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How To File Prior Year Tax Returns

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How To File Prior Year Tax Returns

How to file prior year tax returns 24. How to file prior year tax returns   Donaciones Table of Contents Introduction Useful Items - You may want to see: Organizaciones que Reúnen los Requisitos para Recibir Donaciones DeduciblesTipos de Organizaciones Calificadas Donaciones que Puede DeducirDonaciones de las Cuales Usted se Beneficia Gastos Pagados a Nombre de un Estudiante que Vive con Usted Gastos de Bolsillo al Prestar Servicios Donaciones que no Puede DeducirDonaciones Hechas a Personas Físicas Donaciones Hechas a Organizaciones no Calificadas Donaciones de las Cuales Usted se Beneficia Valor de Tiempo o Servicios Gastos Personales Cargos de Tasación Donaciones de BienesExcepción. How to file prior year tax returns Artículos domésticos. How to file prior year tax returns Deducción de más de $500. How to file prior year tax returns Formulario 1098-C. How to file prior year tax returns Se acerca el plazo para la presentación de la declaración y aún no tiene el Formulario 1098-C. How to file prior year tax returns Excepción 1: vehículo usado o mejorado por la organización. How to file prior year tax returns Excepción 2: vehículo donado o vendido a una persona necesitada. How to file prior year tax returns Deducción de $500 o menos. How to file prior year tax returns Derecho al uso de los bienes. How to file prior year tax returns Bienes muebles tangibles. How to file prior year tax returns Intereses futuros. How to file prior year tax returns Determinación del Valor Justo de Mercado Donación de Bienes Cuyo Valor ha Disminuido Donación de Bienes Cuyo Valor ha Aumentado Cuándo Puede Deducir sus DonacionesCheques. How to file prior year tax returns Mensaje de texto. How to file prior year tax returns Tarjeta de crédito. How to file prior year tax returns Pago telefónico. How to file prior year tax returns Título de acciones. How to file prior year tax returns Pagaré. How to file prior year tax returns Opción. How to file prior year tax returns Fondos de un préstamo. How to file prior year tax returns Límites sobre DeduccionesCantidades Trasladadas al Año Siguiente Documentación que se Debe MantenerDonaciones en Efectivo Donaciones que no Sean en Efectivo Gastos de Bolsillo Cómo Declarar las Donaciones Caritativas Introduction Este capítulo explica cómo reclamar una deducción por sus donaciones caritativas. How to file prior year tax returns Trata los siguientes temas: Tipos de organizaciones a las cuales puede hacer donaciones caritativas deducibles. How to file prior year tax returns Tipos de donaciones que puede deducir. How to file prior year tax returns Cuánto puede deducir. How to file prior year tax returns Qué documentos se deben mantener. How to file prior year tax returns Cómo declarar sus donaciones caritativas. How to file prior year tax returns Una donación caritativa es un regalo o donación a una organización calificada para el uso de la misma. How to file prior year tax returns Es voluntaria y se hace sin recibir, o esperar recibir, nada de igual valor a cambio. How to file prior year tax returns Requisito de presentación del Formulario 1040. How to file prior year tax returns    Para deducir una donación caritativa, usted tiene que presentar el Formulario 1040 y detallar sus deducciones en el Anexo A. How to file prior year tax returns La cantidad de su deducción podría ser limitada si ciertas reglas y límites explicados en este capítulo le corresponden. How to file prior year tax returns Los límites se explican con detalle en la Publicación 526, en inglés. How to file prior year tax returns Useful Items - You may want to see: Publicación 526 Charitable Contributions (Donaciones caritativas), en inglés 561 Determining the Value of Donated Property (Cómo determinar el valor de bienes donados), en inglés Formulario (e Instrucciones) Anexo A (Formulario 1040) Itemized Deductions (Deducciones detalladas), en inglés 8283 Noncash Charitable Contributions (Donaciones caritativas que no sean en efectivo), en inglés Organizaciones que Reúnen los Requisitos para Recibir Donaciones Deducibles Puede deducir sus donaciones sólo si las hace a una organización calificada. How to file prior year tax returns La mayoría de las organizaciones que no sean iglesias y gobiernos tienen que hacer la solicitud correspondiente al IRS para convertirse en una organización calificada. How to file prior year tax returns Cómo saber si una organización reúne los requisitos para recibir donaciones caritativas deducibles. How to file prior year tax returns    Se puede preguntar a cualquier organización si es una organización calificada, y la mayoría podrá decírselo. How to file prior year tax returns También podría visitar IRS. How to file prior year tax returns gov y pulsar en “Tools” (Herramientas) y luego en Exempt Organizations Select check (Búsqueda y comprobación de Organizaciones Exentas), en www. How to file prior year tax returns irs. How to file prior year tax returns gov/Charities-&-Non-Profits/Exempt-Organizations-Select-Check. How to file prior year tax returns Esta herramienta electrónica le permite buscar cuáles organizaciones pueden recibir donaciones caritativas deducibles. How to file prior year tax returns   Usted también puede llamar al IRS para saber si una organización reúne los requisitos para recibir dichas donaciones, al 1-877-829-5500. How to file prior year tax returns Personas que son sordas, o tienen impedimentos auditivos o de habla, y que tienen acceso al equipo TTY/TDD pueden llamar al 1-800-829-4059. How to file prior year tax returns Las personas sordas y con impedimentos auditivos también pueden acceder al IRS por medio de servicios de retransmisión, tales como el Federal Relay Service (Servicio de retransmisión federal) en www. How to file prior year tax returns gsa. How to file prior year tax returns gov/fedrelay. How to file prior year tax returns Tipos de Organizaciones Calificadas Generalmente, sólo los tipos de organizaciones siguientes pueden ser organizaciones calificadas: Un fondo para beneficencia social, sociedad anónima, fideicomiso, fondo o fundación, establecido u organizado bajo las leyes de los Estados Unidos, de cualquier estado, del Distrito de Columbia o de cualquier posesión de los Estados Unidos (incluyendo Puerto Rico). How to file prior year tax returns Sin embargo, tiene que estar organizado y administrado sólo con fines caritativos, religiosos, científicos, literarios, educativos o para la prevención de crueldad hacia niños o animales. How to file prior year tax returns Ciertas organizaciones que promuevan competencias nacionales o internacionales de deportes para jugadores no profesionales también reúnen los requisitos. How to file prior year tax returns Organizaciones de veteranos de guerra, incluyendo puestos, grupos auxiliares, fideicomisos o fundaciones organizados en los Estados Unidos o cualquiera de sus posesiones (incluyendo Puerto Rico). How to file prior year tax returns Sociedades, órdenes y asociaciones fraternales nacionales que operen bajo el sistema de logias. How to file prior year tax returns (La donación que haga a este tipo de organización es deducible sólo si se va a usar exclusivamente para propósitos caritativos, religiosos, científicos, literarios o educativos o para la prevención de crueldad hacia niños o animales). How to file prior year tax returns Ciertas empresas o sociedades anónimas de cementerios sin fines de lucro. How to file prior year tax returns (La donación que haga a este tipo de organización no es deducible si se puede usar para el mantenimiento de un espacio particular del cementerio o una cripta de mausoleo). How to file prior year tax returns Los Estados Unidos o cualquier estado, el Distrito de Columbia, una posesión de los Estados Unidos (incluyendo Puerto Rico), una subdivisión política de un estado o posesión de los Estados Unidos o un gobierno tribal de los indios de los Estados Unidos o cualquiera de sus subdivisiones que lleven a cabo funciones gubernamentales sustanciales. How to file prior year tax returns (La donación que haga a este tipo de organización es deducible sólo si se va a usar exclusivamente para fines públicos). How to file prior year tax returns Ejemplos. How to file prior year tax returns    La siguiente lista da algunos ejemplos de organizaciones calificadas: Iglesias, una convención o asociación de iglesias, templos, sinagogas, mezquitas y otras organizaciones religiosas. How to file prior year tax returns La mayoría de las organizaciones caritativas sin fines de lucro, tal como la Cruz Roja de los Estados Unidos o el United Way. How to file prior year tax returns La mayoría de las organizaciones educativas sin fines de lucro, incluidos Boy Scouts of America, Girl Scouts of America, colegios universitarios y museos. How to file prior year tax returns Esto incluye también guarderías sin fines de lucro que proveen servicios de cuidados de niños al público en general sólo si sería razonable declarar que todos los cuidados se proveen para permitir que los padres y tutores de dichos niños trabajen y ganen ingresos. How to file prior year tax returns Sin embargo, si su donación sustituye a la matrícula u otros cargos de inscripción, no es deducible como donación caritativa, como se explica más adelante bajo Donaciones que No Puede Deducir . How to file prior year tax returns Hospitales y organizaciones de investigación médica sin fines de lucro. How to file prior year tax returns Programas de energía para casos de emergencia ofrecidos por las empresas de servicios públicos, siempre que la empresa sea representante de una organización caritativa que presta ayuda a personas que necesiten energía en caso de emergencia. How to file prior year tax returns Cuerpos de bomberos voluntarios sin fines de lucro. How to file prior year tax returns Organizaciones sin fines de lucro que desarrollan y mantienen parques públicos e instalaciones recreativas. How to file prior year tax returns Organizaciones de defensa civil. How to file prior year tax returns Ciertas organizaciones caritativas extranjeras. How to file prior year tax returns    Conforme a los tratados tributarios con Canadá, Israel y México, usted posiblemente pueda deducir sus donaciones a ciertas organizaciones caritativas canadienses, israelís o mexicanas. How to file prior year tax returns Generalmente, usted debe tener fuentes de ingresos que provienen de ese país para hacerlo. How to file prior year tax returns Si desea más información sobre la deducción de sus donaciones a organizaciones caritativas canadienses, vea la Publicación 597, Information on the United States–Canada Income Tax Treaty (Información sobre el tratado tributario entre Estados Unidos y Canadá), en inglés. How to file prior year tax returns Si necesita más información sobre cómo calcular sus donaciones a organizaciones caritativas mexicanas e israelís, vea la Publicación 526, en inglés. How to file prior year tax returns Donaciones que Puede Deducir Generalmente, puede deducir donaciones de dinero o bienes que usted haga a una organización calificada o que son para el uso de la misma. How to file prior year tax returns Una donación es “para el uso de” una organización calificada cuando se mantiene en un fideicomiso ejecutable por ley para la organización calificada o conforme a un acuerdo legal semejante. How to file prior year tax returns Las donaciones tienen que hacerse a una organización calificada sin apartarse para uso de una persona específica. How to file prior year tax returns Si dona propiedad a una organización calificada, normalmente puede deducir el valor justo de mercado de la propiedad al momento de la donación. How to file prior year tax returns Vea Donaciones de Bienes , más adelante en este capítulo. How to file prior year tax returns Su deducción por donaciones caritativas generalmente no puede superar el 50% de su ingreso bruto ajustado (AGI, por sus siglas en inglés), pero en algunos casos podrían corresponder límites del 20% y 30%. How to file prior year tax returns Vea Límites sobre Deducciones , más adelante. How to file prior year tax returns Además el total de la deducción por donaciones caritativas y otras deducciones detalladas pueden ser limitadas. How to file prior year tax returns Vea el capítulo 29. How to file prior year tax returns En la Tabla 24-1, hay algunos ejemplos de donaciones que puede deducir y otras que no puede deducir. How to file prior year tax returns Donaciones de las Cuales Usted se Beneficia Si recibe un beneficio por haber hecho una donación a una organización calificada, puede deducir sólo la cantidad de la donación que sea mayor que el valor del beneficio que recibe. How to file prior year tax returns También, vea Donaciones de las Cuales Usted se Beneficia bajo Donaciones que no Puede Deducir , más adelante. How to file prior year tax returns Si le paga a una organización calificada más del valor justo de mercado por mercancía, bienes o servicios, la cantidad que exceda del valor del artículo puede considerarse una donación caritativa. How to file prior year tax returns Para que la cantidad excedente reúna los requisitos, tiene que pagarla con la intención de hacer una donación caritativa. How to file prior year tax returns Ejemplo 1. How to file prior year tax returns Usted paga $65 por una entrada a una cena y baile en una iglesia. How to file prior year tax returns El pago completo de $65 va destinado a la iglesia. How to file prior year tax returns La entrada a la cena y baile tiene un valor justo de mercado de $25. How to file prior year tax returns Cuando compra la entrada, sabe que el valor de la misma es menos de lo que usted pagó. How to file prior year tax returns Para calcular la cantidad de su donación caritativa, reste el valor del beneficio recibido ($25) del total que pagó ($65). How to file prior year tax returns Puede deducir $40 como una donación hecha a la iglesia. How to file prior year tax returns Ejemplo 2. How to file prior year tax returns En una subasta dirigida por una organización caritativa para recaudar fondos, usted paga $600 por una estancia de una semana en una casa en la playa. How to file prior year tax returns La cantidad que pagó no es mayor que el valor justo de mercado de alquiler. How to file prior year tax returns Usted no ha hecho una donación caritativa deducible. How to file prior year tax returns Eventos deportivos. How to file prior year tax returns   Si hace un pago a una universidad o colegio universitario o en beneficio de los mismos, y, como resultado, recibe los derechos de comprar entradas para un evento deportivo en el estadio de deportes de la universidad o colegio universitario, puede deducir el 80% del pago como una donación caritativa. How to file prior year tax returns   Si alguna parte de su pago es para entradas (y no le da derecho a comprar las mismas), dicha parte no es deducible. How to file prior year tax returns Reste el precio de las entradas de su pago. How to file prior year tax returns Puede deducir el 80% de la cantidad restante como donación caritativa. How to file prior year tax returns Ejemplo 1. How to file prior year tax returns Usted paga $300 al año por afiliarse a un programa de becas deportivas de una universidad. How to file prior year tax returns El único beneficio de la afiliación es tener el derecho de comprar un boleto de temporada, dándole derecho a un asiento en un área especial del estadio para los partidos de fútbol americano de la universidad. How to file prior year tax returns Puede deducir $240 (el 80% de $300) como donación caritativa. How to file prior year tax returns Tabla 24-1. How to file prior year tax returns Ejemplos de Donaciones Caritativas —Verificación Rápida Utilice las siguientes listas para comprobar rápidamente si puede o no deducir una donación. How to file prior year tax returns Vea el resto de este capítulo para más información, reglas y límites adicionales que podrían ser aplicables. How to file prior year tax returns Deducibles  como Donaciones Caritativas No Deducibles  como Donaciones Caritativas Dinero o propiedad que done a:  Iglesias, sinagogas, templos, mezquitas y otras organizaciones religiosas Gobiernos federales, estatales y locales, si su donación es exclusivamente para propósitos públicos (por ejemplo, una donación para reducir la deuda pública o mantener un parque público) Hospitales y escuelas sin fines de lucro The Salvation Army (Ejército de Salvación), Cruz Roja de los Estados Unidos, CARE, Goodwill Industries, United Way, Boy Scouts of America, Girl Scouts of America, Boys & Girls Clubs of America, etcétera Grupos de veteranos de guerra  Gastos que pague por un estudiante que viva con usted, patrocinado por una organización calificada  Gastos de bolsillo que tenga al prestar servicios voluntarios a una organización calificada Dinero o propiedad que done a:  Ligas cívicas, clubes sociales o clubes de deportes, sindicatos y cámaras de comercio Organizaciones extranjeras (excepto ciertas caridades canadienses, israelís y mexicanas) Grupos operados con fines de lucro personal Grupos cuyo propósito es presionar para que se hagan cambios a la ley Asociaciones de propietarios de vivienda Personas físicas Grupos políticos o candidatos a cargos públicos  Costo de billetes de rifa, bingo o lotería  Cuotas, cargos o facturas pagados a clubes, logias, órdenes fraternales o grupos similares  Costo de matrícula  Valor de su tiempo o servicios  Valor de sangre donada a un banco de sangre    Ejemplo 2. How to file prior year tax returns Los hechos son iguales a los del Ejemplo 1 salvo que su pago de $300 incluyó la compra de un boleto de temporada al precio estipulado de $120. How to file prior year tax returns Tiene que restar el precio normal de un boleto ($120) de su pago de $300. How to file prior year tax returns El resultado es $180. How to file prior year tax returns Su donación caritativa es $144 (el 80% de $180). How to file prior year tax returns Eventos benéficos de caridad. How to file prior year tax returns   Si le paga a una organización calificada más que el valor justo de mercado por el derecho de asistir a un baile, banquete, espectáculo, evento deportivo u otro evento benéfico, puede deducir sólo la cantidad que supere el valor de los privilegios u otros beneficios que reciba. How to file prior year tax returns   Si hay un cargo establecido por el evento, dicho cargo es el valor de su beneficio. How to file prior year tax returns Si no hay ningún cargo establecido, el valor razonable del derecho de asistir al evento se considera el valor de su beneficio. How to file prior year tax returns El hecho de usar o no usar los boletos de entrada u otros privilegios, no cambia la cantidad que puede deducir. How to file prior year tax returns Sin embargo, si devuelve el boleto de entrada a la organización calificada para reventa, sí puede deducir la cantidad completa que pagó por el boleto de entrada. How to file prior year tax returns    Aun si el boleto u otro comprobante de pago indica que el pago es una “donación”, eso no significa que pueda deducir la cantidad completa. How to file prior year tax returns Si el boleto muestra el precio de entrada y la cantidad de la donación, sí puede deducir la cantidad de dicha donación. How to file prior year tax returns Ejemplo. How to file prior year tax returns Usted paga $40 por un boleto para ver una película en beneficio de una organización calificada. How to file prior year tax returns El boleto tiene impreso “Donación: $40”. How to file prior year tax