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Irs Gov 1040x

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Irs Gov 1040x

Irs gov 1040x Publication 936 - Main Content Table of Contents Part I. Irs gov 1040x Home Mortgage InterestSecured Debt Qualified Home Special Situations Points Mortgage Insurance Premiums Form 1098, Mortgage Interest Statement How To Report Special Rule for Tenant-Stockholders in Cooperative Housing Corporations Part II. Irs gov 1040x Limits on Home Mortgage Interest DeductionHome Acquisition Debt Home Equity Debt Grandfathered Debt Table 1 Instructions How To Get Tax HelpLow Income Taxpayer Clinics Part I. Irs gov 1040x Home Mortgage Interest This part explains what you can deduct as home mortgage interest. Irs gov 1040x It includes discussions on points, mortgage insurance premiums, and how to report deductible interest on your tax return. Irs gov 1040x Generally, home mortgage interest is any interest you pay on a loan secured by your home (main home or a second home). Irs gov 1040x The loan may be a mortgage to buy your home, a second mortgage, a line of credit, or a home equity loan. Irs gov 1040x You can deduct home mortgage interest if all the following conditions are met. Irs gov 1040x You file Form 1040 and itemize deductions on Schedule A (Form 1040). Irs gov 1040x The mortgage is a secured debt on a qualified home in which you have an ownership interest. Irs gov 1040x Secured Debt and Qualified Home are explained later. Irs gov 1040x  Both you and the lender must intend that the loan be repaid. Irs gov 1040x Fully deductible interest. Irs gov 1040x   In most cases, you can deduct all of your home mortgage interest. Irs gov 1040x How much you can deduct depends on the date of the mortgage, the amount of the mortgage, and how you use the mortgage proceeds. Irs gov 1040x   If all of your mortgages fit into one or more of the following three categories at all times during the year, you can deduct all of the interest on those mortgages. Irs gov 1040x (If any one mortgage fits into more than one category, add the debt that fits in each category to your other debt in the same category. Irs gov 1040x ) If one or more of your mortgages does not fit into any of these categories, use Part II of this publication to figure the amount of interest you can deduct. Irs gov 1040x   The three categories are as follows. Irs gov 1040x Mortgages you took out on or before October 13, 1987 (called grandfathered debt). Irs gov 1040x Mortgages you took out after October 13, 1987, to buy, build, or improve your home (called home acquisition debt), but only if throughout 2013 these mortgages plus any grandfathered debt totaled $1 million or less ($500,000 or less if married filing separately). Irs gov 1040x Mortgages you took out after October 13, 1987, other than to buy, build, or improve your home (called home equity debt), but only if throughout 2013 these mortgages totaled $100,000 or less ($50,000 or less if married filing separately) and totaled no more than the fair market value of your home reduced by (1) and (2). Irs gov 1040x The dollar limits for the second and third categories apply to the combined mortgages on your main home and second home. Irs gov 1040x   See Part II for more detailed definitions of grandfathered, home acquisition, and home equity debt. Irs gov 1040x    You can use Figure A to check whether your home mortgage interest is fully deductible. Irs gov 1040x This image is too large to be displayed in the current screen. Irs gov 1040x Please click the link to view the image. Irs gov 1040x Figure A. Irs gov 1040x Is My Home Mortgage Interest Fully Deductible? Secured Debt You can deduct your home mortgage interest only if your mortgage is a secured debt. Irs gov 1040x A secured debt is one in which you sign an instrument (such as a mortgage, deed of trust, or land contract) that: Makes your ownership in a qualified home security for payment of the debt, Provides, in case of default, that your home could satisfy the debt, and Is recorded or is otherwise perfected under any state or local law that applies. Irs gov 1040x In other words, your mortgage is a secured debt if you put your home up as collateral to protect the interests of the lender. Irs gov 1040x If you cannot pay the debt, your home can then serve as payment to the lender to satisfy (pay) the debt. Irs gov 1040x In this publication, mortgage will refer to secured debt. Irs gov 1040x Debt not secured by home. Irs gov 1040x   A debt is not secured by your home if it is secured solely because of a lien on your general assets or if it is a security interest that attaches to the property without your consent (such as a mechanic's lien or judgment lien). Irs gov 1040x   A debt is not secured by your home if it once was, but is no longer secured by your home. Irs gov 1040x Wraparound mortgage. Irs gov 1040x   This is not a secured debt unless it is recorded or otherwise perfected under state law. Irs gov 1040x Example. Irs gov 1040x Beth owns a home subject to a mortgage of $40,000. Irs gov 1040x She sells the home for $100,000 to John, who takes it subject to the $40,000 mortgage. Irs gov 1040x Beth continues to make the payments on the $40,000 note. Irs gov 1040x John pays $10,000 down and gives Beth a $90,000 note secured by a wraparound mortgage on the home. Irs gov 1040x Beth does not record or otherwise perfect the $90,000 mortgage under the state law that applies. Irs gov 1040x Therefore, the mortgage is not a secured debt and John cannot deduct any of the interest he pays on it as home mortgage interest. Irs gov 1040x Choice to treat the debt as not secured by your home. Irs gov 1040x   You can choose to treat any debt secured by your qualified home as not secured by the home. Irs gov 1040x This treatment begins with the tax year for which you make the choice and continues for all later tax years. Irs gov 1040x You can revoke your choice only with the consent of the Internal Revenue Service (IRS). Irs gov 1040x   You may want to treat a debt as not secured by your home if the interest on that debt is fully deductible (for example, as a business expense) whether or not it qualifies as home mortgage interest. Irs gov 1040x This may allow you, if the limits in Part II apply, more of a deduction for interest on other debts that are deductible only as home mortgage interest. Irs gov 1040x Cooperative apartment owner. Irs gov 1040x   If you own stock in a cooperative housing corporation, see the Special Rule for Tenant-Stockholders in Cooperative Housing Corporations , near the end of this Part I. Irs gov 1040x Qualified Home For you to take a home mortgage interest deduction, your debt must be secured by a qualified home. Irs gov 1040x This means your main home or your second home. Irs gov 1040x A home includes a house, condominium, cooperative, mobile home, house trailer, boat, or similar property that has sleeping, cooking, and toilet facilities. Irs gov 1040x The interest you pay on a mortgage on a home other than your main or second home may be deductible if the proceeds of the loan were used for business, investment, or other deductible purposes. Irs gov 1040x Otherwise, it is considered personal interest and is not deductible. Irs gov 1040x Main home. Irs gov 1040x   You can have only one main home at any one time. Irs gov 1040x This is the home where you ordinarily live most of the time. Irs gov 1040x Second home. Irs gov 1040x   A second home is a home that you choose to treat as your second home. Irs gov 1040x Second home not rented out. Irs gov 1040x   If you have a second home that you do not hold out for rent or resale to others at any time during the year, you can treat it as a qualified home. Irs gov 1040x You do not have to use the home during the year. Irs gov 1040x Second home rented out. Irs gov 1040x   If you have a second home and rent it out part of the year, you also must use it as a home during the year for it to be a qualified home. Irs gov 1040x You must use this home more than 14 days or more than 10% of the number of days during the year that the home is rented at a fair rental, whichever is longer. Irs gov 1040x If you do not use the home long enough, it is considered rental property and not a second home. Irs gov 1040x For information on residential rental property, see Publication 527. Irs gov 1040x More than one second home. Irs gov 1040x   If you have more than one second home, you can treat only one as the qualified second home during any year. Irs gov 1040x However, you can change the home you treat as a second home during the year in the following situations. Irs gov 1040x If you get a new home during the year, you can choose to treat the new home as your second home as of the day you buy it. Irs gov 1040x If your main home no longer qualifies as your main home, you can choose to treat it as your second home as of the day you stop using it as your main home. Irs gov 1040x If your second home is sold during the year or becomes your main home, you can choose a new second home as of the day you sell the old one or begin using it as your main home. Irs gov 1040x Divided use of your home. Irs gov 1040x   The only part of your home that is considered a qualified home is the part you use for residential living. Irs gov 1040x If you use part of your home for other than residential living, such as a home office, you must allocate the use of your home. Irs gov 1040x You must then divide both the cost and fair market value of your home between the part that is a qualified home and the part that is not. Irs gov 1040x Dividing the cost may affect the amount of your home acquisition debt, which is limited to the cost of your home plus the cost of any improvements. Irs gov 1040x (See Home Acquisition Debt in Part II. Irs gov 1040x ) Dividing the fair market value may affect your home equity debt limit, also explained in Part II . Irs gov 1040x Renting out part of home. Irs gov 1040x   If you rent out part of a qualified home to another person (tenant), you can treat the rented part as being used by you for residential living only if all of the following conditions apply. Irs gov 1040x The rented part of your home is used by the tenant primarily for residential living. Irs gov 1040x The rented part of your home is not a self-contained residential unit having separate sleeping, cooking, and toilet facilities. Irs gov 1040x You do not rent (directly or by sublease) the same or different parts of your home to more than two tenants at any time during the tax year. Irs gov 1040x If two persons (and dependents of either) share the same sleeping quarters, they are treated as one tenant. Irs gov 1040x Office in home. Irs gov 1040x   If you have an office in your home that you use in your business, see Publication 587, Business Use of Your Home. Irs gov 1040x It explains how to figure your deduction for the business use of your home, which includes the business part of your home mortgage interest. Irs gov 1040x Home under construction. Irs gov 1040x   You can treat a home under