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Income Tax Return

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Income Tax Return

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

For anyone not familiar with the inner workings of tax administration, the array of IRS guidance may seem, well, a little puzzling at first glance. To take a little of the mystery away, here's a brief look at seven of the most common forms of guidance.

In its role in administering the tax laws enacted by the Congress, the IRS must take the specifics of these laws and translate them into detailed regulations, rules and procedures. The Office of Chief Counsel fills this crucial role by producing several different kinds of documents and publications that provide guidance to taxpayers, firms and charitable groups.

Regulation

A regulation is issued by the Internal Revenue Service and Treasury Department to provide guidance for new legislation or to address issues that arise with respect to existing Internal Revenue Code sections. Regulations interpret and give directions on complying with the law. Regulations are published in the Federal Register. Generally, regulations are first published in proposed form in a Notice of Proposed Rulemaking (NPRM). After public input is fully considered through written comments and even a public hearing, a final regulation or a temporary regulation is published as a Treasury Decision (TD), again, in the Federal Register.

Revenue Ruling

A revenue ruling is an official interpretation by the IRS of the Internal Revenue Code, related statutes, tax treaties and regulations. It is the conclusion of the IRS on how the law is applied to a specific set of facts. Revenue rulings are published in the Internal Revenue Bulletin for the information of and guidance to taxpayers, IRS personnel and tax professionals. For example, a revenue ruling may hold that taxpayers can deduct certain automobile expenses.

Revenue Procedure

A revenue procedure is an official statement of a procedure that affects the rights or duties of taxpayers or other members of the public under the Internal Revenue Code, related statutes, tax treaties and regulations and that should be a matter of public knowledge. It is also published in the Internal Revenue Bulletin. While a revenue ruling generally states an IRS position, a revenue procedure provides return filing or other instructions concerning an IRS position. For example, a revenue procedure might specify how those entitled to deduct certain automobile expenses should compute them by applying a certain mileage rate in lieu of calculating actual operating expenses.

Private Letter Ruling

A private letter ruling, or PLR, is a written statement issued to a taxpayer that interprets and applies tax laws to the taxpayer's specific set of facts. A PLR is issued to establish with certainty the federal tax consequences of a particular transaction before the transaction is consummated or before the taxpayer's return is filed. A PLR is issued in response to a written request submitted by a taxpayer and is binding on the IRS if the taxpayer fully and accurately described the proposed transaction in the request and carries out the transaction as described. A PLR may not be relied on as precedent by other taxpayers or IRS personnel. PLRs are generally made public after all information has been removed that could identify the taxpayer to whom it was issued.

Technical Advice Memorandum

A technical advice memorandum, or TAM, is guidance furnished by the Office of Chief Counsel upon the request of an IRS director or an area director, appeals, in response to technical or procedural questions that develop during a proceeding. A request for a TAM generally stems from an examination of a taxpayer's return, a consideration of a taxpayer's claim for a refund or credit, or any other matter involving a specific taxpayer under the jurisdiction of the territory manager or the area director, appeals. Technical Advice Memoranda are issued only on closed transactions and provide the interpretation of proper application of tax laws, tax treaties, regulations, revenue rulings or other precedents. The advice rendered represents a final determination of the position of the IRS, but only with respect to the specific issue in the specific case in which the advice is issued. Technical Advice Memoranda are generally made public after all information has been removed that could identify the taxpayer whose circumstances triggered a specific memorandum.

Notice

A notice is a public pronouncement that may contain guidance that involves substantive interpretations of the Internal Revenue Code or other provisions of the law. For example, notices can be used to relate what regulations will say in situations where the regulations may not be published in the immediate future.
 

Announcement

An announcement is a public pronouncement that has only immediate or short-term value. For example, announcements can be used to summarize the law or regulations without making any substantive interpretation; to state what regulations will say when they are certain to be published in the immediate future; or to notify taxpayers of the existence of an approaching deadline.