returns Si el precio habitual de la película es $8, su donación es $32 (pago de $40 menos el precio habitual de $8). How to file prior year tax returns Cuota o cargos de afiliación. How to file prior year tax returns    Es posible que pueda deducir cargos o cuotas de afiliación que le paga a una organización calificada. How to file prior year tax returns Sin embargo, puede deducir sólo la cantidad que supere el valor de los beneficios que recibió. How to file prior year tax returns   No puede deducir honorarios, cargos o cuotas pagados a clubes y otras organizaciones sociales. How to file prior year tax returns Éstas no son organizaciones calificadas. How to file prior year tax returns Ciertos beneficios de afiliación pueden ignorarse. How to file prior year tax returns   Tanto usted como la organización pueden ignorar los siguientes beneficios de afiliación si usted los recibe a cambio de un pago anual de $75 o menos. How to file prior year tax returns Cualquier derecho o privilegio, que no sea aquél tratado bajo Eventos deportivos , anteriormente, que pueda usar frecuentemente mientras sea miembro, tales como: Entrada gratuita o rebajada a las instalaciones o eventos de la organización, Estacionamiento gratuito o rebajado, Acceso privilegiado a bienes o servicios y Descuentos en la compra de bienes o servicios. How to file prior year tax returns Mientras usted sea miembro, la entrada a eventos a los cuales sólo puedan asistir miembros de la organización, si dicha organización ha estimado adecuadamente que el costo por persona (excluidos todos los gastos generales) no será más de $10. How to file prior year tax returns 20. How to file prior year tax returns Artículos simbólicos. How to file prior year tax returns   Usted no tiene que reducir su donación por el valor de ningún beneficio que reciba si se cumple lo siguiente: Usted sólo recibe un pequeño artículo u otro beneficio de valor simbólico. How to file prior year tax returns La organización calificada determina correctamente que el valor del artículo o beneficio que recibió no es sustancial y le informa que puede deducir la totalidad de su pago. How to file prior year tax returns Declaración por escrito. How to file prior year tax returns   Una organización calificada tiene que darle una declaración por escrito si usted hace un pago a la misma superior a $75, si ésta es en parte una donación y en parte a cambio de bienes o servicios. How to file prior year tax returns Dicha declaración tiene que decir que puede deducir sólo la cantidad del pago que supere al valor de los bienes o servicios que usted recibió. How to file prior year tax returns También tiene que darle un cálculo aproximado de buena fe del valor de esos bienes o servicios. How to file prior year tax returns   La organización le puede dar la declaración escrita cuando la solicite o cuando reciba el pago de usted. How to file prior year tax returns Excepción. How to file prior year tax returns   Una organización no tendrá que darle esta declaración escrita si se cumple alguna de las siguientes afirmaciones: La organización: Es una organización gubernamental descrita en el (5) bajo Tipos de Organizaciones Calificadas , anteriormente o Se fundó sólo para propósitos religiosos y el único beneficio que usted recibe es un beneficio religioso intangible (tal como la entrada a una ceremonia religiosa) que no se suele vender en transacciones comerciales fuera del contexto de donación. How to file prior year tax returns Usted recibe sólo artículos cuyo valor no es sustancial como se describe en Artículos simbólicos , anteriormente. How to file prior year tax returns Usted recibe sólo beneficios de afiliación que se pueden ignorar, como se describe anteriormente. How to file prior year tax returns Gastos Pagados a Nombre de un Estudiante que Vive con Usted Usted posiblemente pueda deducir algunos de los gastos ocasionados por haber hospedado a un estudiante. How to file prior year tax returns Puede deducir gastos calificados por un estudiante extranjero o estadounidense que: Viva en su hogar conforme a un acuerdo escrito entre usted y una organización calificada, como parte de un programa de la misma para proveerle oportunidades educativas al estudiante, No es su pariente o dependiente y Es un estudiante a tiempo completo en el grado 12 o un grado inferior en una escuela de los Estados Unidos. How to file prior year tax returns Puede deducir hasta $50 al mes por cada mes natural completo que el estudiante viva con usted. How to file prior year tax returns Todo mes en que las condiciones desde la (1) hasta la (3) se cumplan por 15 días o más, cuenta como un mes completo. How to file prior year tax returns Para información adicional, vea Expenses Paid for Student Living With You (Gastos pagados para un estudiante que vive con usted), en la Publicación 526, en inglés. How to file prior year tax returns Programa de intercambio mutuo. How to file prior year tax returns   No puede deducir los costos relacionados con un estudiante extranjero que viva en su hogar bajo un programa de intercambio mutuo a través del cual su hijo vivirá con una familia en un país extranjero. How to file prior year tax returns Tabla 24-2. How to file prior year tax returns Preguntas de Voluntarios y sus Respuestas Si hace trabajo voluntario para una organización calificada, las siguientes preguntas y respuestas podrían corresponderle. How to file prior year tax returns Todas las reglas explicadas en este capítulo también corresponden. How to file prior year tax returns Vea, en específico, Gastos de Bolsillo al Prestar Servicios , más adelante. How to file prior year tax returns Pregunta Respuesta Hago trabajo voluntario 6 horas a la semana en la oficina de una organización calificada. How to file prior year tax returns A la recepcionista se le paga $10 por hora por el mismo trabajo que hago yo. How to file prior year tax returns ¿Puedo deducir $60 a la semana por mi tiempo?    No, no puede deducir el valor de su tiempo o servicios. How to file prior year tax returns La oficina está ubicada a 30 millas de mi hogar. How to file prior year tax returns ¿Puedo deducir algunos de mis gastos de automóvil por estos viajes? Sí, puede deducir los gastos de gasolina y aceite que estén directamente relacionados con los viajes de ida y vuelta del sitio donde usted es voluntario. How to file prior year tax returns Si no quiere calcular los gastos reales, puede deducir 14 centavos por cada milla. How to file prior year tax returns Hago trabajo voluntario como asistente de enfermera de la Cruz Roja en un hospital. How to file prior year tax returns ¿Puedo deducir el costo de los uniformes que tengo que usar? Sí, puede deducir el costo de comprar y lavar sus uniformes si el hospital es una organización calificada, los uniformes no son apropiados para uso cotidiano y tiene que llevarlos puestos cuando haga su trabajo voluntario. How to file prior year tax returns Le pago a una persona para cuidar de mis hijos mientras trabajo como voluntario para una organización calificada. How to file prior year tax returns ¿Puedo deducir esos gastos? No, no puede deducir pagos por gastos de cuidado de niños como una donación caritativa, aun si son necesarios para que usted pueda hacer trabajo voluntario. How to file prior year tax returns (Si tiene gastos de cuidado de niños para poder hacer trabajo remunerado, vea el capítulo 32). How to file prior year tax returns Gastos de Bolsillo al Prestar Servicios Aunque no puede deducir el valor de los servicios que haya prestado a una organización calificada, es posible que pueda deducir algunos gastos pagados al prestarlos. How to file prior year tax returns Los gastos tienen que ser: Gastos que no hayan sido reembolsados, Directamente relacionados con los servicios, Gastos que tuvo sólo debido a los servicios que prestó y Gastos que no sean gastos personales, diarios o de familia. How to file prior year tax returns La Tabla 24-2 contiene preguntas y respuestas aplicables a algunas personas que ofrecen sus servicios como voluntarios. How to file prior year tax returns Convenciones. How to file prior year tax returns   Si es representante elegido para asistir a una convención de una organización calificada, puede deducir gastos no reembolsados por viajes y transporte, incluyendo una cantidad razonable por comida y alojamiento, mientras pasa la noche fuera de su casa por razones de la convención. How to file prior year tax returns No obstante, vea Viajes , más adelante. How to file prior year tax returns   No puede deducir gastos personales por turismo, fiestas organizadas para excursiones de pesca, boletos de entrada para el teatro o clubes nocturnos. How to file prior year tax returns Tampoco puede deducir gastos de transporte, comida y alojamiento ni otros gastos por su cónyuge o sus hijos. How to file prior year tax returns    No puede deducir sus gastos por asistir a una convención religiosa si va sólo como miembro de su iglesia y no como un representante elegido. How to file prior year tax returns Sin embargo, puede deducir gastos no reembolsados que estén directamente relacionados con prestar servicios en nombre de su iglesia durante la convención. How to file prior year tax returns Uniformes. How to file prior year tax returns   Puede deducir el costo y mantenimiento de uniformes que no sean apropiados para uso cotidiano y que usted tenga que llevar puestos mientras presta servicios donados para una institución benéfica. How to file prior year tax returns Padres de crianza. How to file prior year tax returns   Usted posiblemente pueda deducir como donación caritativa algunos de los costos de ser padre o madre de crianza (proveedor de cuidado de crianza) si no tiene un fin de lucro al proveer dicho cuidado de crianza y, de hecho, no obtiene lucro alguno. How to file prior year tax returns Las personas que usted acoja en su hogar para cuidado de crianza tienen que ser nombradas por una organización calificada. How to file prior year tax returns    Puede deducir gastos que reúnan los siguientes requisitos: Son gastos de bolsillo por dar de comer, vestir y cuidar al hijo de crianza y no han sido reembolsados. How to file prior year tax returns Son gastos incurridos principalmente para beneficiar a la organización calificada. How to file prior year tax returns   Puede que los gastos no reembolsados que no pueda deducir como donaciones caritativas sean considerados manutención provista por usted al determinar si puede reclamar al hijo de crianza como dependiente. How to file prior year tax returns Para más detalles, vea el capítulo 3. How to file prior year tax returns Ejemplo. How to file prior year tax returns Usted cuidó de una hija de crianza porque quería adoptarla, no para beneficiar a la agencia que la colocó en su hogar. How to file prior year tax returns Los gastos que haya tenido y que no hayan sido reembolsados no se pueden deducir como donaciones caritativas. How to file prior year tax returns Gastos de automóvil. How to file prior year tax returns   Puede deducir como donación caritativa gastos de bolsillo no reembolsados, como el costo de gasolina y aceite, que estén directamente relacionados con el uso de su automóvil para prestar servicios a una organización caritativa. How to file prior year tax returns No puede deducir gastos generales por reparaciones y mantenimiento, depreciación, cargos de matrícula o los costos de llantas o seguro. How to file prior year tax returns    Si no quiere deducir sus gastos reales, puede usar una tarifa estándar por milla de 14 centavos para calcular su donación. How to file prior year tax returns   Puede deducir gastos de estacionamiento y peaje independientemente de si deduce sus gastos reales o la tarifa estándar por milla. How to file prior year tax returns   Tiene que mantener documentación escrita confiable de los gastos de automóvil. How to file prior year tax returns Para más información, vea Gastos de automóvil bajo Documentación que se Debe Mantener , más adelante. How to file prior year tax returns Viajes. How to file prior year tax returns   Generalmente, puede reclamar una deducción por donaciones caritativas por gastos de viaje en los que ha incurrido necesariamente mientras esté fuera de su domicilio prestando servicios para una organización caritativa, sólo si el viaje no incluye ningún elemento significativo de placer personal, recreación o vacaciones. How to file prior year tax returns Esto es aplicable tanto si usted paga los gastos directamente o indirectamente. How to file prior year tax returns Usted paga los gastos indirectamente si le hace un pago a la organización caritativa y dicha institución le paga a usted sus gastos de viaje. How to file prior year tax returns   La deducción por gastos de viaje no le será denegada sencillamente porque disfrute de proveer servicios a la organización caritativa. How to file prior year tax returns Aun si usted disfruta del viaje, puede reclamar una deducción por donación caritativa por sus gastos de viaje si está de servicio en un sentido verdadero e íntegro durante todo el viaje. How to file prior year tax returns No obstante, si tiene sólo tareas menores, o si durante partes significativas del viaje no tiene ninguna tarea, no puede deducir sus gastos de viaje. How to file prior year tax returns Ejemplo 1. How to file prior year tax returns Usted es jefe de un grupo juvenil exento de impuestos y lleva al grupo a acampar. How to file prior year tax returns Es responsable de dirigir la instalación del campamento y proveer supervisión adulta para otras actividades durante todo el viaje. How to file prior year tax returns Participa en las actividades del grupo y disfruta del tiempo que pasa con los integrantes del mismo. How to file prior year tax returns Usted dirige el levantamiento del campamento y transporta al grupo de regreso a casa. How to file prior year tax returns Usted puede deducir sus gastos de viaje. How to file prior year tax returns Ejemplo 2. How to file prior year tax returns Usted va de una isla a otra en velero y pasa 8 horas al día contando ballenas y otras formas de vida marina. How to file prior year tax returns El proyecto es auspiciado por una organización caritativa. How to file prior year tax returns En la mayoría de las circunstancias, no puede deducir sus gastos. How to file prior year tax returns Ejemplo 3. How to file prior year tax returns Usted trabaja varias horas cada mañana en una excavación arqueológica patrocinada por una organización caritativa. How to file prior year tax returns El resto del día, lo tiene libre para dedicarse al recreo y turismo. How to file prior year tax returns No puede tomar una deducción por donación caritativa aunque trabaje muy duro durante esas pocas horas. How to file prior year tax returns Ejemplo 4. How to file prior year tax returns Usted pasa el día entero asistiendo a la conferencia regional de una organización caritativa como representante elegido. How to file prior year tax returns Por la tarde, va al teatro. How to file prior year tax returns Puede declarar sus gastos de viaje como donaciones caritativas, pero no puede declarar los gastos de la tarde que usted pasó en el teatro. How to file prior year tax returns Asignación para gastos diarios (viáticos). How to file prior year tax returns   Si provee servicios para una organización calificada y recibe un estipendio diario para cubrir gastos de viaje razonables, incluyendo comidas y alojamiento mientras pasa la noche fuera de su domicilio, tendrá que incluir en su ingreso cualquier parte del estipendio que sea mayor que sus gastos de viaje deducibles. How to file prior year tax returns Tal vez pueda deducir los gastos de viaje necesarios que sean mayores que el estipendio. How to file prior year tax returns Gastos de viaje deducibles. How to file prior year tax returns   Éstos incluyen: Transporte en avión, tren y autobús, Gastos de bolsillo por el automóvil, Tarifas de taxi y otros gastos de transporte entre el aeropuerto o estación y su hotel, Costos de alojamiento y Costo de comidas. How to file prior year tax returns Debido a que estos gastos de viaje no están relacionados con los negocios, dichos gastos no están sujetos a los mismos límites que los gastos relacionados con los negocios. How to file prior year tax returns Para información sobre gastos de viaje de negocios, vea Gastos de Viaje en el capítulo 26. How to file prior year tax returns Donaciones que no Puede Deducir Hay algunas donaciones que no puede deducir, tales como aquéllas hechas a personas específicas y aquéllas hechas a organizaciones no calificadas. How to file prior year tax returns (Vea Donaciones Hechas a Personas Físicas y Donaciones Hechas a Organizaciones no Calificadas , más adelante). How to file prior year tax returns Hay otras por las cuales usted puede deducir sólo una parte, como se explica más adelante bajo Donaciones de las Cuales Usted se Beneficia . How to file prior year tax returns Donaciones Hechas a Personas Físicas No puede deducir donaciones hechas a personas físicas específicas, incluyendo las siguientes: Donaciones hechas a sociedades fraternales para el propósito de pagar gastos médicos o gastos fúnebres de miembros fallecidos. How to file prior year tax returns Donaciones hechas a personas necesitadas o dignas de ayuda. How to file prior year tax returns No puede deducir estas donaciones aun si las hace a una organización calificada, si las hace a nombre de una persona específica. How to file prior year tax returns Pero puede deducir una donación a una organización calificada que ayude a personas necesitadas o dignas de ayuda, si usted no indica que su donación es para una persona específica. How to file prior year tax returns Ejemplo. How to file prior year tax returns Puede deducir donaciones hechas a una organización calificada por asistencia en caso de inundaciones, huracanes u otro desastre. How to file prior year tax returns Sin embargo, no puede deducir donaciones destinadas a la asistencia de una persona o familia específica. How to file prior year tax returns Pagos hechos a un miembro del clero que él o ella pueda gastar a gusto suyo; por ejemplo, pagos por gastos personales. How to file prior year tax returns Gastos que usted pague por otra persona que provea servicios a una organización calificada. How to file prior year tax returns Ejemplo. How to file prior year tax returns Su hijo trabaja como misionero. How to file prior year tax returns Usted paga sus gastos. How to file prior year tax returns No puede reclamar una deducción por los gastos no reembolsados de su hijo relacionados con la prestación de sus servicios. How to file prior year tax returns Pagos hechos a un hospital por el cuidado de un paciente específico o por servicios prestados a un paciente específico. How to file prior year tax returns No puede deducir estos pagos aunque el hospital esté administrado por una ciudad, estado u otra organización calificada. How to file prior year tax returns Donaciones Hechas a Organizaciones no Calificadas No puede deducir donaciones hechas a organizaciones que no reúnan los requisitos para recibir donaciones deducibles, incluyendo las siguientes: Ciertos colegios de abogados estatales si: El colegio de abogados no es una subdivisión política de un estado, El colegio de abogados tiene propósitos privados además de propósitos públicos, tal como promover los intereses profesionales de sus miembros y La donación hecha por usted no tiene restricciones y puede ser usada para propósitos privados. How to file prior year tax returns Cámaras de comercio y otras asociaciones u organizaciones comerciales (pero vea el capítulo 28). How to file prior year tax