallar las deducciones en el Anexo A (Formulario 1040) si es empleado; Presentar el Anexo C (Formulario 1040), Anexo C-EZ (Formulario 1040) o el Anexo F (Formulario 1040) si trabaja por cuenta propia y Tener gastos de estudios calificados explicados bajo Estudios Relacionados con el Trabajo que Reúnen los Requisitos de la Deducción . How to file an amendment on my taxes Si es empleado y puede detallar las deducciones, tal vez pueda reclamar una deducción por los gastos pagados por estudios que se relacionen con el trabajo. How to file an amendment on my taxes Su deducción será la cantidad total de sus gastos de estudios relacionados con el trabajo que reúnen los requisitos más otros gastos relacionados con el trabajo y ciertos gastos misceláneos (con la excepción de los gastos del trabajo relacionados con el impedimento de personas discapacitadas) que sea mayor que el 2% de sus ingresos brutos ajustados (AGI, por sus siglas en inglés). How to file an amendment on my taxes Vea el capítulo 28. How to file an amendment on my taxes Si trabaja por cuenta propia, deduciría los gastos de estudios relacionados con el trabajo que reúnen los requisitos directamente de sus ingresos del trabajo por cuenta propia. How to file an amendment on my taxes Los gastos de estudios relacionados con el trabajo también podrían darle derecho a otros beneficios tributarios, tales como el crédito tributario de oportunidad para los estadounidenses y el crédito vitalicio por aprendizaje (vea el capítulo 35). How to file an amendment on my taxes Es posible que tenga derecho a estos beneficios incluso si no cumple los requisitos indicados anteriormente. How to file an amendment on my taxes Asimismo, debe tomar en consideración que es posible que sus gastos de estudios relacionados con el trabajo le podrían dar derecho a reclamar más de un beneficio tributario. How to file an amendment on my taxes Por lo general, puede reclamar cualquier cantidad de beneficios siempre que utilice diferentes gastos para calcular cada uno de ellos. How to file an amendment on my taxes Cuando calcule sus impuestos, tal vez desee comparar estos beneficios tributarios para elegir el (los) método(s) mediante el (los) cual(es) obtenga el menor impuesto por pagar. How to file an amendment on my taxes Useful Items - You may want to see: Publicación 463 Travel, Entertainment, Gift, and Car Expenses (Gastos de viaje, entretenimiento, regalos y automóvil), en inglés 970 Tax Benefits for Education (Beneficios tributarios por estudios), en inglés Formulario (e Instrucciones) 2106 Employee Business Expenses (Gastos de negocios del empleado), en inglés 2106-EZ Unreimbursed Employee Business Expenses (Gastos de negocios del empleado no reembolsados), en inglés Anexo A (Formulario 1040) Itemized Deductions (Deducciones detalladas), en inglés Estudios Relacionados con el Trabajo que Reúnen los Requisitos de la Deducción Puede deducir como gastos de negocio los costos de estudios relacionados con el trabajo si éstos reúnen los requisitos de la deducción. How to file an amendment on my taxes Éstos son estudios que cumplen al menos uno de los dos siguientes requisitos: Su empleador o la ley requiere dichos estudios para mantener su sueldo, situación o trabajo actual. How to file an amendment on my taxes Los estudios requeridos tienen que servir para un propósito comercial legítimo (bona fide) de su empleador. How to file an amendment on my taxes Los estudios mantienen o mejoran las destrezas necesarias en su trabajo actual. How to file an amendment on my taxes No obstante, aun si sus estudios cumplen uno o ambos de los requisitos anteriores, no se considera que dichos estudios estén relacionados con el trabajo ni que reúnen los requisitos de la deducción si: Se requieren para satisfacer los requisitos mínimos de educación de su oficio o negocio actual o Forman parte de un programa de estudios que lo capacitará para un nuevo oficio o negocio. How to file an amendment on my taxes Puede deducir los costos de los estudios relacionados con el trabajo que reúnen los requisitos de la deducción como gasto de negocios incluso si, al completar dichos estudios, tiene la posibilidad de obtener un título universitario. How to file an amendment on my taxes Utilice la Figura 27-A, más adelante, para verificar rápidamente si sus estudios reúnen los requisitos. How to file an amendment on my taxes Estudios Requeridos por el Empleador o por Ley Una vez que haya cumplido los requisitos mínimos de educación para su trabajo, es posible que su empleador o la ley le exija seguir sus estudios. How to file an amendment on my taxes Se considera que dichos estudios adicionales son estudios relacionados con el trabajo que reúnen los requisitos si se cumplen los tres siguientes requisitos: Se requieren para que mantenga su sueldo, situación o trabajo actual; El requisito sirve un propósito legítimo (bona fide) comercial de su empleador y Los estudios no forman parte de un programa que lo capacitará para un nuevo oficio o negocio. How to file an amendment on my taxes Si completa más estudios de los requeridos por su empleador o la ley, estos estudios adicionales sólo pueden ser estudios relacionados con el trabajo que reúnen los requisitos de la deducción si mantienen o mejoran las destrezas requeridas en su trabajo actual. How to file an amendment on my taxes Vea Estudios para Mantener o Mejorar Destrezas , más adelante. How to file an amendment on my taxes Ejemplo. How to file an amendment on my taxes Usted es un maestro que ha cumplido los requisitos mínimos para enseñar. How to file an amendment on my taxes Su empleador le exige que tome un curso universitario adicional cada año para poder seguir con su puesto actual de maestro. How to file an amendment on my taxes Si los cursos no lo capacitarán para un nuevo oficio o negocio, entonces serán estudios relacionados con el trabajo que reúnen los requisitos, incluso si en el futuro recibe una maestría y un aumento de sueldo debido a estos estudios adicionales. How to file an amendment on my taxes Estudios para Mantener o Mejorar Destrezas Si su empleador o la ley no requiere estudios, éstos pueden ser estudios relacionados con el trabajo que reúnen los requisitos de la deducción sólo si mantienen o mejoran las destrezas necesarias en su trabajo actual. How to file an amendment on my taxes Éstos pueden incluir cursos de actualización, cursos sobre avances profesionales y cursos académicos o vocacionales. How to file an amendment on my taxes Ejemplo. How to file an amendment on my taxes Usted repara televisores, radios y sistemas estereofónicos para la tienda XYZ. How to file an amendment on my taxes Para mantenerse al corriente de los últimos avances en su profesión, toma cursos especiales de servicios de radio y sistemas estereofónicos. How to file an amendment on my taxes Estos cursos mantienen y mejoran las destrezas requeridas en su trabajo. How to file an amendment on my taxes Mantenimiento de destrezas versus capacitación para un empleo nuevo. How to file an amendment on my taxes   Los estudios para mantener o mejorar destrezas que se requieren en su trabajo actual no son estudios que reúnen los requisitos de la deducción si también lo capacitarán para un nuevo oficio o negocio. How to file an amendment on my taxes Estudios durante ausencia temporal. How to file an amendment on my taxes   Si deja de trabajar durante un año o menos para cursar estudios con el fin de mantener o mejorar las destrezas necesarias en su trabajo actual y luego regresa a su trabajo y desempeña las mismas labores generales, su ausencia se considera temporal. How to file an amendment on my taxes Los estudios cursados durante una ausencia temporal son estudios relacionados con el trabajo que cumplen los requisitos de la deducción si mantienen o mejoran las destrezas necesarias en su trabajo actual. How to file an amendment on my taxes Ejemplo. How to file an amendment on my taxes Deja su trabajo de investigación en biología para convertirse en estudiante de posgrado de biología a tiempo completo durante un año. How to file an amendment on my taxes Si regresa a trabajar en investigación en biología después de concluir los cursos, los estudios se relacionan con su trabajo actual incluso si no regresa a trabajar para el mismo empleador. How to file an amendment on my taxes Estudios durante ausencia indefinida. How to file an amendment on my taxes   Si deja de trabajar durante más de un año, su ausencia del trabajo se considera indefinida. How to file an amendment on my taxes Se considera que los estudios cursados durante una ausencia indefinida, aun si mantienen o mejoran las destrezas necesarias en el trabajo del cual se ausenta, lo capacitan para un nuevo oficio o negocio. How to file an amendment on my taxes Por lo tanto, no son estudios relacionados con el trabajo que reúnan los requisitos de la deducción. How to file an amendment on my taxes Estudios para Satisfacer los Requisitos Mínimos Los estudios necesarios para cumplir los requisitos mínimos de educación para su oficio o negocio actual no son estudios relacionados con el trabajo que reúnan los requisitos de la deducción. How to file an amendment on my taxes Los requisitos mínimos de educación se determinan a través de: Leyes y reglamentos; Normas de su profesión, oficio o negocio y Su empleador. How to file an amendment on my taxes Una vez que haya cumplido los requisitos mínimos de educación vigentes cuando se le contrató, no tiene que cumplir nuevos requisitos mínimos de educación. How to file an amendment on my taxes Esto significa que si los requisitos mínimos cambian después de que haya sido contratado, los estudios necesarios para satisfacer los nuevos requisitos pueden ser estudios que reúnen los requisitos de la deducción. How to file an amendment on my taxes No ha cumplido los requisitos mínimos de educación de su oficio o negocio sólo porque ya está realizando el trabajo. How to file an amendment on my taxes Ejemplo 1. How to file an amendment on my taxes Es estudiante de ingeniería a tiempo completo. How to file an amendment on my taxes Aunque no ha recibido su título o certificación, trabaja a tiempo parcial como ingeniero en una empresa que lo contratará como ingeniero a tiempo completo después de que finalice sus estudios universitarios. How to file an amendment on my taxes Aunque sus cursos universitarios de ingeniería mejoran sus destrezas en su trabajo actual, también se requieren para cumplir los requisitos laborales mínimos para contratar a un ingeniero a tiempo completo. How to file an amendment on my taxes Estos estudios no son estudios relacionados con el trabajo que reúnen los requisitos de la deducción. How to file an amendment on my taxes Ejemplo 2. How to file an amendment on my taxes Es contador y ha cumplido con los requisitos mínimos de educación de su empleador. How to file an amendment on my taxes Posteriormente, éste cambia los requisitos mínimos de educación y requiere que tome cursos universitarios para mantener su trabajo. How to file an amendment on my taxes Estos cursos adicionales pueden ser estudios relacionados con el trabajo que reúnen los requisitos de la deducción porque ya ha cumplido los requisitos mínimos vigentes al momento de su contratación. How to file an amendment on my taxes Requisitos para los Docentes Por lo general, los estados o distritos escolares establecen los requisitos mínimos de educación para los docentes. How to file an amendment on my taxes El requisito es el título universitario o la cantidad mínima de horas de estudio universitario que suele exigirse para la contratación de una persona para dicho cargo. How to file an amendment on my taxes Si no existen requisitos, habrá cumplido los requisitos mínimos de educación cuando pase a ser miembro del cuerpo docente. How to file an amendment on my taxes La determinación de si usted es miembro del cuerpo docente de una institución educativa tiene que ser hecha en base de las prácticas particulares de dicha institución. How to file an amendment on my taxes Por lo general, se le considerará miembro del cuerpo docente si se da una o más de las siguientes condiciones: Es profesor titular o catedrático. How to file an amendment on my taxes Sus años de servicio se acreditan para obtener el cargo académico o cátedra. How to file an amendment on my taxes Tiene un voto en las decisiones del cuerpo docente. How to file an amendment on my taxes Su institución académica hace aportaciones en nombre suyo a un plan de jubilación que no sea el Seguro Social o un programa similar. How to file an amendment on my taxes Ejemplo 1. How to file an amendment on my taxes La ley en el estado donde vive exige que los maestros novatos de escuela secundaria tengan un título universitario, incluidos 10 cursos de educación profesional. How to file an amendment on my taxes Asimismo, para mantener su trabajo, un maestro tiene que realizar un quinto año de capacitación dentro de un plazo de 10 años a partir de la fecha de contratación. How to file an amendment on my taxes Si la escuela empleadora certifica ante el Departamento de Educación estatal que no puede encontrar maestros calificados, la escuela puede contratar a personas con sólo 3 años de estudios universitarios. How to file an amendment on my taxes No obstante, para mantener su trabajo, estos maestros tienen que obtener un título universitario y completar los cursos de educación profesional requeridos dentro de un plazo de 3 años. How to file an amendment on my taxes De acuerdo con lo anterior, el título universitario, incluya o no los 10 cursos de educación profesional, se considera el requisito mínimo de educación para calificar como maestro en el estado donde vive. How to file an amendment on my taxes Si posee toda la educación requerida, a excepción del quinto año, ha cumplido los requisitos mínimos de educación. How to file an amendment on my taxes El quinto año de capacitación se considera estudios relacionados con el trabajo que reúnen los requisitos de la deducción a menos que forme parte de un programa de estudios que lo capacitará para un nuevo oficio o negocio. How to file an amendment on my taxes Figura 27–A. How to file an amendment on my taxes ¿Reúnen los Requisitos sus Estudios Relacionados con el Trabajo? Please click here for the text description of the image. How to file an amendment on my taxes Figura 27−A. How to file an amendment on my taxes ¿Reúnen los requisitos sus estudios relacionados con el trabajo? Ejemplo 2. How to file an amendment on my taxes Suponga que se dan los mismos hechos que en el Ejemplo 1, excepto que tiene título universitario y sólo seis cursos de educación profesional. How to file an amendment on my taxes Los cuatro cursos adicionales pueden ser estudios relacionados con el trabajo que reúnen los requisitos de la deducción. How to file an amendment on my taxes Aunque no tiene todos los cursos requeridos, ya ha cumplido los requisitos mínimos de educación. How to file an amendment on my taxes Ejemplo 3. How to file an amendment on my taxes Suponga que se dan los mismos hechos que en el Ejemplo 1, excepto que lo han contratado con sólo 3 años de estudios universitarios. How to file an amendment on my taxes Los cursos que tome para lograr un título (incluso en el campo de enseñanza) no son estudios relacionados con el trabajo que reúnen los requisitos de la deducción. How to file an amendment on my taxes Éstos se requieren para cumplir los requisitos mínimos de educación para trabajar como maestro. How to file an amendment on my taxes Ejemplo 4. How to file an amendment on my taxes Tiene un título universitario y trabaja como instructor temporal en una