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How To Fill Out An Amended Tax Return Form

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How To Fill Out An Amended Tax Return Form

How to fill out an amended tax return form 16. How to fill out an amended tax return form   Reporting Gains and Losses Table of Contents What's New Introduction Useful Items - You may want to see: Reporting Capital Gains and Losses Exception 1. How to fill out an amended tax return form Exception 2. How to fill out an amended tax return form File Form 1099-B or Form 1099-S with the IRS. How to fill out an amended tax return form Capital Losses Capital Gain Tax Rates What's New Maximum capital gain rates. How to fill out an amended tax return form . How to fill out an amended tax return form  For 2013, the maximum capital gain rates are 0%, 15%, 20%, 25%, and 28%. How to fill out an amended tax return form Introduction This chapter discusses how to report capital gains and losses from sales, exchanges, and other dispositions of investment property on Form 8949 and Schedule D (Form 1040). How to fill out an amended tax return form The discussion includes the following topics. How to fill out an amended tax return form How to report short-term gains and losses. How to fill out an amended tax return form How to report long-term gains and losses. How to fill out an amended tax return form How to figure capital loss carryovers. How to fill out an amended tax return form How to figure your tax on a net capital gain. How to fill out an amended tax return form If you sell or otherwise dispose of property used in a trade or business or for the production of income, see Publication 544, Sales and Other Dispositions of Assets, before completing Schedule D (Form 1040). How to fill out an amended tax return form Useful Items - You may want to see: Publication 537 Installment Sales 544 Sales and Other Dispositions of Assets 550 Investment Income and Expenses Form (and Instructions) 4797 Sales of Business Property 6252 Installment Sale Income 8582 Passive Activity Loss Limitations 8949 Sales and Other Dispositions of Capital Assets Schedule D (Form 1040) Capital Gains and Losses Reporting Capital Gains and Losses Generally, report capital gains and losses on Form 8949. How to fill out an amended tax return form Complete Form 8949 before you complete line 1b, 2, 3, 8b, 9, or 10 of Schedule D (Form 1040). How to fill out an amended tax return form Use Form 8949 to report: The sale or exchange of a capital asset not reported on another form or schedule; Gains from involuntary conversions (other than from casualty or theft) of capital assets not held for business or profit; and Nonbusiness bad debts. How to fill out an amended tax return form Use Schedule D (Form 1040): To figure the overall gain or loss from transactions reported on Form 8949; To report a gain from Form 6252 or Part I of Form 4797; To report a gain or loss from Form 4684, 6781, or 8824; To report capital gain distributions not reported directly on Form 1040 or Form 1040A; To report a capital loss carryover from the previous tax year to the current tax year; To report your share of a gain or (loss) from a partnership, S corporation, estate, or trust; To report transactions reported to you on a Form 1099-B (or substitute statement) showing basis was reported to the IRS and to which none of the Form 8949 adjustments or codes apply; and To report undistributed long-term capital gains from Form 2439. How to fill out an amended tax return form On Form 8949, enter all sales and exchanges of capital assets, including stocks, bonds, etc. How to fill out an amended tax return form , and real estate (if not reported on Form 4684, 4797, 6252, 6781, 8824, or line 1a or 8a of Schedule D). How to fill out an amended tax return form Include these transactions even if you did not receive a Form 1099-B or 1099-S (or substitute statement) for the transaction. How to fill out an amended tax return form Report short-term gains or losses in Part I. How to fill out an amended tax return form Report long-term gains or losses in Part II. How to fill out an amended tax return form Use as many Forms 8949 as you need. How to fill out an amended tax return form Exceptions to filing Form 8949 and Schedule D (Form 1040). How to fill out an amended tax return form   There are certain situations where you may not have to file Form 8949 and/or Schedule D (Form 1040). How to fill out an amended tax return form Exception 1. How to fill out an amended tax return form   You do not have to file Form 8949 or Schedule D (Form 1040) if you have no capital losses and your only capital gains are capital gain distributions from Form(s) 1099-DIV, box 2a (or substitute statements). How to fill out an amended tax return form (If any Form(s) 1099-DIV (or substitute statements) you receive have an amount in box 2b (unrecaptured section 1250 gain), box 2c (section 1202 gain), or box 2d (collectibles (28%) gain), you do not qualify for this exception. How to fill out an amended tax return form ) If you qualify for this exception, report your capital gain distributions directly on line 13 of Form 1040 (and check the box on line 13). How to fill out an amended tax return form Also use the Qualified Dividends and Capital Gain Tax Worksheet in the Form 1040 instructions to figure your tax. How to fill out an amended tax return form You can report your capital gain distributions on line 10 of Form 1040A, instead of on Form 1040, if none of the Forms 1099-DIV (or substitute statements) you received have an amount in box 2b, 2c, or 2d, and you do not have to file Form 1040. How to fill out an amended tax return form Exception 2. How to fill out an amended tax return form   You must file Schedule D (Form 1040), but generally do not have to file Form 8949, if Exception 1 does not apply and your only capital gains and losses are: Capital gain distributions; A capital loss carryover; A gain from Form 2439 or 6252 or Part I of Form 4797; A gain or loss from Form 4684, 6781, or 8824; A gain or loss from a partnership, S corporation, estate, or trust; or Gains and losses from transactions for which you received a Form 1099-B (or substitute statement) that shows the basis was reported to the IRS and for which you do not need to make any adjustments in column (g) of Form 8949 or enter any codes in column (f) of Form 8949. How to fill out an amended tax return form Installment sales. How to fill out an amended tax return form   You cannot use the installment method to report a gain from the sale of stock or securities traded on an established securities market. How to fill out an amended tax return form You must report the entire gain in the year of sale (the year in which the trade date occurs). How to fill out an amended tax return form Passive activity gains and losses. How to fill out an amended tax return form    If you have gains or losses from a passive activity, you may also have to report them on Form 8582. How to fill out an amended tax return form In some cases, the loss may be limited under the passive activity rules. How to fill out an amended tax return form Refer to Form 8582 and its instructions for more information about reporting capital gains and losses from a passive activity. How to fill out an amended tax return form Form 1099-B transactions. How to fill out an amended tax return form   If you sold property, such as stocks, bonds, or certain commodities, through a broker, you should receive Form 1099-B or substitute statement from the broker. How to fill out an amended tax return form Use the Form 1099-B or the substitute statement to complete Form 8949. How to fill out an amended tax return form If you sold a covered security in 2013, your broker should send you a Form 1099-B (or substitute statement) that shows your basis. How to fill out an amended tax return form This will help you complete Form 8949. How to fill out an amended tax return form Generally, a covered security is a security you acquired after 2010. How to fill out an amended tax return form   Report the gross proceeds shown in box 2a of Form 1099-B as the sales price in column (d) of either Part I or Part II of Form 8949, whichever applies. How to fill out an amended tax return form However, if the broker advises you, in box 2a of Form 1099-B, that gross proceeds (sales price) less commissions and option premiums were reported to the IRS, enter that net sales price in column (d) of either Part I or Part II of Form 8949, whichever applies. How to fill out an amended tax return form    Include in column (g) any expense of sale, such as broker's fees, commissions, state and local transfer taxes, and option premiums, unless you reported the net sales price in column (d). How to fill out an amended tax return form If you include an expense of sale in column (g), enter “E” in column (f). How to fill out an amended tax return form Form 1099-CAP transactions. How to fill out an amended tax return form   If a corporation in which you own stock has had a change in control or a substantial change in capital structure, you should receive Form 1099-CAP or a substitute statement from the corporation. How to fill out an amended tax return form Use the Form 1099-CAP or substitute statement to fill in Form 8949. How to fill out an amended tax return form If your computations show that you would have a loss because of the change, do not enter any amounts on Form 8949 or Schedule D (Form 1040). How to fill out an amended tax return form You cannot claim a loss on Schedule D (Form 1040) as a result of this transaction. How to fill out an amended tax return form   Report the aggregate amount received shown in box 2 of Form 1099-CAP as the sales price in column (d) of either Part I or Part II of Form 8949, whichever applies. How to fill out an amended tax return form Form 1099-S transactions. How to fill out an amended tax return form   If you sold or traded reportable real estate, you generally should receive from the real estate reporting person a Form 1099-S showing the gross proceeds. How to fill out an amended tax return