Page Last Reviewed or Updated: 12-Feb-2014

The Income Tax Return

Income tax return Publication 179 - Additional Material Table of Contents 15. Income tax return Reglas especiales para varias clases de servicios y de pagos Cómo obtener ayuda relacionada con las contribuciones 15. Income tax return Reglas especiales para varias clases de servicios y de pagos Reglas especiales para varias clases de servicios y de pagos La tabla que aparece a continuación trata en forma resumida las clases especiales de trabajo y de pagos sujetos a la contribución. Income tax return Si usted necesita información más detallada, visite la oficina del Servicio Federal de Rentas Internas en Guaynabo, vea los reglamentos relacionados con las contribuciones sobre la nómina o llame al 1-800-829-4933. Income tax return Clases especiales de empleo y tipos  especiales de paga Contribuciones sobre la Nómina Para la contribución al Seguro Social y al seguro Medicare (incluyendo la Contribución Adicional al Medicare, cuando los salarios pagados exceden de $200,000), la paga es: Bajo la Ley Federal de Contribución para el Desempleo (FUTA), la paga es: Trabajo agrícola:     1. Income tax return Servicios en fincas relacionados con el cultivo del suelo; cultivo o recolección de cualquier producto agrícola u hortícola; crianza, etc. Income tax return , de ganado, aves, abejas, animales de piel o silvestres. Income tax return Tributable, si responde al requisito de los $150 o $2,500 (vea el apartado 7). Income tax return Tributable, si responde a cualesquiera de los dos requisitos del apartado 10. Income tax return 2. Income tax return Servicios prestados al dueño o explotador de una finca, si la mayor parte se prestan en la finca, para la administración, mantenimiento, etc. Income tax return , de la finca, de los aperos o del equipo o en el salvamento de madera y limpieza de leña y demás escombros dejados por un huracán. Income tax return Tributable, si responde al requisito de los $150 o $2,500 (vea el apartado 7). Income tax return Tributable, si responde a cualesquiera de los dos requisitos del apartado 10. Income tax return 3. Income tax return Servicios relacionados con el cultivo y la recolección de determinados productos resinosos (aguarrás y demás productos oleorresinosos). Income tax return Tributable, si responde al requisito de los $150 o $2,500 (vea el apartado 7). Income tax return Tributable, si responde a cualesquiera de los dos requisitos del apartado 10. Income tax return 4. Income tax return Servicios relacionados con el desmote de algodón. Income tax return Tributable, si responde al requisito de los $150 o $2,500 (vea el apartado 7). Income tax return Tributable, si responde a cualesquiera de los dos requisitos del apartado 10. Income tax return 5. Income tax return Servicios prestados fuera de la finca relacionados con la incubación de aves de corral. Income tax return Tributable (como labor no agrícola). Income tax return * Tributable, si responde a cualesquiera de los dos requisitos del apartado 10. Income tax return 6. Income tax return Servicios relacionados con la operación o conservación de canales, embalses o vías fluviales y utilizados exclusivamente en la provisión o almacenaje de agua para fines agrícolas que no se mantienen ni se operan con fines de lucro. Income tax return Tributable, si responde al requisito de los $150 o $2,500 (vea el apartado 7). Income tax return Tributable, si responde a cualesquiera de los dos requisitos del apartado 10. Income tax return 7. Income tax return Servicios en la elaboración, empaque, entrega, etc. Income tax return , de cualquier producto agrícola u hortícola en su estado no manufacturado:     a. Income tax return Empleado por el explotador de la finca. Income tax return Si el explotador produjo más de la mitad del producto elaborado, será tributable si responde al requisito de los $150 o $2,500 (vea el apartado 7); de lo contrario, será tributable como labor no agrícola. Income tax return * Tributable si el patrono produjo más de la mitad de los productos elaborados y, además, responde a cualesquiera de los dos requisitos del apartado 10. Income tax return De lo contrario, será tributable como labor no agrícola. Income tax return b. Income tax return Empleado por un grupo no incorporado  de explotadores de fincas (no más de 20). Income tax return Si el grupo produjo todos los productos elaborados, será tributable si responde al requisito de los $150 o $2,500 (vea el apartado 7); de lo contrario, será tributable como labor no agrícola. Income tax return * Tributable si el patrono produjo más de la mitad de los productos elaborados y, además, responde a cualesquiera de los dos requisitos del apartado 10. Income tax return De lo contrario, será tributable como labor no agrícola. Income tax return c. Income tax return Empleado por otro grupo de operadores  de una finca (incluyendo organizaciones  cooperativas y tratantes comerciales). Income tax return Tributable (como labor no agrícola). Income tax return * Tributable si el patrono produjo más de la mitad de los productos elaborados y, además, responde a cualesquiera de los dos requisitos del apartado 10. Income tax return De lo contrario, será tributable como labor no agrícola. Income tax return 8. Income tax return Servicios en el manejo o la elaboración de artículos después de su entrega al mercado final o en el enlatado o congelación comercial. Income tax return Tributable (como labor no agrícola). Income tax return * Tributable (como labor no agrícola). Income tax return *Los salarios recibidos por servicios que no se consideran trabajo agrícola se declaran en el Formulario 941-PR o Formulario 944(SP). Income tax return Otras exenciones pueden corresponder. Income tax return Vea los apartados 5 y 12 . Income tax return Reglas especiales para varias clases de servicios y de pagos Clases especiales de empleo y tipos  especiales de paga Contribuciones sobre la Nómina Para la contribución al Seguro Social y al seguro Medicare (incluyendo la Contribución Adicional al Medicare, cuando los salarios pagados exceden de $200,000), la paga es: Bajo la Ley Federal de Contribución para el Desempleo (FUTA), la paga es: Extranjeros:     1. Income tax return Residentes     a. Income tax return Servicios