returns Asociaciones y ligas cívicas. How to file prior year tax returns Organizaciones comunistas. How to file prior year tax returns Clubes sociales. How to file prior year tax returns La mayoría de las organizaciones extranjeras (excepto ciertas organizaciones caritativas canadienses, israelís o mexicanas). How to file prior year tax returns Para más detalles, vea la Publicación 526, en inglés. How to file prior year tax returns Asociaciones de propietarios de viviendas. How to file prior year tax returns Sindicatos laborales (pero vea el capítulo 28). How to file prior year tax returns Organizaciones y candidatos políticos. How to file prior year tax returns Donaciones de las Cuales Usted se Beneficia Si recibe o espera recibir un beneficio financiero o económico a raíz de haber hecho una donación a una organización calificada, no puede deducir la parte de la donación que represente el valor del beneficio que recibe. How to file prior year tax returns Vea Donaciones de las Cuales Usted se Beneficia bajo Donaciones que Puede Deducir , anteriormente. How to file prior year tax returns Estas donaciones incluyen lo siguiente: Donaciones por cabildeo. How to file prior year tax returns Esto incluye cantidades cuyo uso usted destine para influir en legislación específica, o en relación con la misma. How to file prior year tax returns Donaciones hechas a un hogar para personas de la tercera edad que sean para alojamiento, comida, mantenimiento o el derecho de ingresarse a dicho hogar. How to file prior year tax returns Además, si la cantidad de su donación depende del tipo o tamaño de apartamento que usted va a ocupar, no es una donación caritativa. How to file prior year tax returns Costos de rifas, bingo, lotería, etcétera. How to file prior year tax returns No puede deducir como una donación caritativa cantidades que pague para comprar boletos de rifa o lotería o para jugar al bingo u otros juegos de azar. How to file prior year tax returns Para información sobre cómo declarar ganancias y pérdidas de juego, vea Ganancias de juegos y apuestas , en el capítulo 12, y Pérdidas de Apuestas y Juegos de Azar hasta la Cantidad de sus Ganancias de Juego , en el capítulo 28. How to file prior year tax returns Cuotas pagadas a órdenes fraternales y grupos parecidos. How to file prior year tax returns No obstante, vea la sección anterior, Cuota o cargos de afiliación bajo Donaciones que Puede Deducir . How to file prior year tax returns Costos de matrícula o cantidades que pague en su lugar. How to file prior year tax returns No puede deducir como donación caritativa las cantidades que pague por costos de matrícula, aunque las pague para que niños asistan a escuelas parroquiales o guarderías calificadas que operan sin fines de lucro. How to file prior year tax returns Tampoco puede deducir cantidad fija alguna que tenga que pagar además del cargo por matrícula de una escuela privada, o en lugar del mismo, aunque haya sido designada como una “donación”. How to file prior year tax returns Valor de Tiempo o Servicios No puede deducir el valor de su tiempo o servicios, incluyendo: Donaciones de sangre hechas a la Cruz Roja de los Estados Unidos o a bancos de sangre y El valor de ingresos perdidos mientras trabaja como voluntario sin remuneración para una organización calificada. How to file prior year tax returns Gastos Personales No puede deducir gastos personales, diarios o de familia, tales como los siguientes: El costo de comidas que consuma mientras presta servicios para una organización calificada a menos que sea necesario pasar la noche fuera de su hogar mientras presta los servicios. How to file prior year tax returns Gastos de adopción, incluidos los cargos que se le pagan a una agencia de adopción y los costos de alojar a un niño en su hogar antes de que la adopción sea final (pero vea Crédito por Adopción en el capítulo 37 y las instrucciones del Formulario 8839, Qualified Adoption Expenses (Gastos de adopción calificados), en inglés). How to file prior year tax returns Además, es posible que pueda reclamar una exención por el hijo. How to file prior year tax returns Vea Hijo adoptivo en el capítulo 3. How to file prior year tax returns Cargos de Tasación Los cargos que pague para averiguar el valor justo de mercado de bienes donados no se pueden deducir como donaciones (vea el capítulo 28). How to file prior year tax returns Donaciones de Bienes Si dona bienes a una organización calificada, la cantidad de su donación caritativa suele ser el valor justo de mercado de los bienes al momento de hacer la donación. How to file prior year tax returns Sin embargo, si el valor de los bienes ha aumentado, es posible que se vea obligado a hacer ajustes a la cantidad de la deducción. How to file prior year tax returns Vea Donación de Bienes Cuyo Valor ha Aumentado , más adelante. How to file prior year tax returns Para información acerca de la documentación que necesita mantener y la información que tiene que entregar junto con su declaración de impuestos si dona bienes, vea Documentación que se Debe Mantener y Cómo Declarar las Donaciones Caritativas , más adelante. How to file prior year tax returns Ropa y artículos domésticos. How to file prior year tax returns   Si dona ropa o artículos domésticos, la ropa o artículos domésticos tienen que estar, como mínimo, en buenas condiciones, para usted poder reclamar una deducción correspondiente a dichos artículos. How to file prior year tax returns Excepción. How to file prior year tax returns   Puede deducir la donación de una prenda de vestir o enseres domésticos que no estén, como mínimo, en buen estado, si declara una deducción de más de $500 por éstos e incluye junto con su declaración de impuestos una valoración calificada de los mismos. How to file prior year tax returns Artículos domésticos. How to file prior year tax returns   Los artículos domésticos incluyen: Muebles y mobiliario, Equipo electrónico, Enseres eléctricos, Ropa de cama y Otros artículos semejantes. How to file prior year tax returns   Los artículos domésticos no incluyen: Alimentos, Pinturas, antigüedades y otros objetos de arte, Joyas y gemas, y Colecciones. How to file prior year tax returns Automóviles, barcos y aviones. How to file prior year tax returns    Las siguientes reglas corresponden a toda donación de un vehículo que reúna los requisitos. How to file prior year tax returns Un vehículo que reúne los requisitos es: Un automóvil o todo vehículo de motor fabricado principalmente para uso en carreteras, caminos y carreteras públicas, Un barco, o Un avión. How to file prior year tax returns Deducción de más de $500. How to file prior year tax returns   Si dona un vehículo que reúna los requisitos con valor justo de mercado declarado de más de $500, puede deducir la cantidad que sea menor entre las siguientes: Las ganancias brutas procedentes de la venta del vehículo por la organización o El valor justo de mercado del vehículo en la fecha de la donación. How to file prior year tax returns Si el valor justo de mercado del vehículo era mayor a su costo u otra base, es posible que tenga que reducir el valor justo de mercado para obtener la cantidad deducible, según se describe bajo Donación de Bienes Cuyo Valor ha Aumentado , más adelante. How to file prior year tax returns Formulario 1098-C. How to file prior year tax returns   Tiene que adjuntar a su declaración de impuestos la Copia B del Formulario 1098-C, Contributions of Motor Vehicles, Boats, and Airplanes (Donaciones de vehículos motorizados, barcos y aviones), en inglés, u otra declaración escrita que contenga la misma información que el Formulario 1098-C, que usted recibió de la organización. How to file prior year tax returns El Formulario 1098-C (u otra declaración escrita) mostrará la ganancia bruta procedente de la venta del vehículo. How to file prior year tax returns   Si presenta la declaración por vía electrónica, tiene que: adjuntar la Copia B del Formulario 1098-C al Formulario 8453(SP) (o al Formulario 8453, en inglés) y enviar dichos formularios al IRS o adjuntar la Copia B del Formulario 1098-C como documento de tipo PDF si su programa de computadora lo permite. How to file prior year tax returns   Si usted no adjunta el Formulario 1098-C (u otra declaración escrita), no puede deducir su donación. How to file prior year tax returns   Tiene que obtener el Formulario 1098-C (u otra declaración escrita) dentro de los 30 días a partir de la venta del vehículo. How to file prior year tax returns Si le corresponde la Excepción 1 ó 2 (descritas más adelante), tiene que obtener el Formulario 1098-C (u otra declaración escrita) dentro de los 30 días de la donación. How to file prior year tax returns Se acerca el plazo para la presentación de la declaración y aún no tiene el Formulario 1098-C. How to file prior year tax returns   Si se acerca el plazo para la presentación de la declaración y aún no ha recibido el Formulario 1098-C, usted tiene dos opciones: Solicitar una prórroga automática de 6 meses para presentar la declaración. How to file prior year tax returns Puede obtener esta prórroga mediante la presentación del Formulario 4868(SP), Solicitud de Prórroga Automática para Presentar la Declaración de Impuestos sobre el Ingreso Personal de los Estados Unidos (o el Formulario 4868, Application for Automatic Extension of Time To File U. How to file prior year tax returns S. How to file prior year tax returns Individual Income Tax Return, en inglés). How to file prior year tax returns Para más información, vea Prórroga Automática , en el capítulo 1. How to file prior year tax returns Presentar la declaración de impuestos dentro del plazo sin reclamar la deducción por el vehículo que reúne los requisitos. How to file prior year tax returns Después de haber recibido el Formulario 1098-C, puede presentar una declaración enmendada, es decir, el Formulario 1040X, Amended U. How to file prior year tax returns S. How to file prior year tax returns Individual Income Tax Return (Declaración enmendada de impuestos sobre el ingreso personal de los Estados Unidos), en inglés, para reclamar la deducción. How to file prior year tax returns Adjunte la Copia B del Formulario 1098-C (u otra declaración escrita) a la declaración enmendada. How to file prior year tax returns Para obtener más información sobre las declaraciones enmendadas, vea Declaraciones Enmendadas y Reclamaciones de Reembolso , en el capítulo 1. How to file prior year tax returns Excepciones. How to file prior year tax returns   Existen dos excepciones a las reglas relativas a las deducciones de más de $500 que se acaban de explicar. How to file prior year tax returns Excepción 1: vehículo usado o mejorado por la organización. How to file prior year tax returns   Si la organización calificada hace uso significativo del vehículo, o le hace mejoras materiales al mismo antes de traspasarlo, normalmente puede deducir el valor justo de mercado del vehículo al momento de la donación. How to file prior year tax returns No obstante, si el valor justo de mercado del vehículo era mayor a su costo u otra base, es posible que tenga que reducir el valor justo de mercado para obtener la cantidad deducible, según se describe en Donación de Bienes Cuyo Valor ha Aumentado , más adelante. How to file prior year tax returns El Formulario 1098-C (u otra declaración escrita) indicará si corresponde esta excepción. How to file prior year tax returns Excepción 2: vehículo donado o vendido a una persona necesitada. How to file prior year tax returns   Si la organización calificada regala el vehículo o lo vende a un precio mucho menor que el valor justo de mercado a una persona necesitada para promover los fines caritativos de la organización, generalmente puede deducir el valor justo de mercado del vehículo al momento de la donación. How to file prior year tax returns No obstante, si el valor justo de mercado del vehículo era mayor a su costo u otra base, es posible que tenga que reducir el valor justo de mercado para obtener la cantidad deducible, según se describe bajo Donación de Bienes Cuyo Valor ha Aumentado , más adelante. How to file prior year tax returns El Formulario 1098-C (u otra declaración escrita) indicará si corresponde esta excepción. How to file prior year tax returns   Esta excepción no corresponde si la organización vende el vehículo en una subasta. How to file prior year tax returns En tal caso, no puede deducir el valor justo de mercado del vehículo. How to file prior year tax returns Ejemplo. How to file prior year tax returns Anita dona un automóvil usado a una organización calificada. How to file prior year tax returns Ella lo compró hace 3 años por $9,000. How to file prior year tax returns Una guía de automóviles usados muestra el valor justo de mercado de $6,000 para ese tipo de automóvil. How to file prior year tax returns No obstante, Anita recibe un Formulario 1098-C de la organización que indica que el automóvil fue vendido por $2,900. How to file prior year tax returns Ni la Excepción 1 ni la Excepción 2 corresponde. How to file prior year tax returns Si Anita detalla sus deducciones, puede deducir $2,900 por su donación. How to file prior year tax returns Tiene que adjuntar el Formulario 1098-C y el Formulario 8283 a su declaración de impuestos. How to file prior year tax returns Deducción de $500 o menos. How to file prior year tax returns   Si la organización calificada vende el vehículo por $500 o menos y las Excepciones 1 y 2 no corresponden, puede deducir la cantidad que sea menor de las siguientes: $500 o El valor justo de mercado del vehículo en la fecha de la donación. How to file prior year tax returns No obstante, si el valor justo de mercado del vehículo era mayor a su costo u otra base, es posible que tenga que reducir el valor justo de mercado para obtener la cantidad deducible, según se describe bajo Donación de Bienes Cuyo Valor ha Aumentado , más adelante. How to file prior year tax returns   Si el valor justo de mercado del vehículo es al menos $250 pero no más de $500, tiene que tener una declaración escrita de la organización calificada que acuse recibo de su donación. How to file prior year tax returns La declaración escrita tiene que contener la información y reunir los requisitos para un acuse de recibo bajo Deducciones de un Mínimo de $250 pero de un Máximo de $500 bajo Documentación que se Debe Mantener , más adelante. How to file prior year tax returns Participación parcial en los bienes. How to file prior year tax returns   Por lo general, no puede deducir una donación caritativa de una cantidad menor que la cantidad total de su participación en los bienes. How to file prior year tax returns Derecho al uso de los bienes. How to file prior year tax returns   Una donación del derecho de usar bienes es una donación de una cantidad menor que el total de su participación en aquellos bienes y no es deducible. How to file prior year tax returns Para excepciones y más información, vea Partial Interest in Property Not in Trust (Participación parcial en bienes no colocados en fideicomiso) en la Publicación 561, en inglés. How to file prior year tax returns Intereses futuros en bienes muebles tangibles. How to file prior year tax returns   No puede deducir el valor de una donación caritativa que hizo en forma de intereses futuros en bienes muebles tangibles, hasta después de que todos los intereses intermedios y derechos a la posesión de hecho de la propiedad hayan caducado o hayan sido entregados a alguien que no sea usted, un pariente o una organización relacionada. How to file prior year tax returns Bienes muebles tangibles. How to file prior year tax returns   Éstos son bienes de cualquier tipo, que no sean terrenos o edificios, que se puedan ver o tocar. How to file prior year tax returns Incluyen muebles, libros, joyas, pinturas y automóviles. How to file prior year tax returns Intereses futuros. How to file prior year tax returns   Éstos corresponden a intereses que deban comenzar en un futuro, independientemente de si son designados como intereses futuros bajo ley estatal. How to file prior year tax returns Determinación del Valor Justo de Mercado Esta sección trata de las pautas generales para determinar el valor justo de mercado de varios tipos de bienes donados. How to file prior year tax returns La Publicación 561, en inglés, contiene una explicación más completa. How to file prior year tax returns El valor justo de mercado es el precio que tiene el bien en el momento que deja de ser propiedad del vendedor y se vuelve propiedad del comprador, sin que ninguno esté obligado a comprar o vender y teniendo ambos conocimiento razonable de todos los hechos pertinentes. How to file prior year tax returns Ropa usada y artículos domésticos usados. How to file prior year tax returns   Generalmente, el valor justo de mercado de ropa y artículos domésticos usados es mucho menor que el precio al que usted los compró cuando estaban nuevos. How to file prior year tax returns   Para ropa usada, debe reclamar como valor el precio que compradores de artículos usados de hecho pagan en tiendas de ropa usada, tales como tiendas de mercancía de segunda mano o tiendas de consignación. How to file prior year tax returns Vea Household Goods (Artículos domésticos) en la Publicación 561, en inglés, para información sobre la valorización de artículos domésticos, tales como muebles, enseres eléctricos y ropa de cama. How to file prior year tax returns Ejemplo. How to file prior year tax returns Diana Naranjo donó un abrigo a una tienda de mercancía de segunda mano administrada por su iglesia. How to file prior year tax returns Ella pagó $300 por el abrigo hace tres años. How to file prior year tax returns Abrigos parecidos se venden en la tienda por $50. How to file prior year tax returns El valor justo de mercado del abrigo es $50. How to file prior year tax returns La donación de Diana se limita a $50. How to file prior year tax returns Automóviles, barcos y aviones. How to file prior year tax returns   Si dona un automóvil, barco o avión a una organización caritativa, tiene que determinar su valor justo de mercado. How to file prior year tax returns Ciertas empresas y organizaciones comerciales publican guías para determinar el precio de automóviles usados, conocidos como “ blue books ” (libros azules), que contienen precios de venta completos de concesionarios o precios promedio de concesionarios para modelos de años recientes. How to file prior year tax returns Las guías pueden ser publicadas mensualmente o por temporadas y para diferentes regiones del país. How to file prior year tax returns Estas guías también proveen cómputos aproximados para hacer ajustes correspondientes a equipo poco común, millas recorridas fuera de lo normal y estado físico. How to file prior year tax returns Los precios no son “oficiales” y estas publicaciones no se consideran una valorización de ningún bien donado en específico. How to file prior year tax returns Pero sí dan una idea para hacer una valorización y sugerir precios relativos que se puedan comparar con ventas y ofertas actuales en su área. How to file prior year tax returns   También hay información disponible por Internet acerca del valor de automóviles usados. How to file prior year tax returns Ejemplo. How to file prior year tax returns Usted hace una donación de un automóvil usado, que está en mal estado, a una escuela secundaria local, para el uso de estudiantes que toman cursos de reparación de vehículos. How to file prior year tax returns Una guía de automóviles usados muestra que el valor de venta al por menor del concesionario para este tipo de automóvil en mal estado es de $1,600. How to file