construction as a qualified home for a period of up to 24 months, but only if it becomes your qualified home at the time it is ready for occupancy. Irs gov 1040x   The 24-month period can start any time on or after the day construction begins. Irs gov 1040x Home destroyed. Irs gov 1040x   You may be able to continue treating your home as a qualified home even after it is destroyed in a fire, storm, tornado, earthquake, or other casualty. Irs gov 1040x This means you can continue to deduct the interest you pay on your home mortgage, subject to the limits described in this publication. Irs gov 1040x   You can continue treating a destroyed home as a qualified home if, within a reasonable period of time after the home is destroyed, you: Rebuild the destroyed home and move into it, or Sell the land on which the home was located. Irs gov 1040x   This rule applies to your main home and to a second home that you treat as a qualified home. Irs gov 1040x Time-sharing arrangements. Irs gov 1040x   You can treat a home you own under a time-sharing plan as a qualified home if it meets all the requirements. Irs gov 1040x A time-sharing plan is an arrangement between two or more people that limits each person's interest in the home or right to use it to a certain part of the year. Irs gov 1040x Rental of time-share. Irs gov 1040x   If you rent out your time-share, it qualifies as a second home only if you also use it as a home during the year. Irs gov 1040x See Second home rented out , earlier, for the use requirement. Irs gov 1040x To know whether you meet that requirement, count your days of use and rental of the home only during the time you have a right to use it or to receive any benefits from the rental of it. Irs gov 1040x Married taxpayers. Irs gov 1040x   If you are married and file a joint return, your qualified home(s) can be owned either jointly or by only one spouse. Irs gov 1040x Separate returns. Irs gov 1040x   If you are married filing separately and you and your spouse own more than one home, you can each take into account only one home as a qualified home. Irs gov 1040x However, if you both consent in writing, then one spouse can take both the main home and a second home into account. Irs gov 1040x Special Situations This section describes certain items that can be included as home mortgage interest and others that cannot. Irs gov 1040x It also describes certain special situations that may affect your deduction. Irs gov 1040x Late payment charge on mortgage payment. Irs gov 1040x   You can deduct as home mortgage interest a late payment charge if it was not for a specific service performed in connection with your mortgage loan. Irs gov 1040x Mortgage prepayment penalty. Irs gov 1040x   If you pay off your home mortgage early, you may have to pay a penalty. Irs gov 1040x You can deduct that penalty as home mortgage interest provided the penalty is not for a specific service performed or cost incurred in connection with your mortgage loan. Irs gov 1040x Sale of home. Irs gov 1040x   If you sell your home, you can deduct your home mortgage interest (subject to any limits that apply) paid up to, but not including, the date of the sale. Irs gov 1040x Example. Irs gov 1040x John and Peggy Harris sold their home on May 7. Irs gov 1040x Through April 30, they made home mortgage interest payments of $1,220. Irs gov 1040x The settlement sheet for the sale of the home showed $50 interest for the 6-day period in May up to, but not including, the date of sale. Irs gov 1040x Their mortgage interest deduction is $1,270 ($1,220 + $50). Irs gov 1040x Prepaid interest. Irs gov 1040x   If you pay interest in advance for a period that goes beyond the end of the tax year, you must spread this interest over the tax years to which it applies. Irs gov 1040x You can deduct in each year only the interest that qualifies as home mortgage interest for that year. Irs gov 1040x However, there is an exception that applies to points, discussed later. Irs gov 1040x Mortgage interest credit. Irs gov 1040x    You may be able to claim a mortgage interest credit if you were issued a mortgage credit certificate (MCC) by a state or local government. Irs gov 1040x Figure the credit on Form 8396, Mortgage Interest Credit. Irs gov 1040x If you take this credit, you must reduce your mortgage interest deduction by the amount of the credit. Irs gov 1040x   See Form 8396 and Publication 530 for more information on the mortgage interest credit. Irs gov 1040x Ministers' and military housing allowance. Irs gov 1040x   If you are a minister or a member of the uniformed services and receive a housing allowance that is not taxable, you can still deduct your home mortgage interest. Irs gov 1040x Hardest Hit Fund and Emergency Homeowners' Loan Programs. Irs gov 1040x   You can use a special method to compute your deduction for mortgage interest and real estate taxes on your main home if you meet the following two conditions. Irs gov 1040x You received assistance under: A State Housing Finance Agency (State HFA) Hardest Hit Fund program in which program payments could be used to pay mortgage interest, or An Emergency Homeowners' Loan Program administered by the Department of Housing and Urban Development (HUD) or a state. Irs gov 1040x You meet the rules to deduct all of the mortgage interest on your loan and all of the real estate taxes on your main home. Irs gov 1040x If you meet these tests, then you can deduct all of the payments you actually made during the year to your mortgage servicer, the State HFA, or HUD on the home mortgage (including the amount shown on box 3 of Form 1098–MA, Mortgage Assistance Payments), but not more than the sum of the amounts shown on Form 1098, Mortgage Interest Statement, in box 1 (mortgage interest received from payer(s) / borrower(s)), box 4 (mortgage insurance premiums), and box 5 (other information including real property taxes paid). Irs gov 1040x However, you are not required to use this special method to compute your deduction for mortgage interest and real estate taxes on your main home. Irs gov 1040x Mortgage assistance payments under section 235 of the National Housing Act. Irs gov 1040x   If you qualify for mortgage assistance payments for lower-income families under section 235 of the National Housing Act, part or all of the interest on your mortgage may be paid for you. Irs gov 1040x You cannot deduct the interest that is paid for you. Irs gov 1040x No other effect on taxes. Irs gov 1040x   Do not include these mortgage assistance payments in your income. Irs gov 1040x Also, do not use these payments to reduce other deductions, such as real estate taxes. Irs gov 1040x Divorced or separated individuals. Irs gov 1040x   If a divorce or separation agreement requires you or your spouse or former spouse to pay home mortgage interest on a home owned by both of you, the payment of interest may be alimony. Irs gov 1040x See the discussion of Payments for jointly-owned home under Alimony in Publication 504, Divorced or Separated Individuals. Irs gov 1040x Redeemable ground rents. Irs gov 1040x   In some states (such as Maryland), you can buy your home subject to a ground rent. Irs gov 1040x A ground rent is an obligation you assume to pay a fixed amount per year on the property. Irs gov 1040x Under this arrangement, you are leasing (rather than buying) the land on which your home is located. Irs gov 1040x   If you make annual or periodic rental payments on a redeemable ground rent, you can deduct them as mortgage interest. Irs gov 1040x   A ground rent is a redeemable ground rent if all of the following are true. Irs gov 1040x Your lease, including renewal periods, is for more than 15 years. Irs gov 1040x You can freely assign the lease. Irs gov 1040x You have a present or future right (under state or local law) to end the lease and buy the lessor's entire interest in the land by paying a specific amount. Irs gov 1040x The lessor's interest in the land is primarily a security interest to protect the rental payments to which he or she is entitled. Irs gov 1040x   Payments made to end the lease and to buy the lessor's entire interest in the land are not deductible as mortgage interest. Irs gov 1040x Nonredeemable ground rents. Irs gov 1040x   Payments on a nonredeemable ground rent are not mortgage interest. Irs gov 1040x You can deduct them as rent if they are a business expense or if they are for rental property. Irs gov 1040x Reverse mortgages. Irs gov 1040x   A reverse mortgage is a loan where the lender pays you (in a lump sum, a monthly advance, a line of credit, or a combination of all three) while you continue to live in your home. Irs gov 1040x With a reverse mortgage, you retain title to your home. Irs gov 1040x Depending on the plan, your reverse mortgage becomes due with interest when you move, sell your home, reach the end of a pre-selected loan period, or die. Irs gov 1040x Because reverse mortgages are considered loan advances and not income, the amount you receive is not taxable. Irs gov 1040x Any interest (including original issue discount) accrued on a reverse mortgage is not deductible until you actually pay it, which is usually when you pay off the loan in full. Irs gov 1040x Your deduction may be limited because a reverse mortgage loan generally is subject to the limit on Home Equity Debt discussed in Part II. Irs gov 1040x Rental payments. Irs gov 1040x   If you live in a house before final settlement on the purchase, any payments you make for that period are rent and not interest. Irs gov 1040x This is true even if the settlement papers call them interest. Irs gov 1040x You cannot deduct these payments as home mortgage interest. Irs gov 1040x Mortgage proceeds invested in tax-exempt securities. Irs gov 1040x   You cannot deduct the home mortgage interest on grandfathered debt or home equity debt if you used the proceeds of the mortgage to buy securities or certificates that produce tax-free income. Irs gov 1040x “Grandfathered debt” and “home equity debt” are defined in Part II of this publication. Irs gov 1040x Refunds of interest. Irs gov 1040x   If you receive a refund of interest in the same tax year you paid it, you must reduce your interest expense by the amount refunded to you. Irs gov 1040x If you receive a refund of interest you deducted in an earlier year, you generally must include the refund in income in the year you receive it. Irs gov 1040x However, you need to include it only up to the amount of the deduction that reduced your tax in the earlier year. Irs gov 1040x This is true whether the interest overcharge was refunded to you or was used to reduce the outstanding principal on your mortgage. Irs gov 1040x If you need to include the refund in income, report it on Form 1040, line 21. Irs gov 1040x   If you received a refund of interest you overpaid in an earlier year, you generally will receive a Form 1098, Mortgage Interest Statement, showing the refund in box 3. Irs gov 1040x For information about Form 1098, see Form 1098, Mortgage Interest Statement , later. Irs