universidad. How to file an amendment on my taxes Al mismo tiempo, toma cursos de posgrado para obtener un título superior. How to file an amendment on my taxes Las reglas de la universidad estipulan que puede pasar a ser miembro del cuerpo docente sólo si obtiene un posgrado. How to file an amendment on my taxes Además, puede mantener su trabajo como instructor sólo si demuestra un avance satisfactorio para obtener este título. How to file an amendment on my taxes No ha cumplido los requisitos mínimos de educación para ser miembro del cuerpo docente. How to file an amendment on my taxes Los cursos de posgrado no son estudios relacionados con el trabajo que reúnen los requisitos de la deducción. How to file an amendment on my taxes Licencia en un nuevo estado. How to file an amendment on my taxes   Una vez que haya cumplido los requisitos mínimos de educación para maestros de su estado, se considera que ha cumplido los requisitos mínimos de educación en todos los estados. How to file an amendment on my taxes Esto se aplica incluso si tiene que cursar estudios adicionales para recibir la licencia en otro estado. How to file an amendment on my taxes Los estudios adicionales que necesite son estudios relacionados con el trabajo que reúnen los requisitos para la deducción. How to file an amendment on my taxes Ya ha cumplido los requisitos mínimos de educación para enseñar. How to file an amendment on my taxes Enseñar en otro estado no constituye un nuevo oficio o negocio. How to file an amendment on my taxes Ejemplo. How to file an amendment on my taxes Posee una licencia permanente para enseñar en el Estado A y ha trabajado como maestro en ese estado durante varios años. How to file an amendment on my taxes Se muda al Estado B y lo contratan inmediatamente como maestro. How to file an amendment on my taxes Sin embargo, tiene que realizar ciertos cursos prescritos para obtener una licencia permanente para enseñar en el Estado B. How to file an amendment on my taxes Estos cursos adicionales son estudios relacionados con el trabajo que reúnen los requisitos de la deducción debido a que el puesto de maestro en el Estado B implica el mismo tipo de trabajo general para el cual reunía los requisitos en el Estado A. How to file an amendment on my taxes Estudios que lo Capacitan para un Nuevo Oficio o Negocio Los estudios que forman parte de un programa de estudios a fin de capacitarlo para un nuevo oficio o negocio no están relacionados con el trabajo y no reúnen los requisitos de la deducción. How to file an amendment on my taxes Esto es aplicable incluso si no tiene intención de ingresar en ese oficio o negocio. How to file an amendment on my taxes Si es empleado, un cambio de deberes que implique el mismo tipo de trabajo general no es un nuevo oficio o negocio. How to file an amendment on my taxes Ejemplo 1. How to file an amendment on my taxes Es contador. How to file an amendment on my taxes Su empleador le exige que saque un título en derecho corriendo con sus propios gastos. How to file an amendment on my taxes Se inscribe en una escuela de derecho con la intención de cursar el plan de estudios típico para lograr un título en derecho. How to file an amendment on my taxes Aun si su intención no es ser abogado, los estudios no reúnen los requisitos de la deducción debido a que el título en derecho lo capacitará para un nuevo oficio o negocio. How to file an amendment on my taxes Ejemplo 2. How to file an amendment on my taxes Es médico de medicina general. How to file an amendment on my taxes Toma un curso de dos semanas para revisar los avances en diversos campos especializados de la medicina. How to file an amendment on my taxes El curso no lo capacita para una nueva profesión. How to file an amendment on my taxes Se considera que está relacionado con el trabajo y reúne los requisitos de la deducción porque mantiene o mejora las destrezas requeridas en su profesión actual. How to file an amendment on my taxes Ejemplo 3. How to file an amendment on my taxes Durante su trabajo en la práctica privada de psiquiatría, ingresa a un programa para estudiar y capacitarse en un instituto de psicoanálisis acreditado. How to file an amendment on my taxes El programa lo capacitará para practicar el psicoanálisis. How to file an amendment on my taxes La formación en psicoanálisis no lo capacitará para una nueva profesión. How to file an amendment on my taxes Está relacionada con el trabajo y reúne los requisitos de la deducción porque mantiene o mejora las destrezas necesarias en su profesión actual. How to file an amendment on my taxes Curso de preparación para el examen de reválida de derecho o para el examen para contadores públicos autorizados Los cursos de preparación para el examen de reválida para ejercer la abogacía o el examen para contadores públicos autorizados (CPA, por sus siglas en inglés) no son estudios relacionados con el trabajo que cumplan los requisitos. How to file an amendment on my taxes Forman parte de un programa de estudios que puede capacitarlo para una nueva profesión. How to file an amendment on my taxes Deberes Magisteriales y Afines Todos los deberes magisteriales y deberes afines se consideran relativamente el mismo tipo de trabajo. How to file an amendment on my taxes Un cambio de deberes de cualquiera de las siguientes maneras no se considera un cambio a una nueva ocupación: Maestro de escuela primaria a maestro de escuela secundaria. How to file an amendment on my taxes Maestro de una asignatura, como biología, a maestro de otra asignatura, como arte. How to file an amendment on my taxes Maestro a consejero académico. How to file an amendment on my taxes Maestro a administrador escolar. How to file an amendment on my taxes Qué Gastos se Pueden Deducir Si sus estudios satisfacen los requisitos descritos anteriormente en Estudios Relacionados con el Trabajo que Reúnen los Requisitos de la Deducción , por lo general, puede deducir sus gastos de estudios como gastos de negocios. How to file an amendment on my taxes Si no trabaja por cuenta propia, puede deducir gastos de negocios sólo si detalla sus deducciones. How to file an amendment on my taxes No puede deducir gastos relacionados con ingresos exentos ni excluidos de impuestos. How to file an amendment on my taxes Gastos deducibles. How to file an amendment on my taxes   Se pueden deducir los siguientes gastos de estudios: Matrícula, libros, útiles escolares, cuotas de laboratorio y artículos similares. How to file an amendment on my taxes Ciertos costos de transporte y viajes. How to file an amendment on my taxes Otros gastos de estudios, como costos de investigación y de procesamiento de palabras (mecanografía) al escribir un ensayo o tésis como parte de un programa de estudios. How to file an amendment on my taxes Gastos no deducibles. How to file an amendment on my taxes   No puede deducir sus gastos personales o de capital. How to file an amendment on my taxes Por ejemplo, no puede deducir el valor en dólares de un período de vacaciones o permiso anual (vacaciones remuneradas) que toma para asistir a clases. How to file an amendment on my taxes Esta cantidad es un gasto personal. How to file an amendment on my taxes Reembolso no reclamado. How to file an amendment on my taxes   Aun si no reclama reembolsos a los que tiene derecho a recibir de su empleador, no puede deducir los gastos correspondientes a ese reembolso no reclamado. How to file an amendment on my taxes Ejemplo. How to file an amendment on my taxes Su empleador acuerda pagar sus gastos de estudios si usted presenta un vale que muestre sus gastos. How to file an amendment on my taxes Usted no presenta un vale y no se los reembolsan. How to file an amendment on my taxes Como no presentó un vale, no puede deducir los gastos en su declaración de impuestos. How to file an amendment on my taxes Gastos de Transporte Si sus estudios reúnen los requisitos, puede deducir los costos de transporte locales en los que tiene que incurrir para viajar directamente del trabajo a la escuela. How to file an amendment on my taxes Si tiene un trabajo habitual y asiste a la escuela de forma temporal, también puede deducir los costos de regreso de la escuela a su domicilio. How to file an amendment on my taxes Asistencia temporal. How to file an amendment on my taxes   Asiste a la escuela de manera temporal si alguna de las siguientes situaciones corresponde a su caso: Se espera de manera realista que su asistencia a la escuela dure 1 año o menos y en realidad dura 1 año o menos. How to file an amendment on my taxes Al principio, se espera de manera realista que su asistencia a la escuela dure 1 año o menos, pero posteriormente es factible que dure más de 1 año. How to file an amendment on my taxes Su asistencia es temporal hasta la fecha en la que determine que durará más de 1 año. How to file an amendment on my taxes Nota: Si se encuentra en la situación (1) o (2), su asistencia no es temporal si los hechos y las circunstancias indican lo contrario. How to file an amendment on my taxes Asistencia no temporal. How to file an amendment on my taxes   No asiste a la escuela de manera temporal si alguna de las siguientes situaciones le corresponde: Se espera de manera realista que su asistencia a la escuela dure más de 1 año. How to file an amendment on my taxes No importa cuánto tiempo de hecho asista. How to file an amendment on my taxes Al principio, se espera de manera realista que su asistencia a la escuela dure 1 año o menos, pero posteriormente se espera que dure más de 1 año. How to file an amendment on my taxes Su asistencia no es temporal después de la fecha en la que se determine que durará más de 1 año. How to file an amendment on my taxes Gastos de Transporte Deducibles Si trabaja de manera habitual y se dirige directamente de su domicilio a la escuela de manera temporal, puede deducir los costos del viaje de ida y regreso entre su domicilio y la escuela. How to file an amendment on my taxes Esto es aplicable sin importar la ubicación de dicho lugar, la distancia recorrida o si asiste a cursos en dicho lugar en días no laborables. How to file an amendment on my taxes Los gastos de transporte incluyen los costos reales de autobús, metro, taxi u otras tarifas, así como los costos del uso de su automóvil. How to file an amendment on my taxes Los gastos de transporte no incluyen cantidades gastadas por viaje, comidas o alojamiento cuando pasa la noche fuera de su casa. How to file an amendment on my taxes Ejemplo 1. How to file an amendment on my taxes Trabaja habitualmente en una ciudad cercana y viaja directamente del trabajo a su domicilio. How to file an amendment on my taxes Asimismo, asiste a la escuela cada noche entre semana durante 3 meses para tomar un curso que mejore sus destrezas laborales. How to file an amendment on my taxes Dado que asiste a una escuela de forma temporal, puede deducir sus gastos diarios de transporte de ida y regreso entre su domicilio y la escuela. How to file an amendment on my taxes Esto es aplicable independientemente de la distancia recorrida. How to file an amendment on my taxes Ejemplo 2. How to file an amendment on my taxes Suponga que se dan los mismos hechos que en el Ejemplo 1, salvo que algunas noches se dirige directamente del trabajo a la escuela y luego a su domicilio. How to file an amendment on my taxes Puede deducir sus gastos de transporte desde su lugar de trabajo habitual a la escuela y luego al domicilio. How to file an amendment on my taxes Ejemplo 3. How to file an amendment on my taxes Suponga que se dan los mismos hechos que en el Ejemplo 1, excepto que asiste a la escuela durante 9 meses todos los sábados, los cuales no son días laborables. How to file an amendment on my taxes Dado que asiste a la escuela de manera temporal, puede deducir sus gastos de transporte de ida y regreso entre su casa y la escuela. How to file an amendment on my taxes Ejemplo 4. How to file an amendment on my taxes Suponga que se dan los mismos hechos que en el Ejemplo 1, excepto que asiste a clases dos veces a la semana durante 15 meses. How to file an amendment on my taxes Dado que su asistencia a la escuela no se considera temporal, no puede deducir sus gastos de transporte entre su casa y la escuela. How to file an amendment on my taxes Si se dirige a la escuela directamente desde el trabajo, puede deducir los gastos de transporte de ida desde el trabajo a la escuela. How to file an amendment on my taxes Si del trabajo se dirige a su casa y luego a la escuela y regresa a su casa, sus gastos de transporte no pueden ser mayores que los gastos en los que hubiese incurrido de haber viajado directamente del trabajo a la escuela. How to file an amendment on my taxes Uso de su automóvil. How to file an amendment on my taxes   Si usa su automóvil (propio o arrendado) para viajar a la escuela, puede deducir sus gastos reales o utilizar la tarifa estándar de millaje para calcular la cantidad que puede deducir. How to file an amendment on my taxes La tarifa estándar por millas recorridas desde el 1 de enero de 2013 hasta el 31 de diciembre de 2013 es 56½ centavos por milla. How to file an amendment on my taxes Independientemente de los métodos que escoja, también puede deducir cargos de estacionamiento y peajes. How to file an amendment on my taxes Vea el capítulo 26 para obtener información acerca de la deducción de sus gastos reales por el uso de un automóvil. How to file an amendment on my taxes Gastos de Viaje Puede deducir gastos de viajes, comidas (vea Límite del 50% del costo de comidas , más adelante) y alojamiento si viaja de un día a otro principalmente para realizar estudios con derecho a deducción relacionados con el trabajo. How to file an amendment on my taxes Los gastos de viaje para estudios relacionados con el trabajo que reúnen los requisitos de la deducción reciben el mismo trato tributario que los gastos de viaje para otros propósitos de negocios del empleado. How to file an amendment on my taxes Para más información, vea el capítulo 26. How to file an amendment on my taxes No puede deducir gastos de actividades personales, como turismo, visitas o entretenimiento. How to file an amendment on my taxes Viajes principalmente con fines personales. How to file an amendment on my taxes   Si su viaje fuera de casa es principalmente con fines personales, no puede deducir todos sus gastos de viaje, comidas o alojamiento. How to file an amendment on my taxes Sólo puede deducir sus gastos de alojamiento y el 50% de sus gastos de comidas durante el período en el que asista a actividades de educación que reúnen los requisitos. How to file an amendment on my taxes   El determinar si el propósito del viaje es principalmente personal o para estudios depende de los hechos y las circunstancias. How to file an amendment on my taxes Un factor importante es la comparación del tiempo dedicado a actividades personales con el tiempo dedicado a actividades de educación. How to file an amendment on my taxes Si dedica más tiempo a actividades personales, el viaje se considera principalmente para estudios sólo si puede demostrar una razón importante y no personal de por qué viajó a un lugar específico. How to file an amendment on my taxes Ejemplo 1. How to file an amendment on my taxes Juan trabaja en Newark, Nueva Jersey. How to file an amendment on my taxes Viajó a Chicago para tomar un curso de una semana, a solicitud de su empleador, que puede deducir de sus impuestos. How to file an amendment on my taxes Su razón principal para viajar a Chicago fue el curso. How to file an amendment on my taxes Durante su estadía, realizó un viaje de turismo, salió a divertirse con algunos amigos y