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I Need A 1040x Form

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I Need A 1040x Form

I need a 1040x form 35. I need a 1040x form   Créditos Tributarios por Estudios Table of Contents Introduction Useful Items - You may want to see: ¿Quién Puede Reclamar un Crédito Tributario por Estudios? Gastos de Estudios CalificadosNo se Permite Beneficio Doble Ajustes a los Gastos de Estudios Calificados Introduction Para 2013, hay dos créditos tributarios para personas que paguen gastos de enseñanza superior (postsecundaria). I need a 1040x form Éstos son: El crédito tributario de oportunidad para los estadounidenses y El crédito vitalicio por aprendizaje. I need a 1040x form Este capítulo explica en términos generales estos créditos tributarios por estudios. I need a 1040x form Para obtener la información detallada que necesitará para reclamar cualquiera de los créditos, y para ver ejemplos aclaratorios, consulte los capítulos 2 y 3 de la Publicación 970, Tax Benefits for Education (Beneficios tributarios por estudios), en inglés. I need a 1040x form ¿Puede reclamar más de un crédito por estudios este año?   Puede escoger sólo uno de los créditos por cada estudiante por cada año. I need a 1040x form Por ejemplo, si reclama el crédito tributario de oportunidad para los estadounidenses por un hijo en su declaración de impuestos de 2013, no puede tomar el crédito vitalicio por aprendizaje para 2013 si se trata del mismo hijo. I need a 1040x form   Si reúne los requisitos del crédito tributario de oportunidad para los estadounidenses y también del crédito vitalicio por aprendizaje por el mismo estudiante durante el mismo año, puede reclamar sólo uno de los dos créditos, pero no ambos. I need a 1040x form   Si paga gastos de estudios calificados por más de un estudiante durante el mismo año, puede reclamar el crédito tributario de oportunidad para los estadounidenses y el crédito vitalicio por aprendizaje basado por cada estudiante y por año. I need a 1040x form Esto quiere decir que, por ejemplo, puede reclamar el crédito tributario de oportunidad para los estadounidenses por un estudiante y el crédito vitalicio por aprendizaje por otro estudiante en el mismo año. I need a 1040x form    Tabla 35-1. I need a 1040x form Comparación de los Créditos Tributarios por Estudios Precaución: Puede reclamar el crédito tributario de oportunidad para los estadounidenses y el crédito vitalicio por aprendizaje en la misma declaración —pero no por el mismo estudiante. I need a 1040x form   Crédito tributario de oportunidad para los estadounidenses Crédito vitalicio por aprendizaje Crédito máximo Un crédito de hasta $2,500 por cada estudiante que reúne los requisitos Un crédito de hasta $2,000 por cada declaración Límite a los ingresos brutos ajustados modificados (MAGI, por sus siglas en inglés) $180,000 si es casado que presenta una declaración conjunta;  $90,000 si es soltero, cabeza de familia o viudo que reúne los requisitos $127,000 si es casado que presenta una declaración conjunta;  $63,000 si es soltero, cabeza de familia o viudo que reúne los requisitos Reembolsable o no reembolsable El 40% del crédito podría ser reembolsable El monto del crédito está limitado al monto de impuestos que tiene que pagar sobre sus ingresos sujetos a impuestos Número de años de enseñanza postsecundaria Disponible SÓLO si el estudiante no ha completado los 4 primeros años de enseñanza postsecundaria antes de 2013 Disponible para todo año de enseñanza postsecundaria y cursos para adquirir o mejorar aptitudes en el trabajo Número de años tributarios por los cuales se ofrece el crédito Disponible SÓLO por 4 años por cada estudiante que reúna los requisitos (incluido todo año en el que se haya reclamado el crédito Hope) Disponible por un número ilimitado de años Tipo de programa académico requerido El estudiante tiene que estar cursando un programa de estudios con miras a sacar una licenciatura u otro título o certificado académico acreditado El estudiante no necesita estar cursando un programa de estudios con miras a sacar una licenciatura u otro título o certificado académico acreditado Número de cursos El estudiante tiene que estar matriculado a medio tiempo como mínimo durante al menos un período académico que haya comenzado en el transcurso del año tributario Disponible para uno o más cursos Fallo condenatorio por delito grave de drogas Si para el fin de 2013 no consta fallo condenatorio alguno al estudiante por delito grave de poseer o distribuir drogas Fallos condenatorios por delito grave de drogas no hacen que el estudiante no reúna los requisitos Gastos que reúnen los requisitos Costos de matrícula y gastos de inscripción obligatorios y todos los materiales relacionados con un curso que necesita el estudiante, tanto si son comprados o no en la institución como condición de inscripción o asistencia Costos de matrícula y gastos de inscripción obligatorios (incluidas cantidades que tienen que pagarse a la institución por textos, materiales y equipo relacionados con un curso) Pagos por períodos académicos Pagos efectuados en 2013 para períodos académicos que se iniciaron en 2013 y en los tres primeros meses de 2014 Diferencias entre el crédito tributario de oportunidad para los estadounidenses y el crédito vitalicio por aprendizaje. I need a 1040x form   Existen varias diferencias entre estos dos créditos. I need a 1040x form Estas diferencias se resumen en la Tabla 35-1, más adelante. I need a 1040x form Useful Items - You may want to see: Publicación 970 Tax Benefits for Education (Beneficios tributarios por estudios), en inglés Formulario (e Instrucciones) 8863 Education Credits (American Opportunity and Lifetime Learning Credits) (Créditos tributarios por estudios (crédito tributario de oportunidad para los estadounidenses y crédito vitalicio por aprendizaje)), en inglés ¿Quién Puede Reclamar un Crédito Tributario por Estudios? Tal vez pueda reclamar un crédito tributario por estudios si usted, su cónyuge o un dependiente reclamado en su declaración de impuestos era estudiante matriculado en, o asistió a, una institución de enseñanza superior que reúne los requisitos. I need a 1040x form Los créditos se basan en la cantidad de gastos de estudios calificados que hayan sido pagados a nombre del estudiante en 2013 por períodos académicos que comenzaron en 2013 y en los primeros tres meses de 2014. I need a 1040x form Por ejemplo, si pagó $1,500 en diciembre de 2013 por una matrícula calificada por el semestre de primavera de 2014 que comience en enero de 2014, tal vez pueda usar los $1,500 en el cálculo del (de los) crédito(s) para 2013. I need a 1040x form Período académico. I need a 1040x form   Un período académico abarca un semestre, trimestre, cuatrimestre u otro período de estudios (como un curso de escuela de verano) según lo determine de manera razonable una institución de enseñanza superior. I need a 1040x form En el caso de una institución de enseñanza superior que no tenga períodos académicos sino horas de crédito u horas de reloj, cada período de pago se puede considerar período académico. I need a 1040x form Institución de enseñanza superior que reúne los requisitos. I need a 1040x form   Una “institución de enseñanza superior que reúne los requisitos” es todo colegio universitario, universidad, escuela de enseñanza técnica u otra institución de enseñanza superior con derecho a participar en un programa de asistencia financiera al estudiante administrado por el Departamento de Educación de los Estados Unidos. I need a 1040x form Esta clase de institución abarca prácticamente todas las instituciones acreditadas de enseñanza superior públicas, sin fines de lucro y las privadas con fines de lucro. I need a 1040x form La institución de enseñanza superior debe poder indicarle si reúne los requisitos. I need a 1040x form   Determinadas instituciones de enseñanza superior ubicadas en el extranjero participan también en los programas de Federal Student Aid (Asistencia Financiera al Estudiante o FSA, por sus siglas en inglés) del Departamento de Educación de los Estados Unidos. I need a 1040x form ¿Quién puede reclamar los gastos de un dependiente?   Si una persona reclama al estudiante como dependiente y se permite una deducción por aquel estudiante en la declaración de dicha persona, se considera que esa persona ha pagado todos los gastos de estudios calificados del estudiante. I need a 1040x form Por lo tanto, sólo esa persona puede reclamar un crédito por estudios en nombre del estudiante. I need a 1040x form Si un estudiante no es reclamado como dependiente en la declaración de impuestos de otra persona, sólo el estudiante puede reclamar un crédito. I need a 1040x form Gastos pagados por un tercero. I need a 1040x form   Los gastos de estudios calificados pagados en nombre del estudiante por una persona que no sea el estudiante (como un pariente) se tratan como si hubiesen sido pagados por dicho estudiante. I need a 1040x form Sin embargo, los gastos de estudios calificados pagados (o que se tratan como si hubiesen sido pagados) por un estudiante que es reclamado como dependiente en su declaración de impuestos, se tratan como si hubiesen sido pagados por usted. I need a 1040x form Por lo tanto, a usted se le trata como si hubiese pagado los gastos que fueron pagados por el tercero. I need a 1040x form Para más información y para ver un ejemplo, vea Who can Claim a Dependent's Expenses (¿Quién puede reclamar los gastos de un dependiente?) en el capítulo 2 ó 3 de la Publicación 970, en inglés. I need a 1040x form ¿Quién no puede reclamar el crédito?   No puede tomar un crédito tributario por estudios si alguna de las siguientes situaciones le corresponde: Usted es reclamado como dependiente en la declaración de impuestos de otra persona, como la de sus padres. I need a 1040x form Su estado civil para efectos de la declaración es casado que presenta una declaración por separado. I need a 1040x form Usted (o su cónyuge) fue extranjero no residente durante cualquier parte de 2013 y no optó por ser tratado como extranjero residente para fines tributarios. I need a 1040x form Sus ingresos brutos ajustados modificados (MAGI, por sus siglas en inglés) es uno de los siguientes: Crédito tributario de oportunidad para los estadounidenses: $180,000 o más si es casado que presenta la declaración conjunta, o $90,000 o más si es soltero, cabeza de familia o viudo que reúne los requisitos. I need a 1040x form Crédito vitalicio por aprendizaje: $127,000 o más si es casado que presenta la declaración conjunta, o $63,000 o más si es soltero, cabeza de familia o viudo que reúne los requisitos. I need a 1040x form   Por lo general, su MAGI es la cantidad de la línea 38 de su Formulario 1040 o la línea 22 del Formulario 1040A. I need a 1040x form No obstante, si presenta el Formulario 2555, 2555-EZ o 4563 o si excluye ingresos de fuentes dentro de Puerto Rico, sume la cantidad excluida del ingreso a la cantidad en la línea 38 de su Formulario 1040 o de la línea 22 del Formulario 1040A. I need a 1040x form Para más detalles, vea la Publicación 970, en inglés. I need a 1040x form   La Figura 35-A podría ser útil al momento de determinar si puede reclamar un crédito tributario por estudios en su declaración de impuestos. I need a 1040x form    El crédito tributario de oportunidad para los estadounidenses siempre será mayor que o igual al crédito vitalicio por aprendizaje para todo estudiante que reúna los requisitos para ambos créditos. I need a 1040x form Sin embargo, si no se cumplen todos los requisitos correspondientes al crédito tributario de oportunidad para los estadounidenses enumerados anteriormente en la Tabla 35-1, usted no puede reclamar dicho crédito en base de este estudiante. I need a 1040x form En lugar de ello, quizás podría reclamar el crédito vitalicio por aprendizaje por una parte o la totalidad de los gastos de estudios calificados de dicho estudiante. I need a 1040x form Para obtener información sobre otros beneficios relacionados con los estudios, vea la Publicación 970, en inglés. I need a 1040x form Gastos de Estudios Calificados Generalmente, se considera que los gastos de estudios calificados son cantidades pagadas en 2013 por matrícula y gastos escolares obligatorios para matricularse en un curso o asistir al mismo en una institución de enseñanza superior. I need a 1040x form No importa si los gastos fueron pagados en efectivo, por cheque, con tarjeta de crédito o débito, o con préstamos. I need a 1040x form Sólo reúnen los requisitos ciertos gastos por libros, materiales y equipos relacionados con un curso: Crédito tributario de oportunidad para los estadounidenses: Los gastos de estudios calificados abarcan cantidades gastadas en libros, materiales y equipos necesarios para cursos de un programa de estudios, ya sea o no que se compren estos materiales en la institución de enseñanza como condición para matricularse o asistir a tales cursos. I need a 1040x form Crédito vitalicio por aprendizaje: Los gastos de estudios calificados abarcan cantidades gastadas en libros, materiales y equipos sólo si se tienen que pagar a la institución como condición para matricularse o asistir a cursos. I need a 1040x form Los gastos de estudios calificados incluyen cuotas