gov 1040x   For more information on how to treat refunds of interest deducted in earlier years, see Recoveries in Publication 525, Taxable and Nontaxable Income. Irs gov 1040x Cooperative apartment owner. Irs gov 1040x   If you own a cooperative apartment, you must reduce your home mortgage interest deduction by your share of any cash portion of a patronage dividend that the cooperative receives. Irs gov 1040x The patronage dividend is a partial refund to the cooperative housing corporation of mortgage interest it paid in a prior year. Irs gov 1040x   If you receive a Form 1098 from the cooperative housing corporation, the form should show only the amount you can deduct. Irs gov 1040x Points The term “points” is used to describe certain charges paid, or treated as paid, by a borrower to obtain a home mortgage. Irs gov 1040x Points may also be called loan origination fees, maximum loan charges, loan discount, or discount points. Irs gov 1040x This image is too large to be displayed in the current screen. Irs gov 1040x Please click the link to view the image. Irs gov 1040x Figure B. Irs gov 1040x Are My Points Fully Deductible This Year? A borrower is treated as paying any points that a home seller pays for the borrower's mortgage. Irs gov 1040x See Points paid by the seller , later. Irs gov 1040x General Rule You generally cannot deduct the full amount of points in the year paid. Irs gov 1040x Because they are prepaid interest, you generally deduct them ratably over the life (term) of the mortgage. Irs gov 1040x See Deduction Allowed Ratably , next. Irs gov 1040x For exceptions to the general rule, see Deduction Allowed in Year Paid , later. Irs gov 1040x Deduction Allowed Ratably If you do not meet the tests listed under Deduction Allowed in Year Paid , later, the loan is not a home improvement loan, or you choose not to deduct your points in full in the year paid, you can deduct the points ratably (equally) over the life of the loan if you meet all the following tests. Irs gov 1040x You use the cash method of accounting. Irs gov 1040x This means you report income in the year you receive it and deduct expenses in the year you pay them. Irs gov 1040x Most individuals use this method. Irs gov 1040x Your loan is secured by a home. Irs gov 1040x (The home does not need to be your main home. Irs gov 1040x ) Your loan period is not more than 30 years. Irs gov 1040x If your loan period is more than 10 years, the terms of your loan are the same as other loans offered in your area for the same or longer period. Irs gov 1040x Either your loan amount is $250,000 or less, or the number of points is not more than: 4, if your loan period is 15 years or less, or 6, if your loan period is more than 15 years. Irs gov 1040x Example. Irs gov 1040x You use the cash method of accounting. Irs gov 1040x In 2013, you took out a $100,000 loan payable over 20 years. Irs gov 1040x The terms of the loan are the same as for other 20-year loans offered in your area. Irs gov 1040x You paid $4,800 in points. Irs gov 1040x You made 3 monthly payments on the loan in 2013. Irs gov 1040x You can deduct $60 [($4,800 ÷ 240 months) x 3 payments] in 2013. Irs gov 1040x In 2014, if you make all twelve payments, you will be able to deduct $240 ($20 x 12). Irs gov 1040x Deduction Allowed in Year Paid You can fully deduct points in the year paid if you meet all the following tests. Irs gov 1040x (You can use Figure B as a quick guide to see whether your points are fully deductible in the year paid. Irs gov 1040x ) Your loan is secured by your main home. Irs gov 1040x (Your main home is the one you ordinarily live in most of the time. Irs gov 1040x ) Paying points is an established business practice in the area where the loan was made. Irs gov 1040x The points paid were not more than the points generally charged in that area. Irs gov 1040x You use the cash method of accounting. Irs gov 1040x This means you report income in the year you receive it and deduct expenses in the year you pay them. Irs gov 1040x Most individuals use this method. Irs gov 1040x The points were not paid in place of amounts that ordinarily are stated separately on the settlement statement, such as appraisal fees, inspection fees, title fees, attorney fees, and property taxes. Irs gov 1040x The funds you provided at or before closing, plus any points the seller paid, were at least as much as the points charged. Irs gov 1040x The funds you provided are not required to have been applied to the points. Irs gov 1040x They can include a down payment, an escrow deposit, earnest money, and other funds you paid at or before closing for any purpose. Irs gov 1040x You cannot have borrowed these funds from your lender or mortgage broker. Irs gov 1040x You use your loan to buy or build your main home. Irs gov 1040x The points were computed as a percentage of the principal amount of the mortgage. Irs gov 1040x The amount is clearly shown on the settlement statement (such as the Settlement Statement, Form HUD-1) as points charged for the mortgage. Irs gov 1040x The points may be shown as paid from either your funds or the seller's. Irs gov 1040x Note. Irs gov 1040x If you meet all of these tests, you can choose to either fully deduct the points in the year paid, or deduct them over the life of the loan. Irs gov 1040x Home improvement loan. Irs gov 1040x   You can also fully deduct in the year paid points paid on a loan to improve your main home, if tests (1) through (6) are met. Irs gov 1040x Second home. Irs gov 1040x You cannot fully deduct in the year paid points you pay on loans secured by your second home. Irs gov 1040x You can deduct these points only over the life of the loan. Irs gov 1040x Refinancing. Irs gov 1040x   Generally, points you pay to refinance a mortgage are not deductible in full in the year you pay them. Irs gov 1040x This is true even if the new mortgage is secured by your main home. Irs gov 1040x   However, if you use part of the refinanced mortgage proceeds to improve your main home and you meet the first 6 tests listed under Deduction Allowed in Year Paid , you can fully deduct the part of the points related to the improvement in the year you paid them with your own funds. Irs gov 1040x You can deduct the rest of the points over the life of the loan. Irs gov 1040x Example 1. Irs gov 1040x In 1998, Bill Fields got a mortgage to buy a home. Irs gov 1040x In 2013, Bill refinanced that mortgage with a 15-year $100,000 mortgage loan. Irs gov 1040x The mortgage is secured by his home. Irs gov 1040x To get the new loan, he had to pay three points ($3,000). Irs gov 1040x Two points ($2,000) were for prepaid interest, and one point ($1,000) was charged for services, in place of amounts that ordinarily are stated separately on the settlement statement. Irs gov 1040x Bill paid the points out of his private funds, rather than out of the proceeds of the new loan. Irs gov 1040x The payment of points is an established practice in the area, and the points charged are not more than the amount generally charged there. Irs gov 1040x Bill's first payment on the new loan was due July 1. Irs gov 1040x He made six payments on the loan in 2013 and is a cash basis taxpayer. Irs gov 1040x Bill used the funds from the new mortgage to repay his existing mortgage. Irs gov 1040x Although the new mortgage loan was for Bill's continued ownership of his main home, it was not for the purchase or improvement of that home. Irs gov 1040x He cannot deduct all of the points in 2013. Irs gov 1040x He can deduct two points ($2,000) ratably over the life of the loan. Irs gov 1040x He deducts $67 [($2,000 ÷ 180 months) × 6 payments] of the points in 2013. Irs gov 1040x The other point ($1,000) was a fee for services and is not deductible. Irs gov 1040x Example 2. Irs gov 1040x The facts are the same as in Example 1, except that Bill used $25,000 of the loan proceeds to improve his home and $75,000 to repay his existing mortgage. Irs gov 1040x Bill deducts 25% ($25,000 ÷ $100,000) of the points ($2,000) in 2013. Irs gov 1040x His deduction is $500 ($2,000 × 25%). Irs gov 1040x Bill also deducts the ratable part of the remaining $1,500 ($2,000 − $500) that must be spread over the life of the loan. Irs gov 1040x This is $50 [($1,500 ÷ 180 months) × 6 payments] in 2013. Irs gov 1040x The total amount Bill deducts in 2013 is $550 ($500 + $50). Irs gov 1040x Special Situations This section describes certain special situations that may affect your deduction of points. Irs gov 1040x Original issue discount. Irs gov 1040x   If you do not qualify to either deduct the points in the year paid or deduct them ratably over the life of the loan, or if you choose not to use either of these methods, the points reduce the issue price of the loan. Irs gov 1040x This reduction results in original issue discount, which is discussed in chapter 4 of Publication 535. Irs gov 1040x Amounts charged for services. Irs gov 1040x    Amounts charged by the lender for specific services connected to the loan are not interest. Irs gov 1040x Examples of these charges are: Appraisal fees, Notary fees, and Preparation costs for the mortgage note or deed of trust. Irs gov 1040x  You cannot deduct these amounts as points either in the year paid or over the life of the mortgage. Irs gov 1040x Points paid by the seller. Irs gov 1040x   The term “points” includes loan placement fees that the seller pays to the lender to arrange financing for the buyer. Irs gov 1040x Treatment by seller. Irs gov 1040x   The seller cannot deduct these fees as interest. Irs gov 1040x But they are a selling expense that reduces the amount realized by the seller. Irs gov 1040x See Publication 523 for information on selling your home. Irs gov 1040x Treatment by buyer. Irs gov 1040x   The buyer reduces the basis of the home by the amount of the seller-paid points and treats the points as if he or she had paid them. Irs gov 1040x If all the tests under Deduction Allowed in Year Paid , earlier, are met, the buyer can deduct the points in the year paid. Irs gov 1040x If any of those tests are not met, the buyer deducts the points over the life of the loan. Irs gov 1040x   If you need information about the basis of your home, see Publication 523 or Publication 530. Irs gov 1040x Funds provided are less than points. Irs gov 1040x   If you meet all the tests in Deduction Allowed in Year Paid , earlier, except that the funds you provided were less than the points charged to you (test (6)), you can deduct the points in the year paid, up to the amount of funds you provided. Irs gov 1040x In addition, you can deduct any points paid by the seller. Irs gov 1040x Example 1. Irs gov 1040x When you took out a $100,000 mortgage loan to buy your home in December, you were charged one point ($1,000). Irs gov 1040x You meet all the tests for deducting points in the year paid, except the only funds you provided were a $750 down payment. Irs gov 1040x Of the $1,000 charged for points, you can deduct $750 in the year paid. Irs gov 1040x You spread the remaining $250 over the