form    “Reportable real estate” is defined as any present or future ownership interest in any of the following: Improved or unimproved land, including air space; Inherently permanent structures, including any residential, commercial, or industrial building; A condominium unit and its accessory fixtures and common elements, including land; and Stock in a cooperative housing corporation (as defined in section 216 of the Internal Revenue Code). How to fill out an amended tax return form   A “real estate reporting person” could include the buyer's attorney, your attorney, the title or escrow company, a mortgage lender, your broker, the buyer's broker, or the person acquiring the biggest interest in the property. How to fill out an amended tax return form   Your Form 1099-S will show the gross proceeds from the sale or exchange in box 2. How to fill out an amended tax return form See the Instructions for Form 8949 and the Instructions for Schedule D (Form 1040) for how to report these transactions and include them in Part I or Part II of Form 8949 as appropriate. How to fill out an amended tax return form However, report like-kind exchanges on Form 8824 instead. How to fill out an amended tax return form   It is unlawful for any real estate reporting person to separately charge you for complying with the requirement to file Form 1099-S. How to fill out an amended tax return form Nominees. How to fill out an amended tax return form   If you receive gross proceeds as a nominee (that is, the gross proceeds are in your name but actually belong to someone else), see the Instructions for Form 8949 for how to report these amounts on Form 8949. How to fill out an amended tax return form File Form 1099-B or Form 1099-S with the IRS. How to fill out an amended tax return form   If you received gross proceeds as a nominee in 2013, you must file a Form 1099-B or Form 1099-S for those proceeds with the IRS. How to fill out an amended tax return form Send the Form 1099-B or Form 1099-S with a Form 1096, Annual Summary and Transmittal of U. How to fill out an amended tax return form S. How to fill out an amended tax return form Information Returns, to your Internal Revenue Service Center by February 28, 2014 (March 31, 2014, if you file Form 1099-B or Form 1099-S electronically). How to fill out an amended tax return form Give the actual owner of the proceeds Copy B of the Form 1099-B or Form 1099-S by February 18, 2014. How to fill out an amended tax return form On Form 1099-B, you should be listed as the “Payer. How to fill out an amended tax return form ” The other owner should be listed as the “Recipient. How to fill out an amended tax return form ” On Form 1099-S, you should be listed as the “Filer. How to fill out an amended tax return form ” The other owner should be listed as the “Transferor. How to fill out an amended tax return form ” You do not have to file a Form 1099-B or Form 1099-S to show proceeds for your spouse. How to fill out an amended tax return form For more information about the reporting requirements and the penalties for failure to file (or furnish) certain information returns, see the General Instructions for Certain Information Returns. How to fill out an amended tax return form If you are filing electronically see Publication 1220. How to fill out an amended tax return form Sale of property bought at various times. How to fill out an amended tax return form   If you sell a block of stock or other property that you bought at various times, report the short-term gain or loss from the sale on one row in Part I of Form 8949, and the long-term gain or loss on one row in Part II of Form 8949. How to fill out an amended tax return form Write “Various” in column (b) for the “Date acquired. How to fill out an amended tax return form ” Sale expenses. How to fill out an amended tax return form    On Form 8949, include in column (g) any expense of sale, such as broker's fees, commissions, state and local transfer taxes, and option premiums, unless you reported the net sales price in column (d). How to fill out an amended tax return form If you include an expense of sale in column (g), enter “E” in column (f). How to fill out an amended tax return form   For more information about adjustments to basis, see chapter 13. How to fill out an amended tax return form Short-term gains and losses. How to fill out an amended tax return form   Capital gain or loss on the sale or trade of investment property held 1 year or less is a short-term capital gain or loss. How to fill out an amended tax return form You report it in Part I of Form 8949. How to fill out an amended tax return form   You combine your share of short-term capital gain or loss from partnerships, S corporations, estates, and trusts, and any short-term capital loss carryover, with your other short-term capital gains and losses to figure your net short-term capital gain or loss on line 7 of Schedule D (Form 1040). How to fill out an amended tax return form Long-term gains and losses. How to fill out an amended tax return form    