prestados en los EE. Income tax return UU. Income tax return ** Lo mismo que un ciudadano de los EE. Income tax return UU. Income tax return ; exenta, si alguna porción de los servicios prestados como miembro de una tripulación de un avión o barco extranjero se presta fuera de los EE. Income tax return UU. Income tax return Lo mismo que un ciudadano de los EE. Income tax return UU. Income tax return b. Income tax return Servicios prestados fuera de los EE. Income tax return UU. Income tax return ** Tributable, si (a) trabaja para un patrono estadounidense o (b) existe un acuerdo de un patrono estadounidense con el IRS que abarca tanto a los ciudadanos estadounidenses como a los extranjeros residentes que trabajan para sus empresas extranjeras afiliadas o subsidiarias de un patrono estadounidense. Income tax return Exenta, a menos que los servicios se presten en un barco o avión estadounidense y de acuerdo con un contrato hecho en los EE. Income tax return UU. Income tax return o que el extranjero trabaje en tal barco o avión y el mismo toque en un puerto estadounidense. Income tax return 2. Income tax return No residentes Vea la Publicación 15-A, en inglés. Income tax return Vea la Publicación 15-A, en inglés. Income tax return a. Income tax return Trabajadores que han sido admitidos legalmente al país de manera temporera conforme a la sección 101(a)(15)(H)(ii)(a) de la Ley de Inmigración y Nacionalidad para llevar a cabo trabajo agrícola (visa H-2A). Income tax return Exenta. Income tax return Exenta. Income tax return   3. Income tax return Extranjero no residente trabajando en barcos o aviones estadounidenses. Income tax return Tributable si el contrato fue llevado a cabo en los Estados Unidos o el trabajador está empleado en el barco o avión cuando éste toca un puerto estadounidense. Income tax return Salarios de un trabajador fallecido     1. Income tax return Salarios de un trabajador fallecido pagados en el año natural de la muerte de éste a su beneficiario o caudal hereditario (relicto). Income tax return Tributable. Income tax return Tributable. Income tax return 2. Income tax return Salarios de un trabajador fallecido pagados después del final del año de la muerte de éste a su beneficiario o caudal hereditario (relicto). Income tax return Exenta. Income tax return Exenta. Income tax return Compensación pagada a empleados por incapacidad:     Compensación pagada por incapacidad a un empleado en el año que sigue al año en que dicho empleado adquirió el derecho a beneficios por incapacidad bajo la Ley del Seguro Social. Income tax return Exenta, si el empleado no prestó ningún servicio a su patrono durante el período cubierto por el pago. Income tax return Tributable. Income tax return Servicio doméstico en clubes universitarios, fraternidades y hermandades femeninas (sororities). Income tax return Exenta, si la remuneración se le paga a un estudiante regular. Income tax return Exenta también si el patrono está exento de la contribución federal sobre ingresos y la paga es menos de $100. Income tax return Tributable, si el total de los salarios pagados a todos los empleados domésticos en efectivo ascienden a $1,000 o más en cualquier trimestre natural del año actual o anterior. Income tax return Empleados emparentados:     1. Income tax return Hijo empleado por un padre (o por una sociedad de la cual cada socio es padre del hijo). Income tax return Exenta hasta los 18 años de edad. Income tax return Exenta hasta los 21 años de edad. Income tax return 2. Income tax return Hijo empleado por un padre para hacer trabajo doméstico o trabajo que no tenga relación con su ocupación o negocio. Income tax return Exenta hasta los 21 años de edad. Income tax return Exenta hasta los 21 años de edad. Income tax return 3. Income tax return Padre que presta servicios para un hijo. Income tax return Tributable, si presta servicios en la ocupación o negocio del hijo. Income tax return Para empleo doméstico en la residencia particular de un hijo, vea la Publicación 926, en inglés. Income tax return Exenta. Income tax return 4. Income tax return Cónyuge que presta servicios para el otro cónyuge. Income tax return Tributable, si presta servicios en la ocupación o negocio del otro cónyuge. Income tax return Exenta. Income tax return Los empleados federales:     1. Income tax return Miembros de las fuerzas armadas, voluntarios del Cuerpo de Paz, miembros de Jóvenes Adultos para la Conservación, miembros de los Cuerpos de Trabajo y miembros del Programa Nacional de Voluntarios Contra la Pobreza y líderes voluntarios. Income tax return Tributable. Income tax return Exenta. Income tax return 2. Income tax return Todos los demás. Income tax return Tributable, si optó por FERS o si volvió a trabajar para el gobierno federal después de haber estado sin trabajar para éste durante más de un año (a no ser que la interrupción haya sido por servicio militar o de la reserva). Income tax return Para otros empleados, por lo general, está sujeta a la contribución al Medicare. Income tax return Exenta, a menos que el trabajador sea un marino mercante que presta servicios en, o relacionados con, un barco estadounidense que es propiedad de, o alquilado por, los Estados Unidos y operado por un agente general del Secretario de Comercio. Income tax return **Los beneficios proporcionados de acuerdo con los planes llamados “planes cafetería” podrían reunir los requisitos para ser excluidos de los salarios para propósitos de la contribución al Seguro Social, al seguro Medicare y al fondo federal para el desempleo. Income tax return Reglas especiales para varias clases de servicios y de pagos Clases especiales de empleo y tipos  especiales de paga Contribuciones sobre la Nómina Para la contribución al Seguro Social y al seguro Medicare (incluyendo la Contribución Adicional al Medicare, cuando los salarios pagados exceden de $200,000), la paga es: Bajo la Ley Federal de Contribución para el Desempleo (FUTA), la paga es: Empleo relacionado con la pesca de:     1. Income tax return Salmón o mero. Income tax return Tributable a menos que la (3) sea aplicable. Income tax return Tributable a menos que la (3) sea aplicable. Income tax return 2. Income tax return Otra clase de pescado y otra clase de vida acuática animal o