life of the mortgage. Irs gov 1040x Example 2. Irs gov 1040x The facts are the same as in Example 1, except that the person who sold you your home also paid one point ($1,000) to help you get your mortgage. Irs gov 1040x In the year paid, you can deduct $1,750 ($750 of the amount you were charged plus the $1,000 paid by the seller). Irs gov 1040x You spread the remaining $250 over the life of the mortgage. Irs gov 1040x You must reduce the basis of your home by the $1,000 paid by the seller. Irs gov 1040x Excess points. Irs gov 1040x   If you meet all the tests in Deduction Allowed in Year Paid , earlier, except that the points paid were more than generally paid in your area (test (3)), you deduct in the year paid only the points that are generally charged. Irs gov 1040x You must spread any additional points over the life of the mortgage. Irs gov 1040x Mortgage ending early. Irs gov 1040x   If you spread your deduction for points over the life of the mortgage, you can deduct any remaining balance in the year the mortgage ends. Irs gov 1040x However, if you refinance the mortgage with the same lender, you cannot deduct any remaining balance of spread points. Irs gov 1040x Instead, deduct the remaining balance over the term of the new loan. Irs gov 1040x   A mortgage may end early due to a prepayment, refinancing, foreclosure, or similar event. Irs gov 1040x Example. Irs gov 1040x Dan paid $3,000 in points in 2002 that he had to spread out over the 15-year life of the mortgage. Irs gov 1040x He deducts $200 points per year. Irs gov 1040x Through 2012, Dan has deducted $2,200 of the points. Irs gov 1040x Dan prepaid his mortgage in full in 2013. Irs gov 1040x He can deduct the remaining $800 of points in 2013. Irs gov 1040x Limits on deduction. Irs gov 1040x   You cannot fully deduct points paid on a mortgage that exceeds the limits discussed in Part II . Irs gov 1040x See the Table 1 Instructions for line 10. Irs gov 1040x Form 1098. Irs gov 1040x    The mortgage interest statement you receive should show not only the total interest paid during the year, but also your deductible points paid during the year. Irs gov 1040x See Form 1098, Mortgage Interest Statement , later. Irs gov 1040x Mortgage Insurance Premiums You can treat amounts you paid during 2013 for qualified mortgage insurance as home mortgage interest. Irs gov 1040x The insurance must be in connection with home acquisition debt, and the insurance contract must have been issued after 2006. Irs gov 1040x Qualified mortgage insurance. Irs gov 1040x   Qualified mortgage insurance is mortgage insurance provided by the Department of Veterans Affairs, the Federal Housing Administration, or the Rural Housing Service, and private mortgage insurance (as defined in section 2 of the Homeowners Protection Act of 1998 as in effect on December 20, 2006). Irs gov 1040x   Mortgage insurance provided by the Department of Veterans Affairs is commonly known as a funding fee. Irs gov 1040x If provided by the Rural Housing Service, it is commonly known as a guarantee fee. Irs gov 1040x The funding fee and guarantee fee can either be included in the amount of the loan or paid in full at the time of closing. Irs gov 1040x These fees can be deducted fully in 2013 if the mortgage insurance contract was issued in 2013. Irs gov 1040x Contact the mortgage insurance issuer to determine the deductible amount if it is not reported in box 4 of Form 1098. Irs gov 1040x Special rules for prepaid mortgage insurance. Irs gov 1040x   Generally, if you paid premiums for qualified mortgage insurance that are properly allocable to periods after the close of the tax year, such premiums are treated as paid in the period to which they are allocated. Irs gov 1040x You must allocate the premiums over the shorter of the stated term of the mortgage or 84 months, beginning with the month the insurance was obtained. Irs gov 1040x No deduction is allowed for the unamortized balance if the mortgage is satisfied before its term. Irs gov 1040x This paragraph does not apply to qualified mortgage insurance provided by the Department of Veterans Affairs or the Rural Housing Service. Irs gov 1040x Example. Irs gov 1040x Ryan purchased a home in May of 2012 and financed the home with a 15-year mortgage. Irs gov 1040x Ryan also prepaid all of the $9,240 in private mortgage insurance required at the time of closing in May. Irs gov 1040x Since the $9,240 in private mortgage insurance is allocable to periods after 2012, Ryan must allocate the $9,240 over the shorter of the life of the mortgage or 84 months. Irs gov 1040x Ryan's adjusted gross income (AGI) for 2012 is $76,000. Irs gov 1040x Ryan can deduct $880 ($9,240 ÷ 84 x 8 months) for qualified mortgage insurance premiums in 2012. Irs gov 1040x For 2013, Ryan can deduct $1,320 ($9,240 ÷ 84 x 12 months) if his AGI is $100,000 or less. Irs gov 1040x In this example, the mortgage insurance premiums are allocated over 84 months, which is shorter than the life of the mortgage of 15 years (180 months). Irs gov 1040x Limit on deduction. Irs gov 1040x   If your adjusted gross income on Form 1040, line 38, is more than $100,000 ($50,000 if your filing status is married filing separately), the amount of your mortgage insurance premiums that are otherwise deductible is reduced and may be eliminated. Irs gov 1040x See Line 13 in the instructions for Schedule A (Form 1040) and complete the Mortgage Insurance Premiums Deduction Worksheet to figure the amount you can deduct. Irs gov 1040x If your adjusted gross income is more than $109,000 ($54,500 if married filing separately), you cannot deduct your mortgage insurance premiums. Irs gov 1040x Form 1098. Irs gov 1040x   The mortgage interest statement you receive should show not only the total interest paid during the year, but also your mortgage insurance premiums paid during the year, which may qualify to be treated as deductible mortgage interest. Irs gov 1040x See Form 1098, Mortgage Interest Statement, next. Irs gov 1040x Form 1098, Mortgage Interest Statement If you paid $600 or more of mortgage interest (including certain points and mortgage insurance premiums) during the year on any one mortgage, you generally will receive a Form 1098 or a similar statement from the mortgage holder. Irs gov 1040x You will receive the statement if you pay interest to a person (including a financial institution or cooperative housing corporation) in the course of that person's trade or business. Irs gov 1040x A governmental unit is a person for purposes of furnishing the statement. Irs gov 1040x The statement for each year should be sent to you by January 31 of the following year. Irs gov 1040x A copy of this form will also be sent to the IRS. Irs gov 1040x The statement will show the total interest you paid during the year, any mortgage insurance premiums you paid, and if you purchased a main home during the year, it also will show the deductible points paid during the year, including seller-paid points. Irs gov 1040x However, it should not show any interest that was paid for you by a government agency. Irs gov 1040x As a general rule, Form 1098 will include only points that you can fully deduct in the year paid. Irs gov 1040x However, certain points not included on Form 1098 also may be deductible, either in the year paid or over the life of the loan. Irs gov 1040x See the earlier discussion of Points to determine whether you can deduct points not shown on Form 1098. Irs gov 1040x Prepaid interest on Form 1098. Irs gov 1040x   If you prepaid interest in 2013 that accrued in full by January 15, 2014, this prepaid interest may be included in box 1 of Form 1098. Irs gov 1040x However, you cannot deduct the prepaid amount for January 2014 in 2013. Irs gov 1040x (See Prepaid interest , earlier. Irs gov 1040x ) You will have to figure the interest that accrued for 2014 and subtract it from the amount in box 1. Irs gov 1040x You will include the interest for January 2014 with other interest you pay for 2014. Irs gov 1040x Refunded interest. Irs gov 1040x   If you received a refund of mortgage interest you overpaid in an earlier year, you generally will receive a Form 1098 showing the refund in box 3. Irs gov 1040x See Refunds of interest , earlier. Irs gov 1040x Mortgage insurance premiums. Irs gov 1040x   The amount of mortgage insurance premiums you paid during 2013 may be shown in Box 4 of Form 1098. Irs gov 1040x See Mortgage Insurance Premiums , earlier. Irs gov 1040x How To Report Deduct the home mortgage interest and points reported to you on Form 1098 on Schedule A (Form 1040), line 10. Irs gov 1040x If you paid more deductible interest to the financial institution than the amount shown on Form 1098, show the larger deductible amount on line 10. Irs gov 1040x Attach a statement explaining the difference and print “See attached” next to line 10. Irs gov 1040x Deduct home mortgage interest that was not reported to you on Form 1098 on Schedule A (Form 1040), line 11. Irs gov 1040x If you paid home mortgage interest to the person from whom you bought your home, show that person's name, address, and taxpayer identification number (TIN) on the dotted lines next to line 11. Irs gov 1040x The seller must give you this number and you must give the seller your TIN. Irs gov 1040x A Form W-9, Request for Taxpayer Identification Number and Certification, can be used for this purpose. Irs gov 1040x Failure to meet any of these requirements may result in a $50 penalty for each failure. Irs gov 1040x The TIN can be either a social security number, an individual taxpayer identification number (issued by the Internal Revenue Service), or an employer identification number. Irs gov 1040x If you can take a deduction for points that were not reported to you on Form 1098, deduct those points on Schedule A (Form 1040), line 12. Irs gov 1040x Deduct mortgage insurance premiums on Schedule A (Form 1040), line 13. Irs gov 1040x More than one borrower. Irs gov 1040x   If you and at least one other person (other than your spouse if you file a joint return) were liable for and paid interest on a mortgage that was for your home, and the other person received a Form 1098 showing the interest that was paid during the year, attach a statement to your return explaining this. Irs gov 1040x Show how much of the interest each of you paid, and give the name and address of the person who received the form. Irs gov 1040x Deduct your share of the interest on Schedule A (Form 1040), line 11, and print “See attached” next to the line. Irs gov 1040x Also, deduct your share of any qualified mortgage insurance premiums on Schedule A (Form 1040), line 13. Irs gov 1040x   Similarly, if you are the payer of record on a mortgage on which there are other borrowers entitled to a deduction for the interest shown on the Form 1098 you received, deduct only your share of the interest on Schedule A (Form 1040), line 10. Irs gov 1040x Let each of the other borrowers know what his or her share is. Irs gov 1040x Mortgage proceeds used for business or investment. Irs