prior year tax returns Sin embargo, la guía muestra que el precio de venta de un vendedor privado de dicho automóvil es sólo de $750. How to file prior year tax returns Se considera que el valor justo de mercado del automóvil es $750. How to file prior year tax returns Cantidades grandes. How to file prior year tax returns   Si dona una gran cantidad del mismo artículo, el valor justo de mercado es el precio al que se venden cantidades comparables de dicho artículo. How to file prior year tax returns Donación de Bienes Cuyo Valor ha Disminuido Si dona bienes con un valor justo de mercado menor que su base en los mismos, su deducción se limita al valor justo de mercado de dichos bienes. How to file prior year tax returns No puede reclamar una deducción por la diferencia entre la base de los bienes y el valor justo de mercado de los mismos. How to file prior year tax returns Donación de Bienes Cuyo Valor ha Aumentado Si dona bienes con un valor justo de mercado superior a su base en los mismos, es posible que tenga que reducir el valor justo de mercado por la misma cantidad que aumentó el valor cuando se hizo la revaloración cuando calcule su deducción. How to file prior year tax returns Su base en los bienes suele ser la cantidad que pagó por los mismos. How to file prior year tax returns Vea el capítulo 13 si necesita más información sobre la base. How to file prior year tax returns Se aplican distintas reglas al calcular su deducción, según si los bienes son: Bienes de ingreso ordinario o Bienes de ganancias de capital. How to file prior year tax returns Bienes de ingreso ordinario. How to file prior year tax returns   Los bienes son bienes de ingreso ordinario si en la fecha en que se donaron, su venta al valor justo de mercado le hubiera resultado en un ingreso ordinario o en ganancias de capital a corto plazo para usted. How to file prior year tax returns Algunos ejemplos de bienes de ingreso ordinario son inventario, obras de arte creadas por el donante, manuscritos preparados por el donante y bienes de capital (definidos en el capítulo 14) que se tienen por un año o menos. How to file prior year tax returns Cantidad de la deducción. How to file prior year tax returns   La cantidad que puede deducir por una donación de bienes de ingreso ordinario es el valor justo de mercado del bien, menos la cantidad que, al venderlo por su valor justo de mercado, hubiera resultado en ingreso ordinario o ganancias de capital a corto plazo para usted. How to file prior year tax returns Por lo general, esta regla hace que la deducción se limite a su base en los bienes. How to file prior year tax returns Ejemplo. How to file prior year tax returns Usted dona a su iglesia acciones que tuvo por 5 meses. How to file prior year tax returns El valor justo de mercado de las acciones el día en que usted las dona es $1,000, pero usted pagó por ellos sólo $800 (su base). How to file prior year tax returns Debido a que los $200 de revalorización serían ganancias de capital a corto plazo si usted vendiera las acciones, su deducción se limita a $800 (valor justo de mercado menos la revalorización). How to file prior year tax returns Bienes de ganancias de capital. How to file prior year tax returns   Los bienes son bienes de ganancias de capital si en la fecha en que se donaron, su venta al valor justo de mercado hubiera resultado en ganancias de capital a largo plazo para usted. How to file prior year tax returns Éstos incluyen bienes de capital que usted ha conservado por más de 1 año, además de ciertos bienes raíces y bienes depreciables que usó en su negocio u ocupación y, normalmente, conservó por más de 1 año. How to file prior year tax returns Cantidad de la deducción —regla general. How to file prior year tax returns   Al calcular su deducción por una donación de bienes de ganancias de capital, normalmente puede usar el valor justo de mercado de dichos bienes. How to file prior year tax returns Excepciones. How to file prior year tax returns   En ciertas situaciones, tiene que reducir el valor justo de mercado por la cantidad que le hubiera resultado en ganancias de capital a largo plazo, si hubiera vendido los bienes por su valor justo de mercado. How to file prior year tax returns Generalmente, esto significa reducir el valor justo de mercado a que sea igual al costo de los bienes u otra base. How to file prior year tax returns Ventas a precios rebajados. How to file prior year tax returns   Una venta de bienes a precios rebajados es una venta o intercambio por menos que el valor justo de mercado de los bienes. How to file prior year tax returns Una venta a precios rebajados hecha a una organización calificada es, en parte, una donación caritativa y en parte una venta o intercambio. How to file prior year tax returns Una venta a precios rebajados podría dar como resultado una ganancia tributable. How to file prior year tax returns Información adicional. How to file prior year tax returns   Para más información sobre la donación de bienes revalorizados, vea Giving Property That Has Increased in Value (Donación de bienes cuyo valor ha aumentado) en la Publicación 526, en inglés. How to file prior year tax returns Cuándo Puede Deducir sus Donaciones Puede deducir sus donaciones únicamente en el año en que de hecho dona el dinero en efectivo u otros bienes (o en un año posterior si se trasladan a dicho año, como se explica más adelante en Cantidades Trasladadas al Año Siguiente ). How to file prior year tax returns Esto corresponde independientemente de si utiliza el método contable a base de efectivo o a base de lo devengado. How to file prior year tax returns Fecha de la donación. How to file prior year tax returns   Normalmente, la donación se considera hecha en la fecha de entrega incondicional de la misma. How to file prior year tax returns Cheques. How to file prior year tax returns   Un cheque enviado por usted a una organización caritativa se considera entregado en la fecha en que lo envía. How to file prior year tax returns Mensaje de texto. How to file prior year tax returns    Donaciones hechas por medio de un mensaje de texto se pueden deducir en el año en que envía el mensaje de texto si la donación se le cobra a su cuenta de teléfono o celular. How to file prior year tax returns Tarjeta de crédito. How to file prior year tax returns    Las donaciones cargadas a su tarjeta de crédito son deducibles en el año en que hace el cargo a su tarjeta de crédito. How to file prior year tax returns Pago telefónico. How to file prior year tax returns    Si hace su pago por teléfono, se considera que la fecha en que la institución financiera paga esa cantidad es la fecha en que se recibe la donación. How to file prior year tax returns Título de acciones. How to file prior year tax returns   Se considera que usted ha realizado su donación de un título de acciones, debidamente endosado, a una organización caritativa o al agente de ella, en la misma fecha de envío, o de entrega de otra manera, a la organización caritativa. How to file prior year tax returns No obstante, si usted le da un título de acciones a su representante personal o a la sociedad anónima emisora del título para que sea traspasado al nombre de la organización caritativa, su donación no se recibe hasta la fecha en que las acciones sean traspasadas en los libros de la sociedad anónima. How to file prior year tax returns Pagaré. How to file prior year tax returns   Si emite y entrega un pagaré a una organización caritativa como donación, no se considera una donación hasta que usted haga los pagos sobre el mismo. How to file prior year tax returns Opción. How to file prior year tax returns    Si le otorga a una organización caritativa una opción para la compra de bienes raíces a precio de oferta, no se considera donación hasta que dicha organización ejecute la opción. How to file prior year tax returns Fondos de un préstamo. How to file prior year tax returns   Si hace una donación con fondos obtenidos de un préstamo, puede deducir la donación en el año en que envíe los fondos a la organización caritativa, independientemente de cuándo reintegre el préstamo. How to file prior year tax returns Límites sobre Deducciones La cantidad de su deducción por donaciones caritativas no puede exceder del 50% de su ingreso bruto ajustado (AGI, por sus siglas en inglés). How to file prior year tax returns Su deducción puede ser limitada aun mas al 30% o 20% de su AGI, según el tipo de bienes que done y el tipo de organización a la cual se los done. How to file prior year tax returns Si el total de sus donaciones del año entero son iguales al 20% o menos de su AGI, estos límites no le corresponden a usted. How to file prior year tax returns Los límites se explican en detalle bajo Limits on Deductions (Límites sobre deducciones), en la Publicación 526, en inglés. How to file prior year tax returns Un límite superior aplica a determinadas donaciones calificadas destinadas a proyectos de conservación. How to file prior year tax returns Vea la Publicación 526, disponible en inglés, para más detalles. How to file prior year tax returns Cantidades Trasladadas al Año Siguiente Puede trasladar al año siguiente las donaciones que no pudo deducir en el año en curso debido a que sobrepasan los límites de su ingreso bruto ajustado. How to file prior year tax returns Puede deducir dicho exceso en cada uno de los 5 años siguientes hasta que haya deducido la cantidad entera, pero no más allá de esa fecha. How to file prior year tax returns Para más información, vea Carryovers (Cantidades trasladadas al año siguiente) en la Publicación 526, en inglés. How to file prior year tax returns Documentación que se Debe Mantener Tiene que conservar documentación para comprobar la cantidad de cada donación que usted hizo durante el año. How to file prior year tax returns El tipo de documentos que tiene que conservar depende de la cantidad de las donaciones y de si son: Donaciones en efectivo, Donaciones que no sean en efectivo o Gastos de bolsillo en los que se ha incurrido al donar servicios. How to file prior year tax returns Nota: Por lo general, una organización tiene que darle una declaración escrita si recibe de usted un pago superior a $75 que es en parte una donación y en parte a cambio de bienes y servicios. How to file prior year tax returns (Vea la sección Donaciones de las Cuales Usted se Beneficia bajo Donaciones que Puede Deducir , anteriormente). How to file prior year tax returns Conserve la declaración escrita con su documentación. How to file prior year tax returns Es posible que ésta cumpla todos o parte de los requisitos de documentación, que se explican más adelante. How to file prior year tax returns Donaciones en Efectivo Las donaciones en efectivo incluyen aquéllas que se pagan con dinero en efectivo, por cheque, transferencia de fondos electrónica, tarjeta de crédito, tarjeta de débito, o deducción de nómina. How to file prior year tax returns No puede deducir una donación hecha en efectivo, cualquiera que sea la cantidad, a no ser que guarde uno de los siguientes documentos: Documentación bancaria que muestre el nombre de la organización caritativa calificada, la fecha de la donación y la cantidad de la donación. How to file prior year tax returns La documentación bancaria puede incluir: Un cheque cancelado, Un estado de cuentas bancario o de una cooperativa de crédito o Un estado de cuentas de tarjeta de crédito. How to file prior year tax returns Un recibo (o una carta u otra comunicación escrita) de la organización calificada en el cual aparezcan el nombre de dicha organización, la fecha de la donación y la cantidad de la donación. How to file prior year tax returns Los registros de nómina descritos a continuación. How to file prior year tax returns Deducciones de nómina. How to file prior year tax returns   Si usted hace donaciones por deducción de nómina, tiene que guardar: Un talón de cheque, Formulario W-2 u otro documento proporcionado por su empleador en el cual se indican la fecha y cantidad de la donación y Una tarjeta de compromiso u otro documento preparado por o para la organización calificada en el cual se indica el nombre de dicha organización. How to file prior year tax returns Si su empleador retuvo $250 o más de un solo cheque de pago, vea Donaciones de $250 o Más , a continuación. How to file prior year tax returns Donaciones de $250 o Más Puede reclamar una deducción por una donación de $250 o más sólo si tiene un acuse de recibo de su donación emitido por la organización calificada o si tiene cierta documentación correspondiente a las deducciones de nómina. How to file prior year tax returns Si hizo más de una sola donación en la cantidad de $250 o más, tiene que tener un acuse de recibo separado para cada una o un solo acuse de recibo que muestre cada donación, la fecha de cada donación y el total de sus donaciones. How to file prior year tax returns Cantidad de la donación. How to file prior year tax returns   Al calcular si su donación es de $250 o más, no combine donaciones separadas. How to file prior year tax returns Por ejemplo, si donaba a su iglesia $25 por semana, los pagos semanales no tienen que sumarse. How to file prior year tax returns Cada pago se considera una donación separada. How to file prior year tax returns   Si se hacen donaciones por deducción de nómina, la deducción de cada cheque de pago se considera una donación separada. How to file prior year tax returns   Si hizo un pago que fuera en parte a cambio de bienes y servicios, como se describe anteriormente bajo Donaciones de las Cuales Usted se Beneficia , su donación es la cantidad del pago que sea mayor al valor de los bienes y servicios. How to file prior year tax returns Acuse de recibo. How to file prior year tax returns   El acuse de recibo tiene que reunir los siguientes requisitos: Tiene que ser por escrito. How to file prior year tax returns Tiene que incluir: La cantidad de dinero en efectivo que donó, Si la organización calificada le dio a usted algún bien o servicio como resultado de su donación (que no sea un artículo simbólico o beneficios de afiliación), Una descripción y cómputo aproximado de buena fe del valor de todos los bienes o servicios descritos en (b) (que no sean beneficios religiosos intangibles) y Una declaración escrita explicando que el único beneficio que usted recibió fue un beneficio religioso intangible, si ése fue el caso. How to file prior year tax returns En el acuse de recibo no se necesita describir ni estimar el valor del beneficio religioso intangible. How to file prior year tax returns Un beneficio religioso intangible es un beneficio que no se suele vender en transacciones comerciales fuera del contexto de donación (regalo). How to file prior year tax returns Un ejemplo, es la entrada a una ceremonia religiosa. How to file prior year tax returns Tiene que obtenerlo a más tardar en la fecha más temprana entre las siguientes: La fecha en que usted presenta su declaración de impuestos para el año en que haya hecho la donación o La fecha de vencimiento, incluyendo prórrogas, para presentar la declaración de impuestos. How to file prior year tax returns   Si la fecha de la donación no se indica en el acuse de recibo, tiene que tener además documentación bancaria o un recibo, como se describe anteriormente, en el que sí se indica la fecha de la donación. How to file prior year tax returns Si el acuse de recibo indica la fecha de la donación y reúne los demás requisitos descritos anteriormente, usted no necesita otra documentación. How to file prior year tax returns Deducciones de nómina. How to file prior year tax returns   Si hace una donación por medio de deducción de nómina y su empleador retuvo $250 o más de un solo cheque de pago, usted tiene que guardar: Un talón de cheque, Formulario W-2 u otro documento proporcionado por su empleador en el cual se indica la cantidad retenida como donación y Una tarjeta de compromiso u otro documento preparado por o para la organización calificada en el cual se indica el nombre de dicha organización afirmando que dicha organización no provee bienes o servicios a cambio de donaciones hechas por deducción de nómina. How to file prior year tax returns Puede guardar una sola tarjeta de compromiso para toda donación hecha por deducción de nómina, cualquiera que sea la cantidad, siempre y cuando contenga toda la información requerida. How to file prior year tax returns   Si el talón de cheque, Formulario W-2, tarjeta de compromiso u otro documento no muestra la fecha de la donación, usted tiene que tener otro documento adicional que muestre dicha fecha. How to file prior year tax returns Si el talón de cheque, Formulario W-2, tarjeta de compromiso u otro documento sí muestra la fecha de la donación, no necesita otra documentación a excepción de la que acaba de describirse anteriormente en los puntos (1) y (2). How to file prior year tax returns Donaciones que no Sean en Efectivo En el caso de una donación que no sea en efectivo, la documentación que tiene que guardar depende de si su deducción por la donación es: Menos de $250, Por lo menos $250 pero no más de $500, Más de $500 pero no más de $5,000 o Más de $5,000. How to file prior year tax returns Cantidad de la deducción. How to file prior year tax returns   Al calcular si su deducción es de $500 o más, sume las deducciones declaradas por todo artículo de propiedad parecida donada a alguna organización caritativa durante el año. How to file prior year tax returns   Si recibió bienes o servicios a cambio, como se describe anteriormente en Donaciones de las Cuales Usted se Beneficia , reduzca su donación por el valor de aquellos bienes o servicios. How to file prior year tax returns Si calcula su deducción disminuyendo el valor justo de mercado de los bienes donados por la cantidad que dicho valor aumentó desde su compra del artículo, como se describe anteriormente en Donación de Bienes Cuyo Valor ha Aumentado , su donación corresponde a la cantidad disminuida. How to file prior year tax returns Donaciones Menores de $250 Si hace alguna donación que no sea en efectivo, tendrá que obtener y guardar un recibo emitido por la organización caritativa en el cual se indican: El nombre de la organización caritativa, La fecha y el sitio de la donación caritativa y Una descripción razonablemente detallada de los bienes. How to file prior year tax returns Una carta u otra comunicación escrita de la organización caritativa que acuse recibo de la donación e incluya la información en los puntos (1), (2) y (3) servirá de recibo. How to file prior year tax returns No está obligado a tener un recibo cuando sea poco factible obtener uno (por ejemplo, si deja bienes en un punto de recogida no atendido de una organización caritativa). How to file prior year tax returns Documentación adicional. How to file prior year tax returns   También tiene que mantener documentación escrita confiable por cada artículo de propiedad donada. How to file prior year tax returns La documentación escrita tiene que incluir la siguiente información: El nombre y dirección de la organización a la cual hizo la donación. How to file prior year tax returns La fecha y sitio de la donación. How to file prior year tax returns Una descripción razonablemente detallada de los bienes dadas las circunstancias. How to file prior year tax returns Para valores bursátiles, guarde el nombre del emisor, el tipo de los valores y si se comercializan regularmente en una bolsa de valores o mercado secundario. How to file prior year tax returns El valor justo de mercado de los bienes en la
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Abusive Tax Schemes - Criminal Investigation (CI)