A capital gain or loss on the sale or trade of investment property held more than 1 year is a long-term capital gain or loss. How to fill out an amended tax return form You report it in Part II of Form 8949. How to fill out an amended tax return form   You report the following in Part II of Schedule D (Form 1040): Undistributed long-term capital gains from a mutual fund (or other regulated investment company) or real estate investment trust (REIT); Your share of long-term capital gains or losses from partnerships, S corporations, estates, and trusts; All capital gain distributions from mutual funds and REITs not reported directly on line 10 of Form 1040A or line 13 of Form 1040; and Long-term capital loss carryovers. How to fill out an amended tax return form    The result after combining these items with your other long-term capital gains and losses is your net long-term capital gain or loss (Schedule D (Form 1040), line 15). How to fill out an amended tax return form Total net gain or loss. How to fill out an amended tax return form   To figure your total net gain or loss, combine your net short-term capital gain or loss (Schedule D (Form 1040), line 7) with your net long-term capital gain or loss (Schedule D (Form 1040), line 15). How to fill out an amended tax return form Enter the result on Schedule D (Form 1040), Part III, line 16. How to fill out an amended tax return form If your losses are more than your gains, see Capital Losses , next. How to fill out an amended tax return form If both lines 15 and 16 of your Schedule D (Form 1040) are gains and your taxable income on your Form 1040 is more than zero, see Capital Gain Tax Rates , later. How to fill out an amended tax return form Capital Losses If your capital losses are more than your capital gains, you can claim a capital loss deduction. How to fill out an amended tax return form Report the amount of the deduction on line 13 of Form 1040, in parentheses. How to fill out an amended tax return form Limit on deduction. How to fill out an amended tax return form   Your allowable capital loss deduction, figured on Schedule D (Form 1040), is the lesser of: $3,000 ($1,500 if you are married and file a separate return); or Your total net loss as shown on line 16 of Schedule D (Form 1040). How to fill out an amended tax return form   You can use your total net loss to reduce your income dollar for dollar, up to the $3,000 limit. How to fill out an amended tax return form Capital loss carryover. How to fill out an amended tax return form   If you have a total net loss on line 16 of Schedule D (Form 1040) that is more than the yearly limit on capital loss deductions, you can carry over the unused part to the next year and treat it as if you had incurred it in that next year. How to fill out an amended tax return form If part of the loss is still unused, you can carry it over to later years until it is completely used up. How to fill out an amended tax return form   When you figure the amount of any capital loss carryover to the next year, you must take the current year's allowable deduction into account, whether or not you claimed it and whether or not you filed a return for the current year. How to fill out an amended tax return form   When you carry over a loss, it remains long term or short term. How to fill out an amended tax return form A long-term capital loss you carry over to the next tax year will reduce that year's long-term capital gains before it reduces that year's short-term capital gains. How to fill out an amended tax return form Figuring your carryover. How to fill out an amended tax return form   The amount of your capital loss carryover is the amount of your total net loss that is more than the lesser of: Your allowable capital loss deduction for the year; or Your taxable income increased by your allowable capital loss deduction for the year and your deduction for personal exemptions. How to fill out an amended tax return form   If your deductions are more than your gross income for the tax year, use your negative taxable income in computing the amount in item (2). How to fill out an amended tax return form    Complete the Capital Loss Carryover Worksheet in the Instructions for Schedule D or Publication 550 to determine the part of your capital loss that you can carry over. How to fill out an amended tax return form Example. How to fill out an amended tax return form Bob and Gloria sold securities in 2013. How to fill out an amended tax return form The sales resulted in a capital loss of $7,000. How to fill out an amended tax return form They had no other capital transactions. How to fill out an amended tax return form Their taxable income was $26,000. How to fill out an amended tax return form On their joint 2013 return, they can deduct $3,000. How to fill out an amended tax return form The unused part of the loss, $4,000 ($7,000 − $3,000), can be carried over to 2014. How to fill out an amended tax return form If their capital loss had been $2,000, their capital loss deduction would have been $2,000. How to