gov 1040x   If your home mortgage interest deduction is limited under the rules explained in Part II , but all or part of the mortgage proceeds were used for business, investment, or other deductible activities, see Table 2 near the end of this publication. Irs gov 1040x It shows where to deduct the part of your excess interest that is for those activities. Irs gov 1040x The Table 1 Instructions for line 13 in Part II explain how to divide the excess interest among the activities for which the mortgage proceeds were used. Irs gov 1040x Special Rule for Tenant-Stockholders in Cooperative Housing Corporations A qualified home includes stock in a cooperative housing corporation owned by a tenant-stockholder. Irs gov 1040x This applies only if the tenant-stockholder is entitled to live in the house or apartment because of owning stock in the cooperative. Irs gov 1040x Cooperative housing corporation. Irs gov 1040x   This is a corporation that meets all of the following conditions. Irs gov 1040x Has only one class of stock outstanding, Has no stockholders other than those who own the stock that can live in a house, apartment, or house trailer owned or leased by the corporation, Has no stockholders who can receive any distribution out of capital other than on a liquidation of the corporation, and Meets at least one of the following requirements. Irs gov 1040x Receives at least 80% of its gross income for the year in which the mortgage interest is paid or incurred from tenant-stockholders. Irs gov 1040x For this purpose, gross income is all income received during the entire year, including amounts received before the corporation changed to cooperative ownership. Irs gov 1040x At all times during the year, at least 80% of the total square footage of the corporation's property is used or available for use by the tenant-stockholders for residential or residential-related use. Irs gov 1040x At least 90% of the corporation's expenditures paid or incurred during the year are for the acquisition, construction, management, maintenance, or care of corporate property for the benefit of the tenant-stockholders. Irs gov 1040x Stock used to secure debt. Irs gov 1040x   In some cases, you cannot use your cooperative housing stock to secure a debt because of either: Restrictions under local or state law, or Restrictions in the cooperative agreement (other than restrictions in which the main purpose is to permit the tenant- stockholder to treat unsecured debt as secured debt). Irs gov 1040x However, you can treat a debt as secured by the stock to the extent that the proceeds are used to buy the stock under the allocation of interest rules. Irs gov 1040x See chapter 4 of Publication 535 for details on these rules. Irs gov 1040x Figuring deductible home mortgage interest. Irs gov 1040x   Generally, if you are a tenant-stockholder, you can deduct payments you make for your share of the interest paid or incurred by the cooperative. Irs gov 1040x The interest must be on a debt to buy, build, change, improve, or maintain the cooperative's housing, or on a debt to buy the land. Irs gov 1040x   Figure your share of this interest by multiplying the total by the following fraction. Irs gov 1040x      Your shares of stock in the cooperative   The total shares of stock in the cooperative Limits on deduction. Irs gov 1040x   To figure how the limits discussed in Part II apply to you, treat your share of the cooperative's debt as debt incurred by you. Irs gov 1040x The cooperative should determine your share of its grandfathered debt, its home acquisition debt, and its home equity debt. Irs gov 1040x (Your share of each of these types of debt is equal to the average balance of each debt multiplied by the fraction just given. Irs gov 1040x ) After your share of the average balance of each type of debt is determined, you include it with the average balance of that type of debt secured by your stock. Irs gov 1040x Form 1098. Irs gov 1040x    The cooperative should give you a Form 1098 showing your share of the interest. Irs gov 1040x Use the rules in this publication to determine your deductible mortgage interest. Irs gov 1040x Part II. Irs gov 1040x Limits on Home Mortgage Interest Deduction This part of the publication discusses the limits on deductible home mortgage interest. Irs gov 1040x These limits apply to your home mortgage interest expense if you have a home mortgage that does not fit into any of the three categories listed at the beginning of Part I under Fully deductible interest . Irs gov 1040x Your home mortgage interest deduction is limited to the interest on the part of your home mortgage debt that is not more than your qualified loan limit. Irs gov 1040x This is the part of your home mortgage debt that is grandfathered debt or that is not more than the limits for home acquisition debt and home equity debt. Irs gov 1040x Table 1 can help you figure your qualified loan limit and your deductible home mortgage interest. Irs gov 1040x Home Acquisition Debt Home acquisition debt is a mortgage you took out after October 13, 1987, to buy, build, or substantially improve a qualified home (your main or second home). Irs gov 1040x It also must be secured by that home. Irs gov 1040x If the amount of your mortgage is more than the cost of the home plus the cost of any substantial improvements, only the debt that is not more than the cost of the home plus improvements qualifies as home acquisition debt. Irs gov 1040x The additional debt may qualify as home equity debt (discussed later). Irs gov 1040x Home acquisition debt limit. Irs gov 1040x   The total amount you can treat as home acquisition debt at any time on your main home and second home cannot be more than $1 million ($500,000 if married filing separately). Irs gov 1040x This limit is reduced (but not below zero) by the amount of your grandfathered debt (discussed later). Irs gov 1040x Debt over this limit may qualify as home equity debt (also discussed later). Irs gov 1040x Refinanced home acquisition debt. Irs gov 1040x   Any secured debt you use to refinance home acquisition debt is treated as home acquisition debt. Irs gov 1040x However, the new debt will qualify as home acquisition debt only up to the amount of the balance of the old mortgage principal just before the refinancing. Irs gov 1040x Any additional debt not used to buy, build, or substantially improve a qualified home is not home acquisition debt, but may qualify as home equity debt (discussed later). Irs gov 1040x Mortgage that qualifies later. Irs gov 1040x   A mortgage that does not qualify as home acquisition debt because it does not meet all the requirements may qualify at a later time. Irs gov 1040x For example, a debt that you use to buy your home may not qualify as home acquisition debt because it is not secured by the home. Irs gov 1040x However, if the debt is later secured by the home, it may qualify as home acquisition debt after that time. Irs gov 1040x Similarly, a debt that you use to buy property may not qualify because the property is not a qualified home. Irs gov 1040x However, if the property later becomes a qualified home, the debt may qualify after that time. Irs gov 1040x Mortgage treated as used to buy, build, or improve home. Irs gov 1040x   A mortgage secured by a qualified home may be treated as home acquisition debt, even if you do not actually use the proceeds to buy, build, or substantially improve the home. Irs gov 1040x This applies in the following situations. Irs gov 1040x You buy your home within 90 days before or after the date you take out the mortgage. Irs gov 1040x The home acquisition debt is limited to the home's cost, plus the cost of any substantial improvements within the limit described below in (2) or (3). Irs gov 1040x (See Example 1 later. Irs gov 1040x ) You build or improve your home and take out the mortgage before the work is completed. Irs gov 1040x The home acquisition debt is limited to the amount of the expenses incurred within 24 months before the date of the mortgage. Irs gov 1040x You build or improve your home and take out the mortgage within 90 days after the work is completed. Irs gov 1040x The home acquisition debt is limited to the amount of the expenses incurred within the period beginning 24 months before the work is completed and ending on the date of the mortgage. Irs gov 1040x (See Example 2 later. Irs gov 1040x ) Example 1. Irs gov 1040x You bought your main home on June 3 for $175,000. Irs gov 1040x You paid for the home with cash you got from the sale of your old home. Irs gov 1040x On July 15, you took out a mortgage of $150,000 secured by your main home. Irs gov 1040x You used the $150,000 to invest in stocks. Irs gov 1040x You can treat the mortgage as taken out to buy your home because you bought the home within 90 days before you took out the mortgage. Irs gov 1040x The entire mortgage qualifies as home acquisition debt because it was not more than the home's cost. Irs gov 1040x Example 2. Irs gov 1040x On January 31, John began building a home on the lot that he owned. Irs gov 1040x He used $45,000 of his personal funds to build the home. Irs gov 1040x The home was completed on October 31. Irs gov 1040x On November 21, John took out a $36,000 mortgage that was secured by the home. Irs gov 1040x The mortgage can be treated as used to build the home because it was taken out within 90 days after the home was completed. Irs gov 1040x The entire mortgage qualifies as home acquisition debt because it was not more than the expenses incurred within the period beginning 24 months before the home was completed. Irs gov 1040x This is illustrated by Figure C. Irs gov 1040x   Please click here for the text description of the image. Irs gov 1040x Figure C. Irs gov 1040x John's example Date of the mortgage. Irs gov 1040x   The date you take out your mortgage is the day the loan proceeds are disbursed. Irs gov 1040x This is generally the closing date. Irs gov 1040x You can treat the day you apply in writing for your mortgage as the date you take it out. Irs gov 1040x However, this applies only if you receive the loan proceeds within a reasonable time (such as within 30 days) after your application is approved. Irs gov 1040x If a timely application you make is rejected, a reasonable additional time will be allowed to make a new application. Irs gov 1040x Cost of home or improvements. Irs gov 1040x   To determine your cost, include amounts paid to acquire any interest in a qualified home or to substantially improve the home. Irs gov 1040x   The cost of building or substantially improving a qualified home includes the costs to acquire real property and building materials, fees for architects and design plans, and required building permits. Irs gov 1040x Substantial improvement. Irs gov 1040x   An improvement is substantial if it: Adds to the value of your home, Prolongs your home's useful life, or Adapts your home to new uses. Irs gov 1040x    Repairs that maintain your home in good condition, such as repainting your home, are not substantial