realizó un viaje adicional por el día a Pleasantville. How to file an amendment on my taxes Dado que el viaje era principalmente de negocios, Juan puede deducir su boleto aéreo de ida y vuelta a Chicago. How to file an amendment on my taxes No puede deducir los gastos de transporte de su viaje a Pleasantville. How to file an amendment on my taxes Sólo puede deducir las comidas (conforme al límite del 50%) y alojamiento relacionados con sus actividades educativas. How to file an amendment on my taxes Ejemplo 2. How to file an amendment on my taxes Susana trabaja en Boston. How to file an amendment on my taxes Asistió a una universidad en Michigan a fin de tomar un curso para su trabajo. How to file an amendment on my taxes El curso está relacionado con el trabajo y reúne los requisitos de la deducción. How to file an amendment on my taxes Tomó un curso, que corresponde a un cuarto de la carga de estudios a tiempo completo. How to file an amendment on my taxes El resto del tiempo lo dedicó a actividades personales. How to file an amendment on my taxes Sus razones para tomar el curso en Michigan fueron personales. How to file an amendment on my taxes El viaje de Susana es principalmente personal, ya que tres cuartos de su tiempo se consideran tiempo personal. How to file an amendment on my taxes No puede deducir el costo de su boleto de tren de ida y regreso a Michigan. How to file an amendment on my taxes Puede deducir un cuarto del costo de las comidas (conforme al límite del 50%) y del alojamiento del período en que asistió a la universidad. How to file an amendment on my taxes Ejemplo 3. How to file an amendment on my taxes David trabaja en Nashville y recientemente viajó a California para asistir a un seminario de 2 semanas. How to file an amendment on my taxes El seminario está relacionado con el trabajo y reúne los requisitos de la deducción. How to file an amendment on my taxes Durante su estadía, dedicó 8 semanas adicionales a actividades personales. How to file an amendment on my taxes Los hechos, incluida la estadía adicional de 8 semanas, demuestran que su finalidad principal era tomarse unas vacaciones. How to file an amendment on my taxes David no puede deducir su boleto de avión de ida y vuelta ni sus comidas y alojamiento durante las 8 semanas. How to file an amendment on my taxes Sólo puede deducir sus gastos por comida (sujeto al límite del 50%) y alojamiento durante las 2 semanas que asistió al seminario. How to file an amendment on my taxes Cruceros y congresos. How to file an amendment on my taxes   Algunos cruceros y congresos ofrecen seminarios o cursos como parte de su itinerario. How to file an amendment on my taxes Aun si los seminarios o cursos están relacionados con el trabajo, su deducción por viaje puede verse limitada. How to file an amendment on my taxes Esto es aplicable a: Viajes en buque transatlántico, crucero u otra forma de transporte marítimo de lujo y Congresos fuera del área de Norteamérica. How to file an amendment on my taxes   Si desea consultar más acerca de los límites de deducciones de gastos de viaje que sean aplicables a cruceros y congresos, vea Luxury Water Travel (Viajes en buques de lujo) y Conventions (Congresos) en el capítulo 1 de la Publicación 463, en inglés. How to file an amendment on my taxes Límite del 50% del costo de comidas. How to file an amendment on my taxes   Sólo puede deducir el 50% del costo de sus comidas cuando viaja fuera de casa para realizar estudios relacionados con el trabajo que reúnan los requisitos de la deducción. How to file an amendment on my taxes No se le pueden haber reembolsado los gastos por las comidas. How to file an amendment on my taxes   Los empleados tienen que usar el Formulario 2106 o el Formulario 2106-EZ para aplicar el límite del 50%. How to file an amendment on my taxes Viajes con Fines Educativos No puede deducir el costo de sus viajes con fines educativos, incluso si están directamente relacionados con los deberes de su trabajo o negocio. How to file an amendment on my taxes Ejemplo. How to file an amendment on my taxes Usted es maestro de francés. How to file an amendment on my taxes Durante una ausencia sabática otorgada para viajar, recorrió Francia para mejorar sus conocimientos del francés. How to file an amendment on my taxes Elige su itinerario y la mayoría de sus actividades con el fin de mejorar sus destrezas lingüísticas en francés. How to file an amendment on my taxes No puede deducir sus gastos de viaje como gastos de estudios. How to file an amendment on my taxes Esto es aplicable aunque haya dedicado la mayor parte del tiempo a aprender francés visitando escuelas y familias francesas, asistiendo a películas u obras de teatro y participando en actividades similares. How to file an amendment on my taxes No se Permiten Beneficios Dobles No se le permite hacer lo siguiente: Deducir los gastos de estudios relacionados con el trabajo como gastos de negocios si deduce estos gastos conforme con cualquier otra disposición de la ley, por ejemplo, la deducción de matrículas y cuotas (vea el capítulo 35). How to file an amendment on my taxes Deducir los gastos de estudios relacionados con el trabajo pagados con fondos de ayuda para los estudios provistos por el empleador, subvención o beca libre de impuestos. How to file an amendment on my taxes Vea Ajustes a Gastos de Estudios Relacionados con el Trabajo que Reúnen los Requisitos de la Deducción , a continuación. How to file an amendment on my taxes Ajustes a Gastos de Estudios Relacionados con el Trabajo que Reúnen los Requisitos de la Deducción Si paga gastos de estudios relacionados con el trabajo que reúnen los requisitos de la deducción con determinados fondos exentos de impuestos, no puede reclamar una deducción por estas cantidades. How to file an amendment on my taxes Tiene que reducir la cantidad de los gastos que reúnen los requisitos por la cantidad de tales gastos que le pueden corresponder a la asistencia para estudios exenta de impuestos. How to file an amendment on my taxes Para más información, vea el capítulo 12 de la Publicación 970, en inglés. How to file an amendment on my taxes La asistencia para estudios exenta de impuestos incluye: La parte exenta de impuestos de becas de estudios y becas de investigación (vea el capítulo 1 de la Publicación 970, en inglés); La parte exenta de impuestos de las subvenciones federales Pell (vea el capítulo 1 de la Publicación 970, en inglés); La parte exenta de impuestos de la asistencia para estudios provista por el empleador (vea el capítulo 11 de la Publicación 970, en inglés); Asistencia para estudios destinada a veteranos (vea el capítulo 1 de la Publicación 970, en inglés) y Cualquier otro pago no gravable (libre de impuestos) (que no sean regalos o herencias) que reciba como asistencia para los estudios. How to file an amendment on my taxes Cantidades que no reducen los gastos de estudios relacionados con el trabajo que reúnen los requisitos de la deducción. How to file an amendment on my taxes   No reduzca los gastos de estudios relacionados con el trabajo que reúnen los requisitos de la deducción las cantidades pagadas con fondos que el estudiante reciba como: Un pago por servicios, como salarios; Un préstamo; Un regalo; Una herencia o Un retiro de la cuenta de ahorros personal del estudiante. How to file an amendment on my taxes   Tampoco reduzca la cantidad de los gastos de estudios relacionados con el trabajo que reúnen los requisitos de la deducción por la cantidad de una beca de estudios o beca de investigación declarada como ingreso en la declaración de impuestos del estudiante ni becas que, según lo establecido, no se puedan aplicar a gastos de estudios relacionados con el trabajo que reúnen los requisitos de la deducción. How to file an amendment on my taxes Reembolsos El trato tributario que dé a los reembolsos depende del acuerdo que tenga con su empleador. How to file an amendment on my taxes Existen dos tipos básicos de acuerdos de reembolso: planes con rendición de cuentas y planes sin rendición de cuentas. How to file an amendment on my taxes Puede determinar el tipo de plan mediante el cual se le reembolsa según la manera en que se declara el reembolso en su Formulario W-2. How to file an amendment on my taxes Para información sobre cómo tratar los reembolsos bajo planes con rendición de cuentas y planes sin rendición de cuentas, vea Reembolsos en el capítulo 26. How to file an amendment on my taxes Cómo Deducir Gastos de Negocios Las personas que trabajan por cuenta propia y los empleados declaran los gastos de negocios de manera diferente. How to file an amendment on my taxes La siguiente información explica qué formularios tiene que usar para deducir como gasto de negocios el costo de sus estudios relacionados con el trabajo que reúnen los requisitos de la deducción. How to file an amendment on my taxes Personas que Trabajan por Cuenta Propia Si trabaja por cuenta propia, declare el costo de sus estudios relacionados con el trabajo que reúnen los requisitos de la deducción en el formulario correspondiente que se utilizó para declarar su ingreso de negocio y gastos (generalmente en el Anexo C, C-EZ o F). How to file an amendment on my taxes Si sus gastos de estudios incluyen gastos de automóvil o camión, viajes o comidas, declare estos gastos de la misma forma en la que declara los demás gastos de negocios para esas partidas. How to file an amendment on my taxes Vea las instrucciones del formulario que presente para obtener información acerca de cómo completarlo. How to file an amendment on my taxes Empleados Si es empleado, puede deducir el costo de estudios relacionados con el trabajo que reúnen los requisitos de la deducción sólo si: No recibió (y no tuvo derecho a recibir) reembolsos de su empleador; Se le reembolsó conforme a un plan sin rendición de cuentas (la cantidad se incluye en el recuadro 1 del Formulario W-2) o Recibió un reembolso conforme a un plan con rendición de cuentas, pero la cantidad recibida fue menor que sus gastos por los cuales usted reclamó un reembolso. How to file an amendment on my taxes Si le corresponde el punto (1) o (2), puede deducir la totalidad del costo que reúne los requisitos de la deducción. How to file an amendment on my taxes Si le corresponde el punto (3), puede deducir sólo los costos mayores que su reembolso que reúnen los requisitos de la deducción. How to file an amendment on my taxes Para deducir como gasto de negocios el costo de sus estudios relacionados con el trabajo que reúnen los requisitos de la deducción, incluya la cantidad con su deducción para todos los demás gastos de negocios del empleado en la línea 21 del Anexo A (Formulario 1040). How to file an amendment on my taxes (Más adelante se explican las reglas especiales para gastos de ciertos artistas del espectáculo y funcionarios a los que se les pagan honorarios y para gastos de trabajo relacionados con un impedimento). How to file an amendment on my taxes Esta deducción (con la excepción de los gastos del trabajo relacionados con el impedimento de personas discapacitadas) está sujeta al límite de ingreso bruto ajustado del 2% aplicable a la mayoría de las deducciones detalladas misceláneas. How to file an amendment on my taxes Vea el capítulo 28. How to file an amendment on my taxes Formulario 2106 o 2106-EZ. How to file an amendment on my taxes   Para calcular su deducción con respecto a los gastos de negocios del empleado, incluidos los estudios relacionados con el trabajo que reúnen los requisitos de la deducción, por lo general tiene que completar el Formulario 2106 o el Formulario 2106-EZ. How to file an amendment on my taxes No se requiere el formulario. How to file an amendment on my taxes   No complete el Formulario 2106 ni el Formulario 2106-EZ si: Las cantidades incluidas en el recuadro 1 de su Formulario W-2 no se consideran reembolsos y No declara gastos de viaje, transporte, comidas o entretenimiento. How to file an amendment on my taxes   Si cumple los dos requisitos anteriores, anote los gastos directamente en la línea 21 del Anexo A (Formulario 1040). How to file an amendment on my taxes (Más adelante se explican las reglas especiales para gastos de ciertos artistas del espectáculo y funcionarios a los que se les pagan honorarios y para gastos de trabajo relacionados con un impedimento). How to file an amendment on my taxes Uso del Formulario 2106-EZ. How to file an amendment on my taxes   Este formulario es más corto y fácil de usar que el Formulario 2106. How to file an amendment on my taxes Por lo general, puede usar este formulario si: Todos los reembolsos, si los hubiera, se incluyeron en el recuadro 1 de su Formulario W-2 y Utiliza la tarifa estándar por millas si declara gastos de vehículo. How to file an amendment on my taxes   Si no cumple estos dos requisitos, utilice el Formulario 2106. How to file an amendment on my taxes Artistas del Espectáculo y Funcionarios a los que se les Pagan Honorarios Si es artista del espectáculo que reúne los requisitos o funcionario del gobierno estatal (o local) que recibe su pago total o en parte de honorarios, puede deducir el costo de sus estudios relacionado con el trabajo que reúne los requisitos de la deducción como ajuste al ingreso bruto en lugar de una deducción detallada. How to file an amendment on my taxes Incluya el costo de sus estudios relacionados con el trabajo que reúnen los requisitos de la deducción junto con todos los demás gastos de negocios del empleado y anote el total en la línea 24 del Formulario 1040. How to file an amendment on my taxes No tiene que detallar sus deducciones en el Anexo A (Formulario 1040) y, por lo tanto, la deducción no está sujeta al límite de ingreso bruto ajustado del 2%. How to file an amendment on my taxes Tiene que completar el Formulario 2106 o 2106-EZ para calcular su deducción, incluso si cumple los requisitos descritos anteriormente bajo No se requiere el formulario . How to file an amendment on my taxes Para más información acerca de los artistas del espectáculo que reúnen los requisitos, vea el capítulo 6 de la Publicación 463, en inglés. How to file an amendment on my taxes Gastos de Trabajo Relacionados con un Impedimento Si está incapacitado y tiene gastos de trabajo relacionados con un impedimento que sean necesarios para permitirle realizar estudios relacionados con el trabajo, que reúnen los requisitos de la deducción, puede deducir estos gastos en la línea 28 del Anexo A (Formulario 1040). How to file an amendment on my taxes No están sujetos al límite del 2% del ingreso bruto ajustado. How to file an amendment on my taxes Para deducir estos gastos, tiene que completar el Formulario 2106 o 2106-EZ, aun si cumple los requisitos descritos anteriormente en No se requiere el formulario . How to file an amendment on my taxes Para más información acerca de gastos de trabajo relacionados con un impedimento, vea el capítulo 6 de la Publicación 463, en inglés. How to file an amendment on my taxes Documentación Tiene que mantener documentación como comprobante de las deducciones reclamadas en su declaración de impuestos. How to file an amendment on my taxes Por lo general, debe mantener su documentación durante 3 años desde la fecha de presentación de la declaración y de haber reclamado la deducción. How to file an amendment on my taxes Para obtener información específica acerca de cómo mantener documentación de los gastos de negocios, vea Mantenimiento de Documentación en el capítulo 26. How to file an amendment on my taxes Prev  Up  Next   Home   More Online Publications
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Mobile App Gallery API Documentation