fill out an amended tax return form They would have no carryover. How to fill out an amended tax return form Use short-term losses first. How to fill out an amended tax return form   When you figure your capital loss carryover, use your short-term capital losses first, even if you incurred them after a long-term capital loss. How to fill out an amended tax return form If you have not reached the limit on the capital loss deduction after using the short-term capital losses, use the long-term capital losses until you reach the limit. How to fill out an amended tax return form Decedent's capital loss. How to fill out an amended tax return form    A capital loss sustained by a decedent during his or her last tax year (or carried over to that year from an earlier year) can be deducted only on the final income tax return filed for the decedent. How to fill out an amended tax return form The capital loss limits discussed earlier still apply in this situation. How to fill out an amended tax return form The decedent's estate cannot deduct any of the loss or carry it over to following years. How to fill out an amended tax return form Joint and separate returns. How to fill out an amended tax return form   If you and your spouse once filed separate returns and are now filing a joint return, combine your separate capital loss carryovers. How to fill out an amended tax return form However, if you and your spouse once filed a joint return and are now filing separate returns, any capital loss carryover from the joint return can be deducted only on the return of the spouse who actually had the loss. How to fill out an amended tax return form Capital Gain Tax Rates The tax rates that apply to a net capital gain are generally lower than the tax rates that apply to other income. How to fill out an amended tax return form These lower rates are called the maximum capital gain rates. How to fill out an amended tax return form The term “net capital gain” means the amount by which your net long-term capital gain for the year is more than your net short-term capital loss. How to fill out an amended tax return form For 2013, the maximum capital gain rates are 0%, 15%, 20%, 25%, and 28%. How to fill out an amended tax return form See Table 16-1 for details. How to fill out an amended tax return form If you figure your tax using the maximum capital gain rate and the regular tax computation results in a lower tax, the regular tax computation applies. How to fill out an amended tax return form Example. How to fill out an amended tax return form All of your net capital gain is from selling collectibles, so the capital gain rate would be 28%. How to fill out an amended tax return form If you are otherwise subject to a rate lower than 28%, the 28% rate does not apply. How to fill out an amended tax return form Investment interest deducted. How to fill out an amended tax return form   If you claim a deduction for investment interest, you may have to reduce the amount of your net capital gain that is eligible for the capital gain tax rates. How to fill out an amended tax return form Reduce it by the amount of the net capital gain you choose to include in investment income when figuring the limit on your investment interest deduction. How to fill out an amended tax return form This is done on the Schedule D Tax Worksheet or the Qualified Dividends and Capital Gain Tax Worksheet. How to fill out an amended tax return form For more information about the limit on investment interest, see Interest Expenses in chapter 3 of Publication 550. How to fill out an amended tax return form Table 16-1. How to fill out an amended tax return form What Is Your Maximum Capital Gain Rate? IF your net capital gain is from . How to fill out an amended tax return form . How to fill out an amended tax return form . How to fill out an amended tax return form THEN your  maximum capital gain rate is . How to fill out an amended tax return form . How to fill out an amended tax return form . How to fill out an amended tax return form a collectibles gain 28% an eligible gain on qualified small business stock minus the section 1202 exclusion 28% an unrecaptured section 1250 gain 25% other gain1 and the regular tax rate that would apply is 39. How to fill out an amended tax return form 6% 20% other gain1 and the regular tax rate that would apply is 25%, 28%, 33%, or 35% 15% other gain1 and the regular tax rate that would apply is 10% or 15% 0% 1 Other gain means any gain that is not collectibles gain, gain on qualified small business stock, or unrecaptured section 1250 gain. How to fill out an amended tax return form     Collectibles gain or loss. How to fill out an amended tax return form   This is gain or loss from the sale or trade of a work of art, rug, antique, metal (such as gold, silver, and platinum bullion), gem, stamp, coin, or alcoholic beverage held more than 1 year. How to fill out an amended tax return form   Collectibles gain includes gain from sale of an interest in a partnership, S corporation, or trust due to unrealized appreciation