vegetal. Income tax return Tributable a menos que la (3) sea aplicable. Income tax return Exenta, a menos que sea una embarcación de más de diez toneladas y la (3) no se aplique. Income tax return 3. Income tax return Un acuerdo con el dueño u operador de la embarcación mediante el cual la persona recibe una porción de la pesca de la embarcación (o dinero en efectivo de la venta del pescado). Income tax return Esta porción depende de la pesca de la embarcación. Income tax return En tales casos la tripulación suele tener menos de 10 personas. Income tax return Exenta, si cualquier remuneración en efectivo es:  (a) $100 o menos por viaje;  (b) Dependiente de la pesca mínima de la embarcación y  (c) Pagada únicamente por funciones adicionales (tales como maestro, ingeniero o cocinero por los cuales la remuneración suele ser pagada en efectivo). Income tax return Exenta, si cualquier remuneración en efectivo es: (a) $100 o menos por viaje;  (b) Dependiente de la pesca mínima de la embarcación y  (c) Pagada únicamente por funciones adicionales (tales como maestro, ingeniero o cocinero por los cuales la remuneración suele ser pagada en efectivo). Income tax return Beneficios marginales. Income tax return Tributable por la cantidad de beneficio recibida por el empleado. Income tax return Esta cantidad se obtiene restando del valor en el mercado del beneficio marginal la cantidad pagada por el empleado y toda cantidad exenta por ley. Income tax return Sin embargo, en ciertos casos corresponden reglas especiales para valorar los beneficios marginales. Income tax return *** Gobiernos extranjeros y organizaciones internacionales. Income tax return Exenta. Income tax return Exenta. Income tax return Servicio en el extranjero por ciudadanos de los Estados Unidos:     Como empleado del Gobierno Federal de los EE. Income tax return UU. Income tax return Tal como los empleados federales que trabajan en los EE. Income tax return UU. Income tax return Exenta. Income tax return (Vea, además, Los empleados federales, anteriormente). Income tax return Por empresas extranjeras asociadas o subsidiarias con patronos de los EE. Income tax return UU. Income tax return y otros patronos privados. Income tax return Exenta, a menos que (a) un patrono estadounidense, mediante acuerdo con el IRS, conceda la protección del Seguro Social a ciudadanos estadounidenses empleados por sus empresas extranjeras afiliadas o subsidiarias o (b) sea un ciudadano de los EE. Income tax return UU. Income tax return que trabaja para un patrono estadounidense. Income tax return Exenta, a menos que (a) el servicio se preste en un barco o avión y el trabajo se haga de acuerdo a un contrato en los EE. Income tax return UU. Income tax return o lo preste un empleado que trabaja en un barco cuando éste toca en un puerto de los EE. Income tax return UU. Income tax return o (b) un ciudadano de los EE. Income tax return UU. Income tax return que trabaja para un patrono estadounidense (que no esté en un país contiguo con el cual los EE. Income tax return UU. Income tax return tiene un acuerdo sobre cómo se trata la compensación por desempleo) o para un patrono en las Islas Vírgenes. Income tax return Empleados del gobierno (que no sea el gobierno federal). Income tax return Consulte al Servicio Federal de Rentas Internas en Puerto Rico. Income tax return Consulte al Servicio Federal de Rentas Internas en Puerto Rico. Income tax return Trabajo industrial hecho en el hogar:     1. Income tax return Por empleados bajo la ley común. Income tax return Tributable. Income tax return Tributable. Income tax return 2. Income tax return Por empleados sujetos a las disposiciones estatutarias (vea el apartado 2 ). Income tax return Tributable, si se les pagan $100 o más en  efectivo en un año. Income tax return Exenta. Income tax return Médicos internos empleados en hospitales. Income tax return Tributable. Income tax return Exenta. Income tax return Trabajadores domésticos:     Servicio doméstico en la residencia privada del patrono. Income tax return Además, vea Servicio doméstico en clubes universitarios, fraternidades y hermandades femeninas (sororities), anteriormente. Income tax return Tributable si se hacen los pagos en efectivo de $1,900 o más durante el año 2014. Income tax return Es exenta si los servicios son prestados por un individuo menor de 18 años de edad durante cualquier porción del año natural y los servicios no son la ocupación principal del empleado. Income tax return Tributable, si el total de los salarios pagados en efectivo ascienden a $1,000 o más (para todos sus empleados domésticos) en cualquier trimestre natural del año actual o anterior. Income tax return Agentes de seguros o solicitadores:     1. Income tax return Vendedores de seguros a tiempo completo. Income tax return Tributable. Income tax return Exenta, si no es un empleado de acuerdo a la ley común y si es remunerado únicamente por comisiones. Income tax return 2. Income tax return Otros vendedores de seguros de vida, accidente, etc. Income tax return Tributable, solamente si es un empleado de acuerdo a la ley común. Income tax return Exenta, si no es un empleado de acuerdo a la ley común y si es remunerado únicamente por comisiones. Income tax return Interés no realizado sobre préstamos por debajo de la tasa correspondiente del mercado relacionados con la compensación y considerados descuento de emisión original. Income tax return (Vea la sección 7872 del Código Federal de Rentas Internas y los reglamentos correspondientes para más detalles). Income tax return Vea la Publicación 15-A, en inglés. Income tax return Vea la Publicación 15-A, en inglés. Income tax return ***Los beneficios proporcionados de acuerdo con los planes llamados “planes cafetería” podrían reunir los requisitos para ser excluidos de los salarios para propósitos de la contribución al Seguro Social, al seguro Medicare y al fondo federal para el desempleo. Income tax return Reglas especiales para varias clases de servicios y de pagos Clases especiales de empleo y tipos  especiales de paga Contribuciones sobre la Nómina Para la contribución al Seguro Social y al seguro Medicare (incluyendo la Contribución Adicional al Medicare, cuando los salarios pagados exceden de $200,000), la paga es: Bajo la