no académicas, tales como cuotas por actividades estudiantiles, cuotas por actividades deportivas u otros gastos no relacionados con el curso de instrucción, sólo si la cuota tiene que pagarse a la institución como condición de inscripción o asistencia. I need a 1040x form Sin embargo, las cuotas por gastos personales (descritos a continuación) nunca se consideran gastos de estudios calificados. I need a 1040x form Los gastos de estudios calificados no incluyen cantidades pagadas por: Gastos personales. I need a 1040x form Éstos incluyen gastos de alojamiento y comida, seguros, gastos médicos (incluyendo las cuotas de servicios de salud para estudiantes), transporte y otros gastos personales similares o de familia. I need a 1040x form Todo curso u otros estudios que se relacionen con deportes, juegos o pasatiempos o todo curso sin crédito académico, a menos que dicho curso o dichos estudios formen parte del programa de estudios para obtener un título del estudiante o (sólo en el caso del crédito vitalicio por aprendizaje) ayude al estudiante a adquirir o mejorar aptitudes en el trabajo. I need a 1040x form Usted debe recibir el Formulario 1098-T, Tuition Statement (Información sobre el pago de matrícula), en inglés, de la institución que informa cualesquiera de los pagos recibidos en 2013 (encasillado 1) o las cantidades facturadas en 2013 (encasillado 2). I need a 1040x form Sin embargo, la cantidad pagada (o tratada como pagada) puede ser distinta a la cantidad en el encasillado 1 ó 2 del Formulario 1098-T. I need a 1040x form Al completar el Formulario 8863, en inglés, utilice sólo las cantidades que realmente pagó (además de cualquier otra cantidad tratada como pagada) en 2013, reducida cuando sea necesario, como se describe en Ajustes a los Gastos de Estudios Calificados , más adelante. I need a 1040x form Los gastos de estudios calificados pagados en nombre del estudiante por una persona que no sea el estudiante (como un pariente) se tratan como si hubiesen sido pagados por dicho estudiante. I need a 1040x form Los gastos de estudios calificados pagados (o que se tratan como si hubiesen sido pagados) por un estudiante que es reclamado como dependiente en su declaración de impuestos se tratan como si hubiesen sido pagados por usted. I need a 1040x form Al calcular los créditos tributarios por estudios, si usted o el estudiante toman una deducción por gastos de enseñanza superior, tal como en el Anexo A o C (Formulario 1040), no pueden utilizar esos gastos como gastos de estudios calificados. I need a 1040x form Los gastos de estudios calificados para cualquier período académico tienen que ser reducidos por toda ayuda económica de estudios exenta de los impuestos asignable a dicho período académico. I need a 1040x form Vea Ajustes a los Gastos de Estudios Calificados , más adelante. I need a 1040x form Gastos pagados por adelantado. I need a 1040x form   Los gastos de estudios calificados pagados en 2013 para un período académico que comienza en los primeros tres meses de 2014 se pueden utilizar sólo en el cálculo del crédito por estudios de 2013. I need a 1040x form Vea Período académico , anteriormente. I need a 1040x form Por ejemplo, si usted paga $2,000 en diciembre de 2013 para matrícula calificada por el cuatrimestre del invierno de 2014 que comienza en enero de 2014, puede utilizar los $2,000 en el cálculo del crédito por estudios sólo para 2013 (si reúne todos los otros requisitos). I need a 1040x form No puede utilizar cantidad alguna que haya pagado en 2012 ó 2014 para calcular su(s) crédito(s) tributario(s) por estudios de 2013. I need a 1040x form Gastos pagados con un préstamo. I need a 1040x form   Puede reclamar un crédito por estudios en el caso de gastos de estudios calificados que haya pagado con un préstamo. I need a 1040x form Utilice los gastos para calcular el crédito tributario por estudios correspondiente al año en que se paguen los gastos y no al año en el que se pague el préstamo. I need a 1040x form Trate los pagos del préstamo enviados directamente a la institución de enseñanza superior como si se hubiesen pagado en la fecha en que dicha institución abone los pagos a la cuenta del estudiante. I need a 1040x form Si el estudiante se retira de uno o más cursos. I need a 1040x form   Puede reclamar un crédito tributario por estudios en el caso de gastos de estudios calificados que no se le devuelvan al estudiante si el estudiante se retira de uno o más cursos. I need a 1040x form No se Permite Beneficio Doble No se permite hacer lo siguiente: Deducir gastos de enseñanza superior en su declaración de impuestos sobre los ingresos (por ejemplo, un gasto de negocio) y reclamar también un crédito por estudios basándose en dichos gastos. I need a 1040x form Reclamar más de un (1) crédito tributario por estudios basándose en los mismos gastos de estudios calificados. I need a 1040x form Reclamar un crédito por estudios basándose en los mismos gastos utilizados para calcular la parte exenta del impuesto de distribuciones de una cuenta de ahorros para estudios Coverdell (Coverdell ESA, por su abreviatura en inglés) o un programa de matrícula calificada (QTP, por sus siglas en inglés). I need a 1040x form Reclamar un crédito basándose en gastos de estudios calificados que hayan sido pagados con ayuda para estudios, tal como una beca o subvención o ayuda provista por el empleador, libres de impuestos. I need a 1040x form Vea Ajustes a los Gastos de Estudios Calificados, a continuación. I need a 1040x form Ajustes a los Gastos de Estudios Calificados Para cada estudiante, se tiene que restar los gastos de estudios calificados, pagados en 2013, por o en nombre de dicho estudiante bajo las siguientes reglas. I need a 1040x form El resultado es la cantidad ajustada en gastos de estudios calificados por cada estudiante. I need a 1040x form Ayuda económica para estudios exenta de impuestos. I need a 1040x form   Si en 2013 recibió ayuda económica para estudios que está exenta de impuestos, reste la cantidad de la ayuda económica para estudios exenta de impuestos asignable para cada período académico de la cantidad de gastos de estudios calificados para cada período académico. I need a 1040x form Vea Período académico , anteriormente. I need a 1040x form   La ayuda económica para estudios exenta de impuestos incluye: Partes no sujetas a impuestos de becas de estudios y becas de investigación (vea el capítulo 12 de esta publicación y el capítulo 1 de la Publicación 970, en inglés), La parte no sujeta a impuestos de subvenciones federales Pell (vea el capítulo 1 de la Publicación 970, en inglés), La parte no sujeta a impuestos de ayuda económica para estudios provista por el empleador (vea la Publicación 970, en inglés), Ayuda económica para estudios para veteranos (vea el capítulo 1 de la Publicación 970, en inglés) y Cualquier otro pago no sujeto a impuestos (libre de impuestos) (que no sean regalos ni herencias) recibido como ayuda económica para estudios. I need a 1040x form   Por lo general, toda beca de estudios o de investigación es tratada como una ayuda económica para estudios exenta de impuestos. I need a 1040x form Sin embargo, una beca de estudios o de investigación no será tratada como dicha ayuda al punto de que el estudiante la incluye como ingreso bruto (si el estudiante tiene que presentar una declaración de impuestos) para el año en que reciba la beca de estudios o de investigación y le corresponde uno de los siguientes: La beca de estudios o de investigación (o cualquier parte de dicha beca) tiene que ser aplicada (por sus condiciones) a gastos (como de alojamiento y comida) que no sean gastos de estudios calificados como se define en el capítulo 1, Qualified education expenses (Gastos de estudios calificados), de la Publicación 970, en inglés, o La beca de estudios o de investigación (o cualquier parte de dicha beca) puede ser aplicada (por sus condiciones) a gastos (como de alojamiento y comida) que no sean gastos de estudios calificados como se define en el capítulo 1, Qualified education expenses (Gastos de estudios calificados), de la Publicación 970, en inglés. I need a 1040x form Podría aumentar el valor combinado del crédito tributario por estudios y cierta ayuda económica para estudios si el estudiante incluye alguna o toda ayuda económica para estudios del ingreso en el año en que recibió dicha ayuda. I need a 1040x form Para detalles, vea Adjustments of Qualified Education Expenses (Ajustes a los gastos de estudios calificados) en los capítulos 2 y 3 de la Publicación 970, en inglés. I need a 1040x form Cierta ayuda económica para estudios exenta de impuestos recibida después de 2013 podría ser tratada como un reembolso de gastos de estudios calificados que se pagaron en 2013. I need a 1040x form Esta ayuda económica para estudios exenta de impuestos es toda ayuda económica para estudios exenta de impuestos que usted o cualquier otro ha recibido después de 2013 por gastos de estudios calificados pagados en nombre de un estudiante en 2013 (o atribuible a la matrícula de una institución de enseñanza superior que reúne los requisitos durante 2013). I need a 1040x form Si dicha ayuda económica para estudios exenta de impuestos se recibe después de 2013 pero antes de que presente su declaración de impuestos sobre los ingresos para 2013, vea Reembolsos recibidos después de 2013 pero antes de presentar su declaración de impuestos sobre los ingresos, más adelante. I need a 1040x form Si dicha ayuda económica para estudios exenta de impuestos se recibe después de 2013 y después que presenta su declaración de impuestos sobre los ingresos para 2013, vea Reembolsos recibidos después de 2013 y después que presenta su declaración de impuestos sobre los ingresos, más adelante. I need a 1040x form Reembolsos. I need a 1040x form   Un reembolso de gastos de estudios calificados puede reducir gastos de estudios calificados por el año tributable o puede requerir que recupere (reintegre) el crédito tributario por estudios que reclamó en un año anterior. I need a 1040x form Cierta ayuda económica para estudios exenta de impuestos recibida después de 2013 puede ser tratada como un reembolso. I need a 1040x form Vea Ayuda económica para estudios exenta de impuestos, anteriormente. I need a 1040x form Reembolsos recibidos en 2013. I need a 1040x form   Por cada estudiante, calcule los gastos de estudios calificados ajustados de 2013 sumando todos los gastos de estudios calificados pagados en 2013 y reste todos los reembolsos de esos gastos recibidos de la institución de enseñanza superior que reúne los requisitos durante 2013. I need a 1040x form Reembolsos recibidos después de 2013 pero antes de presentar su declaración de impuestos sobre los ingresos. I need a 1040x form   Si alguien recibe un reembolso después de 2013 por gastos de estudios calificados pagado en nombre de un estudiante en 2013 y el reembolso es recibido antes de que presente su declaración de impuestos sobre los ingresos de 2013, reste la cantidad de gastos de estudios calificados de 2013 por la cantidad del reembolso. I need a 1040x form Reembolsos recibidos después de 2013 y después de presentar su declaración de impuestos sobre los ingresos. I need a 1040x form   Si alguien recibe un reembolso después de 2013 por gastos de estudios calificados pagados en nombre de un estudiante en 2013 y el reembolso es recibido después de presentar su declaración de impuestos sobre los ingresos de 2013, podría verse obligado a reintegrar parte o todo el crédito tributario por estudios que reclamó. I need a 1040x form Vea Recuperar (reintegrar) el crédito, a continuación. I need a 1040x form Recuperar (reintegrar) el crédito. I need a 1040x form   Si después de haber presentado su declaración de impuestos sobre los ingresos de 2013, recibe alguna ayuda económica para estudios exenta de impuestos o cualquier reembolso correspondiente a gastos de estudios calificados que haya pagado en 2013, tiene que recuperar (reintegrar) todo crédito en exceso. I need a 1040x form Cuando se vuelve a calcular la cantidad de gastos de estudios calificados ajustados de 2013, reste de dichos gastos la cantidad de la ayuda económica para estudios exenta de impuestos o el (los) reembolso(s) que haya recibido. I need a 1040x form Entonces se calcula nuevamente su(s) crédito(s) tributario(s) por estudios de 2013 y se calcula la cantidad por la cual su impuesto adeudado de 2013 hubiera aumentado si hubiese reclamado dicho(s) crédito(s) nuevamente calculado(s). I need a 1040x form Incluya esa cantidad como un impuesto adicional para el año en que la ayuda económica o el reembolso fueron recibidos. I need a 1040x form Ejemplo. I need a 1040x form   Usted pagó $8,000 por matrícula y gastos escolares de su hijo en diciembre de 2013 por el semestre de primavera que comienza en enero de 2014. I need a 1040x form Usted presentó su declaración de impuestos de 2013 el 3 de febrero de 2014 y reclamó un crédito vitalicio por aprendizaje de $1,600 ($8,000 de gastos de estudios calificados multiplicado por 0. I need a 1040x form 20). I need a 1040x form Usted no reclamó otros créditos tributarios. I need a 1040x form Después de haber presentado su declaración, su hijo se retiró de dos cursos y usted recibió un reembolso de $1,400. I need a 1040x