improvements. Irs gov 1040x However, if you paint your home as part of a renovation that substantially improves your qualified home, you can include the painting costs in the cost of the improvements. Irs gov 1040x Acquiring an interest in a home because of a divorce. Irs gov 1040x   If you incur debt to acquire the interest of a spouse or former spouse in a home, because of a divorce or legal separation, you can treat that debt as home acquisition debt. Irs gov 1040x Part of home not a qualified home. Irs gov 1040x    To figure your home acquisition debt, you must divide the cost of your home and improvements between the part of your home that is a qualified home and any part that is not a qualified home. Irs gov 1040x See Divided use of your home under Qualified Home in Part I. Irs gov 1040x Home Equity Debt If you took out a loan for reasons other than to buy, build, or substantially improve your home, it may qualify as home equity debt. Irs gov 1040x In addition, debt you incurred to buy, build, or substantially improve your home, to the extent it is more than the home acquisition debt limit (discussed earlier), may qualify as home equity debt. Irs gov 1040x Home equity debt is a mortgage you took out after October 13, 1987, that: Does not qualify as home acquisition debt or as grandfathered debt, and Is secured by your qualified home. Irs gov 1040x Example. Irs gov 1040x You bought your home for cash 10 years ago. Irs gov 1040x You did not have a mortgage on your home until last year, when you took out a $50,000 loan, secured by your home, to pay for your daughter's college tuition and your father's medical bills. Irs gov 1040x This loan is home equity debt. Irs gov 1040x Home equity debt limit. Irs gov 1040x   There is a limit on the amount of debt that can be treated as home equity debt. Irs gov 1040x The total home equity debt on your main home and second home is limited to the smaller of: $100,000 ($50,000 if married filing separately), or The total of each home's fair market value (FMV) reduced (but not below zero) by the amount of its home acquisition debt and grandfathered debt. Irs gov 1040x Determine the FMV and the outstanding home acquisition and grandfathered debt for each home on the date that the last debt was secured by the home. Irs gov 1040x Example. Irs gov 1040x You own one home that you bought in 2000. Irs gov 1040x Its FMV now is $110,000, and the current balance on your original mortgage (home acquisition debt) is $95,000. Irs gov 1040x Bank M offers you a home mortgage loan of 125% of the FMV of the home less any outstanding mortgages or other liens. Irs gov 1040x To consolidate some of your other debts, you take out a $42,500 home mortgage loan [(125% × $110,000) − $95,000] with Bank M. Irs gov 1040x Your home equity debt is limited to $15,000. Irs gov 1040x This is the smaller of: $100,000, the maximum limit, or $15,000, the amount that the FMV of $110,000 exceeds the amount of home acquisition debt of $95,000. Irs gov 1040x Debt higher than limit. Irs gov 1040x   Interest on amounts over the home equity debt limit (such as the interest on $27,500 [$42,500 − $15,000] in the preceding example) generally is treated as personal interest and is not deductible. Irs gov 1040x But if the proceeds of the loan were used for investment, business, or other deductible purposes, the interest may be deductible. Irs gov 1040x If it is, see the Table 1 Instructions for line 13 for an explanation of how to allocate the excess interest. Irs gov 1040x Part of home not a qualified home. Irs gov 1040x   To figure the limit on your home equity debt, you must divide the FMV of your home between the part that is a qualified home and any part that is not a qualified home. Irs gov 1040x See Divided use of your home under Qualified Home in Part I. Irs gov 1040x Fair market value (FMV). Irs gov 1040x    This is the price at which the home would change hands between you and a buyer, neither having to sell or buy, and both having reasonable knowledge of all relevant facts. Irs gov 1040x Sales of similar homes in your area, on about the same date your last debt was secured by the home, may be helpful in figuring the FMV. Irs gov 1040x Grandfathered Debt If you took out a mortgage on your home before October 14, 1987, or you refinanced such a mortgage, it may qualify as grandfathered debt. Irs gov 1040x To qualify, it must have been secured by your qualified home on October 13, 1987, and at all times after that date. Irs gov 1040x How you used the proceeds does not matter. Irs gov 1040x Grandfathered debt is not limited. Irs gov 1040x All of the interest you paid on grandfathered debt is fully deductible home mortgage interest. Irs gov 1040x However, the amount of your grandfathered debt reduces the $1 million limit for home acquisition debt and the limit based on your home's fair market value for home equity debt. Irs gov 1040x Refinanced grandfathered debt. Irs gov 1040x   If you refinanced grandfathered debt after October 13, 1987, for an amount that was not more than the mortgage principal left on the debt, then you still treat it as grandfathered debt. Irs gov 1040x To the extent the new debt is more than that mortgage principal, it is treated as home acquisition or home equity debt, and the mortgage is a mixed-use mortgage (discussed later under Average Mortgage Balance in the Table 1 instructions). Irs gov 1040x The debt must be secured by the qualified home. Irs gov 1040x   You treat grandfathered debt that was refinanced after October 13, 1987, as grandfathered debt only for the term left on the debt that was refinanced. Irs gov 1040x After that, you treat it as home acquisition debt or home equity debt, depending on how you used the proceeds. Irs gov 1040x Exception. Irs gov 1040x   If the debt before refinancing was like a balloon note (the principal on the debt was not amortized over the term of the debt), then you treat the refinanced debt as grandfathered debt for the term of the first refinancing. Irs gov 1040x This term cannot be more than 30 years. Irs gov 1040x Example. Irs gov 1040x Chester took out a $200,000 first mortgage on his home in 1986. Irs gov 1040x The mortgage was a five-year balloon note and the entire balance on the note was due in 1991. Irs gov 1040x Chester refinanced the debt in 1991 with a new 20-year mortgage. Irs gov 1040x The refinanced debt is treated as grandfathered debt for its entire term (20 years). Irs gov 1040x Line-of-credit mortgage. Irs gov 1040x    If you had a line-of-credit mortgage on October 13, 1987, and borrowed additional amounts against it after that date, then the additional amounts are either home acquisition debt or home equity debt depending on how you used the proceeds. Irs gov 1040x The balance on the mortgage before you borrowed the additional amounts is grandfathered debt. Irs gov 1040x The newly borrowed amounts are not grandfathered debt because the funds were borrowed after October 13, 1987. Irs gov 1040x See Average Mortgage Balance in the Table 1 Instructions that follow. Irs gov 1040x Table 1 Instructions Unless you are subject to the overall limit on itemized deductions, you can deduct all of the interest you paid during the year on mortgages secured by your main home or second home in either of the following two situations. Irs gov 1040x All the mortgages are grandfathered debt. Irs gov 1040x The total of the mortgage balances for the entire year is within the limits discussed earlier under Home Acquisition Debt and Home Equity Debt . Irs gov 1040x In either of those cases, you do not need Table 1. Irs gov 1040x Otherwise, you can use Table 1 to determine your qualified loan limit and deductible home mortgage interest. Irs gov 1040x Fill out only one Table 1 for both your main and second home regardless of how many mortgages you have. Irs gov 1040x Table 1. Irs gov 1040x Worksheet To Figure Your Qualified Loan Limit and Deductible Home Mortgage Interest For the Current Year See the Table 1 Instructions. Irs gov 1040x Part I Qualified Loan Limit 1. Irs gov 1040x Enter the average balance of all your grandfathered debt. Irs gov 1040x See line 1 instructions 1. Irs gov 1040x   2. Irs gov 1040x Enter the average balance of all your home acquisition debt. Irs gov 1040x See line 2 instructions 2. Irs gov 1040x   3. Irs gov 1040x Enter $1,000,000 ($500,000 if married filing separately) 3. Irs gov 1040x   4. Irs gov 1040x Enter the larger of the amount on line 1 or the amount on line 3 4. Irs gov 1040x   5. Irs gov 1040x Add the amounts on lines 1 and 2. Irs gov 1040x Enter the total here 5. Irs gov 1040x   6. Irs gov 1040x Enter the smaller of the amount on line 4 or the amount on line 5 6. Irs gov 1040x   7. Irs gov 1040x If you have home equity debt, enter the smaller of $100,000 ($50,000 if married filing separately) or your limited amount. Irs gov 1040x See the line 7 instructions for the limit which may apply to you. Irs gov 1040x 7. Irs gov 1040x   8. Irs gov 1040x Add the amounts on lines 6 and 7. Irs gov 1040x Enter the total. Irs gov 1040x This is your qualified loan limit. Irs gov 1040x 8. Irs gov 1040x   Part II Deductible Home Mortgage Interest 9. Irs gov 1040x Enter the total of the average balances of all mortgages on all qualified homes. Irs gov 1040x  See line 9 instructions 9. Irs gov 1040x     If line 8 is less than line 9, go on to line 10. Irs gov 1040x If line 8 is equal to or more than line 9, stop here. Irs gov 1040x All of your interest on all the mortgages included on line 9 is deductible as home mortgage interest on Schedule A (Form 1040). Irs gov 1040x     10. Irs gov 1040x Enter the total amount of interest that you paid. Irs gov 1040x See line 10 instructions 10. Irs gov 1040x   11. Irs gov 1040x Divide the amount on line 8 by the amount on line 9. Irs gov 1040x Enter the result as a decimal amount (rounded to three places) 11. Irs gov 1040x × . Irs gov 1040x 12. Irs gov 1040x Multiply the amount on line 10 by the decimal amount on line 11. Irs gov 1040x Enter the result. Irs gov 1040x This is your deductible home mortgage interest. Irs gov 1040x Enter this amount on Schedule A (Form 1040) 12. Irs gov 1040x   13. Irs gov 1040x Subtract the amount on line 12 from the amount on line 10. Irs gov 1040x Enter the result. Irs gov 1040x This is not home mortgage interest. Irs gov 1040x See line 13 instructions 13. Irs gov 1040x   Home equity debt only. Irs gov 1040x   If all of your mortgages are home equity debt, do not fill in lines 1 through 5. Irs gov 1040x Enter zero on line 6 and complete the rest of Table 1. Irs gov 1040x Average Mortgage Balance You have to figure the average balance of each mortgage to determine your qualified loan limit. Irs gov 1040x You need these amounts to complete lines 1, 2, and 9 of Table 1. Irs gov 1040x You can use the highest mortgage balances during the year, but you may benefit most by using the average balances. Irs gov 1040x The following are methods you can use to figure your average mortgage balances. Irs gov 1040x However, if a mortgage has more than one