Ley Federal de Contribución para el Desempleo (FUTA), la paga es: Comidas y alojamiento, incluyendo los que se le proporcionan a los empleados a un precio reducido. Income tax return (En el caso de empleados domésticos, agrícolas y servicios que no se prestan en el curso normal de un negocio o profesión, vea Pagos en especie, más adelante). Income tax return 1. Income tax return Comidas: Tributables, excepto si son proporcionadas por el patrono, para la conveniencia de éste, en el negocio del patrono. Income tax return Para información acerca de la exclusión de beneficios marginales mínimos, vea la sección 132(e) del Código. Income tax return  2. Income tax return Alojamiento: Tributable, excepto si es proporcionado por el patrono, para la conveniencia de éste, en el negocio del patrono y como requisito para mantener el empleo. Income tax return 1. Income tax return Comidas: Tributables, excepto si son proporcionadas por el patrono, para la conveniencia de éste, en el negocio del patrono. Income tax return Para información acerca de la exclusión de beneficios marginales mínimos, vea la sección 132(e) del Código. Income tax return  2. Income tax return Alojamiento: Tributable, excepto si es proporcionado por el patrono, para la conveniencia de éste, en el negocio del patrono y como requisito para mantener el empleo. Income tax return Ministros de iglesias que ejercen como tal. Income tax return Exenta. Income tax return Exenta. Income tax return Reembolsos de gastos de mudanza:     1. Income tax return Gastos calificados. Income tax return Exenta, a menos que usted tenga conocimiento de que el empleado dedujo los gastos en un año anterior. Income tax return Exenta, a menos que usted tenga conocimiento de que el empleado dedujo los gastos en un año anterior. Income tax return 2. Income tax return Gastos no calificados. Income tax return Tributable. Income tax return Tributable. Income tax return Pagos en especie:     a. Income tax return A trabajadores domésticos o agrícolas y a trabajadores que presten servicios no relacionados con el oficio o negocio del patrono. Income tax return Exenta. Income tax return Exenta. Income tax return b. Income tax return A ciertos vendedores comisionistas al detal a los cuales se les paga únicamente en efectivo a base de comisión. Income tax return Tributable. Income tax return Tributable. Income tax return Organizaciones sin fines de lucro:     1. Income tax return Organizaciones religiosas, docentes, caritativas, etc. Income tax return , del tipo descrito en la sec. Income tax return 501(c)(3) y exentas de la contribución federal sobre ingresos bajo la sec. Income tax return 501(a) del Código Federal de Rentas Internas. Income tax return Tributable si la remuneración durante el año asciende a $100 o más. Income tax return Las iglesias y ciertas organizaciones calificadas que están dirigidas por iglesias que por motivos religiosos se oponen al Seguro Social, pueden solicitar que se les exima del pago de la contribución patronal al Seguro Social y al Medicare. Income tax return La solicitud deberá hacerla en el Formulario 8274, Certification by Churches and Qualified Church-Controlled Organizations Electing Exemption From Employer Social Security and Medicare Taxes, en inglés. Income tax return Exenta. Income tax return 2. Income tax return Corporaciones establecidas por el Congreso de acuerdo con la Sec. Income tax return 501(c) del Código Federal de Rentas Internas. Income tax return Tributable si el empleado gana $100 o más en un año, a menos que sus servicios estén exentos de acuerdo con la sec. Income tax return 3121(b)(5) ó (6) del Código Federal de Rentas Internas. Income tax return Tributable si el empleado gana $50 o más en un año, a menos que sus servicios estén exentos de acuerdo con la sec. Income tax return 3306(c)(6) del Código Federal de Rentas Internas. Income tax return 3. Income tax return Otras organizaciones exentas bajo la sec. Income tax return 501(a) que no sean un plan de pensiones, de participación en los beneficios, o un plan de bonificación en acciones descrito en la sec. Income tax return 401(a) o bajo la Sec. Income tax return 521 del Código Federal de Rentas Internas. Income tax return Tributable si el empleado gana $100 o más en un año. Income tax return Tributable si el empleado gana $50 o más en un trimestre. Income tax return Socios colectivos Exentos. Income tax return Exentos. Income tax return Pacientes empleados en hospitales. Income tax return Tributable (exenta en el caso de los hospitales estatales o locales). Income tax return Exenta. Income tax return Órdenes religiosas: Miembros que, de acuerdo con las instrucciones que han recibido de la orden, prestan servicios:     1. Income tax return En nombre de la orden, de la iglesia dirigente o de una institución asociada. Income tax return Exenta, a menos que el miembro haya hecho un voto de pobreza y la orden religiosa, o una subdivisión independiente de ésta, opte irrevocablemente por la protección del seguro para todos su miembros activos. Income tax return Exenta. Income tax return 2. Income tax return En nombre de cualquier organización que no sea una de las que se han mencionado en punto (1), anteriormente. Income tax return Tributable. Income tax return Tributable. Income tax return Reglas especiales para varias clases de servicios y de pagos Clases especiales de empleo y tipos  especiales de paga Contribuciones sobre la Nómina Para la contribución al Seguro Social y al seguro Medicare (incluyendo la Contribución Adicional al Medicare, cuando los salarios pagados exceden de $200,000), la paga es: Bajo la Ley Federal de Contribución para el Desempleo (FUTA), la paga es: Planes de retiro y de pensión o anualidad:     1. Income tax return Aportaciones efectuadas por el patrono a un plan calificado. Income tax return Exenta. Income tax return Exenta. Income tax return 2. Income tax return Aportaciones electivas del empleado y pagos diferidos a un plan que contiene un arreglo calificado de efectivo o remuneración diferida (por ejemplo, un plan 401(k)). Income tax return Tributable. Income tax return Tributable. Income tax return 3. Income tax return Aportaciones efectuadas por el empleado a ciertas cuentas de reducción en el salario (SIMPLE). Income tax return