Overview - Abusive Tax Schemes
Since the mid-1990s, the IRS has witnessed a proliferation of abusive tax schemes, particularly those with offshore components. 

What are some of the Most Common Abusive Tax Schemes?
The most common abusive tax schemes involve numerous domestic and foreign trusts, partnerships, or nominees.

How Does the Taxpayer Access the Funds in Offshore Accounts? - Abusive Tax Schemes
There are two methods commonly used to get funds back to the taxpayers. They are through credit/debit cards and fraudulent loans. 

In Partnership - IRS Criminal and Civil Enforcement and Department of Justice - Abusive Tax Schemes
Parallel civil and criminal investigations are an effective and aggressive approach that halts these schemes quickly and permanently.

Civil and Criminal Penalties - Abusive Tax Schemes
Investors of abusive tax schemes that improperly evade tax are still liable for taxes, interest, and civil penalties.

Statistical Data - Abusive Tax Schemes
Enforcement statistics on investigations initiated, prosecutions recommended, indictments, sentenced, and months to serve in prison.

Examples of Abusive Tax Scheme
Examples have been written from public record documents filed in the district courts where the case was prosecuted.

 


Criminal Enforcement Home Page

How to Report Suspected Tax Fraud Activities

Page Last Reviewed or Updated: 30-Oct-2013

The How To File Prior Year Tax Returns

How to file prior year tax returns Publication 3920 - Main Contents Table of Contents Tax ForgivenessYears Eligible for Tax Forgiveness Amount of Tax Forgiven Refund of Taxes Paid How To Claim Tax Forgiveness Payments to SurvivorsSeptember 11th Victim Compensation Fund of 2001 Qualified Disaster Relief Payments Disability Payments Death Benefits Canceled Debt Payments to Survivors of Public Safety Officers Postponed Tax DeadlinesCovered area. How to file prior year tax returns Disaster Area Losses Estate Tax Reduction Structured Settlement Factoring Transactions Illustrated Worksheets B and C Additional Worksheets How To Get Tax Help Tax Forgiveness The IRS will forgive the federal income tax liabilities of decedents who died as a result of the Oklahoma City attack, September 11 attacks, and anthrax attacks. How to file prior year tax returns Income tax is forgiven for these decedents whether they were killed in an attack or in rescue or recovery operations. How to file prior year tax returns Any forgiven tax liability owed to the IRS will not have to be paid. How to file prior year tax returns Any forgiven tax liability that has already been paid will be refunded. How to file prior year tax returns (See Refund of Taxes Paid, later. How to file prior year tax returns ) To determine the amount of tax to be forgiven, read Years Eligible for Tax Forgiveness first. How to file prior year tax returns Then read Amount of Tax Forgiven. How to file prior year tax returns Decedents whose total forgiven tax liability for all eligible years is less than $10,000 are entitled to $10,000 minimum relief. How to file prior year tax returns Even decedents who were not required to file tax returns for the eligible tax years are entitled to $10,000 minimum relief. How to file prior year tax returns See Minimum Amount of Relief later under Amount of Tax Forgiven. How to file prior year tax returns Years Eligible for Tax Forgiveness The following paragraphs explain which years are eligible for tax forgiveness. How to file prior year tax returns Oklahoma City attack. How to file prior year tax returns   For those who died from this attack, income tax is forgiven for 1994 and all later years up to and including the year of death. How to file prior year tax returns Example 1. How to file prior year tax returns A man was killed in the bombing of the federal building in Oklahoma City on April 19, 1995. How to file prior year tax returns His income tax is forgiven for 1994 and 1995. How to file prior year tax returns Example 2. How to file prior year tax returns A woman was wounded while walking outside the federal building in Oklahoma City on April 19, 1995. How to file prior year tax returns She subsequently died of her wounds in 1996. How to file prior year tax returns Her income tax is forgiven for 1994, 1995, and 1996. How to file prior year tax returns September 11 attacks and anthrax attacks. How to file prior year tax returns   For those who die from these attacks, income tax is forgiven for 2000 and all later years up to and including the year of death. How to file prior year tax returns Example 1. How to file prior year tax returns A Pentagon employee died in the September 11 attack. How to file prior year tax returns Her income tax is forgiven for 2000 and 2001. How to file prior year tax returns Example 2. How to file prior year tax returns A visitor to the World Trade Center died in 2002 of wounds he sustained in the September 11 attack. How to file prior year tax returns His income tax liability is forgiven for 2000, 2001, and 2002. How to file prior year tax returns Amount of Tax Forgiven The IRS will forgive the decedent's income tax liability for all years eligible for tax forgiveness. How to file prior year tax returns On a joint return, only the decedent's part of the joint income tax liability is eligible for forgiveness. How to file prior year tax returns To figure the tax to be forgiven, use the following worksheets. How to file prior year tax returns Use Worksheet A for any eligible year the decedent filed a return as single, married filing separately, head of household, or qualifying widow(er). How to file prior year tax returns Use Worksheet B for any eligible year the decedent filed a joint return. How to file prior year tax returns See the illustrated Worksheet B near the end of this publication. How to file prior year tax returns Do not complete Worksheet A or B if the decedent was not required to file tax returns for the eligible tax years. How to file prior year tax returns Instead, complete Worksheet C and file a return for the decedent's last tax year. How to file prior year tax returns See Minimum Amount of Relief, later. How to file prior year tax returns If you need assistance, call the IRS at 1–866–562–5227 Monday through Friday during the following times. How to file prior year tax returns In English–7 a. How to file prior year tax returns m. How to file prior year tax returns to 10 p. How to file prior year tax returns m. How to file prior year tax returns local time. How to file prior year tax returns In Spanish–8 a. How to file prior year tax returns m. How to file prior year tax returns to 9:30 p. How to file prior year tax returns m. How to file prior year tax returns local time. How to file prior year tax returns Both spouses died. How to file prior year tax returns   If both spouses died as a result of a terrorist attack and they filed a joint return for an eligible tax year, fill out Worksheet B for each spouse for that year. How to file prior year tax returns Do this to determine if each spouse qualifies for the minimum relief of $10,000 (discussed later under Minimum Amount of Relief). How to file prior year tax returns If you are certain that neither spouse's total forgiven tax liability for all eligible years is less than $10,000, skip Worksheet B. How to file prior year tax returns However, attach a computation of the forgiven tax liability to the final income tax return or amended tax return for each eligible year. How to file prior year tax returns The forgiven tax liability is the total tax shown on the joint return minus the taxes listed in the instructions for line 4 of Worksheet B. How to file prior year tax returns Residents of community property states. How to file prior year tax returns   If the decedent was domiciled in a community property state and the spouse reported half the community income on a separate return, the surviving spouse can get a refund of taxes paid on his or her share of the decedent's income for the eligible years. How to file prior year tax returns Also, all of the decedent's income taxes paid for the eligible years will be refunded to either the executor or administrator of the estate, or to the surviving spouse if there is no legal representative. How to file prior year tax returns Worksheet B. How to file prior year tax returns Figuring the Tax To Be Forgiven (For Decedents Who Filed a Joint Return)       (A) First Eligible Year (1994 or 2000) (B) Second Eligible Year (1995 or 2001) (C) Third Eligible Year (1996 or 2002) 1 Enter the years eligible for forgiveness. How to file prior year tax returns 1       2 Enter the decedent's taxable income. How to file prior year tax returns Figure taxable income as if a separate return had been filed. How to file prior year tax returns See the instructions. How to file prior year tax returns 2       3 Enter the decedent's total tax. How to file prior year tax returns See the instructions. How to file prior year tax returns 3       4 Enter the total, if any, of the decedent's taxes not eligible for forgiveness. How to file prior year tax returns See the instructions. How to file prior year tax returns 4       5 Subtract line 4 from line 3. How to file prior year tax returns 5       6 Enter the surviving spouse's taxable income. How to file prior year tax returns Figure taxable income as if a separate return had been filed. How to file prior year tax returns See the instructions. How to file prior year tax returns 6       7 Enter the surviving spouse's total tax. How to file prior year tax returns See the instructions. How to file prior year tax returns 7       8 Enter the total, if any, of the surviving spouse's taxes listed in the instructions for line 4. How to file prior year tax returns 8       9 Subtract line 8 from line 7. How to file prior year tax returns 9       10 Add lines 5 and 9. How to file prior year tax returns 10       11 Enter the total tax from the joint return. How to file prior year tax returns See Table 1 on page 5 for the line number for years before 2002. How to file prior year tax returns 11       12 Add lines 4 and 8. How to file prior year tax returns 12       13 Subtract line 12 from line 11. How to file prior year tax returns 13       14 Divide line 5 by line 10. How to file prior year tax returns Enter the result as a decimal. How to file prior year tax returns 14       15 Tax to be forgiven. How to file prior year tax returns Multiply line 13 by line 14 and enter the result. How to file prior year tax returns 15       Note. How to file prior year tax returns If the total of columns (A), (B), and (C) of line 15 (including any amounts shown on line 5 of Worksheet A) is less than $10,000, also complete Worksheet C. How to file prior year tax returns Attach the computation of the tax to be forgiven or a copy of this worksheet to the decedent's final income tax return or amended tax return (Form 1040X) for each year listed on line 1. How to file prior year tax returns If filing Form 1040X for an eligible year, enter the amount from line 15 above on Form 1040X in column B of line 10 as a decrease in tax. How to file prior year tax returns The IRS will determine the amount to be refunded. How to file prior year tax returns Worksheet B. How to file prior year tax returns Figuring the Tax To Be Forgiven (For Decedents Who Filed a Joint Return)       (A) First Eligible Year (1994 or 2000) (B) Second Eligible Year (1995 or 2001) (C) Third Eligible Year (1996 or 2002) 1 Enter the years eligible for forgiveness. How to file prior year tax returns 1       2 Enter the decedent's taxable income. How to file prior year tax returns Figure taxable income as if a separate return had been filed. How to file prior year tax returns See the instructions. How to file prior year tax returns 2       3 Enter the decedent's total tax. How to file prior year tax returns See the instructions. How to file prior year tax returns 3       4 Enter the total, if any, of the decedent's taxes not eligible for forgiveness. How to file prior year tax returns See the instructions. How to file prior year tax returns 4       5 Subtract line 4 from line 3. How to file prior year tax returns 5       6 Enter the surviving spouse's taxable income. How to file prior year tax returns Figure taxable income as if a separate return had been filed. How to file prior year tax returns See the instructions. How to file prior year tax returns 6       7 Enter the surviving spouse's total tax. How to file prior year tax returns See the instructions. How to file prior year tax returns 7       8 Enter the total, if any, of the surviving spouse's taxes listed in the instructions for line 4. How to file prior year tax returns 8       9 Subtract line 8 from line 7. How to file prior year tax returns 9       10 Add lines 5 and 9. How to file prior year tax returns 10       11 Enter the total tax from the joint return. How to file prior year tax returns See Table 1 on page 5 for the line number for years before 2002. How to file prior year tax returns 11       12 Add lines 4 and 8. How to file prior year tax returns 12       13 Subtract line 12 from line 11. How to file prior year tax returns 13       14 Divide line 5 by line 10. How to file prior year tax returns Enter the result as a decimal. How to file prior year tax returns 14       15 Tax to be forgiven. How to file prior year tax returns Multiply line 13 by line 14 and enter the result. How to file prior year tax returns 15       Note. How to file prior year tax returns If the total of columns (A), (B), and (C) of line 15 (including any amounts shown on line 5 of Worksheet A) is less than $10,000, also complete Worksheet C. How to file prior year tax returns Attach the computation of the tax to be forgiven or a copy of this worksheet to the decedent's final income tax return or amended tax return (Form 1040X) for each year listed on line 1. How to file prior year tax returns If filing Form 1040X for an eligible year, enter the amount from line 15 above on Form 1040X in column B of line 10 as a decrease in tax. How to file prior year tax returns The IRS will determine the amount to be refunded. How to file prior year tax returns Instructions for Worksheet B Table 1. How to file prior year tax returns Total Tax Line on Decedent's Return Note: Use this table to find the total tax line on the decedent's income tax return. How to file prior year tax returns * Form 1994 1995 1996 2000 2001 1040 Line 53 Line 54 Line 51 Line 57 Line 58 1040A Line 27 Line 28 Line 28 Line 35 File Form 1040 1040EZ Line 9 Line 10 Line 10 Line 10 TeleFile Tax Record ** Line E Line J Line K 1040NR Line 51 Line 52 Line 49 Line 54 Line 54 1040NR–EZ N/A Line 17 Line 17 Line 18 File Form 1040NR * Line numbers for the 2002 forms were not available when this publication went to print. How to file prior year tax returns ** File Form 4506 to get a transcript of the decedent's account. How to file prior year tax returns Table 1. How to file prior year tax returns Total Tax Line on Decedent's Return Note: Use this table to find the total tax line on the decedent's income tax return. How to file prior year tax returns * Form 1994 1995 1996 2000 2001 1040 Line 53 Line 54 Line 51 Line 57 Line 58 1040A Line 27 Line 28 Line 28 Line 35 File Form 1040 1040EZ Line 9 Line 10 Line 10 Line 10 TeleFile Tax Record ** Line E Line J Line K 1040NR Line 51 Line 52 Line 49 Line 54 Line 54 1040NR–EZ N/A Line 17 Line 17 Line 18 File Form 1040NR * Line numbers for the 2002 forms were not available when this publication went to print. How to file prior year tax returns ** File Form 4506 to get a transcript of the decedent's account. How to file prior year tax returns Lines 2 and 6. How to file prior year tax returns   Allocate income and deductions in the same manner they would have been allocated if the spouses had filed separate returns. How to file prior year tax returns   Allocate wages and salaries to the spouse who performed the services and received the Form W-2. How to file prior year tax returns Business and investment income (including capital gains) are generally allocated to the spouse who owned the business or investment that produced the income. How to file prior year tax returns Income from a jointly owned business or investment should be allocated equally between the spouses unless there is evidence that shows a different allocation is appropriate. How to file prior year tax returns   Allocate business deductions to the owner of the business. How to file prior year tax returns Allocate personal deductions (such as itemized deductions for mortgage interest and taxes) equally between the spouses unless there is evidence that shows a different allocation is appropriate. How to file prior year tax returns Lines 3 and 7. How to file prior year tax returns   Figure the total tax as if a separate return had been filed. How to file prior year tax returns The total tax is the tax that would have been entered on the tax return line shown in Table 1 if a separate return had been filed. How to file prior year tax returns When figuring the tax using the Tax Table or Tax Rate Schedule, use the “Married filing separately” column in the Tax Table or Tax Rate Schedule Y-2. How to file prior year tax returns   When figuring the total tax, allocate credits and other taxes, if any, in the same manner as they would have been allocated if the spouses had filed separate returns. How to file prior year tax returns If a credit would not have been allowed on a separate return, allocate the credit shown on the joint return between the spouses. How to file prior year tax returns Examples of credits generally not allowed on a separate return are the child and dependent care credit, credit for the elderly, adoption credit, education credits, and earned income credit. How to file prior year tax returns Line 4. How to file prior year tax returns   Enter the total, if any, of the following taxes. How to file prior year tax returns Self-employment tax. How to file prior year tax returns Social security and Medicare tax on tip income not reported to employer. How to file prior year tax returns Tax on excess contributions to IRAs, Coverdell education savings accounts (formerly Ed IRAs), or Archer MSAs (formerly medical savings accounts). How to file prior year tax returns Tax on excess accumulation in qualified retirement plans. How to file prior year tax returns Household employment taxes. How to file prior year tax returns Uncollected social security and Medicare or RRTA tax on tips or group-term life insurance. How to file prior year tax returns Tax on golden parachute payments. How to file prior year tax returns Minimum Amount of Relief The minimum amount of relief is $10,000. How to file prior year tax returns If the decedent's total forgiven tax liability for all eligible years is less than $10,000, the difference between $10,000 and the total forgiven tax liability for those years will be treated as a tax payment for the decedent's last tax year. How to file prior year tax returns The IRS will refund the difference as explained under Refund of Taxes Paid. How to file prior year tax returns Use Worksheet C to figure the additional tax payment. How to file prior year tax returns But first complete Worksheet A or B, unless the decedent was not required to file tax returns for the eligible tax years. How to file prior year tax returns Example 1. How to file prior year tax returns An individual who died in the September 11 attacks had an income tax liability of $-0- for 2000 and $6,400 for 2001. How to file prior year tax returns The $6,400 is eligible for forgiveness. How to file prior year tax returns The IRS will forgive $6,400 and treat the difference between $10,000 and $6,400 ($3,600) as a tax payment for 2001. How to file prior year tax returns Example 2. How to file prior year tax returns A child who died in the September 11 attacks had no (-0-) income tax liability for 2000 or 2001. How to file prior year tax returns The IRS will treat $10,000 as a tax payment for 2001. How to file prior year tax returns Income received after date of death. How to file prior year tax returns   Generally, income of the decedent received after the date of death must be reported on Form 1041 if the estate has gross income for the tax year of $600 or more. How to file prior year tax returns Examples are the final paycheck or dividends on stock owned by the decedent. How to file prior year tax returns However, this income is exempt from income tax and is not included on Form 1041 if it is received: After the date of the decedent's death, and Before the end of the decedent's tax year (determined without regard to death). How to file prior year tax returns Nonqualifying income. How to file prior year tax returns   The following income is not exempt from tax. How to file prior year tax returns The tax on it is not eligible for forgiveness. How to file prior year tax returns Deferred compensation that would have been payable if the death had occurred because of an event other than these attacks. How to file prior year tax returns Amounts that would not have been payable but for an action taken after September 11, 2001. How to file prior year tax returns The following are examples of nonqualifying income. How to file prior year tax returns Amounts payable from a qualified retirement plan or IRA to the beneficiary or estate of the decedent. How to file prior year tax returns Amounts payable only as death or survivor's benefits from pre-existing arrangements that would have been paid if the death had occurred for another reason. How to file prior year tax returns Income received as a result of adjustments made by the decedent's employer to a plan or arrangement to accelerate the vesting of restricted property or the payment of nonqualified deferred compensation after the date of the attack. How to file prior year tax returns Interest on savings bonds cashed by the beneficiary of the decedent. How to file prior year tax returns If you are responsible for the estate of a decedent, see Publication 559. How to file prior year tax returns Publication 559 discusses how to complete and file federal income tax returns and explains your responsibility to pay any taxes due. How to file prior year tax returns Instructions for lines 2–9 of Worksheet C. How to file prior year tax returns   The tax that would have been payable on the exempt income (discussed earlier) must be considered when determining whether a decedent is entitled to the $10,000 minimum relief. How to file prior year tax returns To figure the tax that would have been payable, you can use lines 2 through 9 of Worksheet C. How to file prior year tax returns Or, if special requirements are met, you can use the alternative computation instead. How to file prior year tax returns See Alternative computation, later. How to file prior year tax returns   You have to use lines 2–9 (or the alternative computation) to figure the tax that would have been payable even if Form 1041 was not required to be filed. How to file prior year tax returns Use Form 1041 to figure what the taxable income would be without including the exempt income. How to file prior year tax returns Then enter that