About the API

The USA.gov Mobile Apps Gallery and GobiernoUSA.gov Aplicaciones (apps) móviles feature mobile apps and websites from government agencies on a variety of platforms in English and Spanish.

The Mobile App Gallery API can be used to retrieve information about all of the apps in the galleries.

If you are using the Mobile App Gallery API and have feedback or want to tell us about your product, please e-mail us.

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Accessing the API

Our Mobile App Gallery API is accessible via HTTP GET requests and does not require a login or API key to use.

The base URL for the API is http://apps.usa.gov/apps-gallery/api/. Append the API call you'd like to make to this URL.

There are 4 URLs available to query against.

Query Examples

Error Handling

  • HTTP Code 500 = internal server error
  • HTTP Code 200 = results found
  • HTTP Code 404 = query error

JSONP

API Data Model

The following fields are associated with mobile apps. Please note that not every record has data in every field, and the API will only return completed fields.

  • Id - Unique Sytem Id of the app.
  • Name – The name of the app.
  • Organization – The agency or organization for the app.
  • Friendly_URL – The URL to the app on the USA.gov or GobiernoUSA.gov App Gallery.
  • Short_Description – A short description of the app.
  • Long_Description – A long description of the app. Please note that the long description may include HTML coding.
  • Language – Whether the app is in English or Spanish.
  • Icon – The path to the icon for the app.
  • Agency - Agency associated with the app as an array.
  • Version_Details - List of version avaiable for the app as an array.

Additionally, each Version Detail secion includes following sub-data elements.

  • Version_Number - This version's number,
  • Published - The date this version of the app was published.
  • Description - Description of this version, should be similar to the registration's long description,
  • Store_Url -The URL to download or access the app.
  • Whats_New - Description of changes or features distinct to this version.
  • Platform - Operating System this version is available for.
  • Device - List of device types this version is available for as an array.
  • Rating - Average rating of this version.
  • Rating_Count - Number of ratings given.
  • Screenshot - List of url paths to screenshots of the app as an array.
  • Video - List of url paths to videos of the app as an array.
  • Language - Whether this version is in English or Spanish.

Results

All results are in json format.

No Results

{
        "metadata": {
            "uri":    "http://apps.usa.gov/apps-gallery/api/registrations.json?Name=NotFound",
            "count":  0,
            "offset": null
        },
        "results": []
    }

Good Results

{
        "metadata": {
            "uri":    "http://apps.usa.gov/apps-gallery/api/registrations.json?limit=3",
            "count":  3,
            "limit":  3,
            "offset": 1
        },
        "results": [ {},{},{} ]
    }

JSONP Results

fname({
        "metadata": {
            "uri":    "http://apps.usa.gov/apps-gallery/api/registrations.json?limit=3&_callback=fname",
            "count":  3,
            "limit":  3,
            "offset": 1
        },
        "results": [ {},{},{} ]
    });

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Terms of Service

By using this data, you agree to the Terms of Service.

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The How To File An Amendment On My Taxes