form Tiene que volver a calcular su crédito vitalicio por aprendizaje de 2013 usando $6,600 ($1,400 del reembolso que se resta de los gastos de estudios calificados de $8,000). I need a 1040x form El crédito nuevamente calculado es $1,320 y su impuesto adeudado aumentó por $280. I need a 1040x form Tiene que incluir el resultado de $280 (lo que queda después de que haya restado $1,320 (el crédito nuevamente calculado) de $1,600 (el crédito que había reclamado originalmente)) como un impuesto adicional en su declaración de impuestos sobre los ingresos de 2014. I need a 1040x form Para determinar en dónde incluir dicho impuesto adicional, vea las instrucciones de su declaración de impuestos sobre los ingresos de 2014. I need a 1040x form    Si también paga gastos de estudios calificados en 2014 para un período académico que comienza en los primeros tres meses de 2014 y recibe ayuda económica para estudios exenta de impuestos o un reembolso como se explicó anteriormente, usted puede escoger reducir sus gastos de estudios calificados para el 2014 en vez de reducir sus gastos para 2013. I need a 1040x form Cantidades que no reducen los gastos de estudios calificados. I need a 1040x form   No reste de los gastos de estudios calificados las cantidades pagadas con fondos que el estudiante reciba como: Pagos por servicios, como salarios; Un préstamo; Un regalo; Una herencia o Un retiro de la cuenta de ahorros personal del estudiante. I need a 1040x form   No reste de los gastos de estudios calificados ninguna beca de estudios o beca de investigación reclamada como ingresos en la declaración de ingresos del estudiante en las siguientes situaciones: El uso del dinero está limitado, por los términos de la beca de estudios o de investigación, a los costos de asistencia (como alojamiento y comida) que no sean gastos de estudios calificados, como se definen en el capítulo 1 de la Publicación 970, en inglés. I need a 1040x form El uso del dinero no está limitado. I need a 1040x form   Para ver ejemplos, consulte el capítulo 2 de la Publicación 970, en inglés. I need a 1040x form Please click here for the text description of the image. I need a 1040x form Figura 35-A ¿Puede usted reclamar el crédito por Estudios para 2013? Prev  Up  Next   Home   More Online Publications

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I need a 1040x form Publication 587 - Main Content Table of Contents Qualifying for a DeductionExclusive Use Regular Use Trade or Business Use Principal Place of Business Place To Meet Patients, Clients, or Customers Separate Structure Figuring the DeductionUsing Actual Expenses Using the Simplified Method Daycare Facility Standard meal and snack rates. I need a 1040x form Sale or Exchange of Your HomeGain on Sale Depreciation Basis Adjustment Reporting the Sale More Information Business Furniture and EquipmentListed Property Property Bought for Business Use Personal Property Converted to Business Use Recordkeeping Where To DeductSelf-Employed Persons Employees Partners How To Get Tax HelpLow Income Taxpayer Clinics Worksheet To Figure the Deduction for Business Use of Your HomeInstructions for the Worksheet Worksheets To Figure the Deduction for Business Use of Your Home (Simplified Method) Instructions for the Simplified Method Worksheet Instructions for the Daycare Facility Worksheet Instructions for the Area Adjustment Worksheet Qualifying for a Deduction Generally, you cannot deduct items related to your home, such as mortgage interest, real estate taxes, utilities, maintenance, rent, depreciation, or property insurance, as business expenses. I need a 1040x form However, you may be able to deduct expenses related to the business use of part of your home if you meet specific requirements. I need a 1040x form Even then, the deductible amount of these types of expenses may be limited. I need a 1040x form Use this section and Figure A, later, to decide if you can deduct expenses for the business use of your home. I need a 1040x form To qualify to deduct expenses for business use of your home, you must use part of your home: Exclusively and regularly as your principal place of business (defined later), Exclusively and regularly as a place where you meet or deal with patients, clients, or customers in the normal course of your trade or business, In the case of a separate structure which is not attached to your home, in connection with your trade or business, On a regular basis for certain storage use (see Storage of inventory or product samples , later), For rental use (see Publication 527), or As a daycare facility (see Daycare Facility , later). I need a 1040x form Additional tests for employee use. I need a 1040x form   If you are an employee and you use a part of your home for business, you may qualify for a deduction for its business use. I need a 1040x form You must meet the tests discussed earlier plus: Your business use must be for the convenience of your employer, and You must not rent any part of your home to your employer and use the rented portion to perform services as an employee for that employer. I need a 1040x form If the use of the home office is merely appropriate and helpful, you cannot deduct expenses for the business use of your home. I need a 1040x form Exclusive Use To qualify under the exclusive use test, you must use a specific area of your home only for your trade or business. I need a 1040x form The area used for business can be a room or other separately identifiable space. I need a 1040x form The space does not need to be marked off by a permanent partition. I need a 1040x form You do not meet the requirements of the exclusive use test if you use the area in question both for business and for personal purposes. I need a 1040x form Example. I need a 1040x form You are an attorney and use a den in your home to write legal briefs and prepare clients' tax returns. I need a 1040x form Your family also uses the den for recreation. I need a 1040x form The den is not used exclusively in your trade or business, so you cannot claim a deduction for the business use of the den. I need a 1040x form Exceptions to Exclusive Use You do not have to meet the exclusive use test if either of the following applies. I need a 1040x form You use part of your home for the storage of inventory or product samples (discussed next). I need a 1040x form You use part of your home as a daycare facility, discussed later under Daycare Facility . I need a 1040x form Note. I need a 1040x form With the exception of these two uses, any portion of the home used for business purposes must meet the exclusive use test. I need a 1040x form Storage of inventory or product samples. I need a 1040x form    If you use part of your home for storage of inventory or product samples, you can deduct expenses for the business use of your home without meeting the exclusive use test. I need a 1040x form However, you must meet all the following tests. I need a 1040x form You sell products at wholesale or retail as your trade or business. I need a 1040x form You keep the inventory or product samples in your home for use in your trade or business. I need a 1040x form Your home is the only fixed location of your trade or business. I need a 1040x form You use the storage space on a regular basis. I need a 1040x form The space you use is a separately identifiable space suitable for storage. I need a 1040x form Example. I need a 1040x form Your home is the only fixed location of your business of selling mechanics' tools at retail. I need a 1040x form You regularly use half of your basement for storage of inventory and product samples. I need a 1040x form You sometimes use the area for personal purposes. I need a 1040x form The expenses for the storage space are deductible even though you do not use this part of your basement exclusively for business. I need a 1040x form Regular Use To qualify under the regular use test, you must use a specific area of your home for business on a regular basis. I need a 1040x form Incidental or occasional business use is not regular use. I need a 1040x form You must consider all facts and circumstances in determining whether your use is on a regular basis. I need a 1040x form Trade or Business Use To qualify under the trade-or-business-use test, you must use part of your home in connection with a trade or business. I need a 1040x form If you use your home for a profit-seeking activity that is not a trade or business, you cannot take a deduction for its business use. I need a 1040x form Example. I need a 1040x form You use part of your home exclusively and regularly to read financial periodicals and reports, clip bond coupons, and carry out similar activities related to your own investments. I need a 1040x form You do not make investments as a broker or dealer. I need a 1040x form So, your activities are not part of a trade or business and you cannot take a deduction for the business use of your home. I need a 1040x form Principal Place of Business You can have more than one business location, including your home, for a single trade or business. I need a 1040x form To qualify to deduct the expenses for the business use of your home under the principal place of business test, your home must be your principal place of business for that trade or business. I need a 1040x form To determine whether your home is your principal place of business, you must consider: The relative importance of the activities performed at each place where you conduct business, and The amount of time spent at each place where you conduct business. I need a 1040x form Your home office will qualify as your principal place of business if you meet the following requirements. I need a 1040x form You use it exclusively and regularly for administrative or management activities of your trade or business. I need a 1040x form You have no other fixed location where you conduct substantial administrative or management activities of your trade or business. I need a 1040x form If, after considering your business locations, your home cannot be identified as your principal place of business, you cannot deduct home office expenses. I need a 1040x form However, see the later discussions under Place To Meet Patients, Clients, or Customers and Separate Structure for other ways to qualify to deduct home office expenses. I need a 1040x form Administrative or management activities. I need a 1040x form   There are many activities that are administrative or managerial in nature. I need a 1040x form The following are a few examples. I need a 1040x form Billing customers, clients, or patients. I need a 1040x form Keeping books and records. I need a 1040x form Ordering supplies. I need a 1040x form Setting up appointments. I need a 1040x form Forwarding orders or writing reports. I need a 1040x form Administrative or management activities performed at other locations. I need a 1040x form   The following activities performed by you or others will not disqualify your home office from being your principal place of business. I need a 1040x form You have others conduct your administrative or management activities at locations other than your home. I need a 1040x form (For example, another company does your billing from its place of business. I need a 1040x form ) You conduct administrative or management activities at places that are not fixed locations of your business, such as in a car or a hotel room. I need a 1040x form You occasionally conduct minimal administrative or management activities at a fixed location outside your home. I need a 1040x form You conduct substantial nonadministrative or nonmanagement business activities at a fixed location outside your home. I need a 1040x form (For example, you meet with or provide services to customers, clients, or patients at a fixed location of the business outside your home. I need a 1040x form ) You have suitable space to conduct administrative or management activities outside your home, but choose to use your home office for those activities instead. I need a 1040x form Please click here for the text description of the image. I need a 1040x form Can you deduct business use of the home expenses? Example 1. I need a 1040x form John is a self-employed plumber. I need a 1040x form Most of John's time is spent at customers' homes and offices installing and repairing plumbing. I need a 1040x form He has a small office in his home that he uses exclusively and regularly for the administrative or management activities of his business, such as phoning customers, ordering supplies, and keeping his books. I need a 1040x form John writes up estimates and records of work completed at his customers' premises. I need a 1040x form He does not conduct any substantial administrative or management activities at any fixed location other than his home office. I need a 1040x form John does not do his own billing. I need a 1040x form He uses a local bookkeeping service to bill his customers. I need a 1040x form John's home office qualifies as his principal place of business for deducting expenses for its use. I need a 1040x form He uses the home office for the administrative or managerial activities of his plumbing business and he has no other fixed location where he conducts these administrative or managerial activities. I