taxable income (even if a negative number) on line 2 of Worksheet C (or line 1 of Worksheet D, Alternative Computation of Tax on Exempt Income (Line 9 of Worksheet C)). How to file prior year tax returns Alternative computation. How to file prior year tax returns   Instead of using lines 2–8 of Worksheet C to figure the tax on exempt income (line 9 of Worksheet C), you may be able to use Worksheet D. How to file prior year tax returns You can use Worksheet D to figure the tax on the exempt income payable by the estate and its beneficiaries only if both of the following requirements are met. How to file prior year tax returns The estate claimed an income distribution deduction on line 18 (Form 1041). How to file prior year tax returns Each beneficiary submits the information necessary to refigure the income tax payable on the exempt income received from the decedent's estate. How to file prior year tax returns If requirement (2) is met but requirement (1) is not, you can still use Worksheet D if: Form 1041 was not required because exempt income was received, and The estate would have claimed an income distribution deduction if the exempt income were taxable. How to file prior year tax returns If you use this alternative computation, skip lines 2–8 of Worksheet C and enter the amount from line 8 of Worksheet D on line 9 of Worksheet C. How to file prior year tax returns Complete the rest of Worksheet C to determine the additional payment allowed. How to file prior year tax returns Worksheet C. How to file prior year tax returns Amount Treated as Tax Payment for Decedent's Last Tax Year Caution: The decedent is entitled to minimum relief of $10,000. How to file prior year tax returns Complete this worksheet only if the total tax forgiven for all eligible years is less than $10,000. How to file prior year tax returns 1 Minimum relief amount. How to file prior year tax returns Note: Before completing lines 2–9, see Instructions for lines 2–9 of Worksheet C. How to file prior year tax returns 1 $10,000 2 Enter the taxable income from line 22 (Form 1041) 2       3 Enter the distribution deduction from line 18 (Form 1041) . How to file prior year tax returns 3       4 Add lines 2 and 3. How to file prior year tax returns 4       5 Enter exempt income received after death minus expenses allocable to exempt income. How to file prior year tax returns (See Income received after date of death on page 5. How to file prior year tax returns ) 5       6 Add lines 4 and 5. How to file prior year tax returns 6       7 Figure the tax on line 6 using Schedule G (Form 1041). How to file prior year tax returns 7       8 Figure the tax on line 4 using Schedule G (Form 1041). How to file prior year tax returns 8       9 Tax on exempt income. How to file prior year tax returns Subtract line 8 from line 7. How to file prior year tax returns 9       10 Enter the total of columns (A)–(C) from line 5 of Worksheet A or line 15 of Worksheet B. How to file prior year tax returns If the decedent was not required to file tax returns for the eligible tax years, enter -0-. How to file prior year tax returns 10       11 Add lines 9 and 10. How to file prior year tax returns 11   12 Additional payment allowed. How to file prior year tax returns If line 11 is $10,000 or more, enter -0- and stop here. How to file prior year tax returns No additional amount is allowed as a tax payment. How to file prior year tax returns Otherwise, subtract line 11 from line 1 and enter the result. How to file prior year tax returns 12   Note. How to file prior year tax returns The amount on line 12 is allowed as a tax payment for the decedent's last tax year (usually 1995 or 2001). How to file prior year tax returns Attach the computation of the additional payment allowed or a copy of this worksheet to the original or amended income tax return for the decedent's last tax year. How to file prior year tax returns If filing Form 1040, include the amount from line 12 above on the “Other payments” line of the form. How to file prior year tax returns Write "Sec. How to file prior year tax returns 692(d)(2) Payment" and the amount to the right of the entry space. How to file prior year tax returns Also indicate whether a Form 1041 is being filed for the decedent's estate. How to file prior year tax returns If filing Form 1040X, include the amount from line 12 above on Form 1040X on line 15, columns (B) and (C). How to file prior year tax returns Write “Sec. How to file prior year tax returns 692(d)(2) Payment” on the dotted line to the left of the entry space. How to file prior year tax returns Worksheet C. How to file prior year tax returns Amount Treated as Tax Payment for Decedent's Last Tax Year Caution: The decedent is entitled to minimum relief of $10,000. How to file prior year tax returns Complete this worksheet only if the total tax forgiven for all eligible years is less than $10,000. How to file prior year tax returns 1 Minimum relief amount. How to file prior year tax returns Note: Before completing lines 2–9, see Instructions for lines 2–9 of Worksheet C. How to file prior year tax returns 1 $10,000 2 Enter the taxable income from line 22 (Form 1041) 2       3 Enter the distribution deduction from line 18 (Form 1041) . How to file prior year tax returns 3       4 Add lines 2 and 3. How to file prior year tax returns 4       5 Enter exempt income received after death minus expenses allocable to exempt income. How to file prior year tax returns (See Income received after date of death on page 5. How to file prior year tax returns ) 5       6 Add lines 4 and 5. How to file prior year tax returns 6       7 Figure the tax on line 6 using Schedule G (Form 1041). How to file prior year tax returns 7       8 Figure the tax on line 4 using Schedule G (Form 1041). How to file prior year tax returns 8       9 Tax on exempt income. How to file prior year tax returns Subtract line 8 from line 7. How to file prior year tax returns 9       10 Enter the total of columns (A)–(C) from line 5 of Worksheet A or line 15 of Worksheet B. How to file prior year tax returns If the decedent was not required to file tax returns for the eligible tax years, enter -0-. How to file prior year tax returns 10       11 Add lines 9 and 10. How to file prior year tax returns 11   12 Additional payment allowed. How to file prior year tax returns If line 11 is $10,000 or more, enter -0- and stop here. How to file prior year tax returns No additional amount is allowed as a tax payment. How to file prior year tax returns Otherwise, subtract line 11 from line 1 and enter the result. How to file prior year tax returns 12   Note. How to file prior year tax returns The amount on line 12 is allowed as a tax payment for the decedent's last tax year (usually 1995 or 2001). How to file prior year tax returns Attach the computation of the additional payment allowed or a copy of this worksheet to the original or amended income tax return for the decedent's last tax year. How to file prior year tax returns If filing Form 1040, include the amount from line 12 above on the “Other payments” line of the form. How to file prior year tax returns Write "Sec. How to file prior year tax returns 692(d)(2) Payment" and the amount to the right of the entry space. How to file prior year tax returns Also indicate whether a Form 1041 is being filed for the decedent's estate. How to file prior year tax returns If filing Form 1040X, include the amount from line 12 above on Form 1040X on line 15, columns (B) and (C). How to file prior year tax returns Write “Sec. How to file prior year tax returns 692(d)(2) Payment” on the dotted line to the left of the entry space. How to file prior year tax returns Worksheet D. How to file prior year tax returns Alternative Computation of Tax on Exempt Income (Line 9 of Worksheet C) 1 Enter the taxable income from line 22 (Form 1041) 1   2 Enter exempt income received after death minus expenses allocable to exempt income. How to file prior year tax returns (See Income received after date of death on page 5. How to file prior year tax returns ) 2   3 Add lines 1 and 2 3   4 Figure the tax on line 3 using Schedule G (Form 1041). How to file prior year tax returns 4   5 Figure the tax on line 1 using Schedule G (Form 1041). How to file prior year tax returns 5   6 Estate's tax on exempt income. How to file prior year tax returns Subtract line 5 from line 4 6   7 Beneficiaries' tax on exempt income. How to file prior year tax returns Figure the total tax that would have been payable by all beneficiaries. How to file prior year tax returns Do this by including in each beneficiary's gross income the exempt income received from the decedent's estate and refiguring the income tax. How to file prior year tax returns Add the amounts by which each beneficiary's income tax is increased. How to file prior year tax returns 7   8 Add lines 6 and 7. How to file prior year tax returns Enter this amount on line 9 of Worksheet C. How to file prior year tax returns 8   Worksheet D. How to file prior year tax returns Alternative Computation of Tax on Exempt Income (Line 9 of Worksheet C) 1 Enter the taxable income from line 22 (Form 1041) 1   2 Enter exempt income received after death minus expenses allocable to exempt income. How to file prior year tax returns (See Income received after date of death on page 5. How to file prior year tax returns ) 2   3 Add lines 1 and 2 3   4 Figure the tax on line 3 using Schedule G (Form 1041). How to file prior year tax returns 4   5 Figure the tax on line 1 using Schedule G (Form 1041). How to file prior year tax returns 5   6 Estate's tax on exempt income. How to file prior year tax returns Subtract line 5 from line 4 6   7 Beneficiaries' tax on exempt income. How to file prior year tax returns Figure the total tax that would have been payable by all beneficiaries. How to file prior year tax returns Do this by including in each beneficiary's gross income the exempt income received from the decedent's estate and refiguring the income tax. How to file prior year tax returns Add the amounts by which each beneficiary's income tax is increased. How to file prior year tax returns 7   8 Add lines 6 and 7. How to file prior year tax returns Enter this amount on line 9 of Worksheet C. How to file prior year tax returns 8   Refund of Taxes Paid The IRS will refund the following forgiven income tax liabilities. How to file prior year tax returns Income tax liabilities that have been paid. How to file prior year tax returns Income tax liabilities treated as paid because the total tax liability for all years eligible for tax forgiveness is less than $10,000. How to file prior year tax returns See Minimum Amount of Relief, earlier. How to file prior year tax returns Example 1. How to file prior year tax returns A man who died in the September 11 attacks had an income tax liability of $7,500 for 2000 and $6,500 for 2001. How to file prior year tax returns The total, $14,000, is eligible for tax forgiveness. How to file prior year tax returns However, he paid only $13,000 of that amount. How to file prior year tax returns The IRS will refund the $13,000 paid. How to file prior year tax returns Example 2. How to file prior year tax returns A child who died in the September 11 attacks had no income tax liability for 2000 or 2001. How to file prior year tax returns The child qualifies for the minimum relief of $10,000. How to file prior year tax returns The $10,000 is treated as a tax payment for 2001 and will be refunded. How to file prior year tax returns Period for filing a claim for credit or refund. How to file prior year tax returns   To obtain a tax refund on a previously filed income tax return, file an amended return (Form 1040X or an amended Form 1041) within 3 years from the time the return was filed or 2 years from the time the tax was paid, whichever is later. How to file prior year tax returns For example, you have until April 15, 2004, to file an amended return on a 2000 Form 1040, 1040A, or 1040EZ that was filed by April 16, 2001, and for which the tax was paid when due. How to file prior year tax returns To obtain a refund on a return that has not been filed, file the return within 3 years of the original due date of the return. How to file prior year tax returns Extension of time for victims of Oklahoma City attack. How to file prior year tax returns   The period described above has been extended for victims of the Oklahoma City attack. How to file prior year tax returns Survivors and personal representatives of these victims have until January 22, 2003, to file an original or amended return. How to file prior year tax returns How To Claim Tax Forgiveness Use the following procedures to claim income tax forgiveness. How to file prior year tax returns Which Form To Use The form you use depends on whether an income tax return for the eligible year was already filed for the decedent. How to file prior year tax returns Return required but not yet filed. How to file prior year tax returns   File Form 1040 if the decedent was a U. How to file prior year tax returns S. How to file prior year tax returns citizen or resident. How to file prior year tax returns File Form 1040NR if the decedent was a nonresident alien. How to file prior year tax returns A nonresident alien is someone who is not a U. How to file prior year tax returns S. How to file prior year tax returns citizen or resident. How to file prior year tax returns Return required and already filed. How to file prior year tax returns   File a separate Form 1040X for each year you are claiming tax relief. How to file prior year tax returns Return not required and not filed. How to file prior year tax returns   File Form 1040 only for the year of death if the decedent was a U. How to file prior year tax returns S. How to file prior year tax returns citizen or resident. How to file prior year tax returns File Form 1040NR if the decedent was a nonresident alien. How to file prior year tax returns Return not required but already filed. How to file prior year tax returns   File Form 1040X only for the year of death. How to file prior year tax returns How to complete the returns. How to file prior year tax returns   Fill out Form 1040 or 1040NR according to its instructions but do not reduce the decedent's tax liability by any taxes that will be forgiven. How to file prior year tax returns Attach to each return a computation of the income tax to be forgiven or a copy of Worksheet A or B. How to file prior year tax returns If filing Form 1040 or Form 1040NR, also attach any Forms W–2. How to file prior year tax returns If the total forgiven tax liability for all eligible years is less than $10,000, attach to the decedent's final return a computation of the additional tax payment allowed or a copy of Worksheet C. How to file prior year tax returns Also, please write one of the following across the top of page 1 of each return. How to file prior year tax returns KITA—Oklahoma City KITA—9/11 KITA—Anthrax “KITA” means “killed in terrorist attack. How to file prior year tax returns ” Need a copy of a previously filed return?   You will find it easier to prepare Form 1040X if you have a copy of the decedent's previously filed tax return. How to file prior year tax returns If you need a copy, use Form 4506. How to file prior year tax returns The IRS will provide a free copy of the tax return if you write “DISASTER” in the top margin of Form 4506. How to file prior year tax returns Attach Letters Testamentary or other evidence to establish that you are authorized to act for the decedent's estate. How to file prior year tax returns Send Form 4506 to the address shown in the form instructions. How to file prior year tax returns Taxpayer identification number. How to file prior year tax returns   A taxpayer identification number must be furnished on the decedent's returns. How to file prior year tax returns This is usually the decedent's social security number (SSN). How to file prior year tax returns However, a nonresident alien who is not eligible to get an SSN should have an individual taxpayer identification number (ITIN). How to file prior year tax returns If the decedent was a nonresident alien, had neither an SSN nor an ITIN, and was not required to file a U. How to file prior year tax returns S. How to file prior year tax returns income tax return for any tax year, do not apply for an ITIN. How to file prior year tax returns You may claim a refund by filing Form 1040NR without an SSN or ITIN. How to file prior year tax returns Necessary Documents Please attach the following documents to the return or amended return. How to file prior year tax returns Proof of death. How to file prior year tax returns   Attach a copy of the death certificate. How to file prior year tax returns If the Department of Defense issued DD Form 1300, Report of Casualty, you can attach that form instead of the death certificate. How to file prior year tax returns Form 1310. How to file prior year tax returns   You must send Form 1310 with all returns and claims for refund, unless either of the following applies. How to file prior year tax returns You are a surviving spouse filing an original or amended joint return with the decedent. How to file prior year tax returns You are a personal representative filing an original Form 1040 or Form 1040NR for the decedent and a court certificate showing your appointment is attached to the return. How to file prior year tax returns A personal representative is an executor or administrator of a decedent's estate, as certified or appointed by the court. How to file prior year tax returns A copy of the decedent's will cannot be accepted as evidence that you are the personal representative. How to file prior year tax returns      If you have proof of death but do not have enough tax information to file a timely claim for a refund, file Form 1040X with Form 1310. How to file prior year tax returns Include a statement saying an amended return will be filed as soon as the necessary tax information is available. How to file prior year tax returns Where To File The IRS has set up a special office for processing returns and claims for tax forgiveness. How to file prior year tax returns Use one of the addresses shown below. How to file prior year tax returns Where you file the returns or claims depends on whether you use the U. How to file prior year tax returns S. How to file prior year tax returns Postal Service or a private delivery service. How to file prior year tax returns Please do not send these returns or claims to any of the addresses shown in the tax form instructions. How to file prior year tax returns U. How to file prior year tax returns S. How to file prior year tax returns Postal Service. How to file prior year tax returns   If you use the U. How to file prior year tax returns S. How to file prior year tax returns Postal Service, file these returns and claims at the following address. How to file prior year tax returns Internal Revenue Service P. How to file prior year tax returns O. How to file prior year tax returns Box 4053 Woburn, MA 01888 Private delivery service. How to file prior year tax returns   Private delivery services cannot deliver items to P. How to file prior year tax returns O. How to file prior year tax returns boxes. How to file prior year tax returns If you use a private delivery service, file these returns and claims at the following address. How to file prior year tax returns Internal Revenue Service Stop 661 310 Lowell St. How to file prior year tax returns Andover, MA 01810 Designated private delivery services. How to file prior year tax returns   You can use the following private delivery services to file these returns and claims. How to file prior year tax returns Airborne Express (Airborne): Overnight Air Express Service, Next Afternoon Service, and Second Day Service. How to file prior year tax returns DHL Worldwide Express (DHL): DHL “Same Day” Service, and DHL USA Overnight. How to file prior year tax returns Federal Express (FedEx): FedEx Priority Overnight, FedEx Standard Overnight, and FedEx 2Day. How to file prior year tax returns United Parcel Service (UPS): UPS Next Day Air, UPS Next Day Air Saver, UPS 2nd Day Air, UPS 2nd Day Air A. How to file prior year tax returns M. How to file prior year tax returns , UPS Worldwide Express Plus, and UPS Worldwide Express. How to file prior year tax returns The private delivery service can tell you how to get written proof of the mailing date. How to file prior year tax returns Payments to Survivors The following section discusses the tax treatment of certain amounts received by survivors. How to file prior year tax returns September 11th Victim Compensation Fund of 2001 Payments from the September 11th Victim Compensation Fund of 2001 are not included in income. How to file prior year tax returns Qualified Disaster Relief Payments Qualified disaster relief payments are not included in income. How to file prior year tax returns These payments are not subject to income tax, self-employment tax, or employment taxes (social security, Medicare, and federal unemployment taxes). How to file prior year tax returns No withholding applies to these payments. How to file prior year tax returns Qualified disaster relief payments include payments you receive (regardless of the source) after September 10, 2001, for the following expenses. How to file prior year tax returns Reasonable and necessary personal, family, living, or funeral expenses incurred as a result of a terrorist attack. How to file prior year tax returns Reasonable and necessary expenses incurred for the repair or rehabilitation of a personal residence due to a terrorist attack. How to file prior year tax returns (A personal residence can be a rented residence or one you own. How to file prior year tax returns ) Reasonable and necessary expenses incurred for the repair or replacement of the contents of a personal residence due to a terrorist attack. How to file prior year tax returns Qualified disaster relief payments also include the following. How to file prior year tax returns Payments made by common carriers (for example, American Airlines and United Airlines regarding the September 11 attacks) because of death or physical injury incurred as a result of a terrorist attack. How to file prior year tax returns Amounts paid by a federal, state, or local government in connection with a terrorist attack to those affected by the attack. How to file prior year tax returns Qualified disaster relief payments do not include: Insurance or other reimbursements for expenses, or Income replacement payments, such as payments of lost wages, lost business income, or unemployment compensation. How to file prior year tax returns Disability Payments For tax years ending after September 10, 2001, disability payments for injuries incurred as a direct result of a terrorist attack directed against the United States (or its allies), whether outside or within the United States, are not included in income. How to file prior year tax returns Death Benefits Payments received by an individual or the estate of a decedent from the employer of an employee who died as a