How to file an amendment on my taxes 3. How to file an amendment on my taxes   Farm Income Table of Contents Introduction Topics - This chapter discusses: Useful Items - You may want to see: Schedule F (Form 1040) Sales of Farm ProductsSchedule F. How to file an amendment on my taxes Form 4797. How to file an amendment on my taxes Sales Caused by Weather-Related Conditions Rents (Including Crop Shares)Crop Shares Agricultural Program PaymentsCommodity Credit Corporation (CCC) Loans Conservation Reserve Program (CRP) Crop Insurance and Crop Disaster Payments Feed Assistance and Payments Cost-Sharing Exclusion (Improvements) Payments Under the Farm Security and Rural Investment Act of 2002 and Under the Food, Conservation, and Energy Act of 2008 Tobacco Quota Buyout Program Payments Other Payments Payment to More Than One Person Income From CooperativesPatronage Dividends Per-Unit Retain Certificates Cancellation of DebtGeneral Rule Exceptions Exclusions Income From Other SourcesSod. How to file an amendment on my taxes Granting the right to remove deposits. How to file an amendment on my taxes Income Averaging for FarmersElected Farm Income (EFI) How To Figure the Tax Effect on Other Tax Determinations Tax for Certain Children Who Have Unearned Income Alternative Minimum Tax (AMT) Schedule J Introduction You may receive income from many sources. How to file an amendment on my taxes You must report the income from all the different sources on your tax return, unless it is excluded by law. How to file an amendment on my taxes Where you report the income on your tax return depends on its source. How to file an amendment on my taxes This chapter discusses farm income you report on Schedule F (Form 1040), Profit or Loss From Farming. How to file an amendment on my taxes For information on where to report other income, see the Instructions for Form 1040, U. How to file an amendment on my taxes S. How to file an amendment on my taxes Individual Income Tax Return. How to file an amendment on my taxes Accounting method. How to file an amendment on my taxes   The rules discussed in this chapter assume you use the cash method of accounting. How to file an amendment on my taxes Under the cash method, you generally include an item of income in gross income in the year you receive it. How to file an amendment on my taxes See Cash Method in chapter 2. How to file an amendment on my taxes   If you use an accrual method of accounting, different rules may apply to your situation. How to file an amendment on my taxes See Accrual Method in chapter 2. How to file an amendment on my taxes Topics - This chapter discusses: Schedule F Sales of farm products Rents (including crop shares) Agricultural program payments Income from cooperatives Cancellation of debt Income from other sources Income averaging for farmers Useful Items - You may want to see: Publication 525 Taxable and Nontaxable Income 550 Investment Income and Expenses 908 Bankruptcy Tax Guide 925 Passive Activity and At-Risk Rules 4681 Canceled Debts, Foreclosures, Repossessions, and Abandonments Form (and Instructions) 982 Reduction of Tax Attributes Due to Discharge of Indebtedness Sch E (Form 1040) Supplemental Income and Loss Sch J (Form 1040) Income Averaging for Farmers and Fishermen 1099-G Certain Government Payments 1099-PATR Taxable Distributions Received From Cooperatives 4797 Sales of Business Property 4835 Farm Rental Income and Expenses See chapter 16 for information about getting publications and forms. How to file an amendment on my taxes Schedule F (Form 1040) Individuals, trusts, and partnerships report farm income on Schedule F (Form 1040), Profit or Loss From Farming. How to file an amendment on my taxes Use this schedule to figure the net profit or loss from regular farming operations. How to file an amendment on my taxes Income from farming reported on Schedule F includes amounts you receive from cultivating, operating, or managing a farm for gain or profit, either as owner or tenant. How to file an amendment on my taxes This includes income from operating a stock, dairy, poultry, fish, fruit, or truck farm and income from operating a plantation, ranch, range, or orchard. How to file an amendment on my taxes It also includes income from the sale of crop shares if you materially participate in producing the crop. How to file an amendment on my taxes See Rents (Including Crop Shares) , later. How to file an amendment on my taxes Income received from operating a nursery, which specializes in growing ornamental plants, is considered to be income from farming. How to file an amendment on my taxes Income reported on Schedule F does not include gains or losses from sales or other dispositions of the following farm assets. How to file an amendment on my taxes Land. How to file an amendment on my taxes Depreciable farm equipment. How to file an amendment on my taxes Buildings and structures. How to file an amendment on my taxes Livestock held for draft, breeding, sport, or dairy purposes. How to file an amendment on my taxes Gains and losses from most dispositions of farm assets are discussed in chapters 8 and 9. How to file an amendment on my taxes Gains and losses from casualties, thefts, and condemnations are discussed in chapter 11. How to file an amendment on my taxes Sales of Farm Products Where to report. How to file an amendment on my taxes    Table 3-1 shows where to report the sale of farm products on your tax return. How to file an amendment on my taxes Schedule F. How to file an amendment on my taxes   Amounts received from the sales of products you raised on your farm for sale (or bought for resale), such as livestock, produce, or grains, are reported on Schedule F. How to file an amendment on my taxes This includes money and the fair market value of any property or services you receive. How to file an amendment on my taxes When you sell farm products bought for resale, your profit or loss is the difference between your selling price (money plus the fair market value of any property) and your basis in the item (usually the cost). How to file an amendment on my taxes See chapter 6 for information on the basis of assets. How to file an amendment on my taxes You generally report these amounts on Schedule F for the year you receive payment. How to file an amendment on my taxes Example. How to file an amendment on my taxes In 2012, you bought 20 feeder calves for $11,000 for resale. How to file an amendment on my taxes You sold them in 2013 for $21,000. How to file an amendment on my taxes You report the $21,000 sales price on Schedule F, line 1b, subtract your $11,000 basis on line 1d, and report the resulting $10,000 profit on line 1e. How to file an amendment on my taxes Form 4797. How to file an amendment on my taxes   Sales of livestock held for draft, breeding, sport, or dairy purposes may result in ordinary or capital gains or losses, depending on the circumstances. How to file an amendment on my taxes In either case, you should always report these sales on Form 4797 instead of Schedule F. How to file an amendment on my taxes See Livestock under Ordinary or Capital Gain or Loss in chapter 8. How to file an amendment on my taxes Animals you do not hold primarily for sale are considered business assets of your farm. How to file an amendment on my taxes Table 3-1. How to file an amendment on my taxes Where To Report Sales of Farm Products Item Sold Schedule F Form 4797 Farm products raised for sale X   Farm products bought for resale X   Farm assets not held primarily for sale, such as livestock held for draft, breeding, sport, or dairy purposes (bought or raised)   X Sale by agent. How to file an amendment on my taxes   If your agent sells your farm products, you have constructive receipt of the income when your agent receives payment and you must include the net proceeds from the sale in gross income for the year the agent receives payment. How to file an amendment on my taxes This applies even if your agent pays you in a later year. How to file an amendment on my taxes For a discussion on constructive receipt of income, see Cash Method under Accounting Methods in chapter 2. How to file an amendment on my taxes Sales Caused by Weather-Related Conditions If you sell or exchange more livestock, including poultry, than you normally would in a year because of a drought, flood, or other weather-related condition, you may be able to postpone reporting the gain from the additional animals until the next year. How to file an amendment on my taxes You must meet all the following conditions to qualify. How to file an amendment on my taxes Your principal trade or business is farming. How to file an amendment on my taxes You use the cash method of accounting. How to file an amendment on my taxes You can show that, under your usual business practices, you would not have sold or exchanged the additional animals this year except for the weather-related condition. How to file an amendment on my taxes The weather-related condition caused an area to be designated as eligible for assistance by the federal government. How to file an amendment on my taxes Sales or exchanges made before an area became eligible for federal assistance qualify if the weather-related condition that caused the sale or exchange also caused the area to be designated as eligible for federal assistance. How to file an amendment on my taxes The designation can be made by the President, the Department of Agriculture (or any of its agencies), or by other federal departments or agencies. How to file an amendment on my taxes A weather-related sale or exchange of livestock (other than poultry) held for draft, breeding, or dairy purposes may be an involuntary conversion. How to file an amendment on my taxes See Other Involuntary Conversions in chapter 11. How to file an amendment on my taxes Usual business practice. How to file an amendment on my taxes   You must determine the number of animals you would have sold had you followed your usual business practice in the absence of the weather-related condition. How to file an amendment on my taxes Do this by considering all the facts and circumstances, but do not take into account your sales in any earlier year for which you postponed the gain. How to file an amendment on my taxes If you have not yet established a usual business practice, rely on the usual business practices of similarly situated farmers in your general region. How to file an amendment on my taxes Connection with affected area. How to file an amendment on my taxes   The livestock does not have to be raised or sold in an area affected by a weather-related condition for the postponement to apply. How to file an amendment on my taxes However, the sale must occur solely because of a weather-related condition that affected the water, grazing, or other requirements of the livestock. How to file an amendment on my taxes This requirement generally will not be met if the costs of feed, water, or other requirements of the livestock affected by the weather-related condition are not substantial in relation to the total costs of holding the livestock. How to file an amendment on my taxes Classes of livestock. How to file an amendment on my taxes   You must figure the amount to be postponed separately for each generic class of animals—for example, hogs, sheep, and cattle. How to file an amendment on my taxes Do not separate animals into classes based on age, sex, or breed. How to file an amendment on my taxes Amount to be postponed. How to file an amendment on my taxes   Follow these steps to figure the amount of gain to be postponed for each class of animals. How to file an amendment on my taxes Divide the total income realized from the sale of all livestock in the class during the tax year by the total number of such livestock sold. How to file an amendment on my taxes For this purpose, do not treat any postponed gain from the previous year as income received from the sale of livestock. How to file an amendment on my taxes Multiply the result in (1) by the excess number of such livestock sold solely because of weather-related conditions. How to file an amendment on my taxes Example. How to file an amendment on my taxes You are a calendar year taxpayer and you normally sell 100 head of beef cattle a year. How to file an amendment on my taxes As a result of drought, you sold 135 head during 2012. How to file an amendment on my taxes You realized $70,200 from the sale. How to file an amendment on my taxes On August 9, 2012, as a result of drought, the affected area was declared a disaster area eligible for federal assistance. How to file an amendment on my taxes The income you can postpone until 2013 is $18,200 [($70,200 ÷ 135) × 35]. How to file an amendment on my taxes How to postpone gain. How to file an amendment on my taxes   To postpone gain, attach a statement to your tax return for the year of the sale. How to file an amendment on my taxes The statement must include your name and address and give the following information for each class of livestock for which you are postponing gain. How to file an amendment on my taxes A statement that you are postponing gain under Internal Revenue Code (IRC) section 451(e). How to file an amendment on my taxes Evidence of the weather-related conditions that forced the early sale or exchange of the livestock and the date, if known, on which an area was designated as eligible for assistance by the federal government because of weather-related conditions. How to file an amendment on my taxes A statement explaining the relationship of the area affected by the weather-related condition to your early sale or exchange of the livestock. How to file an amendment on my taxes The number of animals sold in each of the 3 preceding years. How to file an amendment on my taxes The number of animals you would have sold in the tax year had you followed your normal business practice in the absence of weather-related conditions. How to file an amendment on my taxes The total number of animals sold and the number sold because of weather-related conditions during the tax year. How to file an amendment on my taxes A computation, as described above, of the income to be postponed for each class of livestock. How to file an amendment on my taxes   Generally, you must file the statement and the return by the due date of the return, including extensions. How to file an amendment on my taxes However, for sales or exchanges treated as an involuntary conversion from weather-related sales of livestock in an area eligible for federal assistance (discussed in chapter 11), you can file this statement at any time during the replacement period. How to file an amendment on my taxes For other sales or exchanges, if you timely filed your return for the year without postponing gain, you can still postpone gain by filing an amended return within 6 months of the due date of the return (excluding extensions). How to file an amendment on my taxes Attach the statement to the amended return and write “Filed pursuant to section 301. How to file an amendment on my taxes 9100-2” at the top of the amended return. How to file an amendment on my taxes File the amended return at the same address you filed the original return. How to file an amendment on my taxes Once you have filed the statement, you can cancel your postponement of gain only with the approval of the IRS. How to file an amendment on my taxes Rents (Including Crop Shares) The rent you receive for the use of your farmland is generally rental income, not farm income. How to file an amendment on my taxes However, if you materially participate in farming operations on the land, the rent is farm income. How to file an amendment on my taxes See Landlord Participation in Farming in chapter 12. How to file an amendment on my taxes Pasture income and rental. How to file an amendment on my taxes   If you pasture someone else's livestock and take care of them for a fee, the income is from your farming business. How to file an amendment on my taxes You must enter it as Other income on Schedule F. How to file an amendment on my taxes If you simply rent your pasture for a flat cash amount without providing services, report the income as rent on Part I of Schedule E (Form 1040), Supplemental Income and Loss. How to file an amendment on my taxes Crop Shares You must include rent you receive in the form of crop shares in income in the year you convert the shares to money or the equivalent of money. How to file an amendment on my taxes It does not matter whether you use the cash method of accounting or an accrual method of accounting. How to file an amendment on my taxes If you materially participate in operating a farm from which you receive rent in the form of crop shares or livestock, the rental income is included in self-employment income. How to file an amendment on my taxes See Landlord Participation in Farming in chapter 12. How to file an amendment on my taxes Report the rental income on Schedule F. How to file an amendment on my taxes If you do not materially participate in operating the farm, report this income on Form 4835 and carry the net income or loss to Schedule E (Form 1040). How to file an amendment on my taxes The income is not included in self-employment income. How to file an amendment on my taxes Crop shares you use to feed livestock. How to file an amendment on my taxes   Crop shares you receive as a landlord and feed to your livestock are considered converted to money when fed to the livestock. How to file an amendment on my taxes You must include the fair market value of the crop shares in income at that time. How to file an amendment on my taxes You are entitled to a business expense deduction for the livestock feed in the same amount and at the same time you include the fair market value of the crop share as rental income. How to file an amendment on my taxes Although these two transactions cancel each other for figuring adjusted gross income on Form 1040, they may be necessary to figure your self-employment tax. How to file an amendment on my taxes See  chapter 12. How to file an amendment on my taxes Crop shares you give to others (gift). How to file an amendment on my taxes   Crop shares you receive as a landlord and give to others are considered converted to money when you make the gift. How to file an amendment on my taxes You must report the fair market value of the crop share as income, even though someone else receives payment for the crop share. How to file an amendment on my taxes Example. How to file an amendment on my taxes A tenant farmed part of your land under a crop-share arrangement. How to file an amendment on my taxes The tenant harvested and delivered the crop in your name to an elevator company. How to file an amendment on my taxes Before selling any of the crop, you instructed the elevator company to cancel your warehouse receipt and make out new warehouse receipts in equal amounts of the crop in the names of your children. How to file an amendment on my taxes They sell their crop shares in the following year and the elevator company makes payments directly to your children. How to file an amendment on my taxes In this situation, you are considered to have received rental income and then made a gift of that income. How to file an amendment on my taxes You must include the fair market value of the crop shares in your income for the tax year you gave the crop shares to your children. How to file an amendment on my taxes Crop share loss. How to file an amendment on my taxes   If you are involved in a rental or crop-share lease arrangement, any loss from these activities may be subject to the limits under the passive loss rules. How to file an amendment on my taxes See Publication 925 for information on these rules. How to file an amendment on my taxes Agricultural Program Payments You must include in income most government payments, such as those for approved conservation practices, direct payments, and counter-cyclical payments, whether you receive them in cash, materials, services, or commodity certificates. How to file an amendment on my taxes However, you can exclude from income some payments you receive under certain cost-sharing conservation programs. How to file an amendment on my taxes See Cost-Sharing Exclusion (Improvements) , later. How to file an amendment on my taxes Report the agricultural program payment on the appropriate line of Schedule F, Part I. How to file an amendment on my taxes Report the full amount even if you return a government check for cancellation, refund any of the payment you receive, or the government collects all or part of the payment from you by reducing the amount of some other payment or Commodity Credit Corporation (CCC) loan. How to file an amendment on my taxes However, you can deduct the amount you refund or return or that reduces some other payment or loan to you. How to file an amendment on my taxes Claim the deduction on Schedule F for the year of repayment or reduction. How to file an amendment on my taxes Commodity Credit Corporation (CCC) Loans Generally, you do not report loans you receive as income. How to file an amendment on my taxes However, if you pledge part or all of your production to secure a CCC loan, you can treat the loan as if it were a sale of the crop and report the loan proceeds as income in the year you receive them. How to file an amendment on my taxes You do not need approval from the IRS to adopt this method of reporting CCC loans. How to file an amendment on my taxes Once you report a CCC loan as income for the year received, you generally must report all CCC loans in that year and later years in the same way. How to file an amendment on my taxes However, you can obtain for your tax year an automatic consent to change your method of accounting for loans received from the CCC, from including the loan amount in gross income for the tax year in which the loan is received to treating the loan amount as a loan. How to file an amendment on my taxes For more information, see Part I of the Instructions for Form 3115 