Tributable. Income tax return Tributable. Income tax return 4. Income tax return Aportaciones efectuadas por el patrono a ciertas cuentas personales de retiro de acuerdo a un plan simplificado de pensión del empleado (SEP). Income tax return Exenta, excepto por cantidades aportadas mediante un acuerdo de reducción en el salario (SEP). Income tax return Exenta, excepto por cantidades aportadas mediante un acuerdo de reducción en el salario (SEP). Income tax return 5. Income tax return Aportaciones efectuadas por el patrono a ciertos contratos de pagar anualidades descritos en la sección 403(b) del Código Federal de Rentas Internas. Income tax return Tributable, si se paga mediante un acuerdo de reducción en el salario (por escrito o de otra manera). Income tax return Tributable, si se paga mediante un acuerdo de reducción en el salario (por escrito o de otra manera). Income tax return 6. Income tax return Reparticiones de planes calificados de retiro y de pensión y de ciertas anualidades descritas en la sección 403(b) del Código Federal de Rentas Internas. Income tax return Exenta. Income tax return Exenta. Income tax return       Vendedores: 1. Income tax return Empleados conforme al derecho común. Income tax return Tributable. Income tax return Tributable. Income tax return 2. Income tax return Empleados estatutarios (referidos en el apartado 2 ). Income tax return Tributable. Income tax return Tributable excepto para los agentes de seguro que trabajan a tiempo completo. Income tax return 3. Income tax return Individuos a quien la ley no los clasifica como empleados (agentes de bienes raíces y vendedores directos). Income tax return Exentos. Income tax return Se tratan como trabajadores por cuenta propia, si todos los pagos están directamente relacionados con las ventas o la producción de otro tipo y servicios prestados como empleados independientes según acordado en el contrato escrito. Income tax return Los vendedores directos tienen que estar en el negocio de venta de otros productos de consumo. Income tax return El negocio de venta no puede estar localizado en un establecimiento permanente. Income tax return Indemnización por separación del empleo. Income tax return Tributable. Income tax return Tributable. Income tax return Pagos por concepto de enfermedad o lesiones:     1. Income tax return Bajo la ley de compensación a trabajadores. Income tax return Exenta. Income tax return Exenta. Income tax return 2. Income tax return Bajo ciertos planes patronales. Income tax return Exenta después que transcurran 6 meses naturales, contados éstos a partir del primer mes que sigue al último mes en que el empleado trabajó para el patrono. Income tax return Exenta después que transcurran 6 meses naturales, contados éstos a partir del primer mes que sigue al último mes en que el empleado trabajó para el patrono. Income tax return 3. Income tax return Bajo planes que no son patronales. Income tax return Exenta después que transcurran 6 meses naturales, contados éstos a partir del primer mes que sigue al último mes en que el empleado trabajó para el patrono. Income tax return Exenta después que transcurran 6 meses naturales, contados éstos a partir del primer mes que sigue al último mes en que el empleado trabajó para el patrono. Income tax return Estudiantes:     1. Income tax return Estudiante matriculado y que asiste regularmente a clases (con dedicación parcial, o su equivalente, al menos, mientras se dedica a un plan de estudios) y que presta servicios para una:     a. Income tax return Escuela privada, institución de enseñanza superior o universidad. Income tax return Exenta. Income tax return Exenta. Income tax return b. Income tax return Organización auxiliar sin fines de lucro operada y controlada por una escuela, institución de enseñanza superior o universidad. Income tax return Exenta, a menos que los servicios estén amparados conforme a un acuerdo hecho bajo la sección 218 de la Ley del Seguro Social. Income tax return Exenta. Income tax return c. Income tax return Escuela pública, institución de enseñanza superior o universidad. Income tax return Exenta, a menos que los servicios estén amparados conforme a un acuerdo hecho bajo la sección 218 de la Ley del Seguro Social. Income tax return Exenta. Income tax return 2. Income tax return Estudiante con dedicación completa que presta servicios a cambio de recibir crédito académico, así combinando su instrucción académica con su experiencia en el trabajo como parte esencial de su programa de estudios. Income tax return Tributable. Income tax return Exenta, a menos que se haya establecido el programa para, o en nombre de, un patrono o un grupo de patronos. Income tax return 3. Income tax return Estudiante para enfermero que presta servicios de tiempo parcial por una paga insignificante en un hospital sólo para cumplir con los requisitos de su adiestramiento. Income tax return Exenta. Income tax return Exenta. Income tax return 4. Income tax return Estudiante empleado por un campamento organizado. Income tax return Tributable. Income tax return Exenta. Income tax return Beneficios suplementarios de la compensación por desempleo Exentos bajo ciertas condiciones, vea la Publicación 15-A, en inglés. Income tax return Propinas:     1. Income tax return Si ascienden a $20 o más en un mes. Income tax return Tributable. Income tax return Tributable por el total de propinas declaradas por escrito al patrono. Income tax return 2. Income tax return Si ascienden a menos de $20 en un mes. Income tax return Exenta. Income tax return Exenta. Income tax return Compensación del seguro obrero. Income tax return Exenta. Income tax return Exenta. Income tax return Repartidores de periódicos menores de 18 años de edad que efectúan entrega directamente al consumidor. Income tax return Exenta. Income tax return Exenta. Income tax return   Cómo obtener ayuda relacionada con las contribuciones Ya sea si necesita ayuda con un asunto contributivo, o si necesita obtener gratuitamente un formulario o publicación, obtenga la ayuda que necesite de la manera que le sea conveniente a usted. Income tax return Acceda a la Internet, utilice un teléfono inteligente (smartphone), llame o visite a una oficina del IRS cerca de usted. Income tax return Ayuda relacionada