need a 1040x form His choice to have his billing done by another company does not disqualify his home office from being his principal place of business. I need a 1040x form He meets all the qualifications, including principal place of business, so he can deduct expenses (subject to certain limitations, explained later) for the business use of his home. I need a 1040x form Example 2. I need a 1040x form Pamela is a self-employed sales representative for several different product lines. I need a 1040x form She has an office in her home that she uses exclusively and regularly to set up appointments and write up orders and other reports for the companies whose products she sells. I need a 1040x form She occasionally writes up orders and sets up appointments from her hotel room when she is away on business overnight. I need a 1040x form Pamela's business is selling products to customers at various locations throughout her territory. I need a 1040x form To make these sales, she regularly visits customers to explain the available products and take orders. I need a 1040x form Pamela's home office qualifies as her principal place of business for deducting expenses for its use. I need a 1040x form She conducts administrative or management activities there and she has no other fixed location where she conducts substantial administrative or management activities. I need a 1040x form The fact that she conducts some administrative or management activities in her hotel room (not a fixed location) does not disqualify her home office from being her principal place of business. I need a 1040x form She meets all the qualifications, including principal place of business, so she can deduct expenses (subject to certain limitations, explained later) for the business use of her home. I need a 1040x form Example 3. I need a 1040x form Paul is a self-employed anesthesiologist. I need a 1040x form He spends the majority of his time administering anesthesia and postoperative care in three local hospitals. I need a 1040x form One of the hospitals provides him with a small shared office where he could conduct administrative or management activities. I need a 1040x form Paul very rarely uses the office the hospital provides. I need a 1040x form He uses a room in his home that he has converted to an office. I need a 1040x form He uses this room exclusively and regularly to conduct all the following activities. I need a 1040x form Contacting patients, surgeons, and hospitals regarding scheduling. I need a 1040x form Preparing for treatments and presentations. I need a 1040x form Maintaining billing records and patient logs. I need a 1040x form Satisfying continuing medical education requirements. I need a 1040x form Reading medical journals and books. I need a 1040x form Paul's home office qualifies as his principal place of business for deducting expenses for its use. I need a 1040x form He conducts administrative or management activities for his business as an anesthesiologist there and he has no other fixed location where he conducts substantial administrative or management activities for this business. I need a 1040x form His choice to use his home office instead of the one provided by the hospital does not disqualify his home office from being his principal place of business. I need a 1040x form His performance of substantial nonadministrative or nonmanagement activities at fixed locations outside his home also does not disqualify his home office from being his principal place of business. I need a 1040x form He meets all the qualifications, including principal place of business, so he can deduct expenses (subject to certain limitations, explained later) for the business use of his home. I need a 1040x form Example 4. I need a 1040x form Kathleen is employed as a teacher. I need a 1040x form She is required to teach and meet with students at the school and to grade papers and tests. I need a 1040x form The school provides her with a small office where she can work on her lesson plans, grade papers and tests, and meet with parents and students. I need a 1040x form The school does not require her to work at home. I need a 1040x form Kathleen prefers to use the office she has set up in her home and does not use the one provided by the school. I need a 1040x form She uses this home office exclusively and regularly for the administrative duties of her teaching job. I need a 1040x form Kathleen must meet the convenience-of-the-employer test, even if her home qualifies as her principal place of business for deducting expenses for its use. I need a 1040x form Her employer provides her with an office and does not require her to work at home, so she does not meet the convenience-of-the-employer test and cannot claim a deduction for the business use of her home. I need a 1040x form More Than One Trade or Business The same home office can be the principal place of business for two or more separate business activities. I need a 1040x form Whether your home office is the principal place of business for more than one business activity must be determined separately for each of your trade or business activities. I need a 1040x form You must use the home office exclusively and regularly for one or more of the following purposes. I need a 1040x form As the principal place of business for one or more of your trades or businesses. I need a 1040x form As a place to meet or deal with patients, clients, or customers in the normal course of one or more of your trades or businesses. I need a 1040x form If your home office is a separate structure, in connection with one or more of your trades or businesses. I need a 1040x form You can use your home office for more than one business activity, but you cannot use it for any nonbusiness (i. I need a 1040x form e. I need a 1040x form , personal) activities. I need a 1040x form If you are an employee, any use of the home office in connection with your employment must be for the convenience of your employer. I need a 1040x form See Rental to employer , later, if you rent part of your home to your employer. I need a 1040x form Example. I need a 1040x form Tracy White is employed as a teacher. I need a 1040x form Her principal place of work is the school, which provides her office space to do her school work. I need a 1040x form She also has a mail order jewelry business. I need a 1040x form All her work in the jewelry business is done in her home office and the office is used exclusively for that business. I need a 1040x form If she meets all the other tests, she can deduct expenses for the business use of her home for the jewelry business. I need a 1040x form If Tracy also uses the office for work related to her teaching, she must meet the exclusive use test for both businesses to qualify for the deduction. I need a 1040x form As an employee, Tracy must also meet the convenience-of-the-employer test to qualify for the deduction. I need a 1040x form She does not meet this test for her work as a teacher, so she cannot claim a deduction for the business use of her home for either activity. I need a 1040x form Place To Meet Patients, Clients, or Customers If you meet or deal with patients, clients, or customers in your home in the normal course of your business, even though you also carry on business at another location, you can deduct your expenses for the part of your home used exclusively and regularly for business if you meet both the following tests. I need a 1040x form You physically meet with patients, clients, or customers on your premises. I need a 1040x form Their use of your home is substantial and integral to the conduct of your business. I need a 1040x form Doctors, dentists, attorneys, and other professionals who maintain offices in their homes generally will meet this requirement. I need a 1040x form Using your home for occasional meetings and telephone calls will not qualify you to deduct expenses for the business use of your home. I need a 1040x form The part of your home you use exclusively and regularly to meet patients, clients, or customers does not have to be your principal place of business. I need a 1040x form Example. I need a 1040x form June Quill, a self-employed attorney, works 3 days a week in her city office. I need a 1040x form She works 2 days a week in her home office used only for business. I need a 1040x form She regularly meets clients there. I need a 1040x form Her home office qualifies for a business deduction because she meets clients there in the normal course of her business. I need a 1040x form Separate Structure You can deduct expenses for a separate free-standing structure, such as a studio, workshop, garage, or barn, if you use it exclusively and regularly for your business. I need a 1040x form The structure does not have to be your principal place of business or a place where you meet patients, clients, or customers. I need a 1040x form Example. I need a 1040x form John Berry operates a floral shop in town. I need a 1040x form He grows the plants for his shop in a greenhouse behind his home. I need a 1040x form He uses the greenhouse exclusively and regularly in his business, so he can deduct the expenses for its use, subject to certain limitations, explained later. I need a 1040x form Figuring the Deduction After you determine that you meet the tests under Qualifying for a Deduction , you can begin to figure how much you can deduct. I need a 1040x form When figuring the amount you can deduct for the business use of your home, you will use either your actual expenses or a simplified method. I need a 1040x form Electing to use the simplified method. I need a 1040x form   The simplified method is an alternative to the calculation, allocation, and substantiation of actual expenses. I need a 1040x form You choose whether or not to figure your deduction using the simplified method each taxable year. I need a 1040x form See Using the Simplified Method , later. I need a 1040x form Rental to employer. I need a 1040x form   If you rent part of your home to your employer and you use the rented part in performing services for your employer as an employee, your deduction for the business use of your home is limited. I need a 1040x form You can deduct mortgage interest, qualified mortgage insurance premiums, real estate taxes, and personal casualty losses for the rented part, subject to any limitations. I need a 1040x form However, you cannot deduct otherwise allowable trade or business expenses, business casualty losses, or depreciation related to the use of your home (or use the simplified method as an alternative to deducting these actual expenses) in performing services for your employer. I need a 1040x form Using Actual Expenses If you do not or cannot elect to use the simplified method for a home, you will figure your deduction for that home using your actual expenses. I need a 1040x form You will also need to figure the percentage of your home used for business and the limit on the deduction. I need a 1040x form If you are an employee or a partner, or you use your home in your farming business and you file Schedule F (Form 1040), you can use the Worksheet To Figure the Deduction for Business Use of Your Home, near the end of this publication, to help you figure your deduction. I need a 1040x form If you use your home in a trade or business and you file Schedule C (Form 1040), you will use Form 8829 to figure your deduction. I need a 1040x form Part-year use. I need a 1040x form   You cannot deduct expenses for the business use of your home incurred during any part of the year you did not use your home for business purposes. I need a 1040x form For example, if you begin using part of your home for business on July 1, and you meet all the tests from that date until the end of the year, consider only your expenses for the last half of the year in figuring your allowable deduction. I need a 1040x form Expenses related to tax-exempt income. I need a 1040x form   Generally, you cannot deduct expenses that are related to tax-exempt allowances. I need a 1040x form However, if you receive a tax-exempt parsonage allowance or a tax-exempt military allowance, your expenses for mortgage interest and real estate taxes are deductible under the normal rules. I need a 1040x form No deduction is allowed for other expenses related to the tax-exempt allowance. I need a 1040x form   If your housing is provided free of charge and the value of the housing is tax exempt, you cannot deduct the rental value of any portion of the housing. I need a 1040x form Actual Expenses You must divide the expenses of operating your home between personal and business use. I need a 1040x form The part of a home operating expense you can use to figure your deduction depends on both of the following. I need a 1040x form Whether the expense is direct, indirect, or unrelated. I need a 1040x form The percentage of your home used for business. I need a 1040x form Table 1, next, describes the types of expenses you may have and the extent to which they are deductible. I need a 1040x form Table 1. I need a 1040x form Types of Expenses  Expense  Description  Deductibility Direct Expenses only for  the business part  of your home. I need a 1040x form Deductible in full. I need a 1040x form *   Examples:  