and Revenue Procedure 2008-52. How to file an amendment on my taxes Revenue Procedure 2008-52, 2008-36 I. How to file an amendment on my taxes R. How to file an amendment on my taxes B. How to file an amendment on my taxes 587, is available at  www. How to file an amendment on my taxes irs. How to file an amendment on my taxes gov/irb/2008-36_IRB/ar09. How to file an amendment on my taxes html. How to file an amendment on my taxes You can request income tax withholding from CCC loan payments you receive. How to file an amendment on my taxes Use Form W-4V, Voluntary Withholding Request. How to file an amendment on my taxes See chapter 16 for information about ordering the form. How to file an amendment on my taxes To elect to report a CCC loan as income, include the loan proceeds as income on Schedule F, line 7a, for the year you receive it. How to file an amendment on my taxes Attach a statement to your return showing the details of the loan. How to file an amendment on my taxes You must file the statement and the return by the due date of the return, including extensions. How to file an amendment on my taxes If you timely filed your return for the year without making the election, you can still make the election by filing an amended return within 6 months of the due date of the return (excluding extensions). How to file an amendment on my taxes Attach the statement to the amended return and write “Filed pursuant to section 301. How to file an amendment on my taxes 9100-2” at the top of the return. How to file an amendment on my taxes File the amended return at the same address you filed the original return. How to file an amendment on my taxes When you make this election, the amount you report as income becomes your basis in the commodity. How to file an amendment on my taxes See chapter 6 for information on the basis of assets. How to file an amendment on my taxes If you later repay the loan, redeem the pledged commodity, and sell it, you report as income at the time of sale the sale proceeds minus your basis in the commodity. How to file an amendment on my taxes If the sale proceeds are less than your basis in the commodity, you can report the difference as a loss on Schedule F. How to file an amendment on my taxes If you forfeit the pledged crops to the CCC in full payment of the loan, the forfeiture is treated for tax purposes as a sale of the crops. How to file an amendment on my taxes If you did not report the loan proceeds as income for the year you received them, you must include them in your income for the year of the forfeiture. How to file an amendment on my taxes Form 1099-A. How to file an amendment on my taxes   If you forfeit pledged crops to the CCC in full payment of a loan, you may receive a Form 1099-A, Acquisition or Abandonment of Secured Property. How to file an amendment on my taxes “CCC” should be shown in box 6. How to file an amendment on my taxes The amount of any CCC loan outstanding when you forfeited your commodity should also be indicated on the form. How to file an amendment on my taxes Market Gain Under the CCC nonrecourse marketing assistance loan program, your repayment amount for a loan secured by your pledge of an eligible commodity is generally based on the lower of the loan rate or the prevailing world market price for the commodity on the date of repayment. How to file an amendment on my taxes If you repay the loan when the world price is lower, the difference between that repayment amount and the original loan amount is market gain. How to file an amendment on my taxes Whether you use cash or CCC certificates to repay the loan, you will receive a Form 1099-G showing the market gain you realized. How to file an amendment on my taxes Market gain should be reported as follows. How to file an amendment on my taxes If you elected to include the CCC loan in income in the year you received it, do not include the market gain in income. How to file an amendment on my taxes However, adjust the basis of the commodity for the amount of the market gain. How to file an amendment on my taxes If you did not include the CCC loan in income in the year received, include the market gain in your income. How to file an amendment on my taxes The following examples show how to report market gain. How to file an amendment on my taxes Example 1. How to file an amendment on my taxes Mike Green is a cotton farmer. How to file an amendment on my taxes He uses the cash method of accounting and files his tax return on a calendar year basis. How to file an amendment on my taxes He has deducted all expenses incurred in producing the cotton and has a zero basis in the commodity. How to file an amendment on my taxes In 2012, Mike pledged 1,000 pounds of cotton as collateral for a CCC loan of $2,000 (a loan rate of $2. How to file an amendment on my taxes 00 per pound). How to file an amendment on my taxes In 2013, he repaid the loan and redeemed the cotton for $1,500 when the world price was $1. How to file an amendment on my taxes 50 per pound (lower than the loan amount). How to file an amendment on my taxes Later in 2013, he sold the cotton for $2,500. How to file an amendment on my taxes The market gain on the redemption was $. How to file an amendment on my taxes 50 ($2. How to file an amendment on my taxes 00 – $1. How to file an amendment on my taxes 50) per pound. How to file an amendment on my taxes Mike realized total market gain of $500 ($. How to file an amendment on my taxes 50 x 1,000 pounds). How to file an amendment on my taxes How he reports this market gain and figures his gain or loss from the sale of the cotton depends on whether he included CCC loans in income in 2012. How to file an amendment on my taxes Included CCC loan. How to file an amendment on my taxes   Mike reported the $2,000 CCC loan as income for 2012 on Schedule F, line 1b, so he is treated as if he sold the cotton for $2,000 when he pledged it and repurchased the cotton for $1,500 when he redeemed it. How to file an amendment on my taxes The $500 market gain is not recognized on the redemption. How to file an amendment on my taxes He reports it for 2013 as an agricultural program payment on Schedule F, line 4a, but does not include it as a taxable amount on line 4b. How to file an amendment on my taxes   Mike's basis in the cotton after he redeemed it was $1,500, which is the redemption (repurchase) price paid for the cotton. How to file an amendment on my taxes His gain from the sale is $1,000 ($2,500 – $1,500). How to file an amendment on my taxes He reports the $1,000 gain as income for 2013 on Schedule F, line 1b. How to file an amendment on my taxes Excluded CCC loan. How to file an amendment on my taxes   Mike has income of $500 from market gain in 2013. How to file an amendment on my taxes He reports it on Schedule F, lines 4a and 4b. How to file an amendment on my taxes His basis in the cotton is zero, so his gain from its sale is $2,500. How to file an amendment on my taxes He reports the $2,500 gain as income for 2013 on Schedule F, line 1b. How to file an amendment on my taxes Example 2. How to file an amendment on my taxes The facts are the same as in Example 1 except that, instead of selling the cotton for $2,500 after redeeming it, Mike entered into an option-to-purchase contract with a cotton buyer before redeeming the cotton. How to file an amendment on my taxes Under that contract, Mike authorized the cotton buyer to pay the CCC loan on Mike's behalf. How to file an amendment on my taxes In 2013, the cotton buyer repaid the loan for $1,500 and immediately exercised his option, buying the cotton for $1,500. How to file an amendment on my taxes How Mike reports the $500 market gain on the redemption of the cotton and figures his gain or loss from its sale depends on whether he included CCC loans in income in 2012. How to file an amendment on my taxes Included CCC loan. How to file an amendment on my taxes   As in Example 1, Mike is treated as though he sold the cotton for $2,000 when he pledged it and repurchased the cotton for $1,500 when the cotton buyer redeemed it for him. How to file an amendment on my taxes The $500 market gain is not recognized on the redemption. How to file an amendment on my taxes Mike reports it for 2013 as an agricultural program payment on Schedule F, line 4a, but does not include it as a taxable amount on line 4b. How to file an amendment on my taxes   Also, as in Example 1, Mike's basis in the cotton when the cotton buyer redeemed it for him was $1,500. How to file an amendment on my taxes Mike has no gain or loss on its sale to the cotton buyer for that amount. How to file an amendment on my taxes Excluded CCC loan. How to file an amendment on my taxes   As in Example 1, Mike has income of $500 from market gain in 2013. How to file an amendment on my taxes He reports it on Schedule F, lines 4a and 4b. How to file an amendment on my taxes His basis in the cotton is zero, so his gain from its sale is $1,500. How to file an amendment on my taxes He reports the $1,500 gain as income for 2013 on Schedule F, line 1b. How to file an amendment on my taxes Conservation Reserve Program (CRP) Under the Conservation Reserve Program (CRP), if you own or operate highly erodible or other specified cropland, you may enter into a long-term contract with the USDA, agreeing to convert to a less intensive use of that cropland. How to file an amendment on my taxes You must include the annual rental payments and any one-time incentive payment you receive under the program on Schedule F, lines 4a and 4b. How to file an amendment on my taxes Cost-share payments you receive may qualify for the cost-sharing exclusion. How to file an amendment on my taxes See Cost-Sharing Exclusion (Improvements) , later. How to file an amendment on my taxes CRP payments are reported to you on Form 1099-G. How to file an amendment on my taxes Individuals who are receiving Social Security retirement or disability benefits may exclude CRP payments when calculating self-employment tax. How to file an amendment on my taxes See the instructions for Schedule SE (Form 1040). How to file an amendment on my taxes Crop Insurance and Crop Disaster Payments You must include in income any crop insurance proceeds you receive as the result of physical crop damage or reduction of crop revenue, or both. How to file an amendment on my taxes You generally include them in the year you receive them. How to file an amendment on my taxes Treat as crop insurance proceeds the crop disaster payments you receive from the federal government as the result of destruction or damage to crops, or the inability to plant crops, because of drought, flood, or any other natural disaster. How to file an amendment on my taxes You can request income tax withholding from crop disaster payments you receive from the federal government. How to file an amendment on my taxes Use Form W-4V, Voluntary Withholding Request. How to file an amendment on my taxes See chapter 16 for information about ordering the form. How to file an amendment on my taxes Election to postpone reporting until the following year. How to file an amendment on my taxes   You can postpone reporting some or all crop insurance proceeds as income until the year following the year the physical damage occurred if you meet all the following conditions. How to file an amendment on my taxes You use the cash method of accounting. How to file an amendment on my taxes You receive the crop insurance proceeds in the same tax year the crops are damaged. How to file an amendment on my taxes You can show that under your normal business practice you would have included income from the damaged crops in any tax year following the year the damage occurred. How to file an amendment on my taxes   Deferral is not permitted for proceeds received from revenue insurance policies. How to file an amendment on my taxes   To postpone reporting some or all crop insurance proceeds received in 2013, report the amount you received on Schedule F, line 6a, but do not include it as a taxable amount on line 6b. How to file an amendment on my taxes Check the box on line 8c and attach a statement to your tax return. How to file an amendment on my taxes The statement must include your name and address and contain the following information. How to file an amendment on my taxes A statement that you are making an election under IRC section 451(d) and Regulations section 1. How to file an amendment on my taxes 451-6. How to file an amendment on my taxes The specific crop or crops physically destroyed or damaged. How to file an amendment on my taxes A statement that under your normal business practice you would have included income from some or all of the destroyed or damaged crops in gross income for a tax year following the year the crops were destroyed or damaged. How to file an amendment on my taxes The cause of the physical destruction or damage and the date or dates it occurred. How to file an amendment on my taxes The total payments you received from insurance carriers, itemized for each specific crop, and the date you received each payment. How to file an amendment on my taxes The name of each insurance carrier from whom you received payments. How to file an amendment on my taxes   One election covers all crops representing a single trade or business. How to file an amendment on my taxes If you have more than one farming business, make a separate election for each one. How to file an amendment on my taxes For example, if you operate two separate farms on which you grow different crops and you keep separate books for each farm, you should make two separate elections to postpone reporting insurance proceeds you receive for crops grown on each of your farms. How to file an amendment on my taxes   An election is binding for the year unless the IRS approves your request to change it. How to file an amendment on my taxes To request IRS approval to change your election, write to the IRS at the following address giving your name, address, identification number, the year you made the election, and your reasons for wanting to change it. How to file an amendment on my taxes Ogden Submission Processing Center P. How to file an amendment on my taxes O. How to file an amendment on my taxes Box 9941 Ogden, UT 84409 Feed Assistance and Payments The Disaster Assistance Act of 1988 authorizes programs to provide feed assistance, reimbursement payments, and other benefits to qualifying livestock producers if the Secretary of Agriculture determines that, because of a natural disaster, a livestock emergency exists. How to file an amendment on my taxes These programs include partial reimbursement for the cost of purchased feed and for certain transportation expenses. How to file an amendment on my taxes They also include the donation or sale at a below-market price of feed owned by the Commodity Credit Corporation. How to file an amendment on my taxes Include in income: The market value of donated feed, The difference between the market value and the price you paid for feed you buy at below-market prices, and Any cost reimbursement you receive. How to file an amendment on my taxes You must include these benefits in income in the year you receive them. How to file an amendment on my taxes You cannot postpone reporting them under the rules explained earlier for weather-related sales of livestock or crop insurance proceeds. How to file an amendment on my taxes Report the benefits on Schedule F, Part I, as agricultural program payments. How to file an amendment on my taxes You can usually take a current deduction for the same amount as a feed expense. How to file an amendment on my taxes Cost-Sharing Exclusion (Improvements) You can exclude from your income part or all of a payment you receive under certain federal or state cost-sharing conservation, reclamation, and restoration programs. How to file an amendment on my taxes A payment is any economic benefit you get as a result of an improvement. How to file an amendment on my taxes However, this exclusion applies only to that part of a payment that meets all three of the following tests. How to file an amendment on my taxes It was for a capital expense. How to file an amendment on my taxes You cannot exclude any part of a payment for an expense you can deduct in the year you pay or incur it. How to file an amendment on my taxes You must include the payment for a deductible expense in income, and you can take any offsetting deduction. How to file an amendment on my taxes See chapter 5 for information on deducting soil and water conservation expenses. How to file an amendment on my taxes It does not substantially increase your annual income from the property for which it is made. How to file an amendment on my taxes An increase in annual income is substantial if it is more than the greater of the following amounts. How to file an amendment on my taxes 10% of the average annual income derived from the affected property before receiving the improvement. How to file an amendment on my taxes $2. How to file an amendment on my taxes 50 times the number of affected acres. How to file an amendment on my taxes The Secretary of Agriculture certified that the payment was primarily made for conserving soil and water resources, protecting or restoring the environment, improving forests, or providing a habitat for wildlife. How to file an amendment on my taxes Qualifying programs. How to file an amendment on my taxes   If the three tests listed above are met, you can exclude part or all of the payments from the following programs. How to file an amendment on my taxes The rural clean water program authorized by the Federal Water Pollution Control Act. How to file an amendment on my taxes The rural abandoned mine program authorized by the Surface Mining Control and Reclamation Act of 1977. How to file an amendment on my taxes The water bank program authorized by the Water Bank Act. How to file an amendment on my taxes The emergency conservation measures program authorized by title IV of the Agricultural Credit Act of 1978. How to file an amendment on my taxes The agricultural conservation program authorized by the Soil Conservation and Domestic Allotment Act. How to file an amendment on my taxes The great plains conservation program authorized by the Soil Conservation and Domestic Policy Act. How to file an amendment on my taxes The resource conservation and development program authorized by the Bankhead-Jones Farm Tenant Act and by the Soil Conservation and Domestic Allotment Act. How to file an amendment on my taxes Certain small watershed programs, listed later. How to file an amendment on my taxes Any program of a state, possession of the United States, a political subdivision of any of these, or of the District of Columbia under which payments are made to individuals primarily for conserving soil, protecting or restoring the environment, improving forests, or providing a habitat for wildlife. How to file an amendment on my taxes Several state programs have been approved. How to file an amendment on my taxes For information about the status of those programs, contact the state offices of the Farm Service Agency (FSA) and the Natural Resources and Conservation Service (NRCS). How to file an amendment on my taxes Small watershed programs. How to file an amendment on my taxes   If the three tests listed earlier are met, you can exclude part or all of the payments you receive under the following programs for improvements made in connection with a watershed. How to file an amendment on my taxes The programs under the Watershed Protection and Flood Prevention Act. How to file an amendment on my taxes The flood prevention projects under the Flood Control Act of 1944. How to file an amendment on my taxes The Emergency Watershed Protection Program under the Flood Control Act of 1950. How to file an amendment on my taxes Certain programs under the Colorado River Basin Salinity Control Act. How to file an amendment on my taxes The Wetlands Reserve Program authorized by the Food Security Act of 1985, the Federal Agriculture Improvement and Reform Act of 1996 and the Farm Security and Rural Investment Act of 2002. How to file an amendment on my taxes The Environmental Quality Incentives Program (EQIP) authorized by the Federal Agriculture Improvement and Reform Act of 1996. How to file an amendment on my taxes The Wildlife Habitat Incentives Program (WHIP) authorized by the Federal Agriculture Improvement and Reform Act of 1996. How to file an amendment on my taxes The Soil and Water Conservation Assistance Program authorized by the Agricultural Risk Protection Act of 2000. How to file an amendment on my taxes The Agricultural Management Assistance Program authorized by the Agricultural Risk Protection Act of 2000. How to file an amendment on my taxes The Conservation Reserve Program authorized by the Food Security Act of 1985 and the Federal Agriculture Improvement and Reform Act of 1996. How to file an amendment on my taxes The Forest Land Enhancement Program authorized under the Farm Security and Rural Investment Act of 2002. How to file an amendment on my taxes The Conservation Security Program authorized by the Food Security Act of 1985. How to file an amendment on my taxes The Forest Health Protection Program (FHPP) authorized by the Cooperative Forestry Assistance Act of 1978. How to file an amendment on my taxes Income realized. How to file an amendment on my taxes   The gross income you realize upon getting an improvement under these cost-sharing programs is the value of the improvement reduced by the sum of the excludable portion and your share of the cost of the improvement (if any). How to file an amendment on my taxes Value of the improvement. How to file an amendment on my taxes   You determine the value of the improvement by multiplying its fair market value (defined in chapter 6) by a fraction. How to file an amendment on my taxes The numerator of the fraction is the total cost of the improvement (all amounts paid either by you or by the government for the improvement) reduced