con las contribuciones. Income tax return   Si necesita información relacionada con las contribuciones sobre la nómina, puede llamar al 1-800-829-4933. Income tax return Si es usuario de equipo TDD/TTY para personas que son sordas, tienen dificultades auditivas o tienen impedimentos del habla, puede llamar al 1-800-829-4059. Income tax return Patronos en Puerto Rico. Income tax return   Si es patrono en Puerto Rico, entonces utiliza el Formulario 499R-2/W-2PR para informarle a sus empleados sobre los ingresos devengados y las contribuciones estatales y federales retenidas. Income tax return Puede obtener este formulario en el Departamento de Hacienda, llamando al (787) 722-0216. Income tax return Si desea más información sobre este formulario, acceda al sitio web www. Income tax return hacienda. Income tax return gobierno. Income tax return pr. Income tax return Internet. Income tax return    IRS. Income tax return gov y IRS2Go están listos cuando usted lo está las 24 horas del día, los 7 días de la semana. Income tax return Descargue la aplicación gratuita IRS2Go de la tienda de aplicaciones iTunes o Google Play. Income tax return Utilice la aplicación para verificar el estado de su reembolso, pedir transcripciones de su declaración de contribución o su cuenta tributaria, ver el canal del IRS en YouTube, obtener noticias relacionadas con el IRS tan pronto se difundan al público, suscribirse a noticias actualizadas relacionadas con la temporada de radicación de declaraciones o consejos contributivos diarios y seguir las noticias que el IRS publica en Twitter, en @IRSnews, para obtener las noticias sobre las contribuciones federales más recientes, incluyendo información acerca de cambios en la ley tributaria y programas importantes del IRS. Income tax return Utilice el Tax Trails (Caminos contributivos), disponible en inglés, que es uno de los temas contributivos que está disponible en IRS. Income tax return gov, el cual contiene información tributaria para personas físicas y negocios. Income tax return Además, también puede buscar el IRS Tax Map (Mapa contributivo del IRS), en inglés, el cual incluye un índice de temas contributivos para contribuyentes internacionales. Income tax return Puede utilizar el Mapa contributivo del IRS para buscar en las publicaciones y las instrucciones por tema o palabra clave. Income tax return El mapa contributivo del IRS une los formularios y publicaciones del IRS dentro de un recurso de búsqueda y provee un punto de acceso a información sobre la ley tributaria por tema. Income tax return Si busca en el Mapa contributivo del IRS, encontrará enlaces al material relacionado en las publicaciones, formularios e instrucciones, preguntas y respuestas y Temas Contributivos del IRS. Income tax return Lea temas contributivos que le proveerán información sobre las contribuciones patronales y otra información contributiva para los residentes de Puerto Rico. Income tax return Si desea ver estos temas, acceda a IRS. Income tax return gov/espanol y pulse sobre el enlace titulado “Temas Contributivos”. Income tax return Luego, busque la serie de temas número “900”, los cuales proveen información para residentes de Puerto Rico. Income tax return Visite la sección Understanding Your IRS Notice or Letter (Información sobre avisos del IRS) para recibir respuestas a preguntas sobre un aviso o carta que recibió del IRS. Income tax return Efectúe un pago utilizando una de las opciones seguras y convenientes de pago electrónico que están disponibles en IRS. Income tax return gov. Income tax return Si desea más información, seleccione la pestaña titulada Payment (Pago), desde la página principal IRS. Income tax return gov. Income tax return La información está disponible en inglés. Income tax return Solicite un PIN de Declaración Electrónica accediendo a IRS. Income tax return gov/espanol e ingresando las palabras claves “PIN de declaración electrónica” en la casilla Search (Buscar). Income tax return Descargue formularios, instrucciones y publicaciones, incluidas algunas versiones accesibles de los mismos para personas con discapacidades. Income tax return Localice el Centro de Ayuda al Contribuyente del IRS. Income tax return En la casilla Search (Buscar) escriba local offices, en inglés en IRS. Income tax return gov. Income tax return En IRS2Go, escoja la opción Contact Us (Comunicarse con nosotros) y luego local offices, en inglés. Income tax return Un empleado de esa oficina le puede contestar preguntas sobre su cuenta tributaria o ayudarle a establecer un plan de pagos. Income tax return Antes de visitar la oficina, verifique la herramienta local offices para la búsqueda de las oficinas locales en IRS. Income tax return gov o la opción local offices que se encuentra bajo la opción Contact Us, en IRS2Go para que verifique la dirección, el número telefónico, las horas de operación y los servicios que dicha oficina provee. Income tax return Si tiene una necesidad especial, tal como una discapacidad, puede solicitar una cita. Income tax return Llame al número telefónico local para la oficina localizado en la herramienta para la búsqueda de las oficinas locales o busque en la guía telefónica, bajo United States Government, Internal Revenue Service (Gobierno de los Estados Unidos, Servicio de Rentas Internas). Income tax return Solicite un número de identificación del patrono (EIN, por sus siglas en inglés). Income tax return Acceda a IRS. Income tax return gov y escriba las palabras “Apply for an EIN” (Solicitar un EIN), en inglés, en la casilla Search (Buscar). Income tax return Lea el Código Federal de Rentas Internas, los reglamentos u otra información oficial. Income tax return Lea los Internal Revenue Bulletins (Boletines del IRS). Income tax return Suscríbase por medio del correo electrónico para recibir noticias locales y nacionales relacionadas con las contribuciones. Income tax return Simplemente, pulse sobre el enlace titulado Subscriptions, que se encuentra sobre la casilla Search (Buscar) en IRS. Income tax return gov y escoja entre una variedad de opciones. Income tax return Teléfono. Income tax return   Puede llamar al IRS o puede llevarlo en su bolsillo con la aplicación IRS2Go en su teléfono inteligente o tableta. Income tax return Descargue la