Painting or repairs  only in the area  used for business. I need a 1040x form Exception: May be only partially  deductible in a daycare facility. I need a 1040x form See Daycare Facility , later. I need a 1040x form Indirect Expenses for  keeping up and running your  entire home. I need a 1040x form Deductible based on the percentage of your home used for business. I need a 1040x form *   Examples:  Insurance, utilities, and  general repairs. I need a 1040x form   Unrelated Expenses only for  the parts of your  home not used  for business. I need a 1040x form Not deductible. I need a 1040x form   Examples:  Lawn care or painting  a room not used  for business. I need a 1040x form   *Subject to the deduction limit, discussed later. I need a 1040x form Form 8829 and the Worksheet To Figure the Deduction for Business Use of Your Home have separate columns for direct and indirect expenses. I need a 1040x form Certain expenses are deductible whether or not you use your home for business. I need a 1040x form If you qualify to deduct business use of the home expenses, use the business percentage of these expenses to figure your total business use of the home deduction. I need a 1040x form These expenses include the following. I need a 1040x form Real estate taxes. I need a 1040x form Qualified mortgage insurance premiums. I need a 1040x form Deductible mortgage interest. I need a 1040x form Casualty losses. I need a 1040x form Other expenses are deductible only if you use your home for business. I need a 1040x form You can use the business percentage of these expenses to figure your total business use of the home deduction. I need a 1040x form These expenses generally include (but are not limited to) the following. I need a 1040x form Depreciation (covered under Depreciating Your Home , later). I need a 1040x form Insurance. I need a 1040x form Rent paid for the use of property you do not own but use in your trade or business. I need a 1040x form Repairs. I need a 1040x form Security system. I need a 1040x form Utilities and services. I need a 1040x form Real estate taxes. I need a 1040x form   To figure the business part of your real estate taxes, multiply the real estate taxes paid by the percentage of your home used for business. I need a 1040x form   For more information on the deduction for real estate taxes, see Publication 530, Tax Information for Homeowners. I need a 1040x form Deductible mortgage interest. I need a 1040x form   To figure the business part of your deductible mortgage interest, multiply this interest by the percentage of your home used for business. I need a 1040x form You can include interest on a second mortgage in this computation. I need a 1040x form If your total mortgage debt is more than $1,000,000 or your home equity debt is more than $100,000, your deduction may be limited. I need a 1040x form For more information on what interest is deductible, see Publication 936, Home Mortgage Interest Deduction. I need a 1040x form Qualified mortgage insurance premiums. I need a 1040x form   To figure the business part of your qualified mortgage insurance premiums, multiply the premiums by the percentage of your home used for business. I need a 1040x form You can include premiums for insurance on a second mortgage in this computation. I need a 1040x form If your adjusted gross income is more than $100,000 ($50,000 if your filing status is married filing separately), your deduction may be limited. I need a 1040x form For more information, see Publication 936, and Line 13 in the Instructions for Schedule A (Form 1040). I need a 1040x form Casualty losses. I need a 1040x form    If you have a casualty loss on your home that you use for business, treat the casualty loss as a direct expense, an indirect expense, or an unrelated expense, depending on the property affected. I need a 1040x form A direct expense is the loss on the portion of the property you use only in your business. I need a 1040x form Use the entire loss to figure the business use of the home deduction. I need a 1040x form An indirect expense is the loss on property you use for both business and personal purposes. I need a 1040x form Use only the business portion to figure the deduction. I need a 1040x form An unrelated expense is the loss on property you do not use in your business. I need a 1040x form Do not use any of the loss to figure the deduction. I need a 1040x form Example. I need a 1040x form You meet the rules to take a deduction for an office in your home that is 10% of the total area of your house. I need a 1040x form A storm damages your roof. I need a 1040x form This is an indirect expense as the roof is part of the whole house and is considered to be used both for business and personal purposes. I need a 1040x form You would complete Form 4684, Casualties and Thefts, to report your loss. I need a 1040x form You complete both section A (Personal Use Property) and section B (Business and Income-Producing Property) as your home is used both for business and personal purposes. I need a 1040x form Since you use 90% of your home for personal purposes, use 90% of the cost or adjusted basis of your home, insurance or other reimbursement, and fair market value, both before and after the storm, to figure the amounts to enter on lines 2, 3, 5, and 6 of Form 4684. I need a 1040x form Since you use 10% of your home for business purposes, use 10% of the cost or adjusted basis of your home, insurance or other reimbursement, and fair market value, both before and after the storm, to figure the amounts to enter on lines 20, 21, 23, and 24 of Form 4684. I need a 1040x form Forms and worksheets to use. I need a 1040x form   If you are filing Schedule C (Form 1040), get Form 8829 and follow the instructions for casualty losses. I need a 1040x form If you are an employee or a partner, or you file Schedule F (Form 1040), use the Worksheet To Figure the Deduction for Business Use of Your Home, near the end of this publication. I need a 1040x form You will also need to get Form 4684. I need a 1040x form More information. I need a 1040x form   For more information on casualty losses, see Publication 547, Casualties, Disasters, and Thefts. I need a 1040x form Insurance. I need a 1040x form   You can deduct the cost of insurance that covers the business part of your home. I need a 1040x form However, if your insurance premium gives you coverage for a period that extends past the end of your tax year, you can deduct only the business percentage of the part of the premium that gives you coverage for your tax year. I need a 1040x form You can deduct the business percentage of the part that applies to the following year in that year. I need a 1040x form Rent. I need a 1040x form   If you rent the home you occupy and meet the requirements for business use of the home, you can deduct part of the rent you pay. I need a 1040x form To figure your deduction, multiply your rent payments by the percentage of your home used for business. I need a 1040x form   If you own your home, you cannot deduct the fair rental value of your home. I need a 1040x form However, see Depreciating Your Home , later. I need a 1040x form Repairs. I need a 1040x form   The cost of repairs that relate to your business, including labor (other than your own labor), is a deductible expense. I need a 1040x form For example, a furnace repair benefits the entire home. I need a 1040x form If you use 10% of your home for business, you can deduct 10% of the cost of the furnace repair. I need a 1040x form   Repairs keep your home in good working order over its useful life. I need a 1040x form Examples of common repairs are patching walls and floors, painting, wallpapering, repairing roofs and gutters, and mending leaks. I need a 1040x form However, repairs are sometimes treated as a permanent improvement and are not deductible. I need a 1040x form See Permanent improvements , later, under Depreciating Your Home. I need a 1040x form Security system. I need a 1040x form   If you install a security system that protects all the doors and windows in your home, you can deduct the business part of the expenses you incur to maintain and monitor the system. I need a 1040x form You also can take a depreciation deduction for the part of the cost of the security system relating to the business use of your home. I need a 1040x form Utilities and services. I need a 1040x form   Expenses for utilities and services, such as electricity, gas, trash removal, and cleaning services, are primarily personal expenses. I need a 1040x form However, if you use part of your home for business, you can deduct the business part of these expenses. I need a 1040x form Generally, the business percentage for utilities is the same as the percentage of your home used for business. I need a 1040x form Telephone. I need a 1040x form   The basic local telephone service charge, including taxes, for the first telephone line into your home (i. I need a 1040x form e. I need a 1040x form , landline) is a nondeductible personal expense. I need a 1040x form However, charges for business long-distance phone calls on that line, as well as the cost of a second line into your home used exclusively for business, are deductible business expenses. I need a 1040x form Do not include these expenses as a cost of using your home for business. I need a 1040x form Deduct these charges separately on the appropriate form or schedule. I need a 1040x form For example, if you file Schedule C (Form 1040), deduct these expenses on line 25, Utilities (instead of line 30, Expenses for business use of your home). I need a 1040x form Depreciating Your Home If you own your home and qualify to deduct expenses for its business use, you can claim a deduction for depreciation. I need a 1040x form Depreciation is an allowance for the wear and tear on the part of your home used for business. I need a 1040x form You cannot depreciate the cost or value of the land. I need a 1040x form You recover its cost when you sell or otherwise dispose of the property. I need a 1040x form Before you figure your depreciation deduction, you need to know the following information. I need a 1040x form The month and year you started using your home for business. I need a 1040x form The adjusted basis and fair market value of your home (excluding land) at the time you began using it for business. I need a 1040x form The cost of any improvements before and after you began using the property for business. I need a 1040x form The percentage of your home used for business. I need a 1040x form See Business Percentage , later. I need a 1040x form Adjusted basis defined. I need a 1040x form   The adjusted basis of your home is generally its cost, plus the cost of any permanent improvements you made to it, minus any casualty losses or depreciation deducted in earlier tax years. I need a 1040x form For a discussion of adjusted basis, see Publication 551. I need a 1040x form Permanent improvements. I need a 1040x form   A permanent improvement increases the value of property, adds to its life, or gives it a new or different use. I need a 1040x form Examples of improvements are replacing electric wiring or plumbing, adding a new roof or addition, paneling, or remodeling. I need a 1040x form    You must carefully distinguish between repairs and improvements. I need a 1040x form See Repairs , earlier, under Actual Expenses. I need a 1040x form You also must keep accurate records of these expenses. I need a 1040x form These records will help you decide whether an expense is a deductible or a capital (added to the basis) expense. I need a 1040x form However, if you make repairs as part of an extensive remodeling or restoration of your home, the entire job is an improvement. I need a 1040x form Example. I need a 1040x form You buy an older home and fix up two rooms as a beauty salon. I need a 1040x form You patch the plaster on the ceilings and walls, paint, repair the floor, install an outside door, and install new wiring, plumbing, and other equipment. I need a 1040x form Normally, the patching, painting, and floor work are repairs and the other expenses are permanent improvements. I need a 1040x form However, because the work gives your property a new use, the entire remodeling job is a permanent improvement and its cost is added to the basis of the property. I need a 1040x form You cannot deduct any portion of it as a repair expense. I need a 1040x form Adjusting for depreciation deducted in earlier years. I need a 1040x form   Decrease the basis of your property by the depreciation you deducted, or could have deducted, on your tax returns under the method of depreciation you properly selected. I need a 1040x form If you deducted less depreciation than you could have under the method you selected, decrease the basis by the amount you could have deducted under that method. I need a 1040x form If you did not deduct any depreciation, decrease the basis by the amount you could have deducted. I need a 1040x form   If you deducted more depreciation than you should have, decrease your basis by the amount you should have deducted, plus the part of the excess depreciation you deducted that actually decreased your tax liability for any year. I need a 1040x form   If you deducted the