category of debt, see Mixed-use mortgages , later, in this section. Irs gov 1040x Average of first and last balance method. Irs gov 1040x   You can use this method if all the following apply. Irs gov 1040x You did not borrow any new amounts on the mortgage during the year. Irs gov 1040x (This does not include borrowing the original mortgage amount. Irs gov 1040x ) You did not prepay more than one month's principal during the year. Irs gov 1040x (This includes prepayment by refinancing your home or by applying proceeds from its sale. Irs gov 1040x ) You had to make level payments at fixed equal intervals on at least a semi-annual basis. Irs gov 1040x You treat your payments as level even if they were adjusted from time to time because of changes in the interest rate. Irs gov 1040x    To figure your average balance, complete the following worksheet. Irs gov 1040x    1. Irs gov 1040x Enter the balance as of the first day of the year that the mortgage was secured by your qualified home during the year (generally January 1)   2. Irs gov 1040x Enter the balance as of the last day of the year that the mortgage was secured by your qualified home during the year (generally December 31)   3. Irs gov 1040x Add amounts on lines 1 and 2   4. Irs gov 1040x Divide the amount on line 3 by 2. Irs gov 1040x Enter the result   Interest paid divided by interest rate method. Irs gov 1040x   You can use this method if at all times in 2013 the mortgage was secured by your qualified home and the interest was paid at least monthly. Irs gov 1040x    Complete the following worksheet to figure your average balance. Irs gov 1040x    1. Irs gov 1040x Enter the interest paid in 2013. Irs gov 1040x Do not include points, mortgage insurance premiums, or any interest paid in 2013 that is for a year after 2013. Irs gov 1040x However, do include interest that is for 2013 but was paid in an earlier year   2. Irs gov 1040x Enter the annual interest rate on the mortgage. Irs gov 1040x If the interest rate varied in 2013, use the lowest rate for the year   3. Irs gov 1040x Divide the amount on line 1 by the amount on line 2. Irs gov 1040x Enter the result   Example. Irs gov 1040x Mr. Irs gov 1040x Blue had a line of credit secured by his main home all year. Irs gov 1040x He paid interest of $2,500 on this loan. Irs gov 1040x The interest rate on the loan was 9% (. Irs gov 1040x 09) all year. Irs gov 1040x His average balance using this method is $27,778, figured as follows. Irs gov 1040x 1. Irs gov 1040x Enter the interest paid in 2013. Irs gov 1040x Do not include points, mortgage insurance premiums, or any interest paid in 2013 that is for a year after 2013. Irs gov 1040x However, do include interest that is for 2013 but was paid in an earlier year $2,500 2. Irs gov 1040x Enter the annual interest rate on the mortgage. Irs gov 1040x If the interest rate varied in 2013, use the lowest rate for the year . Irs gov 1040x 09 3. Irs gov 1040x Divide the amount on line 1 by the amount on line 2. Irs gov 1040x Enter the result $27,778 Statements provided by your lender. Irs gov 1040x   If you receive monthly statements showing the closing balance or the average balance for the month, you can use either to figure your average balance for the year. Irs gov 1040x You can treat the balance as zero for any month the mortgage was not secured by your qualified home. Irs gov 1040x   For each mortgage, figure your average balance by adding your monthly closing or average balances and dividing that total by the number of months the home secured by that mortgage was a qualified home during the year. Irs gov 1040x   If your lender can give you your average balance for the year, you can use that amount. Irs gov 1040x Example. Irs gov 1040x Ms. Irs gov 1040x Brown had a home equity loan secured by her main home all year. Irs gov 1040x She received monthly statements showing her average balance for each month. Irs gov 1040x She can figure her average balance for the year by adding her monthly average balances and dividing the total by 12. Irs gov 1040x Mixed-use mortgages. Irs gov 1040x   A mixed-use mortgage is a loan that consists of more than one of the three categories of debt (grandfathered debt, home acquisition debt, and home equity debt). Irs gov 1040x For example, a mortgage you took out during the year is a mixed-use mortgage if you used its proceeds partly to refinance a mortgage that you took out in an earlier year to buy your home (home acquisition debt) and partly to buy a car (home equity debt). Irs gov 1040x   Complete lines 1 and 2 of Table 1 by including the separate average balances of any grandfathered debt and home acquisition debt in your mixed-use mortgage. Irs gov 1040x Do not use the methods described earlier in this section to figure the average balance of either category. Irs gov 1040x Instead, for each category, use the following method. Irs gov 1040x Figure the balance of that category of debt for each month. Irs gov 1040x This is the amount of the loan proceeds allocated to that category, reduced by your principal payments on the mortgage previously applied to that category. Irs gov 1040x Principal payments on a mixed-use mortgage are applied in full to each category of debt, until its balance is zero, in the following order: First, any home equity debt, Next, any grandfathered debt, and Finally, any home acquisition debt. Irs gov 1040x Add together the monthly balances figured in (1). Irs gov 1040x Divide the result in (2) by 12. Irs gov 1040x   Complete line 9 of Table 1 by including the average balance of the entire mixed-use mortgage, figured under one of the methods described earlier in this section. Irs gov 1040x Example 1. Irs gov 1040x In 1986, Sharon took out a $1,400,000 mortgage to buy her main home (grandfathered debt). Irs gov 1040x On March 2, 2013, when the home had a fair market value of $1,700,000 and she owed $1,100,000 on the mortgage, Sharon took out a second mortgage for $200,000. Irs gov 1040x She used $180,000 of the proceeds to make substantial improvements to her home (home acquisition debt) and the remaining $20,000 to buy a car (home equity debt). Irs gov 1040x Under the loan agreement, Sharon must make principal payments of $1,000 at the end of each month. Irs gov 1040x During 2013, her principal payments on the second mortgage totaled $10,000. Irs gov 1040x To complete Table 1, line 2, Sharon must figure a separate average balance for the part of her second mortgage that is home acquisition debt. Irs gov 1040x The January and February balances were zero. Irs gov 1040x The March through December balances were all $180,000, because none of her principal payments are applied to the home acquisition debt. Irs gov 1040x (They are all applied to the home equity debt, reducing it to $10,000 [$20,000 − $10,000]. Irs gov 1040x ) The monthly balances of the home acquisition debt total $1,800,000 ($180,000 × 10). Irs gov 1040x Therefore, the average balance of the home acquisition debt for 2013 was $150,000 ($1,800,000 ÷ 12). Irs gov 1040x Example 2. Irs gov 1040x The facts are the same as in Example 1. Irs gov 1040x In 2014, Sharon's January through October principal payments on her second mortgage are applied to the home equity debt, reducing it to zero. Irs gov 1040x The balance of the home acquisition debt remains $180,000 for each of those months. Irs gov 1040x Because her November and December principal payments are applied to the home acquisition debt, the November balance is $179,000 ($180,000 − $1,000) and the December balance is $178,000 ($180,000 − $2,000). Irs gov 1040x The monthly balances total $2,157,000 [($180,000 × 10) + $179,000 + $178,000]. Irs gov 1040x Therefore, the average balance of the home acquisition debt for 2014 is $179,750 ($2,157,000 ÷ 12). Irs gov 1040x L
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The Irs Gov 1040x

Irs gov 1040x Publication 179 - Additional Material Table of Contents 15. Irs gov 1040x Reglas especiales para varias clases de servicios y de pagos Cómo obtener ayuda relacionada con las contribuciones 15. Irs gov 1040x 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. Irs gov 1040x 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. Irs gov 1040x 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. Irs gov 1040x Servicios en fincas relacionados con el cultivo del suelo; cultivo o recolección de cualquier producto agrícola u hortícola; crianza, etc. Irs gov 1040x , de ganado, aves, abejas, animales de piel o silvestres. Irs gov 1040x Tributable, si responde al requisito de los $150 o $2,500 (vea el apartado 7). Irs gov 1040x Tributable, si responde a cualesquiera de los dos requisitos del apartado 10. Irs gov 1040x 2. Irs gov 1040x Servicios prestados al dueño o explotador de una finca, si la mayor parte se prestan en la finca, para la administración, mantenimiento, etc. Irs gov 1040x , 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. Irs gov 1040x Tributable, si responde al requisito de los $150 o $2,500 (vea el apartado 7). Irs gov 1040x Tributable, si responde a cualesquiera de los dos requisitos del apartado 10. Irs gov 1040x 3. Irs gov 1040x Servicios relacionados con el cultivo y la recolección de determinados productos resinosos (aguarrás y demás productos oleorresinosos). Irs gov 1040x Tributable, si responde al requisito de los $150 o $2,500 (vea el apartado 7). Irs gov 1040x Tributable, si responde a cualesquiera de los dos requisitos del apartado 10. Irs gov 1040x 4. Irs gov 1040x Servicios relacionados con el desmote de algodón. Irs gov 1040x Tributable, si responde al requisito de los $150 o $2,500 (vea el apartado 7). Irs gov 1040x Tributable, si responde a cualesquiera de los dos requisitos del apartado 10. Irs gov 1040x 5. Irs gov 1040x Servicios prestados fuera de la finca relacionados con la incubación de aves de corral. Irs gov 1040x Tributable (como labor no agrícola). Irs gov 1040x * Tributable, si responde a cualesquiera de los dos requisitos del apartado 10. Irs gov 1040x 6. Irs gov 1040x 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. Irs gov 1040x Tributable, si responde al requisito de los $150 o $2,500 (vea el apartado 7). Irs gov 1040x Tributable, si responde a cualesquiera de los dos requisitos del apartado 10. Irs gov 1040x 7. Irs gov 1040x Servicios en la elaboración, empaque, entrega, etc. Irs gov 1040x , de cualquier producto agrícola u hortícola en su estado no manufacturado:     a. Irs gov 1040x Empleado por el explotador de la finca. Irs gov 1040x 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. Irs gov 1040x * 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. Irs gov 1040x De lo contrario, será tributable como labor no agrícola. Irs gov 1040x b. Irs gov 1040x Empleado por un grupo no incorporado  de explotadores de fincas (no más de 20). Irs gov 1040x 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. Irs gov 1040x * 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. Irs gov 1040x De lo contrario, será tributable como labor no agrícola. Irs gov 1040x c. Irs gov 1040x