by the sum of the following items. How to file an amendment on my taxes Any government payments under a program not listed earlier. How to file an amendment on my taxes Any part of a government payment under a program listed earlier that the Secretary of Agriculture has not certified as primarily for conservation. How to file an amendment on my taxes Any government payment to you for rent or for your services. How to file an amendment on my taxes The denominator of the fraction is the total cost of the improvement. How to file an amendment on my taxes Excludable portion. How to file an amendment on my taxes   The excludable portion is the present fair market value of the right to receive annual income from the affected acreage of the greater of the following amounts. How to file an amendment on my taxes 10% of the prior average annual income from the affected acreage. How to file an amendment on my taxes The prior average annual income is the average of the gross receipts from the affected acreage for the last 3 tax years before the tax year in which you started to install the improvement. How to file an amendment on my taxes $2. How to file an amendment on my taxes 50 times the number of affected acres. How to file an amendment on my taxes The calculation of present fair market value of the right to receive annual income is too complex to discuss in this publication. How to file an amendment on my taxes You may need to consult your tax advisor for assistance. How to file an amendment on my taxes Example. How to file an amendment on my taxes One hundred acres of your land was reclaimed under a rural abandoned mine program contract with the Natural Resources Conservation Service of the USDA. How to file an amendment on my taxes The total cost of the improvement was $500,000. How to file an amendment on my taxes The USDA paid $490,000. How to file an amendment on my taxes You paid $10,000. How to file an amendment on my taxes The value of the cost-sharing improvement is $15,000. How to file an amendment on my taxes The present fair market value of the right to receive the annual income described in (1) above is $1,380, and the present fair market value of the right to receive the annual income described in (2) is $1,550. How to file an amendment on my taxes The excludable portion is the greater amount, $1,550. How to file an amendment on my taxes You figure the amount to include in gross income as follows: Value of cost-sharing improvement $15,000 Minus: Your share $10,000     Excludable portion 1,550 11,550 Amount included in income $ 3,450 Effects of the exclusion. How to file an amendment on my taxes   When you figure the basis of property you acquire or improve using cost-sharing payments excluded from income, subtract the excluded payments from your capital costs. How to file an amendment on my taxes Any payment excluded from income is not part of your basis. How to file an amendment on my taxes In the example above, the increase in basis is $500,000 – $490,000 + $3,450 = $13,450. How to file an amendment on my taxes   In addition, you cannot take depreciation, amortization, or depletion deductions for the part of the cost of the property for which you receive cost-sharing payments you exclude from income. How to file an amendment on my taxes How to report the exclusion. How to file an amendment on my taxes   Attach a statement to your tax return (or amended return) for the tax year you receive the last government payment for the improvement. How to file an amendment on my taxes The statement must include the following information. How to file an amendment on my taxes The dollar amount of the cost funded by the government payment. How to file an amendment on my taxes The value of the improvement. How to file an amendment on my taxes The amount you are excluding. How to file an amendment on my taxes   Report the total cost-sharing payments you receive on Schedule F, line 4a, and the taxable amount on line 4b. How to file an amendment on my taxes Recapture. How to file an amendment on my taxes   If you dispose of the property within 20 years after you received the excluded payments, you must treat as ordinary income part or all of the cost-sharing payments you excluded. How to file an amendment on my taxes In the above example, if the 100 acres were sold within 20 years of the exclusion for a gain of $2,000, $1,550 of that amount would be included in ordinary income. How to file an amendment on my taxes You must report the recapture on Form 4797. How to file an amendment on my taxes See Section 1255 property under Other Gains in chapter 9. How to file an amendment on my taxes Electing not to exclude payments. How to file an amendment on my taxes   You can elect not to exclude all or part of any payments you receive under these programs. How to file an amendment on my taxes If you make this election for all of these payments, none of the above restrictions and rules apply. How to file an amendment on my taxes You must make this election by the due date, including extensions, for filing your return. How to file an amendment on my taxes In the example above, an election not to exclude payments results in $5,000 included in income and a $15,000 increase in basis. How to file an amendment on my taxes If you timely filed your return for the year without making the election, you can still make the election by filing an amended return within 6 months of the due date of the return (excluding extensions). How to file an amendment on my taxes Write “Filed pursuant to section 301. How to file an amendment on my taxes 9100-2” at the top of the amended return and file it at the same address you filed the original return. How to file an amendment on my taxes Payments Under the Farm Security and Rural Investment Act of 2002 and Under the Food, Conservation, and Energy Act of 2008 The Farm Security and Rural Investment Act of 2002 created two new types of payments—direct and counter-cyclical payments. How to file an amendment on my taxes You must include these payments on Schedule F, lines 4a and 4b. How to file an amendment on my taxes The Food, Conservation, and Energy Act of 2008 provides for direct and counter-cyclical payments (DCP) as well as Average Crop Revenue Election (ACRE) payments. How to file an amendment on my taxes You must include these payments on Schedule F, lines 6a and 6b. How to file an amendment on my taxes The American Taxpayer Relief Act of 2012, enacted on January 2, 2013, amends the Food, Conservation, and Energy Act of 2008 and provided a one-year extension for these payments. How to file an amendment on my taxes Tobacco Quota Buyout Program Payments The Fair and Equitable Tobacco Reform Act of 2004, title VI of the American Jobs Creation Act of 2004, terminated the tobacco marketing quota program and the tobacco price support program. How to file an amendment on my taxes As a result, the USDA offered to enter into contracts with eligible tobacco quota holders and growers to provide compensation for the lost value of the quotas and related price support. How to file an amendment on my taxes If you are an eligible tobacco quota holder, your contract entitles you to receive total payments of $7 per pound of quota in 10 equal annual payments in fiscal years 2005 through 2014. How to file an amendment on my taxes If you are an eligible tobacco grower, your contract entitles you to receive total payments of up to $3 per pound of quota in 10 equal annual payments in fiscal years 2005 through 2014. How to file an amendment on my taxes Tobacco Quota Holders Contract payments you receive are considered proceeds from a sale of your tobacco quota as of the date on which you and the USDA enter into the contract. How to file an amendment on my taxes Your taxable gain or loss is the total amount received for your quota reduced by any amount treated as interest (discussed below), over your adjusted basis. How to file an amendment on my taxes The gain or loss is capital or ordinary depending on how you used the quota. How to file an amendment on my taxes See Capital or ordinary gain or loss , later. How to file an amendment on my taxes Report the entire gain on your income tax return for the tax year that includes the date you entered into the contract if you elect not to use the installment method. How to file an amendment on my taxes Adjusted basis. How to file an amendment on my taxes   The adjusted basis of your quota is determined differently depending on how you obtained the quota. How to file an amendment on my taxes The basis of a quota derived from an original grant by the federal government is zero. How to file an amendment on my taxes The basis of a purchased quota is the purchase price. How to file an amendment on my taxes The basis of a quota received as a gift is generally the same as the donor's basis. How to file an amendment on my taxes However, under certain circumstances, the basis is increased by the amount of gift taxes paid. How to file an amendment on my taxes If the basis is greater than the fair market value of the quota at the time of the gift, the basis for determining loss is the fair market value. How to file an amendment on my taxes The basis of an inherited quota is generally the fair market value of the quota at the time of the decedent's death. How to file an amendment on my taxes Reduction of basis. How to file an amendment on my taxes   You are required to reduce the basis of your tobacco quota by the following amounts. How to file an amendment on my taxes Deductions you took for amortization, depletion, or depreciation. How to file an amendment on my taxes Amounts you previously deducted as a loss because of a reduction in the number of pounds of tobacco allowable under the quota. How to file an amendment on my taxes The entire cost of a purchased quota you deducted in an earlier year (which reduces your basis to zero). How to file an amendment on my taxes Amount treated as interest. How to file an amendment on my taxes   You must reduce your tobacco quota buyout program payment by the amount treated as interest. How to file an amendment on my taxes The interest is reportable as ordinary income. How to file an amendment on my taxes If payments total $3,000 or less, your total quota buyout program payment does not include any amount treated as interest and you are not required to reduce the total payment you receive. How to file an amendment on my taxes   In all other cases, a portion of each payment may be treated as interest for federal tax purposes. How to file an amendment on my taxes You may be required to reduce your total quota buyout program payment before you calculate your gain or loss. How to file an amendment on my taxes For more information, see Notice 2005-57, 2005-32 I. How to file an amendment on my taxes R. How to file an amendment on my taxes B. How to file an amendment on my taxes 267, available at www. How to file an amendment on my taxes irs. How to file an amendment on my taxes gov/irb/2005-32_IRB/ar13. How to file an amendment on my taxes html. How to file an amendment on my taxes Installment method. How to file an amendment on my taxes   You may use the installment method to report a gain if you receive at least one payment after the close of your tax year. How to file an amendment on my taxes Under the installment method, a portion of the gain is taken into account in each year in which a payment is received. How to file an amendment on my taxes See chapter 10 for more information. How to file an amendment on my taxes Capital or ordinary gain or loss. How to file an amendment on my taxes   Whether your gain or loss is ordinary or capital depends on how you used the quota. How to file an amendment on my taxes Quota used in the trade or business of farming. How to file an amendment on my taxes   If you used the quota in the trade or business of farming and you held it for more than one year, you report the transaction as a section 1231 transaction on Form 4797. How to file an amendment on my taxes See Section 1231 transactions in the Instructions for Form 4797 for detailed information on reporting section 1231 transactions. How to file an amendment on my taxes Quota held for investment. How to file an amendment on my taxes   If you held the quota for investment purposes, any gain or loss is capital gain or loss. How to file an amendment on my taxes The same result also applies if you held the quota for the production of income, though not connected with a trade or business. How to file an amendment on my taxes Gain treated as ordinary income. How to file an amendment on my taxes   If you previously deducted any of the following items, some or all of the capital gain must be recharacterized and reported as ordinary income. How to file an amendment on my taxes Any resulting capital gain is taxed as ordinary income up to the amount previously deducted. How to file an amendment on my taxes The cost of acquiring a quota. How to file an amendment on my taxes Amounts for amortization, depletion, or depreciation. How to file an amendment on my taxes Amounts to reflect a reduction in the quota pounds. How to file an amendment on my taxes   You should include the ordinary income on your return for the tax year even if you use the installment method to report the remainder of the gain. How to file an amendment on my taxes Self-employment income. How to file an amendment on my taxes   The tobacco quota buyout payments are not self-employment income. How to file an amendment on my taxes Income averaging for farmers. How to file an amendment on my taxes   The gain or loss resulting from the quota payments does not qualify for income averaging. How to file an amendment on my taxes A tobacco quota is considered an interest in land. How to file an amendment on my taxes Income averaging is not available for gain or loss arising from the sale or other disposition of land. How to file an amendment on my taxes Involuntary conversion. How to file an amendment on my taxes   The buyout of the tobacco quota is not an involuntary conversion. How to file an amendment on my taxes Form 1099-S. How to file an amendment on my taxes   A tobacco quota is considered an interest in land, so the USDA will generally report the total amount you receive under a contract on Form 1099-S, Proceeds From Real Estate Transactions, if the amount is $600 or more. How to file an amendment on my taxes The USDA will generally report any portion of a payment treated as interest of $600 or more to you on Form 1099-INT, Interest Income, for the year in which the payment is made. How to file an amendment on my taxes Like-kind exchange of quota. How to file an amendment on my taxes   You may postpone reporting the gain or loss from tobacco quota buyout payments by entering into a like-kind exchange if you comply with the requirements of section 1031 and the regulations thereunder. How to file an amendment on my taxes See Notice 2005-57 for more information. How to file an amendment on my taxes Tobacco Growers Contract payments you receive are determined by reference to the amount of quota under which you produced (or planted) quota tobacco during the 2002, 2003, and 2004 tobacco marketing years and are prorated based on the number of years that you produced (or planted) quota tobacco during those years. How to file an amendment on my taxes Taxation of payments to tobacco growers. How to file an amendment on my taxes   Payments to growers replace ordinary income that would have been earned had the tobacco marketing quota and price support programs continued. How to file an amendment on my taxes Individuals will generally report the payments as an Agricultural program payment on Schedule F. How to file an amendment on my taxes If you are a landowner who does not materially participate in the operation or management of the farm and are receiving the grower payment because your farm rental income is based on the tobacco grown by a tenant, the grower payment should be reported on Form 4835. How to file an amendment on my taxes Self-employment income. How to file an amendment on my taxes   Payments to growers generally represent self-employment income. How to file an amendment on my taxes If the grower is an individual carrying on a trade or business and deriving income (other than farm rental income properly reported on Form 4835) from that trade or business, the payments are net earnings from self-employment. How to file an amendment on my taxes Income averaging for farmers. How to file an amendment on my taxes   Payments to growers who are individuals qualify for farm income averaging. How to file an amendment on my taxes Form 1099-G. How to file an amendment on my taxes   If the amount received in a taxable year is $600 or more, the amount will generally be reported by the USDA on a Form 1099-G. How to file an amendment on my taxes Other Payments You must include most other government program payments in income. How to file an amendment on my taxes Fertilizer and Lime Include in income the value of fertilizer or lime you receive under a government program. How to file an amendment on my taxes How to claim the offsetting deduction is explained under Fertilizer and Lime in chapter 4. How to file an amendment on my taxes Improvements If government payments are based on improvements, such as a pollution control facility, you must include them in income. How to file an amendment on my taxes You must also capitalize the full cost of the improvement. How to file an amendment on my taxes Since you have included the payments in income, they do not reduce your basis. How to file an amendment on my taxes However, see Cost-Sharing Exclusion (Improvements) , earlier, for additional information. How to file an amendment on my taxes National Tobacco Growers' Settlement Trust Fund Payments If you are a producer, landowner, or tobacco quota owner who receives money from the National Tobacco Growers' Settlement Trust Fund, you must report those payments as income. How to file an amendment on my taxes You should receive a Form 1099-MISC, Miscellaneous Income, that shows the payment amount. How to file an amendment on my taxes If you produce a tobacco crop, report the payments as income from farming on your Schedule F. How to file an amendment on my taxes If you are a landowner or tobacco quota owner who leases tobacco-related property but you do not produce the crop, report the payments as farm rental income on Form 4835. How to file an amendment on my taxes Payment to More Than One Person The USDA reports program payments to the IRS. How to file an amendment on my taxes It reports a program payment intended for more than one person as having been paid to the person whose identification number is on record for that payment (payee of record). How to file an amendment on my taxes If you, as the payee of record, receive a program payment belonging to someone else, such as your landlord, the amount belonging to the other person is a nominee distribution. How to file an amendment on my taxes You should file Form 1099-G to report the identity of the actual recipient to the IRS. How to file an amendment on my taxes You should also give this information to the recipient. How to file an amendment on my taxes You can avoid the inconvenience of unnecessary inquiries about the identity of the recipient if you file this form. How to file an amendment on my taxes Report the total amount reported to you as the payee of record on Schedule F, line 4a or 6a. How to file an amendment on my taxes However, do not report as a taxable amount on line 4b or 6b any amount belonging to someone else. How to file an amendment on my taxes See chapter 16 for information about ordering Form 1099-G. How to file an amendment on my taxes Income From Cooperatives If you buy farm supplies through a cooperative, you may receive income from the cooperative in the form of patronage dividends (refunds). How to file an amendment on my taxes If you sell your farm products through a cooperative, you may receive either patronage dividends or a per-unit retain certificate, explained later, from the cooperative. How to file an amendment on my taxes Form 1099-PATR. How to file an amendment on my taxes   The cooperative will report the income to you on Form 1099-PATR or a similar form and send a copy to the IRS. How to file an amendment on my taxes Form 1099-PATR may also show an alternative minimum tax adjustment that you must include on Form 6251, Alternative Minimum Tax—Individuals, if you are required to file the form. How to file an amendment on my taxes For information on the alternative minimum tax, see the Instructions for Form 6251. How to file an amendment on my taxes Patronage Dividends You generally report patronage dividends as income on Schedule F, lines 3a and 3b, for the tax year you receive them. How to file an amendment on my taxes They include the following items. How to file an amendment on my taxes Money paid as a patronage dividend, including cash advances received (for example, from a marketing cooperative). How to file an amendment on my taxes The stated dollar value of qualified written notices of allocation. How to file an amendment on my taxes The fair market value of other property. How to file an amendment on my taxes Do not report as income on line 3b any patronage dividends you receive from expenditures that were not deductible, such as buying personal or family items, capital assets, or depreciable property. How to file an amendment on my taxes You must reduce the cost or other basis of these items by the amount of such patronage dividends received. How to file an amendment on my taxes Personal items include fuel purchased for personal use, basic local telephone service, and personal long distance calls. How to file an amendment on my taxes If you cannot determine what the dividend is for, report it as income on lines 3a and 3b. How to file an amendment on my taxes Qualified written notice of allocation. How to file an amendment on my taxes   If you receive a qualified written notice of allocation as