incorrect amount of depreciation, see Publication 946. I need a 1040x form Fair market value defined. I need a 1040x form   The fair market value of your home is the price at which the property would change hands between a buyer and a seller, neither having to buy or sell, and both having reasonable knowledge of all necessary facts. I need a 1040x form Sales of similar property, on or about the date you begin using your home for business, may be helpful in determining the property's fair market value. I need a 1040x form Figuring the depreciation deduction for the current year. I need a 1040x form   If you began using your home for business before 2013, continue to use the same depreciation method you used in past tax years. I need a 1040x form   If you began using your home for business for the first time in 2013, depreciate the business part as nonresidential real property under the modified accelerated cost recovery system (MACRS). I need a 1040x form Under MACRS, nonresidential real property is depreciated using the straight line method over 39 years. I need a 1040x form For more information on MACRS and other methods of depreciation, see Publication 946. I need a 1040x form   To figure the depreciation deduction, you must first figure the part of the cost of your home that can be depreciated (depreciable basis). I need a 1040x form The depreciable basis is figured by multiplying the percentage of your home used for business by the smaller of the following. I need a 1040x form The adjusted basis of your home (excluding land) on the date you began using your home for business. I need a 1040x form The fair market value of your home (excluding land) on the date you began using your home for business. I need a 1040x form Depreciation table. I need a 1040x form   If 2013 was the first year you used your home for business, you can figure your 2013 depreciation for the business part of your home by using the appropriate percentage from the following table. I need a 1040x form Table 2. I need a 1040x form MACRS Percentage Table for 39-Year Nonresidential Real Property Month First Used for Business Percentage To Use 1 2. I need a 1040x form 461% 2 2. I need a 1040x form 247% 3 2. I need a 1040x form 033% 4 1. I need a 1040x form 819% 5 1. I need a 1040x form 605% 6 1. I need a 1040x form 391% 7 1. I need a 1040x form 177% 8 0. I need a 1040x form 963% 9 0. I need a 1040x form 749% 10 0. I need a 1040x form 535% 11 0. I need a 1040x form 321% 12 0. I need a 1040x form 107%   Multiply the depreciable basis of the business part of your home by the percentage from the table for the first month you use your home for business. I need a 1040x form See Publication 946 for the percentages for the remaining tax years of the recovery period. I need a 1040x form Example. I need a 1040x form In May, George Miller began to use one room in his home exclusively and regularly to meet clients. I need a 1040x form This room is 8% of the square footage of his home. I need a 1040x form He bought the home in 2003 for $125,000. I need a 1040x form He determined from his property tax records that his adjusted basis in the house (exclusive of land) is $115,000. I need a 1040x form In May, the house had a fair market value of $165,000. I need a 1040x form He multiplies his adjusted basis of $115,000 (which is less than the fair market value) by 8%. I need a 1040x form The result is $9,200, his depreciable basis for the business part of the house. I need a 1040x form George files his return based on the calendar year. I need a 1040x form May is the 5th month of his tax year. I need a 1040x form He multiplies his depreciable basis of $9,200 by 1. I need a 1040x form 605% (. I need a 1040x form 01605), the percentage from the table for the 5th month. I need a 1040x form His depreciation deduction is $147. I need a 1040x form 66. I need a 1040x form Depreciating permanent improvements. I need a 1040x form   Add the costs of permanent improvements made before you began using your home for business to the basis of your property. I need a 1040x form Depreciate these costs as part of the cost of your home as explained earlier. I need a 1040x form The costs of improvements made after you begin using your home for business (that affect the business part of your home, such as a new roof) are depreciated separately. I need a 1040x form Multiply the cost of the improvement by the business-use percentage and depreciate the result over the recovery period that would apply to your home if you began using it for business at the same time as the improvement. I need a 1040x form For improvements made this year, the recovery period is 39 years. I need a 1040x form For the percentage to use for the first year, see Table 2, earlier. I need a 1040x form For more information on recovery periods, see Publication 946. I need a 1040x form Business Percentage To find the business percentage, compare the size of the part of your home that you use for business to your whole house. I need a 1040x form Use the resulting percentage to figure the business part of the expenses for operating your entire home. I need a 1040x form You can use any reasonable method to determine the business percentage. I need a 1040x form The following are two commonly used methods for figuring the percentage. I need a 1040x form Divide the area (length multiplied by the width) used for business by the total area of your home. I need a 1040x form If the rooms in your home are all about the same size, you can divide the number of rooms used for business by the total number of rooms in your home. I need a 1040x form Example 1. I need a 1040x form Your office is 240 square feet (12 feet × 20 feet). I need a 1040x form Your home is 1,200 square feet. I need a 1040x form Your office is 20% (240 ÷ 1,200) of the total area of your home. I need a 1040x form Your business percentage is 20%. I need a 1040x form Example 2. I need a 1040x form You use one room in your home for business. I need a 1040x form Your home has 10 rooms, all about equal size. I need a 1040x form Your office is 10% (1 ÷ 10) of the total area of your home. I need a 1040x form Your business percentage is 10%. I need a 1040x form Use lines 1-7 of Form 8829, or lines 1-3 on the Worksheet To Figure the Deduction for Business Use of Your Home (near the end of this publication) to figure your business percentage. I need a 1040x form Deduction Limit If your gross income from the business use of your home equals or exceeds your total business expenses (including depreciation), you can deduct all your business expenses related to the use of your home. I need a 1040x form If your gross income from the business use of your home is less than your total business expenses, your deduction for certain expenses for the business use of your home is limited. I need a 1040x form Your deduction of otherwise nondeductible expenses, such as insurance, utilities, and depreciation of your home (with depreciation of your home taken last), that are allocable to the business, is limited to the gross income from the business use of your home minus the sum of the following. I need a 1040x form The business part of expenses you could deduct even if you did not use your home for business (such as mortgage interest, real estate taxes, and casualty and theft losses that are allowable as itemized deductions on Schedule A (Form 1040)). I need a 1040x form These expenses are discussed in detail under Actual Expenses , earlier. I need a 1040x form The business expenses that relate to the business activity in the home (for example, business phone, supplies, and depreciation on equipment), but not to the use of the home itself. I need a 1040x form If you are self-employed, do not include in (2) above your deduction for one-half of your self-employment tax. I need a 1040x form Carryover of unallowed expenses. I need a 1040x form   If your deductions are greater than the current year's limit, you can carry over the excess to the next year in which you use actual expenses. I need a 1040x form They are subject to the deduction limit for that year, whether or not you live in the same home during that year. I need a 1040x form Figuring the deduction limit and carryover. I need a 1040x form   If you are an employee or a partner, or you file Schedule F (Form 1040), use the Worksheet To Figure the Deduction for Business Use of Your Home, near the end of this publication. I need a 1040x form If you file Schedule C (Form 1040), figure your deduction limit and carryover on Form 8829. I need a 1040x form Example. I need a 1040x form You meet the requirements for deducting expenses for the business use of your home. I need a 1040x form You use 20% of your home for business. I need a 1040x form In 2013, your business expenses and the expenses for the business use of your home are deducted from your gross income in the following order. I need a 1040x form    Gross income from business $6,000 Minus:   Deductible mortgage interest and real estate taxes (20%) 3,000 Business expenses not related to the use of your home (100%) (business phone, supplies, and depreciation on equipment) 2,000 Deduction limit $1,000 Minus other expenses allocable to business use of home:   Maintenance, insurance, and utilities (20%) 800 Depreciation allowed (20% = $1,600 allowable, but subject to balance of deduction limit) 200 Other expenses up to the deduction limit $1,000 Depreciation carryover to 2014 ($1,600 − $200) (subject to deduction limit in 2014) $1,400   You can deduct all of the business part of your deductible mortgage interest and real estate taxes ($3,000). I need a 1040x form You also can deduct all of your business expenses not related to the use of your home ($2,000). I need a 1040x form Additionally, you can deduct all of the business part of your expenses for maintenance, insurance, and utilities, because the total ($800) is less than the $1,000 deduction limit. I need a 1040x form Your deduction for depreciation for the business use of your home is limited to $200 ($1,000 minus $800) because of the deduction limit. I need a 1040x form You can carry over the $1,400 balance and add it to your depreciation for 2014, subject to your deduction limit in 2014. I need a 1040x form More than one place of business. I need a 1040x form   If part of the gross income from your trade or business is from the business use of part of your home and part is from a place other than your home, you must determine the part of your gross income from the business use of your home before you figure the deduction limit. I need a 1040x form In making this determination, consider the time you spend at each location, the business investment in each location, and any other relevant facts and circumstances. I need a 1040x form If your home office qualifies as your principal place of business, you can deduct your daily transportation costs between your home and another work location in the same trade or business. I need a 1040x form For more information on transportation costs, see Publication 463, Travel, Entertainment, Gift, and Car Expenses. I need a 1040x form Using the Simplified Method The simplified method is an alternative to the calculation, allocation, and substantiation of actual expenses. I need a 1040x form In most cases, you will figure your deduction by multiplying $5, the prescribed rate, by the area of your home used for a qualified business use. I need a 1040x form The area you use to figure your deduction is limited to 300 square feet. I need a 1040x form See Simplified Amount , later, for information about figuring the amount of the deduction. I need a 1040x form For more information about the simplified method, see Revenue Procedure 2013-13, 2013-06 I. I need a 1040x form R. I need a 1040x form B. I need a 1040x form 478, available at www. I need a 1040x form irs. I need a 1040x form gov/irb/2013-06_IRB/ar09. I need a 1040x form html. I need a 1040x form Actual expenses and depreciation of your home. I need a 1040x form   If you elect to use the simplified method, you cannot deduct any actual expenses for the business except for business expenses that are not related to the use of the home. I need a 1040x form You also cannot deduct any depreciation (including any additional first-year depreciation) or section 179 expense for the portion of the home that is used for a qualified business use. I need a 1040x form The depreciation deduction allowable for that portion of the home is deemed to be zero for a year you use the simplified method. I need a 1040x form If you figure your deduction for business use of the home using actual expenses in a subsequent year, you will have to use the appropriate optional depreciation table for MACRS to figure your depreciation. I need a 1040x form More information. I need a 1040x form   For more information about claiming depreciation in a subsequent year, see Revenue Procedure 2013-13, 2013-06 I. I need a 1040x form R. I need a 1040x form B. I need a 1040x form 478, available at www. I need a 1040x form irs. I need a 1040x form gov/irb/2013-06_IRB/ar09. I need a 1040x form html. I need a 1040x form See Publication 946 for the optional depreciation tables Although you cannot deduct any depreciation or section 179 expense for the portion of your home