aplicación gratuita IRS2Go de la tienda de aplicaciones iTunes o Google Play. Income tax return Llame al 1-800-829-3676 (1-800-TAXFORM) para pedir formularios, instrucciones y publicaciones del año actual y formularios e instrucciones de años anteriores (limitado a los últimos 5 años). Income tax return Deberá recibir su pedido dentro de 10 días laborables. Income tax return Llame para escuchar los temas TeleTax, al 1-800-829-4477, para escuchar mensajes grabados en español sobre varios temas generales relacionados con las contribuciones federales y negocios. Income tax return Llame si utiliza equipo TTY/TDD al 1-800-829-4059, para realizar sus preguntas sobre impuestos o para pedir formularios y publicaciones. Income tax return El número telefónico TTY/TDD es para las personas que son sordas, quienes tienen problemas auditivos o quienes tienen una incapacidad del habla. Income tax return Estas personas pueden acceder al IRS a través de servicios de retransmisión, tal como el Servicio Federal de Retransmisión, en inglés. Income tax return Visitas en persona. Income tax return   Puede encontrar una variedad de formularios, publicaciones y servicios en persona. Income tax return Antes de visitar, verifique los días, horas de operación, y los servicios prestados. Income tax return Productos. Income tax return Puede visitar diversas oficinas de correos, bibliotecas y oficinas del IRS para obtener formularios, instrucciones y publicaciones. Income tax return Algunas oficinas del IRS, bibliotecas, oficinas de gobiernos de ciudades y condados tienen una colección de productos que se pueden fotocopiar del documento original impreso. Income tax return Servicios. Income tax return Usted puede visitar su Centro de Ayuda al Contribuyente (TAC, por sus siglas en inglés) en Puerto Rico en la mayoría de los días laborables para recibir ayuda en persona con respecto a todo problema relacionado con las contribuciones. Income tax return Un empleado de esa oficina le puede contestar preguntas sobre su cuenta contributiva o le puede ayudar a establecer un plan de pagos. Income tax return Antes de visitar la oficina, verifique en www. Income tax return irs. Income tax return gov/uac/Contact-My-Local-Office-in-Puerto-Rico en IRS. Income tax return gov o la opción local offices, que se encuentra bajo la opción Contact Us, en IRS2Go para que verifique los días y las horas de operación y los servicios que dicha oficina provee. Income tax return Correo. Income tax return   Puede enviar su pedido para formularios, instrucciones y publicaciones a la dirección que aparece a continuación. Income tax return Recibirá una contestación dentro de 10 días laborables después de que recibamos su solicitud. Income tax return  Internal Revenue Service 1201 N. Income tax return Mitsubishi Motorway Bloomington, IL 61705-6613 Servicio del Defensor del Contribuyente. Income tax return   El Servicio del Defensor del Contribuyente está aquí para ayudarlo a usted. Income tax return El Servicio del Defensor del Contribuyente ( TAS , por sus siglas en inglés) es su voz ante el IRS. Income tax return Nuestro deber es asegurar que a cada contribuyente se le trate de forma justa, y que usted conozca y entienda sus derechos. Income tax return   ¿Qué puede hacer TAS por usted? Le ofrecemos ayuda gratuita para ayudarle a resolver problemas con el IRS que no ha podido resolver usted mismo. Income tax return Sabemos que este proceso puede ser confuso, pero, ¡lo peor que se puede hacer es no hacer nada! TAS le puede ayudar si usted no puede resolver su problema contributivo con el IRS y además: Su problema le causa dificultades financieras a usted, su familia o su negocio. Income tax return Usted (o su negocio) está enfrentando la amenaza de una acción adversa inmediata. Income tax return Usted ha intentado, vez tras vez, de comunicarse con el IRS, pero nadie le ha respondido, o si el IRS no le ha respondido para la fecha prometida. Income tax return   Si usted reúne los requisitos para recibir nuestra ayuda, se le asignará un defensor, quien estará a su lado en cada paso del camino y quien hará lo posible para resolver su problema. Income tax return Nosotros le podemos ayudar porque: TAS es una organización independiente dentro del IRS. Income tax return Nuestros servicios son gratuitos y se modifican para satisfacer la necesidades de usted. Income tax return Nuestros defensores saben cómo trabajar con el IRS. Income tax return   Tenemos oficinas en cada estado, el Distrito de Columbia y Puerto Rico. Income tax return que le ayudarán a entender sus derechos. Income tax return ¿Cómo se puede comunicar con nosotros? Si usted cree que TAS posiblemente le puede ayudar, llame a su defensor local, cuyo número telefónico se halla en el directorio telefónico y también en la página del Servicio del Defensor del Contribuyente, disponible en inglés. Income tax return O, nos puede llamar libre de cargos al 1-877-777-4778. Income tax return   ¿Además de esto, de qué otra manera ayuda TAS a los contribuyentes? TAS se ocupa de resolver problemas de gran escala o problemas sistémicos que afectan a muchos contribuyentes. Income tax return Si usted conoce alguno de estos asuntos, favor de informarnos a través del Sistema de Administración de la Defensa Sistémica, en inglés. Income tax return Clínicas para Contribuyentes de Bajos Recursos. Income tax return   El programa de Clínicas para Contribuyentes de Bajos Recursos (LITC, por sus siglas en inglés) sirve a las personas de escasos recursos con algún problema con el Servicio de Rentas Internas. Income tax return La mayoría de los LITCs proporcionan representación ante el IRS en auditorias, disputas por cobros y otros asuntos en forma gratuita o por un costo nominal. Income tax return Si el idioma materno de la persona no es inglés, algunas clínicas proporcionan información multilingüe respecto a los derechos y responsabilidades del contribuyente. Income tax return Visite el sitio www. Income tax return irs. Income tax return gov/Spanish/¡Clínicas-para-Contribuyentes-de-Bajos-Recursos! o vea la Publicación 4134(SP) – Lista de Clínicas para Contribuyentes de Bajos Recursos, que proporciona información respecto a las clínicas en su área. Income tax return Prev  Up  Next   Home   More Online Publications