of collectibles. How to fill out an amended tax return form Gain on qualified small business stock. How to fill out an amended tax return form    If you realized a gain from qualified small business stock that you held more than 5 years, you generally can exclude some or all of your gain under section 1202. How to fill out an amended tax return form The eligible gain minus your section 1202 exclusion is a 28% rate gain. How to fill out an amended tax return form See Gains on Qualified Small Business Stock in chapter 4 of Publication 550. How to fill out an amended tax return form Unrecaptured section 1250 gain. How to fill out an amended tax return form    Generally, this is any part of your capital gain from selling section 1250 property (real property) that is due to depreciation (but not more than your net section 1231 gain), reduced by any net loss in the 28% group. How to fill out an amended tax return form Use the Unrecaptured Section 1250 Gain Worksheet in the Schedule D (Form 1040) instructions to figure your unrecaptured section 1250 gain. How to fill out an amended tax return form For more information about section 1250 property and section 1231 gain, see chapter 3 of Publication 544. How to fill out an amended tax return form Tax computation using maximum capital gain rates. How to fill out an amended tax return form   Use the Qualified Dividends and Capital Gain Tax Worksheet or the Schedule D Tax Worksheet (whichever applies) to figure your tax if you have qualified dividends or net capital gain. How to fill out an amended tax return form You have net capital gain if Schedule D (Form 1040), lines 15 and 16, are both gains. How to fill out an amended tax return form Schedule D Tax Worksheet. How to fill out an amended tax return form   Use the Schedule D Tax Worksheet in the Schedule D (Form 1040) instructions to figure your tax if: You have to file Schedule D (Form 1040); and Schedule D (Form 1040), line 18 (28% rate gain) or line 19 (unrecaptured section 1250 gain), is more than zero. How to fill out an amended tax return form Qualified Dividends and Capital Gain Tax Worksheet. How to fill out an amended tax return form   If you do not have to use the Schedule D Tax Worksheet (as explained above) and any of the following apply, use the Qualified Dividends and Capital Gain Tax Worksheet in the instructions for Form 1040 or Form 1040A (whichever you file) to figure your tax. How to fill out an amended tax return form You received qualified dividends. How to fill out an amended tax return form (See Qualified Dividends in chapter 8. How to fill out an amended tax return form ) You do not have to file Schedule D (Form 1040) and you received capital gain distributions. How to fill out an amended tax return form (See Exceptions to filing Form 8949 and Schedule D (Form 1040) , earlier. How to fill out an amended tax return form ) Schedule D (Form 1040), lines 15 and 16, are both more than zero. How to fill out an amended tax return form Alternative minimum tax. How to fill out an amended tax return form   These capital gain rates are also used in figuring alternative minimum tax. How to fill out an amended tax return form Prev  Up  Next   Home   More Online Publications
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The How To Fill Out An Amended Tax Return Form

How to fill out an amended tax return form 29. How to fill out an amended tax return form   Límite sobre Deducciones Detalladas Table of Contents Introduction Useful Items - You may want to see: ¿Está Usted Sujeto al Límite? ¿Qué Deducciones Detalladas Están Limitadas? ¿Qué Deducciones Detalladas no Están Limitadas? ¿Cómo se Calcula el Límite?Ejemplo Introduction Este capítulo trata del límite general sobre las deducciones detalladas en el Anexo A (Formulario 1040). How to fill out an amended tax return form Los temas abarcan: Quién está sujeto al límite. How to fill out an amended tax return form Qué deducciones detalladas están limitadas. How to fill out an amended tax return form Cómo calcular el límite. How to fill out an amended tax return form Useful Items - You may want to see: Formulario (e Instrucciones) Anexo A (Formulario 1040) Itemized Deductions (Deducciones detalladas), en inglés. How to fill out an amended tax return form ¿Está Usted Sujeto al Límite? Si tiene ingresos brutos ajustados (AGI, por sus siglas en inglés) de más de $300,000, si es casado que presenta la declaración conjunta o viudo calificado, $275,000, si es cabeza de familia, $250,000, si es soltero o $150,000, si es casado que presenta la declaración por separado, está sujeto al límite sobre determinadas deducciones detalladas. How to fill out an amended tax return form El ingreso bruto ajustado (AGI) es la cantidad de la línea 38 (Formulario 1040). How to fill out an amended tax return form ¿Qué Deducciones Detalladas Están Limitadas? Las siguientes deducciones del Anexo A (Formulario 1040) están sujetas al límite general sobre las deducciones detalladas: Impuestos pagados —línea 9. How to fill out an amended tax return form