used for a qualified business use, you may still claim depreciation or the section 179 expense deduction on other assets used in the business (for example, furniture and equipment). I need a 1040x form Expenses deductible without regard to business use. I need a 1040x form   When using the simplified method, treat as personal expenses those business expenses related to the use of the home that are deductible without regard to whether there is a qualified business use of the home. I need a 1040x form These expenses include mortgage interest, real estate taxes, and casualty losses, subject to any limitations. I need a 1040x form See Where To Deduct , later. I need a 1040x form If you also rent part of your home, you must still allocate these expenses between rental use and personal use (for this purpose, personal use includes business use reported using the simplified method). I need a 1040x form No deduction of carryover of actual expenses. I need a 1040x form   If you used actual expenses to figure your deduction for business use of the home in a prior year and your deduction was limited, you cannot deduct the disallowed amount carried over from the prior year during a year you figure your deduction using the simplified method. I need a 1040x form Instead, you will continue to carry over the disallowed amount to the next year that you use actual expenses to figure your deduction. I need a 1040x form Electing the Simplified Method You choose whether or not to figure your deduction using the simplified method each taxable year. I need a 1040x form Make the election for a home by using the simplified method to figure the deduction for the qualified business use of that home on a timely filed, original federal income tax return. I need a 1040x form An election for a taxable year, once made, is irrevocable. I need a 1040x form A change from using the simplified method in one year to actual expenses in a succeeding taxable year, or vice-versa, is not a change in method of accounting and does not require the consent of the Commissioner. I need a 1040x form Shared use. I need a 1040x form   If you share your home with someone else who also uses the home in a business that qualifies for this deduction, each of you make your own election. I need a 1040x form More than one qualified business use. I need a 1040x form   If you conduct more than one business that qualifies for this deduction in your home, your election to use the simplified method applies to all your qualified business uses of that home. I need a 1040x form More than one home. I need a 1040x form   If you used more than one home during the year (for example, you moved during the year), you can elect to use the simplified method for only one of the homes. I need a 1040x form You must figure the deduction for any other home using actual expenses. I need a 1040x form Simplified Amount Your deduction for the qualified business use of a home is the sum of each amount you figure for a separate qualified business use of your home. I need a 1040x form To figure your deduction for the business use of a home using the simplified method, you will need to know the following information for each qualified business use of the home. I need a 1040x form The allowable area of your home used in conducting the business. I need a 1040x form If you did not conduct the business for the entire year in the home or the area changed during the year, you will need to know the allowable area you used and the number of days you conducted the business for each month. I need a 1040x form The gross income from the business use of your home. I need a 1040x form The amount of the business expenses that are not related to the use of your home. I need a 1040x form If the qualified business use is for a daycare facility that uses space in your home on a regular (but not exclusive) basis, you will also need to know the percentage of time that part of your home is used for daycare. I need a 1040x form To figure the amount you can deduct for qualified business use of your home using the simplified method, follow these 3 steps. I need a 1040x form Multiply the allowable area by $5 (or less than $5 if the qualified business use is for a daycare that uses space in your home on a regular, but not exclusive, basis). I need a 1040x form See Allowable area and Space used regularly for daycare , later. I need a 1040x form Subtract the expenses from the business that are not related to the use of the home from the gross income related to the business use of the home. I need a 1040x form If these expenses are greater than the gross income from the business use of the home, then you cannot take a deduction for this business use of the home. I need a 1040x form See Gross income limitation , later. I need a 1040x form Take the smaller of the amounts from (1) and (2). I need a 1040x form This is the amount you can deduct for this qualified business use of your home using the simplified method. I need a 1040x form If you are an employee or a partner, or you use your home in your farming business and file Schedule F (Form 1040), you can use the Simplified Method Worksheet, near the end of this publication, to help you figure your deduction. I need a 1040x form If you use your home in a trade or business and you file Schedule C (Form 1040), you will use the Simplified Method Worksheet in your Instructions for Schedule C to figure your deduction. I need a 1040x form Allowable area. I need a 1040x form   In most cases, the allowable area is the smaller of the actual area (in square feet) of your home used in conducting the business and 300 square feet. I need a 1040x form Your allowable area may be smaller if you conducted the business as a qualified joint venture with your spouse, the area used by the business was shared with another qualified business use, you used the home for the business for only part of the year, or the area used by the business changed during the year. I need a 1040x form You can use the Area Adjustment Worksheet (for simplified method), near the end of this publication, to help you figure your allowable area for a qualified business use. I need a 1040x form Area used by a qualified joint venture. I need a 1040x form   If the qualified business use of the home is also a qualified joint venture, you and your spouse will figure the deduction for the business use separately. I need a 1040x form Split the actual area used in conducting business between you and your spouse in the same manner you split your other tax attributes. I need a 1040x form Then, each spouse will figure the allowable area separately. I need a 1040x form For more information about qualified joint ventures, see Qualified Joint Venture in the Instructions for Schedule C. I need a 1040x form Shared use. I need a 1040x form   If you share your home with someone else who uses the home to conduct business that also qualifies for this deduction, you may not include the same square feet to figure your deduction as the other person. I need a 1040x form You must allocate the shared space between you and the other person in a reasonable manner. I need a 1040x form Example. I need a 1040x form Kristin and Lindsey are roommates. I need a 1040x form Kristin uses 300 square feet of their home for a qualified business use. I need a 1040x form Lindsey uses 200 square feet of their home for a separate qualified business use. I need a 1040x form The qualified business uses share 100 square feet. I need a 1040x form In addition to the portion that they do not share, Kristin and Lindsey can both claim 50 of the 100 square feet or divide the 100 square feet between them in any reasonable manner. I need a 1040x form If divided evenly, Kristin could claim 250 square feet using the simplified method and Lindsey could claim 150 square feet. I need a 1040x form More than one qualified business use. I need a 1040x form   If you conduct more than one business qualifying for the deduction, you are limited to a maximum of 300 square feet for all of the businesses. I need a 1040x form Allocate the actual square footage used (up to the maximum of 300 square feet) among your qualified business uses in a reasonable manner. I need a 1040x form However, do not allocate more square feet to a qualified business use than you actually use for that business. I need a 1040x form Rental use. I need a 1040x form   The simplified method does not apply to rental use. I need a 1040x form A rental use that qualifies for the deduction must be figured using actual expenses. I need a 1040x form If the rental use and a qualified business use share the same area, you will have to allocate the actual area used between the two uses. I need a 1040x form You cannot use the same area to figure a deduction for the qualified business use as you are using to figure the deduction for the rental use. I need a 1040x form Part-year use or area changes. I need a 1040x form   If your qualified business use was for a portion of the taxable year (for example, a seasonal business or a business that begins during the taxable year) or you changed the square footage of your qualified business use, your deduction is limited to the average monthly allowable square footage. I need a 1040x form You calculate the average monthly allowable square footage by adding the amount of allowable square feet you used in each month and dividing the sum by 12. I need a 1040x form When determining the average monthly allowable square footage, you cannot take more than 300 square feet into account for any one month. I need a 1040x form Additionally, if your qualified business use was less than 15 days in a month, you must use -0- for that month. I need a 1040x form Example 1. I need a 1040x form Andy files his federal income tax return on a calendar year basis. I need a 1040x form On July 20, he began using 420 square feet of his home for a qualified business use. I need a 1040x form He continued to use the 420 square feet until the end of the year. I need a 1040x form His average monthly allowable square footage is 125 square feet, which is figured using 300 square feet for each month August through December divided by the number of months in the taxable year ((0 + 0 + 0 + 0 + 0 + 0 + 0 + 300 + 300 + 300 + 300 + 300)/12). I need a 1040x form Example 2. I need a 1040x form Amy files her federal income tax return on a calendar year basis. I need a 1040x form On April 20, she began using 100 square feet of her home for a qualified business use. I need a 1040x form On August 5, she expanded the area of her qualified use to 330 square feet. I need a 1040x form Amy continued to use the 330 square feet until the end of the year. I need a 1040x form Her average monthly allowable square footage is 150 square feet, which is figured using 100 square feet for May through July and 300 square feet for August through December divided by the number of months in the taxable year ((0 + 0 + 0 + 0 + 100 + 100 +100 + 300 + 300 + 300 + 300 + 300)/12). I need a 1040x form Gross income limitation. I need a 1040x form   Your deduction for business use of the home is limited to an amount equal to the gross income derived from the qualified business use of the home reduced by the business deductions that are unrelated to the use of your home. I need a 1040x form If the business deductions that are unrelated to the use of your home are greater than the gross income derived from the qualified business use of your home, then you cannot take a deduction for this qualified business use of your home. I need a 1040x form Business expenses not related to use of the home. I need a 1040x form   These expenses relate to the business activity in the home, but not to the use of the home itself. I need a 1040x form You can still deduct business expenses that are unrelated to the use of the home. I need a 1040x form See Where To Deduct , later. I need a 1040x form Examples of business expenses that are unrelated to the use of the home are advertising, wages, supplies, dues, and depreciation for equipment. I need a 1040x form Space used regularly for daycare. I need a 1040x form   If you do not use the area of your home exclusively for daycare, you must reduce the prescribed rate (maximum $5 per square foot) before figuring your deduction. I need a 1040x form The reduced rate will equal the prescribed rate times a fraction. I need a 1040x form The numerator of the fraction is the number of hours that the space was used during the year for daycare and the denominator is the total number of hours during the year that the space was available for all uses. I need a 1040x form You can use the Daycare Facility Worksheet (for simplified method), near the end of this publication, to help you figure the reduced rate. I need a 1040x form    If you used at least 300 square feet for daycare regularly and exclusively during the year, then you do not need to reduce the prescribed rate or complete the Daycare Facility Worksheet. I need a 1040x form Daycare Facility If you use space in your home on a regular basis for providing daycare, you may be able to claim a deduction for that part of your home even if you use the same space for nonbusiness purposes. I need a 1040x form To qualify for this exception to the exclusive use rule, you must meet