result of the Oklahoma City or September 11 terrorist attacks, or as a result of the anthrax attacks, are not included in income. How to file prior year tax returns Only the amount that exceeds the benefits that would have been payable if the death had occurred for a reason other than a terrorist or anthrax attack is excludable. How to file prior year tax returns However, the exclusion does apply to incidental death benefits paid under a qualified retirement plan even if these amounts would have been payable if the death had occurred for a reason other than a terrorist or anthrax attack. How to file prior year tax returns If you included death benefits in income on a previously filed return and they are now excludable under the above rule, file Form 1040X to amend that return. How to file prior year tax returns For information on the period for filing Form 1040X, see Period for filing claim for credit or refund earlier under Refund of Taxes Paid. How to file prior year tax returns If that period has expired, you are granted an extension. How to file prior year tax returns You have until January 22, 2003, to file Form 1040X to exclude the death benefits. How to file prior year tax returns On top of page 1 of Form 1040X, write “Extension of Limitations Under PL 107–134, sec. How to file prior year tax returns 102(b)(2). How to file prior year tax returns ” Canceled Debt Canceled debt is not included in your income (or the income of the estate) if: You (or the estate) were liable, or became liable, for the debt of a decedent, and The debt was canceled after September 10, 2001, and before January 1, 2002, because the decedent died as a result of the September 11 attacks or anthrax attacks. How to file prior year tax returns The lender is not required to report the canceled debt on Form 1099–C, Cancellation of Debt. How to file prior year tax returns Payments to Survivors of Public Safety Officers If you are a survivor of a public safety officer who died in the line of duty, certain amounts you receive are not included in income. How to file prior year tax returns Bureau of Justice Assistance payments. How to file prior year tax returns   If you are a surviving dependent of a public safety officer (law enforcement officer or firefighter) who died in the line of duty, do not include in your income the death benefit paid to you by the Bureau of Justice Assistance. How to file prior year tax returns Government plan annuity. How to file prior year tax returns   If you receive a survivor annuity as the child or spouse (or former spouse) of a public safety officer who was killed in the line of duty, you generally do not have to include it in income. How to file prior year tax returns This exclusion applies to the amount of the annuity based on the officer's service as a public safety officer. How to file prior year tax returns For this purpose, the term public safety officer includes police and law enforcement officers, firefighters, and rescue squad and ambulance crews. How to file prior year tax returns More information. How to file prior year tax returns   For more information, see Publication 559. How to file prior year tax returns Postponed Tax Deadlines The IRS may postpone for up to 1 year certain tax deadlines of taxpayers who are affected by a terrorist attack. How to file prior year tax returns The tax deadlines the IRS may postpone include those for filing income and employment tax returns, paying income and employment taxes, and making contributions to a traditional IRA or Roth IRA. How to file prior year tax returns If any tax deadline is postponed, the IRS will publicize the postponement in the affected area and publish a news release, revenue ruling, revenue procedure, notice, announcement, or other guidance in the Internal Revenue Bulletin (IRB). How to file prior year tax returns Affected taxpayers. How to file prior year tax returns   If the IRS postpones a tax deadline, the following taxpayers are eligible for the postponement. How to file prior year tax returns Any individual whose main home is located in a covered area (defined later). How to file prior year tax returns Any business entity or sole proprietor whose principal place of business is located in a covered area. How to file prior year tax returns Any individual, business entity, or sole proprietor whose records needed to meet a postponed deadline are maintained in a covered area. How to file prior year tax returns The main home or principal place of business does not have to be located in the covered area. How to file prior year tax returns Any estate or trust whose tax records necessary to meet a postponed tax deadline are maintained in a covered area. How to file prior year tax returns Any individual who is a relief worker affiliated with a recognized government or philanthropic organization and who is assisting in a covered area. How to file prior year tax returns The spouse on a joint return with a taxpayer who is eligible for postponements. How to file prior year tax returns Any other person determined by the IRS to be affected by a terrorist attack. How to file prior year tax returns Covered area. How to file prior year tax returns   This is an area in which a terrorist attack took place and in which the IRS has decided to postpone tax deadlines for up to 1 year. How to file prior year tax returns Abatement of interest. How to file prior year tax returns   The IRS may abate (forgive) the interest on any underpaid income tax for the length of any postponement. How to file prior year tax returns Disaster Area Losses If your property was damaged or destroyed as a result of the September 11 attacks, you can choose to deduct your disaster loss on your 2000 return (or amended return) rather than on your 2001 return. How to file prior year tax returns You must make this choice to deduct your loss on your 2000 return by the later of the following dates. How to file prior year tax returns The due date (without extensions) for filing your 2001 income tax return (April 15, 2002, if you are a calendar year taxpayer). How to file prior year tax returns The due date (with extensions) for the 2000 return. How to file prior year tax returns For more information about disaster area losses, see Publication 547. How to file prior year tax returns Estate Tax Reduction The federal estate tax is reduced for taxable estates of individuals who died as a result of the Oklahoma City attack, the September 11 attacks, and the anthrax attacks. How to file prior year tax returns The estate tax is computed using a new rate schedule on page 25 of the November 2001 revision of the instructions for Form 706. How to file prior year tax returns The estate tax is reduced by credits against the estate tax, including the unified credit and the state death tax credit. How to file prior year tax returns These credits may reduce or eliminate the estate tax due. How to file prior year tax returns A special rule extends until January 22, 2003, the period of time allowed to file a claim for a refund of estate taxes that have been paid. How to file prior year tax returns Recovery from the September 11th Victim Compensation Fund. How to file prior year tax returns   The value of claims for a decedent's pain and suffering is normally included in the gross estate. How to file prior year tax returns However, if the estate chooses to seek recovery from this fund, the IRS has determined that, in view of the unique circumstances of this situation and the high likelihood that such claims will be valued at a nominal or zero amount, the claims will be valued at zero for estate tax purposes. How to file prior year tax returns Thus, there are no federal estate tax consequences if an estate or beneficiary receives a recovery from this fund. How to file prior year tax returns Which estates must file a return. How to file prior year tax returns   For decedents dying in 2001, Form 706 must be filed by the executor for the estate of every U. How to file prior year tax returns S. How to file prior year tax returns citizen or resident whose gross estate, plus adjusted taxable gifts and specific exemption, is more than $675,000. How to file prior year tax returns Form 706 must be filed within 9 months after the date of decedent's death unless you receive an extension of time to file. How to file prior year tax returns Use Form 4768, Application for Extension of Time To File a Return and/or Pay U. How to file prior year tax returns S. How to file prior year tax returns Estate (and Generation-Skipping Transfer) Taxes, to apply for an extension. How to file prior year tax returns Where to file. How to file prior year tax returns   Returns on which the new rate schedule is used should be sent to the following address, which was not available when Form 706 went to print. How to file prior year tax returns Internal Revenue Service E & G Department/Stop 824T 201 W. How to file prior year tax returns Rivercenter Blvd. How to file prior year tax returns Covington, KY 41011 More information. How to file prior year tax returns   For more information on the federal estate tax, see the instructions for Form 706. How to file prior year tax returns Structured Settlement Factoring Transactions A person who acquires payment rights in a structured settlement arrangement after February 21, 2002, may be subject to a 40% excise tax unless the transfer of the payment rights was approved in advance in a qualified order. How to file prior year tax returns The excise tax is figured on the excess of the undiscounted amount of the payments being acquired over the total amount actually paid to acquire them. How to file prior year tax returns However, this tax will not apply to transactions entered into from February 22, 2002, to July 1, 2002, if certain requirements are met. How to file prior year tax returns For information about these requirements, see Internal Revenue Code section 5891. How to file prior year tax returns Worksheet B Illustrated. How to file prior year tax returns Figuring the Tax To Be Forgiven (For Decedents Who Filed a Joint Return)       (A) First Eligible Year (1994 or 2000) (B) Second Eligible Year (1995 or 2001) (C) Third Eligible Year (1996 or 2002) 1 Enter the years eligible for forgiveness. How to file prior year tax returns 1 2000 2001   2 Enter the decedent's taxable income. How to file prior year tax returns Figure taxable income as if a separate return had been filed. How to file prior year tax returns See the instructions. How to file prior year tax returns 2 $17,259 $14,295   3 Enter the decedent's total tax. How to file prior year tax returns See the instructions. How to file prior year tax returns 3 6,123 5,250   4 Enter the total, if any, of the decedent's taxes not eligible for forgiveness. How to file prior year tax returns See the instructions. How to file prior year tax returns 4 3,532 3,109   5 Subtract line 4 from line 3. How to file prior year tax returns 5 2,591 2,141   6 Enter the surviving spouse's taxable income. How to file prior year tax returns Figure taxable income as if a separate return had been filed. How to file prior year tax returns See the instructions for line 2. How to file prior year tax returns 6 29,025 29,850   7 Enter the surviving spouse's total tax. How to file prior year tax returns See the instructions. How to file prior year tax returns 7 5,277 5,391   8 Enter the total, if any, of the surviving spouse's taxes listed in the instructions for line 4. How to file prior year tax returns 8 0 0   9 Subtract line 8 from line 7. How to file prior year tax returns 9 5,277 5,391   10 Add lines 5 and 9. How to file prior year tax returns 10 7,868 7,532   11 Enter the total tax from the joint return. How to file prior year tax returns See Table 1 on page 5 for the line number for years before 2002. How to file prior year tax returns 11 10,789 9,728   12 Add lines 4 and 8. How to file prior year tax returns 12 3,532 3,109   13 Subtract line 12 from line 11. How to file prior year tax returns 13 7,257 6,619   14 Divide line 5 by line 10. How to file prior year tax returns Enter the result as a decimal. How to file prior year tax returns 14 . How to file prior year tax returns 329 . How to file prior year tax returns 284   15 Tax to be forgiven. How to file prior year tax returns Multiply line 13 by line 14 and enter the result. How to file prior year tax returns 15 $2,388 $1,880   Note. How to file prior year tax returns If the total of columns (A), (B), and (C) of line 15 (including any amounts shown on line 5 of Worksheet A) is less than $10,000, also complete Worksheet C. How to file prior year tax returns Attach the computation of the tax to be forgiven or a copy of this worksheet to the decedent's final income tax return or amended tax return (Form 1040X) for each year listed on line 1. How to file prior year tax returns If filing Form 1040X for an eligible year, enter the amount from line 15 above on Form 1040X in column B of line 10 as a decrease in tax. How to file prior year tax returns The IRS will determine the amount to be refunded. How to file prior year tax returns Worksheet B Illustrated. How to file prior year tax returns Figuring the Tax To Be Forgiven (For Decedents Who Filed a Joint Return)       (A) First Eligible Year (1994 or 2000) (B) Second Eligible Year (1995 or 2001) (C) Third Eligible Year (1996 or 2002) 1 Enter the years eligible for forgiveness. How to file prior year tax returns 1 2000 2001   2 Enter the decedent's taxable income. How to file prior year tax returns Figure taxable income as if a separate return had been filed. How to file prior year tax returns See the instructions. How to file prior year tax returns 2 $17,259 $14,295   3 Enter the decedent's total tax. How to file prior year tax returns See the instructions. How to file prior year tax returns 3 6,123 5,250   4 Enter the total, if any, of the decedent's taxes not eligible for forgiveness. How to file prior year tax returns See the instructions. How to file prior year tax returns 4 3,532 3,109   5 Subtract line 4 from line 3. How to file prior year tax returns 5 2,591 2,141   6 Enter the surviving spouse's taxable income. How to file prior year tax returns Figure taxable income as if a separate return had been filed. How to file prior year tax returns See the instructions for line 2. How to file prior year tax returns 6 29,025 29,850   7 Enter the surviving spouse's total tax. How to file prior year tax returns See the instructions. How to file prior year tax returns 7 5,277 5,391   8 Enter the total, if any, of the surviving spouse's taxes listed in the instructions for line 4. How to file prior year tax returns 8 0 0   9 Subtract line 8 from line 7. How to file prior year tax returns 9 5,277 5,391   10 Add lines 5 and 9. How to file prior year tax returns 10 7,868 7,532   11 Enter the total tax from the joint return. How to file prior year tax returns See Table 1 on page 5 for the line number for years before 2002. How to file prior year tax returns 11 10,789 9,728   12 Add lines 4 and 8. How to file prior year tax returns 12 3,532 3,109   13 Subtract line 12 from line 11. How to file prior year tax returns 13 7,257 6,619   14 Divide line 5 by line 10. How to file prior year tax returns Enter the result as a decimal. How to file prior year tax returns 14 . How to file prior year tax returns 329 . How to file prior year tax returns 284   15 Tax to be forgiven. How to file prior year tax returns Multiply line 13 by line 14 and enter the result. How to file prior year tax returns 15 $2,388 $1,880   Note. How to file prior year tax returns If the total of columns (A), (B), and (C) of line 15 (including any amounts shown on line 5 of Worksheet A) is less than $10,000, also complete Worksheet C. How to file prior year tax returns Attach the computation of the tax to be forgiven or a copy of this worksheet to the decedent's final income tax return or amended tax return (Form 1040X) for each year listed on line 1. How to file prior year tax returns If filing Form 1040X for an eligible year, enter the amount from line 15 above on Form 1040X in column B of line 10 as a decrease in tax. How to file prior year tax returns The IRS will determine the amount to be refunded. How to file prior year tax returns Illustrated Worksheets B and C A wife lost her husband in the September 11 attack on the World Trade Center. How to file prior year tax returns They filed a joint return for 2000 and the wife chose to file a joint return as a surviving spouse for 2001. How to file prior year tax returns The returns for 2000 and 2001 showed the following income, deductions, and tax liabilities. How to file prior year tax returns After the husband died, his estate received income of $4,000. How to file prior year tax returns Of that amount, $1,000 is net profit from Schedule C received before the end of 2001. How to file prior year tax returns This net profit is exempt from income tax as explained earlier under Income received after date of death. How to file prior year tax returns The wife files Form 1041 because the gross income of the estate for the tax year ($3,000) is $600 or more. How to file prior year tax returns To determine how much of the husband's tax liability for 2000 and 2001 is to be forgiven, the wife completes Worksheet B. How to file prior year tax returns She also completes Worksheet C because the forgiven tax liabilities for 2000 and 2001 (line 15 of Worksheet B) total less than $10,000. How to file prior year tax returns To claim tax relief for 2000, the wife files Form 1040X and attaches a copy of Worksheet B. How to file prior year tax returns To claim tax relief for 2001, she files Form 1040 and attaches copies of Worksheets B and C. How to file prior year tax returns   2000 2001 Wages (wife) $35,000 $36,000 Net profit from Schedule C, Profit or Loss From Business (husband) 25,000 22,000 Interest income (joint account) 1,000 1,100 Deduction for ½ of self-employment tax (husband) (1,766) (1,555) Standard deduction (7,350) (7,600) Personal exemptions (2) (5,600) (5,800) Taxable income $46,284 $44,145 Joint income tax liability $7,257 $6,619 Plus: Self-employment tax (husband) 3,532 3,109 Total tax liability $10,789 $9,728   2000 2001 Wages (wife) $35,000 $36,000 Net profit from Schedule C, Profit or Loss From Business (husband) 25,000 22,000 Interest income (joint account) 1,000 1,100 Deduction for ½ of self-employment tax (husband) (1,766) (1,555) Standard deduction (7,350) (7,600) Personal exemptions (2) (5,600) (5,800) Taxable income $46,284 $44,145 Joint income tax liability $7,257 $6,619 Plus: Self-employment tax (husband) 3,532 3,109 Total tax liability $10,789 $9,728 Worksheet C Illustrated. How to file prior year tax returns Amount Treated as Tax Payment for Decedent's Last Tax Year Caution: The decedent is entitled to minimum relief of $10,000. How to file prior year tax returns Complete this worksheet only if the total tax forgiven for all eligible years is less than $10,000. How to file prior year tax returns 1 Minimum relief amount. How to file prior year tax returns Note: Before completing lines 2–9, see Instructions for lines 2–9 of Worksheet C. How to file prior year tax returns 1 $10,000 2 Enter the taxable income from line 22 (Form 1041) 2 2,400     3 Enter the distribution deduction from line 18 (Form 1041) . How to file prior year tax returns 3 0     4 Add lines 2 and 3. How to file prior year tax returns 4 2,400     5 Enter exempt income received after death minus expenses allocable to exempt income. How to file prior year tax returns (See Income received after date of death on page 5. How to file prior year tax returns ) 5 1,000     6 Add lines 4 and 5. How to file prior year tax returns 6 3,400     7 Figure the tax on line 6 using Schedule G (Form 1041). How to file prior year tax returns 7 710     8 Figure the tax on line 4 using Schedule G (Form 1041). How to file prior year tax returns 8 435     9 Tax on exempt income. How to file prior year tax returns Subtract line 8 from line 7. How to file prior year tax returns 9 275     10 Enter the total of columns (A)–(C) from line 5 of Worksheet A or line 15 of Worksheet B. How to file prior year tax returns If the decedent was not required to file tax returns for the eligible tax years, enter -0-. How to file prior year tax returns 10 4,268     11 Add lines 9 and 10. How to file prior year tax returns 11 $4,543 12 Additional payment allowed. How to file prior year tax returns If line 11 is $10,000 or more, enter -0- and stop here. How to file prior year tax returns No additional amount is allowed as a tax payment. How to file prior year tax returns Otherwise, subtract line 11 from line 1 and enter the result. How to file prior year tax returns 12 $5,457 Note. How to file prior year tax returns The amount on line 12 is allowed as a tax payment for the decedent's last tax year (usually 1995 or 2001). How to file prior year tax returns Attach the computation of the additional payment allowed or a copy of this worksheet to the original or amended income tax return for the decedent's last tax year. How to file prior year tax returns If filing Form 1040, include the amount from line 12 above on the “Other payments” line of the form. How to file prior year tax returns Write "Sec. How to file prior year tax returns 692(d)(2) Payment" and the amount to the right of the entry space. How to file prior year tax returns Also indicate whether a Form 1041 is being filed for the decedent's estate. How to file prior year tax returns If filing Form 1040X, include the amount from line 12 above on Form 1040X on line 15, columns (B) and (C). How to file prior year tax returns Write “Sec. How to file prior year tax returns 692(d)(2) Payment” on the dotted line to the left of the entry space. How to file prior year tax returns Worksheet C Illustrated. How to file prior year tax returns Amount Treated as Tax Payment for Decedent's Last Tax Year Caution: The decedent is entitled to minimum relief of $10,000. How to file prior year tax returns Complete this worksheet only if the total tax forgiven for all eligible years is less than $10,000. How to file prior year tax returns 1 Minimum relief amount. How to file prior year tax returns Note: Before completing lines 2–9, see Instructions for lines 2–9 of Worksheet C. How to file prior year tax returns 1 $10,000 2 Enter the taxable income from line 22 (Form 1041) 2 2,400     3 Enter the distribution deduction from line 18 (Form 1041) . How to file prior year tax returns 3 0     4 Add lines 2 and 3. How to file prior year tax returns 4 2,400     5 Enter exempt income received after death minus expenses allocable to exempt income. How to file prior year tax returns (See Income received after date of death on page 5. How to file prior year tax returns ) 5 1,000     6 Add lines 4 and 5. How to file prior year tax returns 6 3,400     7 Figure the tax on line 6 using Schedule G (Form 1041). How to file prior year tax returns 7 710     8 Figure the tax on line 4 using Schedule G (Form 1041). How to file prior year tax returns 8 435     9 Tax on exempt income. How to file prior year tax returns Subtract line 8 from line 7. How to file prior