Intereses pagados —líneas 10,11,12 y 13. How to fill out an amended tax return form Donaciones a organizaciones caritativas —línea 19. How to fill out an amended tax return form Gastos laborales y determinadas deducciones misceláneas —línea 27. How to fill out an amended tax return form Otras deducciones misceláneas —línea 28, excluyendo pérdidas por apuestas y juegos de azar y por hecho fortuito o robo. How to fill out an amended tax return form ¿Qué Deducciones Detalladas no Están Limitadas? Las siguientes deducciones del Anexo A (Formulario 1040) no están sujetas al límite general sobre las deducciones detalladas. How to fill out an amended tax return form Sin embargo, igualmente están sujetas a otros límites aplicables. How to fill out an amended tax return form Gastos médicos y dentales —línea 4. How to fill out an amended tax return form Gastos de intereses de inversión —línea 14. How to fill out an amended tax return form Pérdidas por hecho fortuito y robo de bienes de uso personal —línea 20. How to fill out an amended tax return form Pérdidas por hecho fortuito y robo de bienes que generan ingresos —línea 28. How to fill out an amended tax return form Pérdidas por apuestas y juegos de azar —línea 28. How to fill out an amended tax return form ¿Cómo se Calcula el Límite? Si las deducciones detalladas están sujetas al límite, el total de todas sus deducciones detalladas es reducido por la cantidad menor de uno de: el 80% de las deducciones detalladas afectadas por el límite. How to fill out an amended tax return form Vea ¿Qué Deducciones Detalladas Están Limitadas? , anteriormente o el 3% de la cantidad por la cual los ingresos brutos ajustados sobrepasen $300,000, si es casado que presenta la declaración conjunta o viudo calificado, $275,000, si es cabeza de familia, $250,000, si es soltero o $150,000, si es casado que presenta la declaración por separado. How to fill out an amended tax return form Antes de calcular el límite general sobre las deducciones detalladas, primero tiene que llenar las líneas 1 a 28 del Anexo A (Formulario 1040), incluyendo todo formulario afín (tal como el Formulario 2106, el Formulario 4684, etc. How to fill out an amended tax return form ) El límite general sobre las deducciones detalladas se calcula después de haberse aplicado cualquier otro límite sobre la asignación de alguna deducción detallada. How to fill out an amended tax return form Estos límites adicionales abarcan los límites sobre donaciones caritativas (capítulo 24), el límite sobre determinados gastos de comida y entretenimiento (capítulo 26) y el límite del 2% de los ingresos brutos ajustados sobre determinadas deducciones misceláneas (capítulo 28). How to fill out an amended tax return form Hoja de trabajo de deducciones detalladas. How to fill out an amended tax return form   Después de completar hasta la línea 28, inclusive, del Anexo A (Formulario 1040), puede utilizar la Itemized Deductions Worksheet (Hoja de trabajo de las deducciones detalladas), en las Instrucciones del Anexo A (Formulario 1040) para calcular el límite. How to fill out an amended tax return form Anote el resultado en la línea 29 del Anexo A (Formulario 1040). How to fill out an amended tax return form Guarde la hoja de trabajo con su documentación. How to fill out an amended tax return form Debe comparar la cantidad de la deducción estándar con la cantidad de las deducciones detalladas después de aplicar el límite. How to fill out an amended tax return form Utilice la cantidad mayor cuando complete la línea 40 (Formulario 1040). How to fill out an amended tax return form Vea el capítulo 20 para información sobre cómo calcular la deducción estándar. How to fill out an amended tax return form Ejemplo Para el año tributario 2013, Guillermo y Teresa Valdez presentan la declaración conjunta en el Formulario 1040. How to fill out an amended tax return form Tienen ingresos brutos ajustados de $325,500 en la línea 38. How to fill out an amended tax return form Las deducciones detalladas de su Anexo A son las siguientes: Impuestos pagados —línea 9   $ 17,900 Intereses pagados —líneas 10,11,12 y 13   45,000 Gasto de intereses de inversión  —línea 14   41,000 Donaciones a organizaciones caritativas —línea 19   21,000 Gastos laborales —línea 27   17,240 Total   $142,140       La deducción por gastos de intereses de inversión de los Valdez ($41,000 de la línea 14 del Anexo A (Formulario 1040) no está sujeta al límite general de las deducciones detalladas. How to fill out an amended tax return form Los Valdez utilizan la Itemized Deductions Worksheet (Hoja de trabajo de las deducciones detalladas), en las Instrucciones del Anexo A (Formulario 1040) para calcular el límite general. How to fill out an amended tax return form Del total de las deducciones detalladas de $142,140, los Valdez pueden deducir sólo $141,375 ($142,140 - $765). How to fill out an amended tax return form Anotan $141,375 en la línea 29 del Anexo A (Formulario 1040). How to fill out an amended tax return form Prev  Up  Next   Home   More Online Publications