part of a patronage dividend, you must generally include its stated dollar value in your income on Schedule F, lines 3a and 3b, in the year you receive it. How to file an amendment on my taxes A written notice of allocation is qualified if at least 20% of the patronage dividend is paid in money or by qualified check and either of the following conditions is met. How to file an amendment on my taxes The notice must be redeemable in cash for at least 90 days after it is issued, and you must have received a written notice of your right of redemption at the same time as the written notice of allocation. How to file an amendment on my taxes You must have agreed to include the stated dollar value in income in the year you receive the notice by doing one of the following. How to file an amendment on my taxes Signing and giving a written agreement to the cooperative. How to file an amendment on my taxes Getting or keeping membership in the cooperative after it adopted a bylaw providing that membership constitutes agreement. How to file an amendment on my taxes The cooperative must notify you in writing of this bylaw and give you a copy. How to file an amendment on my taxes Endorsing and cashing a qualified check paid as part of the same patronage dividend. How to file an amendment on my taxes You must cash the check by the 90th day after the close of the payment period for the cooperative's tax year for which the patronage dividend was paid. How to file an amendment on my taxes Qualified check. How to file an amendment on my taxes   A qualified check is any instrument that is redeemable in money and meets both of the following requirements. How to file an amendment on my taxes It is part of a patronage dividend that also includes a qualified written notice of allocation for which you met condition 2(c), above. How to file an amendment on my taxes It is imprinted with a statement that endorsing and cashing it constitutes the payee's consent to include in income the stated dollar value of any written notices of allocation paid as part of the same patronage dividend. How to file an amendment on my taxes Loss on redemption. How to file an amendment on my taxes   You can deduct on Schedule F, Part II, any loss incurred on the redemption of a qualified written notice of allocation you received in the ordinary course of your farming business. How to file an amendment on my taxes The loss is the difference between the stated dollar amount of the qualified written notice you included in income and the amount you received when you redeemed it. How to file an amendment on my taxes Nonqualified notice of allocation. How to file an amendment on my taxes   Do not include the stated dollar value of any nonqualified notice of allocation in income when you receive it. How to file an amendment on my taxes Your basis in the notice is zero. How to file an amendment on my taxes You must include in income for the tax year of disposition any amount you receive from its sale, redemption, or other disposition. How to file an amendment on my taxes Report that amount, up to the stated dollar value of the notice, on Schedule F, lines 3a and 3b. How to file an amendment on my taxes However, do not include that amount in your income if the notice resulted from buying or selling capital assets or depreciable property or from buying personal items, as explained in the following discussions. How to file an amendment on my taxes   If the amount you receive is more than the stated dollar value of the notice, report the excess as the type of income it represents. How to file an amendment on my taxes For example, if it represents interest income, report it on your return as interest. How to file an amendment on my taxes Buying or selling capital assets or depreciable property. How to file an amendment on my taxes   Do not include in income patronage dividends from buying capital assets or depreciable property used in your business. How to file an amendment on my taxes You must, however, reduce the basis of these assets by the dividends. How to file an amendment on my taxes This reduction is taken into account as of the first day of the tax year in which the dividends are received. How to file an amendment on my taxes If the dividends are more than your unrecovered basis, reduce the unrecovered basis to zero and include the difference on Schedule F, line 3a, for the tax year you receive them. How to file an amendment on my taxes   This rule and the exceptions explained below also apply to amounts you receive from the sale, redemption, or other disposition of a nonqualified notice of allocation that resulted from buying or selling capital assets or depreciable property. How to file an amendment on my taxes Example. How to file an amendment on my taxes On July 1, 2012, Mr. How to file an amendment on my taxes Brown, a patron of a cooperative association, bought a machine for his dairy farm business from the association for $2,900. How to file an amendment on my taxes The machine has a life of 7 years under MACRS (as provided in the Table of Class Lives and Recovery Periods in Appendix B of Publication 946, Depreciation and Amortization). How to file an amendment on my taxes Mr. How to file an amendment on my taxes Brown files his return on a calendar year basis. How to file an amendment on my taxes For 2012, he claimed a depreciation deduction of $311, using the 10. How to file an amendment on my taxes 71% depreciation rate from the 150% declining balance, half-year convention table (shown in Table A-14 in Appendix A of Publication 946). How to file an amendment on my taxes On July 2, 2013, the cooperative association paid Mr. How to file an amendment on my taxes Brown a $300 cash patronage dividend for buying the machine. How to file an amendment on my taxes Mr. How to file an amendment on my taxes Brown adjusts the basis of the machine and figures his depreciation deduction for 2013 (and later years) as follows. How to file an amendment on my taxes Cost of machine on July 1, 2012 $2,900 Minus: 2012 depreciation $311     2013 cash dividend 300 611 Adjusted basis for  depreciation for 2013: $2,289 Depreciation rate: 1 ÷ 6½ (remaining recovery period as of 1/1/2012) = 15. How to file an amendment on my taxes 38% × 1. How to file an amendment on my taxes 5 = 23. How to file an amendment on my taxes 07% Depreciation deduction for 2013 ($2,289 × 23. How to file an amendment on my taxes 07%) $528 Exceptions. How to file an amendment on my taxes   If the dividends are for buying or selling capital assets or depreciable property you did not own at any time during the year you received the dividends, you must include them on Schedule F, lines 3a and 3b, unless one of the following rules applies. How to file an amendment on my taxes If the dividends relate to a capital asset you held for more than 1 year for which a loss was or would have been deductible, treat them as gain from the sale or exchange of a capital asset held for more than 1 year. How to file an amendment on my taxes If the dividends relate to a capital asset for which a loss was not or would not have been deductible, do not report them as income (ordinary or capital gain). How to file an amendment on my taxes   If the dividends are for selling capital assets or depreciable property during the year you received the dividends, treat them as an additional amount received on the sale. How to file an amendment on my taxes Personal purchases. How to file an amendment on my taxes   Because you cannot deduct the cost of personal, living, or family items, such as supplies, equipment, or services not related to the production of farm income, you can omit from the taxable amount of patronage dividends on Schedule F, line 3b, any dividends from buying those items (and you must reduce the cost or other basis of those items by the amount of the dividends). How to file an amendment on my taxes This rule also applies to amounts you receive from the sale, redemption, or other disposition of a nonqualified written notice of allocation resulting from these purchases. How to file an amendment on my taxes Per-Unit Retain Certificates A per-unit retain certificate is any written notice that shows the stated dollar amount of a per-unit retain allocation made to you by the cooperative. How to file an amendment on my taxes A per-unit retain allocation is an amount paid to patrons for products sold for them that is fixed without regard to the net earnings of the cooperative. How to file an amendment on my taxes These allocations can be paid in money, other property, or qualified certificates. How to file an amendment on my taxes Per-unit retain certificates issued by a cooperative generally receive the same tax treatment as patronage dividends, discussed earlier. How to file an amendment on my taxes Qualified certificates. How to file an amendment on my taxes   Qualified per-unit retain certificates are those issued to patrons who have agreed to include the stated dollar amount of these certificates in income in the year of receipt. How to file an amendment on my taxes The agreement may be made in writing or by getting or keeping membership in a cooperative whose bylaws or charter states that membership constitutes agreement. How to file an amendment on my taxes If you receive qualified per-unit retain certificates, include the stated dollar amount of the certificates in income on Schedule F, lines 3a and 3b, for the tax year you receive them. How to file an amendment on my taxes Nonqualified certificates. How to file an amendment on my taxes   Do not include the stated dollar value of a nonqualified per-unit retain certificate in income when you receive it. How to file an amendment on my taxes Your basis in the certificate is zero. How to file an amendment on my taxes You must include in income any amount you receive from its sale, redemption, or other disposition. How to file an amendment on my taxes Report the amount you receive from the disposition as ordinary income on Schedule F, lines 3a and 3b, for the tax year of disposition. How to file an amendment on my taxes Cancellation of Debt This section explains the general rule for including canceled debt in income and the exceptions to the general rule. How to file an amendment on my taxes For more information on canceled debt, see Publication 4681, Canceled Debts, Foreclosures, Repossessions, and Abandonments. How to file an amendment on my taxes General Rule Generally, if your debt is canceled or forgiven, other than as a gift or bequest to you, you must include the canceled amount in gross income for tax purposes. How to file an amendment on my taxes Discharge of qualified farm indebtedness (defined below) is one of the exceptions to the general rule. How to file an amendment on my taxes It is excluded from taxable income (see Exclusions , later). How to file an amendment on my taxes Report the canceled amount on Schedule F, line 8, if you incurred the debt in your farming business. How to file an amendment on my taxes If the debt is a nonbusiness debt, report the canceled amount as other income on Form 1040, line 21. How to file an amendment on my taxes Election to defer income from discharge of indebtedness. How to file an amendment on my taxes   You can elect to defer income from a discharge of business indebtedness that occurred after 2008 and before 2011. How to file an amendment on my taxes Generally, if the election is made, the deferred income is included in gross income ratably over a 5-year period beginning in 2014 (for calendar year taxpayers) and the exclusions listed below do not apply. How to file an amendment on my taxes See IRC section 108(i) and Publication 4681 for details. How to file an amendment on my taxes Form 1099-C. How to file an amendment on my taxes   If a federal agency, financial institution, credit union, finance company, or credit card company cancels or forgives your debt of $600 or more, you will receive a Form 1099-C, Cancellation of Debt. How to file an amendment on my taxes The amount of debt canceled is shown in box 2. How to file an amendment on my taxes Exceptions The following discussion covers some exceptions to the general rule for canceled debt. How to file an amendment on my taxes These exceptions apply before the exclusions discussed below. How to file an amendment on my taxes Price reduced after purchase. How to file an amendment on my taxes   If your purchase of property was financed by the seller and the seller reduces the amount of the debt at a time when you are not insolvent and the reduction does not occur in a chapter 11 bankruptcy case, the amount of the debt reduction will be treated as a reduction in the purchase price of the property. How to file an amendment on my taxes Reduce your basis in the property by the amount of the reduction in the debt. How to file an amendment on my taxes The rules that apply to bankruptcy and insolvency are explained below under Exclusions . How to file an amendment on my taxes Deductible debt. How to file an amendment on my taxes   You do not realize income from a canceled debt to the extent the payment of the debt would have been a deductible expense. How to file an amendment on my taxes This exception applies before the price reduction exception discussed above and the bankruptcy and insolvency exclusions discussed next. How to file an amendment on my taxes Example. How to file an amendment on my taxes You get accounting services for your farm on credit. How to file an amendment on my taxes Later, you have trouble paying your farm debts, but you are not bankrupt or insolvent. How to file an amendment on my taxes Your accountant forgives part of the amount you owe for the accounting services. How to file an amendment on my taxes How you treat the canceled debt depends on your method of accounting. How to file an amendment on my taxes Cash method — You do not include the canceled debt in income because payment of the debt would have been deductible as a business expense. How to file an amendment on my taxes Accrual method — You include the canceled debt in income because the expense was deductible when you incurred the debt. How to file an amendment on my taxes Exclusions Do not include canceled debt in income in the following situations. How to file an amendment on my taxes The cancellation takes place in a bankruptcy case under title 11 of the U. How to file an amendment on my taxes S. How to file an amendment on my taxes Code. How to file an amendment on my taxes The cancellation takes place when you are insolvent. How to file an amendment on my taxes The canceled debt is a qualified farm debt. How to file an amendment on my taxes The canceled debt is a qualified real property business debt (in the case of a taxpayer other than a C corporation). How to file an amendment on my taxes See Publication 334, Tax Guide for Small Business, chapter 5. How to file an amendment on my taxes The canceled debt is qualified principal residence indebtedness which is discharged after 2006 and before 2014. How to file an amendment on my taxes The exclusions do not apply in the following situations: If a canceled debt is excluded from income because it takes place in a bankruptcy case, the exclusions in situations (2), (3), (4), and (5) do not apply. How to file an amendment on my taxes If a canceled debt is excluded from income because it takes place when you are insolvent, the exclusions in situations (3) and (4) do not apply to the extent you are insolvent. How to file an amendment on my taxes If a canceled debt is excluded from income because it is qualified principal residence indebtedness, the exclusion in situation (2) does not apply unless you elect to apply situation (2) instead of the exclusion for qualified principal residence indebtedness. How to file an amendment on my taxes See Form 982 , later, for information on how to claim an exclusion for a canceled debt. How to file an amendment on my taxes Debt. How to file an amendment on my taxes   For this discussion, debt includes any debt for which you are liable or that attaches to property you hold. How to file an amendment on my taxes Bankruptcy and Insolvency You can exclude a canceled debt from income if you are bankrupt or to the extent you are insolvent. How to file an amendment on my taxes Bankruptcy. How to file an amendment on my taxes   A bankruptcy case is a case under title 11 of the U. How to file an amendment on my taxes S. How to file an amendment on my taxes Code if you are under the jurisdiction of the court and the cancellation of the debt is granted by the court or is the result of a plan approved by the court. How to file an amendment on my taxes   Do not include debt canceled in a bankruptcy case in your income in the year it is canceled. How to file an amendment on my taxes Instead, you must use the amount canceled to reduce your tax attributes, explained below under Reduction of tax attributes . How to file an amendment on my taxes Insolvency. How to file an amendment on my taxes   You are insolvent to the extent your liabilities are more than the fair market value of your assets immediately before the cancellation of debt. How to file an amendment on my taxes   You can exclude canceled debt from gross income up to the amount by which you are insolvent. How to file an amendment on my taxes If the canceled debt is more than this amount and the debt qualifies, you can apply the rules for qualified farm debt or qualified real property business debt to the difference. How to file an amendment on my taxes Otherwise, you include the difference in gross income. How to file an amendment on my taxes Use the amount excluded because of insolvency to reduce any tax attributes, as explained below under Reduction of tax attributes . How to file an amendment on my taxes You must reduce the tax attributes under the insolvency rules before applying the rules for qualified farm debt or for qualified real property business debt. How to file an amendment on my taxes Example. How to file an amendment on my taxes You had a $15,000 debt that was not qualified principal residence debt canceled outside of bankruptcy. How to file an amendment on my taxes Immediately before the cancellation, your liabilities totaled $80,000 and your assets totaled $75,000. How to file an amendment on my taxes Since your liabilities were more than your assets, you were insolvent to the extent of $5,000 ($80,000 − $75,000). How to file an amendment on my taxes You can exclude this amount from income. How to file an amendment on my taxes The remaining canceled debt ($10,000) may be subject to the qualified farm debt or qualified real property business debt rules. How to file an amendment on my taxes If not, you must include it in income. How to file an amendment on my taxes Reduction of tax attributes. How to file an amendment on my taxes   If you exclude canceled debt from income in a bankruptcy case or during insolvency, you must use the excluded debt to reduce certain tax attributes. How to file an amendment on my taxes Order of reduction. How to file an amendment on my taxes   You must use the excluded canceled debt to reduce the following tax attributes in the order listed unless you elect to reduce the basis of depreciable property first, as explained later. How to file an amendment on my taxes Net operating loss (NOL). How to file an amendment on my taxes Reduce any NOL for the tax year of the debt cancellation, and then any NOL carryover to that year. How to file an amendment on my taxes Reduce the NOL or NOL carryover one dollar for each dollar of excluded canceled debt. How to file an amendment on my taxes General business credit carryover. How to file an amendment on my taxes Reduce the credit carryover to or from the tax year of the debt cancellation. How to file an amendment on my taxes Reduce the carryover 331/3 cents for each dollar of excluded canceled debt. How to file an amendment on my taxes Minimum tax credit. How to file an amendment on my taxes Reduce the minimum tax credit available at the beginning of the tax year following the tax year of the debt cancellation. How to file an amendment on my taxes Reduce the credit 331/3 cents for each dollar of excluded canceled debt. How to file an amendment on my taxes Capital loss. How to file an amendment on my taxes Reduce any net capital loss for the tax year of the debt cancellation, and then any capital loss carryover to that year. How to file an amendment on my taxes Reduce the capital loss or loss carryover one dollar for each dollar of excluded canceled debt. How to file an amendment on my taxes Basis. How to file an amendment on my taxes Reduce the basis of the property you hold at the beginning of the tax year following the tax year of the debt cancellation in the following order. How to file an amendment on my taxes Real property (except inventory) used in your trade or business or held for investment that secured the canceled debt. How to file an amendment on my taxes Personal property (except inventory and accounts and notes receivable) used in your trade or business or held for investment that secured the canceled debt. How to file an amendment on my taxes Other property (except inventory and accounts and notes receivable) used in your trade or business or held for investment. How to file an amendment on my taxes Inventory and accounts and notes receivable. How to file an amendment on my taxes Other property. How to file an amendment on my taxes Reduce the basis one dollar for each dollar of excluded canceled debt. How to file an amendment on my taxes However, the reduction cannot be more than the total basis of property and the amount of money you hold immediately after the debt cancellation minus your total liabilities immediately after the cancellation. How to file an amendment on my taxes For allocation rules that apply to basis reductions for multiple canceled debts, see Regulations section 1. How to file an amendment on my taxes 1017-1(b)(2). How to file an amendment on my taxes Also see Electing to reduce the basis of depreciable property