year tax returns 9 275     10 Enter the total of columns (A)–(C) from line 5 of Worksheet A or line 15 of Worksheet B. How to file prior year tax returns If the decedent was not required to file tax returns for the eligible tax years, enter -0-. How to file prior year tax returns 10 4,268     11 Add lines 9 and 10. How to file prior year tax returns 11 $4,543 12 Additional payment allowed. How to file prior year tax returns If line 11 is $10,000 or more, enter -0- and stop here. How to file prior year tax returns No additional amount is allowed as a tax payment. How to file prior year tax returns Otherwise, subtract line 11 from line 1 and enter the result. How to file prior year tax returns 12 $5,457 Note. How to file prior year tax returns The amount on line 12 is allowed as a tax payment for the decedent's last tax year (usually 1995 or 2001). How to file prior year tax returns Attach the computation of the additional payment allowed or a copy of this worksheet to the original or amended income tax return for the decedent's last tax year. How to file prior year tax returns If filing Form 1040, include the amount from line 12 above on the “Other payments” line of the form. How to file prior year tax returns Write "Sec. How to file prior year tax returns 692(d)(2) Payment" and the amount to the right of the entry space. How to file prior year tax returns Also indicate whether a Form 1041 is being filed for the decedent's estate. How to file prior year tax returns If filing Form 1040X, include the amount from line 12 above on Form 1040X on line 15, columns (B) and (C). How to file prior year tax returns Write “Sec. How to file prior year tax returns 692(d)(2) Payment” on the dotted line to the left of the entry space. How to file prior year tax returns Additional Worksheets The following additional worksheets are provided for your convenience. How to file prior year tax returns Worksheet A. How to file prior year tax returns Figuring the Tax To Be Forgiven (For Decedents Who Filed a Return as Single, Married Filing Separately, Head of Household, or Qualifying Widow(er))         (A) First Eligible Year (1994 or 2000) (B) Second Eligible Year (1995 or 2001) (C) Third Eligible Year (1996 or 2002) 1 Enter the years eligible for tax forgiveness. How to file prior year tax returns 1       2 Enter the total tax from the decedent's income tax return. How to file prior year tax returns See Table 1 on page 5 for the line number for years before 2002. How to file prior year tax returns 2       3 Enter the following taxes, if any, shown on the decedent's income tax return. How to file prior year tax returns (These taxes are not eligible for forgiveness. How to file prior year tax returns )           a Self-employment tax. How to file prior year tax returns 3a         b Social security and Medicare tax on tip income not reported to employer. How to file prior year tax returns 3b         c Tax on excess contributions to IRAs, Coverdell education savings accounts (formerly Ed IRAs), or Archer MSAs (formerly medical savings accounts). How to file prior year tax returns 3c         d Tax on excess accumulation in qualified retirement plans. How to file prior year tax returns 3d         e Household employment taxes. How to file prior year tax returns 3e         f Uncollected social security and Medicare or RRTA tax on tips or group-term life insurance. How to file prior year tax returns 3f         g Tax on golden parachute payments. How to file prior year tax returns 3g       4 Add lines 3a through 3g. How to file prior year tax returns 4       5 Tax to be forgiven. How to file prior year tax returns Subtract line 4 from line 2. How to file prior year tax returns 5       Note. How to file prior year tax returns If the total of columns (A), (B), and (C) of line 5 (including any amounts shown on line 15 of Worksheet B) is less than $10,000, also complete Worksheet C. How to file prior year tax returns Attach the computation of the tax to be forgiven or a copy of this worksheet to the decedent's final income tax return or amended tax return (Form 1040X) for each year listed on line 1. How to file prior year tax returns If filing Form 1040X for an eligible year, enter the amount from line 5 above on Form 1040X in column B of line 10 as a decrease in tax. How to file prior year tax returns The IRS will determine the amount to be refunded. How to file prior year tax returns Worksheet A. How to file prior year tax returns Figuring the Tax To Be Forgiven (For Decedents Who Filed a Return as Single, Married Filing Separately, Head of Household, or Qualifying Widow(er))         (A) First Eligible Year (1994 or 2000) (B) Second Eligible Year (1995 or 2001) (C) Third Eligible Year (1996 or 2002) 1 Enter the years eligible for tax forgiveness. How to file prior year tax returns 1       2 Enter the total tax from the decedent's income tax return. How to file prior year tax returns See Table 1 on page 5 for the line number for years before 2002. How to file prior year tax returns 2       3 Enter the following taxes, if any, shown on the decedent's income tax return. How to file prior year tax returns (These taxes are not eligible for forgiveness. How to file prior year tax returns )           a Self-employment tax. How to file prior year tax returns 3a         b Social security and Medicare tax on tip income not reported to employer. How to file prior year tax returns 3b         c Tax on excess contributions to IRAs, Coverdell education savings accounts (formerly Ed IRAs), or Archer MSAs (formerly medical savings accounts). How to file prior year tax returns 3c         d Tax on excess accumulation in qualified retirement plans. How to file prior year tax returns 3d         e Household employment taxes. How to file prior year tax returns 3e         f Uncollected social security and Medicare or RRTA tax on tips or group-term life insurance. How to file prior year tax returns 3f         g Tax on golden parachute payments. How to file prior year tax returns 3g       4 Add lines 3a through 3g. How to file prior year tax returns 4       5 Tax to be forgiven. How to file prior year tax returns Subtract line 4 from line 2. How to file prior year tax returns 5       Note. How to file prior year tax returns If the total of columns (A), (B), and (C) of line 5 (including any amounts shown on line 15 of Worksheet B) is less than $10,000, also complete Worksheet C. How to file prior year tax returns Attach the computation of the tax to be forgiven or a copy of this worksheet to the decedent's final income tax return or amended tax return (Form 1040X) for each year listed on line 1. How to file prior year tax returns If filing Form 1040X for an eligible year, enter the amount from line 5 above on Form 1040X in column B of line 10 as a decrease in tax. How to file prior year tax returns The IRS will determine the amount to be refunded. How to file prior year tax returns Worksheet B. How to file prior year tax returns Figuring the Tax To Be Forgiven (For Decedents Who Filed a Joint Return)       (A) First Eligible Year (1994 or 2000) (B) Second Eligible Year (1995 or 2001) (C) Third Eligible Year (1996 or 2002) 1 Enter the years eligible for forgiveness. How to file prior year tax returns 1       2 Enter the decedent's taxable income. How to file prior year tax returns Figure taxable income as if a separate return had been filed. How to file prior year tax returns See the instructions. How to file prior year tax returns 2       3 Enter the decedent's total tax. How to file prior year tax returns See the instructions. How to file prior year tax returns 3       4 Enter the total, if any, of the decedent's taxes not eligible for forgiveness. How to file prior year tax returns See the instructions. How to file prior year tax returns 4       5 Subtract line 4 from line 3. How to file prior year tax returns 5       6 Enter the surviving spouse's taxable income. How to file prior year tax returns Figure taxable income as if a separate return had been filed. How to file prior year tax returns See the instructions. How to file prior year tax returns 6       7 Enter the surviving spouse's total tax. How to file prior year tax returns See the instructions. How to file prior year tax returns 7       8 Enter the total, if any, of the surviving spouse's taxes listed in the instructions for line 4. How to file prior year tax returns 8       9 Subtract line 8 from line 7. How to file prior year tax returns 9       10 Add lines 5 and 9. How to file prior year tax returns 10       11 Enter the total tax from the joint return. How to file prior year tax returns See Table 1 on page 5 for the line number for years before 2002. How to file prior year tax returns 11       12 Add lines 4 and 8. How to file prior year tax returns 12       13 Subtract line 12 from line 11. How to file prior year tax returns 13       14 Divide line 5 by line 10. How to file prior year tax returns Enter the result as a decimal. How to file prior year tax returns 14       15 Tax to be forgiven. How to file prior year tax returns Multiply line 13 by line 14 and enter the result. How to file prior year tax returns 15       Note. How to file prior year tax returns If the total of columns (A), (B), and (C) of line 15 (including any amounts shown on line 5 of Worksheet A) is less than $10,000, also complete Worksheet C. How to file prior year tax returns Attach the computation of the tax to be forgiven or a copy of this worksheet to the decedent's final income tax return or amended tax return (Form 1040X) for each year listed on line 1. How to file prior year tax returns If filing Form 1040X for an eligible year, enter the amount from line 15 above on Form 1040X in column B of line 10 as a decrease in tax. How to file prior year tax returns The IRS will determine the amount to be refunded. How to file prior year tax returns Worksheet B. How to file prior year tax returns Figuring the Tax To Be Forgiven (For Decedents Who Filed a Joint Return)       (A) First Eligible Year (1994 or 2000) (B) Second Eligible Year (1995 or 2001) (C) Third Eligible Year (1996 or 2002) 1 Enter the years eligible for forgiveness. How to file prior year tax returns 1       2 Enter the decedent's taxable income. How to file prior year tax returns Figure taxable income as if a separate return had been filed. How to file prior year tax returns See the instructions. How to file prior year tax returns 2       3 Enter the decedent's total tax. How to file prior year tax returns See the instructions. How to file prior year tax returns 3       4 Enter the total, if any, of the decedent's taxes not eligible for forgiveness. How to file prior year tax returns See the instructions. How to file prior year tax returns 4       5 Subtract line 4 from line 3. How to file prior year tax returns 5       6 Enter the surviving spouse's taxable income. How to file prior year tax returns Figure taxable income as if a separate return had been filed. How to file prior year tax returns See the instructions. How to file prior year tax returns 6       7 Enter the surviving spouse's total tax. How to file prior year tax returns See the instructions. How to file prior year tax returns 7       8 Enter the total, if any, of the surviving spouse's taxes listed in the instructions for line 4. How to file prior year tax returns 8       9 Subtract line 8 from line 7. How to file prior year tax returns 9       10 Add lines 5 and 9. How to file prior year tax returns 10       11 Enter the total tax from the joint return. How to file prior year tax returns See Table 1 on page 5 for the line number for years before 2002. How to file prior year tax returns 11       12 Add lines 4 and 8. How to file prior year tax returns 12       13 Subtract line 12 from line 11. How to file prior year tax returns 13       14 Divide line 5 by line 10. How to file prior year tax returns Enter the result as a decimal. How to file prior year tax returns 14       15 Tax to be forgiven. How to file prior year tax returns Multiply line 13 by line 14 and enter the result. How to file prior year tax returns 15       Note. How to file prior year tax returns If the total of columns (A), (B), and (C) of line 15 (including any amounts shown on line 5 of Worksheet A) is less than $10,000, also complete Worksheet C. How to file prior year tax returns Attach the computation of the tax to be forgiven or a copy of this worksheet to the decedent's final income tax return or amended tax return (Form 1040X) for each year listed on line 1. How to file prior year tax returns If filing Form 1040X for an eligible year, enter the amount from line 15 above on Form 1040X in column B of line 10 as a decrease in tax. How to file prior year tax returns The IRS will determine the amount to be refunded. How to file prior year tax returns Worksheet C. How to file prior year tax returns Amount Treated as Tax Payment for Decedent's Last Tax Year Caution: The decedent is entitled to minimum tax forgiveness of $10,000. How to file prior year tax returns Complete this worksheet only if the total tax forgiven for all eligible years is less than $10,000. How to file prior year tax returns 1 Minimum tax forgiveness. How to file prior year tax returns Note. How to file prior year tax returns Before completing lines 2–9, see Instructions for lines 2–9 of Worksheet C. How to file prior year tax returns 1 $10,000 2 Enter the taxable income from line 22 (Form 1041) 2       3 Enter the distribution deduction from line 18 (Form 1041) . How to file prior year tax returns 3       4 Add lines 2 and 3. How to file prior year tax returns 4       5 Enter exempt income received after death minus expenses allocable to exempt income. How to file prior year tax returns (See Income received after date of death on page 5. How to file prior year tax returns ) 5       6 Add lines 4 and 5. How to file prior year tax returns 6       7 Figure the tax on line 6 using Schedule G (Form 1041). How to file prior year tax returns 7       8 Figure the tax on line 4 using Schedule G (Form 1041). How to file prior year tax returns 8       9 Tax on exempt income. How to file prior year tax returns Subtract line 8 from line 7. How to file prior year tax returns 9       10 Enter the total of columns (A)–(C) from line 5 of Worksheet A or line 15 of Worksheet B. How to file prior year tax returns If the decedent was not required to file tax returns for the eligible tax years, enter -0-. How to file prior year tax returns 10       11 Add lines 9 and 10. How to file prior year tax returns 11   12 Additional payment allowed. How to file prior year tax returns If line 11 is $10,000 or more, enter -0- and stop here. How to file prior year tax returns No additional amount is allowed as a tax payment. How to file prior year tax returns Otherwise, subtract line 11 from line 1 and enter the result. How to file prior year tax returns 12   Note. How to file prior year tax returns The amount on line 12 is allowed as a tax payment for the decedent's last tax year (usually 1995 or 2001). How to file prior year tax returns Attach the computation of the additional payment allowed or a copy of this worksheet to the original or amended income tax return for the decedent's last tax year. How to file prior year tax returns If filing Form 1040, include the amount from line 12 above on the “Other payments” line of the form. How to file prior year tax returns Write "Sec. How to file prior year tax returns 692(d)(2) Payment" and the amount to the right of the entry space. How to file prior year tax returns Also indicate whether a Form 1041 is being filed for the decedent's estate. How to file prior year tax returns If filing Form 1040X, include the amount from line 12 above on Form 1040X on line 15, columns (B) and (C). How to file prior year tax returns Write “Sec. How to file prior year tax returns 692(d)(2) Payment” on the dotted line to the left of the entry space. How to file prior year tax returns Worksheet C. How to file prior year tax returns Amount Treated as Tax Payment for Decedent's Last Tax Year Caution: The decedent is entitled to minimum tax forgiveness of $10,000. How to file prior year tax returns Complete this worksheet only if the total tax forgiven for all eligible years is less than $10,000. How to file prior year tax returns 1 Minimum tax forgiveness. How to file prior year tax returns Note. How to file prior year tax returns Before completing lines 2–9, see Instructions for lines 2–9 of Worksheet C. How to file prior year tax returns 1 $10,000 2 Enter the taxable income from line 22 (Form 1041) 2       3 Enter the distribution deduction from line 18 (Form 1041) . How to file prior year tax returns 3       4 Add lines 2 and 3. How to file prior year tax returns 4       5 Enter exempt income received after death minus expenses allocable to exempt income. How to file prior year tax returns (See Income received after date of death on page 5. How to file prior year tax returns ) 5       6 Add lines 4 and 5. How to file prior year tax returns 6       7 Figure the tax on line 6 using Schedule G (Form 1041). How to file prior year tax returns 7       8 Figure the tax on line 4 using Schedule G (Form 1041). How to file prior year tax returns 8       9 Tax on exempt income. How to file prior year tax returns Subtract line 8 from line 7. How to file prior year tax returns 9       10 Enter the total of columns (A)–(C) from line 5 of Worksheet A or line 15 of Worksheet B. How to file prior year tax returns If the decedent was not required to file tax returns for the eligible tax years, enter -0-. How to file prior year tax returns 10       11 Add lines 9 and 10. How to file prior year tax returns 11   12 Additional payment allowed. How to file prior year tax returns If line 11 is $10,000 or more, enter -0- and stop here. How to file prior year tax returns No additional amount is allowed as a tax payment. How to file prior year tax returns Otherwise, subtract line 11 from line 1 and enter the result. How to file prior year tax returns 12   Note. How to file prior year tax returns The amount on line 12 is allowed as a tax payment for the decedent's last tax year (usually 1995 or 2001). How to file prior year tax returns Attach the computation of the additional payment allowed or a copy of this worksheet to the original or amended income tax return for the decedent's last tax year. How to file prior year tax returns If filing Form 1040, include the amount from line 12 above on the “Other payments” line of the form. How to file prior year tax returns Write "Sec. How to file prior year tax returns 692(d)(2) Payment" and the amount to the right of the entry space. How to file prior year tax returns Also indicate whether a Form 1041 is being filed for the decedent's estate. How to file prior year tax returns If filing Form 1040X, include the amount from line 12 above on Form 1040X on line 15, columns (B) and (C). How to file prior year tax returns Write “Sec. How to file prior year tax returns 692(d)(2) Payment” on the dotted line to the left of the entry space. How to file prior year tax returns How To Get Tax Help Special IRS assistance. How to file prior year tax returns   The IRS is providing special help for those affected by the terrorist attacks, as well as survivors and personal representatives of the victims. How to file prior year tax returns We have set up a special toll-free number for people who may have trouble filing or paying their taxes because they were affected by the terrorist attacks, or who have other tax issues related to the attacks. How to file prior year tax returns Call 1–866–562–5227 Monday through Friday In English–7 a. How to file prior year tax returns m. How to file prior year tax returns to 10 p. How to file prior year tax returns m. How to file prior year tax returns local time In Spanish–8 a. How to file prior year tax returns m. How to file prior year tax returns to 9:30 p. How to file prior year tax returns m. How to file prior year tax returns local time   The IRS web site at www. How to file prior year tax returns irs. How to file prior year tax returns gov has notices and other tax relief information. How to file prior year tax returns Check it periodically for any new guidance or to see if Congress has enacted new legislation. How to file prior year tax returns   Business taxpayers affected by the attacks can e-mail their questions to corp. How to file prior year tax returns disaster. How to file prior year tax returns relief@irs. How to file prior year tax returns gov. How to file prior year tax returns   For current information on Presidentially declared disaster areas, check the Federal Emergency Management Agency Web site at www. How to file prior year tax returns fema. How to file prior year tax returns gov. How to file prior year tax returns Other help from the IRS. How to file prior year tax returns   You can get help with unresolved tax issues, order free publications and forms, ask tax questions, and get more information from the IRS in several ways. How to file prior year tax returns By selecting the method that is best for you, you will have quick and easy access to tax help. How to file prior year tax returns Contacting your Taxpayer Advocate. How to file prior year tax returns   If you have attempted to deal with an IRS problem unsuccessfully, you should contact your Taxpayer Advocate. How to file prior year tax returns   The Taxpayer Advocate represents your interests and concerns within the IRS by protecting your rights and resolving problems that have not been fixed through normal channels. How to file prior year tax returns While Taxpayer Advocates cannot change the tax law or make a technical tax decision, they can clear up problems that resulted from previous contacts and ensure that your case is given a complete and impartial review. How to file prior year tax returns   To contact your Taxpayer Advocate: Call the Taxpayer Advocate at 1–877–777–4778. How to file prior year tax returns Call the IRS at 1–800–829–1040. How to file prior year tax returns Call, write, or fax the Taxpayer Advocate office in your area. How to file prior year tax returns Call 1–800–829–4059 if you are a TTY/TDD user. How to file prior year tax returns   For more information, see Publication 1546, The Taxpayer Advocate Service of the IRS. How to file prior year tax returns Free tax services. How to file prior year tax returns   To find out what services are available, get Publication 910, Guide to Free Tax Services. How to file prior year tax returns It contains a list of free tax publications and an index of tax topics. How to file prior year tax returns It also describes other free tax information services, including tax education and assistance programs and a list of TeleTax topics. How to file prior year tax returns Personal computer. How to file prior year tax returns With your personal computer and modem, you can access the IRS on the Internet at www. How to file prior year tax returns irs. How to file prior year tax returns gov. How to file prior year tax returns While visiting our web site, you can: Find answers to questions you may have. 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