both of the following requirements. I need a 1040x form You must be in the trade or business of providing daycare for children, persons age 65 or older, or persons who are physically or mentally unable to care for themselves. I need a 1040x form You must have applied for, been granted, or be exempt from having, a license, certification, registration, or approval as a daycare center or as a family or group daycare home under state law. I need a 1040x form You do not meet this requirement if your application was rejected or your license or other authorization was revoked. I need a 1040x form Figuring the deduction. I need a 1040x form   If you elect to use the simplified method for your home, figure your deduction as described earlier in Using the Simplified Method under Figuring the Deduction. I need a 1040x form    If you are figuring your deduction using actual expenses and you regularly use part of your home for daycare, figure what part is used for daycare, as explained in Business Percentage , earlier, under Figuring the Deduction. I need a 1040x form If you also use that part exclusively for daycare, deduct all the allocable expenses, subject to the deduction limit, as explained earlier. I need a 1040x form   If the use of part of your home as a daycare facility is regular, but not exclusive, you must figure the percentage of time that part of your home is used for daycare. I need a 1040x form A room that is available for use throughout each business day and that you regularly use in your business is considered to be used for daycare throughout each business day. I need a 1040x form You do not have to keep records to show the specific hours the area was used for business. I need a 1040x form You can use the area occasionally for personal reasons. I need a 1040x form However, a room you use only occasionally for business does not qualify for the deduction. I need a 1040x form To find the percentage of time you actually use your home for business, compare the total time used for business to the total time that part of your home can be used for all purposes. I need a 1040x form You can compare the hours of business use in a week with the number of hours in a week (168). I need a 1040x form Or you can compare the hours of business use for the year with the number of hours in the year (8,760 in 2013). I need a 1040x form If you started or stopped using your home for daycare in 2013, you must prorate the number of hours based on the number of days the home was available for daycare. I need a 1040x form Example 1. I need a 1040x form Mary Lake used her basement to operate a daycare business for children. I need a 1040x form She figures the business percentage of the basement as follows. I need a 1040x form Square footage of the basement Square footage of her home = 1,600 3,200 = 50%           She used the basement for daycare an average of 12 hours a day, 5 days a week, for 50 weeks a year. I need a 1040x form During the other 12 hours a day, the family could use the basement. I need a 1040x form She figures the percentage of time the basement was used for daycare as follows. I need a 1040x form Number of hours used for daycare (12 x 5 x 50) Total number of hours in the year (24 x 365) = 3,000 8,760 = 34. I need a 1040x form 25%           Mary can deduct 34. I need a 1040x form 25% of any direct expenses for the basement. I need a 1040x form However, because her indirect expenses are for the entire house, she can deduct only 17. I need a 1040x form 13% of the indirect expenses. I need a 1040x form She figures the percentage for her indirect expenses as follows. I need a 1040x form Business percentage of the basement 50% Multiplied by: Percentage of time used for daycare × 34. I need a 1040x form 25% Percentage for indirect expenses 17. I need a 1040x form 13% Mary completes Form 8829, Part I, figuring the percentage of her home used for business, including the percentage of time the basement was used. I need a 1040x form In Part II, Mary figures her deductible expenses. I need a 1040x form She uses the following information to complete Part II. I need a 1040x form Gross income from her daycare business $50,000 Expenses not related to the business use of the home $25,000 Tentative profit $25,000 Rent $8,400 Utilities $850 Painting the basement $500 Mary enters her tentative profit, $25,000, on line 8. I need a 1040x form (This figure is the same as the amount on line 29 of her Schedule C (Form 1040). I need a 1040x form ) The expenses she paid for rent and utilities relate to her entire home. I need a 1040x form Therefore, she enters the amount paid for rent on line 18, column (b), and the amount paid for utilities on line 20, column (b). I need a 1040x form She shows the total of these expenses on line 22, column (b). I need a 1040x form For line 23, she multiplies the amount on line 22, column (b) by the percentage on line 7 and enters the result, $1,585. I need a 1040x form Mary paid $500 to have the basement painted. I need a 1040x form The painting is a direct expense. I need a 1040x form However, because she did not use the basement exclusively for daycare, she must multiply $500 by the percentage of time the basement was used for daycare (34. I need a 1040x form 25% – line 6). I need a 1040x form She enters $171 (34. I need a 1040x form 25% × $500) on line 19, column (a). I need a 1040x form She adds line 22, column (a), and line 23 and enters $1,756 ($171 + $1,585) on line 25. I need a 1040x form This is less than her deduction limit (line 15), so she can deduct the entire amount. I need a 1040x form She follows the instructions to complete the rest of Part II and enters $1,756 on lines 33 and 35. I need a 1040x form She then carries the $1,756 to line 30 of her Schedule C (Form 1040). I need a 1040x form Example 2. I need a 1040x form Assume the same facts as in Example 1 except that Mary also has another room that was available each business day for children to take naps in. I need a 1040x form Although she did not keep a record of the number of hours the room was actually used for naps, it was used for part of each business day. I need a 1040x form Since the room was available for business use during regular operating hours each business day and was used regularly in the business, it is considered used for daycare throughout each business day. I need a 1040x form The basement and room are 60% of the total area of her home. I need a 1040x form In figuring her expenses, 34. I need a 1040x form 25% of any direct expenses for the basement and room are deductible. I need a 1040x form In addition, 20. I need a 1040x form 55% (34. I need a 1040x form 25% × 60%) of her indirect expenses are deductible. I need a 1040x form Example 3. I need a 1040x form Assume the same facts as in Example 1 except that Mary stopped using her home for a daycare facility on June 24, 2013. I need a 1040x form She used the basement for daycare an average of 12 hours a day, 5 days a week, but for only 25 weeks of the year. I need a 1040x form During the other 12 hours a day, the family could still use the basement. I need a 1040x form She figures the percentage of time the basement was used for business as follows. I need a 1040x form Number of hours used for daycare (12 x 5 x 25) Total number of hours during period used (24 x 175) = 1,500 4,200 = 35. I need a 1040x form 71%           Mary can deduct 35. I need a 1040x form 71% of any direct expenses for the basement. I need a 1040x form However, because her indirect expenses are for the entire house, she can deduct only 17. I need a 1040x form 86% of the indirect expenses. I need a 1040x form She figures the percentage for her indirect expenses as follows. I need a 1040x form Business percentage of the basement 50% Multiplied by: Percentage of time used for daycare × 35. I need a 1040x form 71% Percentage for indirect expenses 17. I need a 1040x form 86% Meals. I need a 1040x form   If you provide food for your daycare recipients, do not include the expense as a cost of using your home for business. I need a 1040x form Claim it as a separate deduction on your Schedule C (Form 1040). I need a 1040x form You can never deduct the cost of food consumed by you or your family. I need a 1040x form You can deduct as a business expense 100% of the actual cost of food consumed by your daycare recipients (see Standard meal and snack rates , later, for an optional method for eligible children) and generally only 50% of the cost of food consumed by your employees. I need a 1040x form However, you can deduct 100% of the cost of food consumed by your employees if its value can be excluded from their wages as a de minimis fringe benefit. I need a 1040x form For more information on meals that meet these requirements, see Meals in chapter 2 of Publication 15-B, Employer's Tax Guide to Fringe Benefits. I need a 1040x form   If you deduct the actual cost of food for your daycare business, keep a separate record (with receipts) of your family's food costs. I need a 1040x form   Reimbursements you receive from a sponsor under the Child and Adult Care Food Program of the Department of Agriculture are taxable only to the extent they exceed your expenses for food for eligible children. I need a 1040x form If your reimbursements are more than your expenses for food, show the difference as income in Part I of Schedule C (Form 1040). I need a 1040x form If your food expenses are greater than the reimbursements, show the difference as an expense in Part V of Schedule C (Form 1040). I need a 1040x form Do not include payments or expenses for your own children if they are eligible for the program. I need a 1040x form Follow this procedure even if you receive a Form 1099-MISC, Miscellaneous Income, reporting a payment from the sponsor. I need a 1040x form Standard meal and snack rates. I need a 1040x form   If you qualify as a family daycare provider, you can use the standard meal and snack rates, instead of actual costs, to compute the deductible cost of meals and snacks provided to eligible children. I need a 1040x form For these purposes: A family daycare provider is a person engaged in the business of providing family daycare. I need a 1040x form Family daycare is childcare provided to eligible children in the home of the family daycare provider. I need a 1040x form The care must be non-medical, not involve a transfer of legal custody, and generally last less than 24 hours each day. I need a 1040x form Eligible children are minor children receiving family daycare in the home of the family daycare provider. I need a 1040x form Eligible children do not include children who are full-time or part-time residents in the home where the childcare is provided or children whose parents or guardians are residents of the same home. I need a 1040x form Eligible children do not include children who receive daycare services for personal reasons of the provider. I need a 1040x form For example, if a provider provides daycare services for a relative as a favor to that relative, that child is not an eligible child. I need a 1040x form   You can compute the deductible cost of each meal and snack you actually purchased and served to an eligible child during the time period you provided family daycare using the standard meal and snack rates shown in Table 3, later. I need a 1040x form You can use the standard meal and snack rates for a maximum of one breakfast, one lunch, one dinner, and three snacks per eligible child per day. I need a 1040x form If you receive reimbursement for a particular meal or snack, you can deduct only the portion of the applicable standard meal or snack rate that is more than the amount of the reimbursement. I need a 1040x form   You can use either the standard meal and snack rates or actual costs to calculate the deductible cost of food provided to eligible children in the family daycare for any particular tax year. I need a 1040x form If you choose to use the standard meal and snack rates for a particular tax year, you must use the rates for all your deductible food costs for eligible children during that tax year. I need a 1040x form However, if you use the standard meal and snack rates in any tax year, you can use actual costs to compute the deductible cost of food in any other tax year. I need a 1040x form   If you use the standard meal and snack rates, you must maintain records to substantiate the computation of the total amount deducted for the cost of food provided to eligible children. I need a 1040x form The records kept should include the name of each child, dates and hours of attendance in the daycare, and the type and quantity of meals and snacks served. I need a 1040x form This information can be recorded in a log similar to the one shown in Exhibit A, near the end of this publication. I need a 1040x form   The standard meal and snack rates include beverages, but do not include non-food supplies used for food preparation, service, or storage, such as containers, paper products, or utensils. I need a 1040x form These expenses can be claimed as a separate deduction on your Schedule C (Form 1040). I need a 1040x form     Table 3. I need a 1040x form Standard Meal and Snack Rates1 Location of Family Daycare Provider Breakfast Lunch Dinner Snack States other than Alaska an