Empleado por otro grupo de operadores  de una finca (incluyendo organizaciones  cooperativas y tratantes comerciales). Irs gov 1040x Tributable (como labor no agrícola). Irs gov 1040x * 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. Irs gov 1040x De lo contrario, será tributable como labor no agrícola. Irs gov 1040x 8. Irs gov 1040x Servicios en el manejo o la elaboración de artículos después de su entrega al mercado final o en el enlatado o congelación comercial. Irs gov 1040x Tributable (como labor no agrícola). Irs gov 1040x * Tributable (como labor no agrícola). Irs gov 1040x *Los salarios recibidos por servicios que no se consideran trabajo agrícola se declaran en el Formulario 941-PR o Formulario 944(SP). Irs gov 1040x Otras exenciones pueden corresponder. Irs gov 1040x Vea los apartados 5 y 12 . Irs gov 1040x 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. Irs gov 1040x Residentes     a. Irs gov 1040x Servicios prestados en los EE. Irs gov 1040x UU. Irs gov 1040x ** Lo mismo que un ciudadano de los EE. Irs gov 1040x UU. Irs gov 1040x ; 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. Irs gov 1040x UU. Irs gov 1040x Lo mismo que un ciudadano de los EE. Irs gov 1040x UU. Irs gov 1040x b. Irs gov 1040x Servicios prestados fuera de los EE. Irs gov 1040x UU. Irs gov 1040x ** 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. Irs gov 1040x Exenta, a menos que los servicios se presten en un barco o avión estadounidense y de acuerdo con un contrato hecho en los EE. Irs gov 1040x UU. Irs gov 1040x o que el extranjero trabaje en tal barco o avión y el mismo toque en un puerto estadounidense. Irs gov 1040x 2. Irs gov 1040x No residentes Vea la Publicación 15-A, en inglés. Irs gov 1040x Vea la Publicación 15-A, en inglés. Irs gov 1040x a. Irs gov 1040x 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). Irs gov 1040x Exenta. Irs gov 1040x Exenta. Irs gov 1040x   3. Irs gov 1040x Extranjero no residente trabajando en barcos o aviones estadounidenses. Irs gov 1040x 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. Irs gov 1040x Salarios de un trabajador fallecido     1. Irs gov 1040x Salarios de un trabajador fallecido pagados en el año natural de la muerte de éste a su beneficiario o caudal hereditario (relicto). Irs gov 1040x Tributable. Irs gov 1040x Tributable. Irs gov 1040x 2. Irs gov 1040x Salarios de un trabajador fallecido pagados después del final del año de la muerte de éste a su beneficiario o caudal hereditario (relicto). Irs gov 1040x Exenta. Irs gov 1040x Exenta. Irs gov 1040x 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. Irs gov 1040x Exenta, si el empleado no prestó ningún servicio a su patrono durante el período cubierto por el pago. Irs gov 1040x Tributable. Irs gov 1040x Servicio doméstico en clubes universitarios, fraternidades y hermandades femeninas (sororities). Irs gov 1040x Exenta, si la remuneración se le paga a un estudiante regular. Irs gov 1040x Exenta también si el patrono está exento de la contribución federal sobre ingresos y la paga es menos de $100. Irs gov 1040x 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. Irs gov 1040x Empleados emparentados:     1. Irs gov 1040x Hijo empleado por un padre (o por una sociedad de la cual cada socio es padre del hijo). Irs gov 1040x Exenta hasta los 18 años de edad. Irs gov 1040x Exenta hasta los 21 años de edad. Irs gov 1040x 2. Irs gov 1040x Hijo empleado por un padre para hacer trabajo doméstico o trabajo que no tenga relación con su ocupación o negocio. Irs gov 1040x Exenta hasta los 21 años de edad. Irs gov 1040x Exenta hasta los 21 años de edad. Irs gov 1040x 3. Irs gov 1040x Padre que presta servicios para un hijo. Irs gov 1040x Tributable, si presta servicios en la ocupación o negocio del hijo. Irs gov 1040x Para empleo doméstico en la residencia particular de un hijo, vea la Publicación 926, en inglés. Irs gov 1040x Exenta. Irs gov 1040x 4. Irs gov 1040x Cónyuge que presta servicios para el otro cónyuge. Irs gov 1040x Tributable, si presta servicios en la ocupación o negocio del otro cónyuge. Irs gov 1040x Exenta. Irs gov 1040x Los empleados federales:     1. Irs gov 1040x 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. Irs gov 1040x Tributable. Irs gov 1040x Exenta. Irs gov 1040x 2. Irs gov 1040x Todos los demás. Irs gov 1040x 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). Irs gov 1040x Para otros empleados, por lo general, está sujeta a la contribución al Medicare. Irs gov 1040x 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. Irs gov 1040x **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. Irs gov 1040x 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. Irs gov 1040x Salmón o mero. Irs gov 1040x Tributable a menos que la (3) sea aplicable. Irs gov 1040x Tributable a menos que la (3) sea aplicable. Irs gov 1040x 2. Irs gov 1040x Otra clase de pescado y otra clase de vida acuática animal o vegetal. Irs gov 1040x Tributable a menos que la (3) sea aplicable. Irs gov 1040x Exenta, a menos que sea una embarcación de más de diez toneladas y la (3) no se aplique. Irs gov 1040x 3. Irs gov 1040x 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). Irs gov 1040x Esta porción depende de la pesca de la embarcación. Irs gov 1040x En tales casos la tripulación suele tener menos de 10 personas. Irs gov 1040x 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). Irs gov 1040x 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). Irs gov 1040x Beneficios marginales. Irs gov 1040x Tributable por la cantidad de beneficio recibida por el empleado. Irs gov 1040x 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. Irs gov 1040x Sin embargo, en ciertos casos corresponden reglas especiales para valorar los beneficios marginales. Irs gov 1040x *** Gobiernos extranjeros y organizaciones internacionales. Irs gov 1040x Exenta. Irs gov 1040x Exenta. Irs gov 1040x Servicio en el extranjero por ciudadanos de los Estados Unidos:     Como empleado del Gobierno Federal de los EE. Irs gov 1040x UU. Irs gov 1040x Tal como los empleados federales que trabajan en los EE. Irs gov 1040x UU. Irs gov 1040x Exenta. Irs gov 1040x (Vea, además, Los empleados federales, anteriormente). Irs gov 1040x Por empresas extranjeras asociadas o subsidiarias con patronos de los EE. Irs gov 1040x UU. Irs gov 1040x y otros patronos privados. Irs gov 1040x 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. Irs gov 1040x UU. Irs gov 1040x que trabaja para un patrono estadounidense. Irs gov 1040x 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. Irs gov 1040x UU. Irs gov 1040x o lo preste un empleado que trabaja en un barco cuando éste toca en un puerto de los EE. Irs gov 1040x UU. Irs gov 1040x o (b) un ciudadano de los EE. Irs gov 1040x UU. Irs gov 1040x que trabaja para un patrono estadounidense (que no esté en un país contiguo con el cual los EE. Irs gov 1040x UU. Irs gov 1040x tiene un acuerdo sobre cómo se trata la compensación por desempleo) o para un patrono en las Islas Vírgenes. Irs gov 1040x Empleados del gobierno (que no sea el gobierno federal). Irs gov 1040x Consulte al Servicio Federal de Rentas Internas en Puerto Rico. Irs gov 1040x Consulte al Servicio Federal de Rentas Internas en Puerto Rico. Irs gov 1040x Trabajo industrial hecho en el hogar:     1. Irs gov 1040x Por empleados bajo la ley común. Irs gov 1040x Tributable. Irs gov 1040x Tributable. Irs gov 1040x 2. Irs gov 1040x Por empleados sujetos a las disposiciones estatutarias (vea el apartado 2 ). Irs gov 1040x Tributable, si se les pagan $100 o más en  efectivo en un año. Irs gov 1040x Exenta. Irs gov 1040x Médicos internos empleados en hospitales. Irs gov 1040x Tributable. Irs gov 1040x Exenta. Irs gov 1040x Trabajadores domésticos:     Servicio doméstico en la residencia privada del patrono. Irs gov 1040x Además, vea Servicio doméstico en clubes universitarios, fraternidades y hermandades femeninas (sororities), anteriormente. Irs gov 1040x Tributable si se hacen los pagos en efectivo de $1,900 o más durante el año 2014. Irs gov 1040x 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. Irs gov 1040x 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. Irs gov 1040x Agentes de seguros o solicitadores:     1. Irs gov 1040x Vendedores de seguros a tiempo completo. Irs gov 1040x Tributable. Irs gov 1040x Exenta, si no es un empleado de acuerdo a la ley común y si es remunerado únicamente por comisiones. Irs gov 1040x 2. Irs gov 1040x Otros vendedores de seguros de vida, accidente, etc. Irs gov 1040x Tributable, solamente si es un empleado de acuerdo a la ley común. Irs gov 1040x Exenta, si no es un empleado de acuerdo a la ley común y si es remunerado únicamente por comisiones. Irs gov 1040x Interés no realizado sobre préstamos por debajo de la tasa correspondiente del mercado relacionados con la compensación y considerados descuento de emisión original. Irs gov 1040x (Vea la sección 7872 del Código Federal de Rentas Internas y los reglamentos correspondientes para más detalles). Irs gov 1040x Vea la Publicación 15-A, en inglés. Irs gov 1040x Vea la Publicación 15-A, en inglés. Irs gov 1040x ***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. Irs gov 1040x 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. Irs gov 1040x (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). Irs gov 1040x 1. Irs gov 1040x Comidas: Tributables, excepto si son proporcionadas por el patrono, para la conveniencia de éste, en el negocio del patrono. Irs gov 1040x Para información acerca de la exclusión de beneficios marginales mínimos, vea la sección 132(e) del Código. Irs gov 1040x  2. Irs gov 1040x 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. Irs gov 1040x 1. Irs gov 1040x Comidas: Tributables, excepto si son proporcionadas por el patrono, para la conveniencia de éste, en el negocio del patrono. Irs gov 1040x Para información acerca de la exclusión de beneficios marginales mínimos, vea la sección 132(e) del Código. Irs gov 1040x  2. Irs gov 1040x 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. Irs gov 1040x Ministros de iglesias que ejercen como tal. Irs gov 1040x Exenta. Irs gov 1040x Exenta. Irs gov 1040x Reembolsos de gastos de mudanza:     1. Irs gov 1040x Gastos calificados. Irs gov 1040x Exenta, a menos que usted tenga conocimiento de que el empleado dedujo los gastos en un año anterior. Irs gov 1040x Exenta, a menos que usted tenga conocimiento de que el empleado dedujo los gastos en un año anterior. Irs gov 1040x 2. Irs gov 1040x Gastos no calificados. Irs gov 1040x Tributable. Irs gov 1040x Tributable. Irs gov 1040x Pagos en especie:     a. Irs gov 1040x A trabajadores domésticos o agrícolas y a trabajadores que presten servicios no relacionados con el oficio o negocio del patrono. Irs gov 1040x Exenta. Irs gov 1040x Exenta. Irs gov 1040x b. Irs gov 1040x A ciertos vendedores comisionistas al detal a los cuales se les paga únicamente en efectivo a base de comisión. Irs gov 1040x Tributable. Irs gov 1040x Tributable. Irs gov 1040x Organizaciones sin fines de lucro:     1. Irs gov 1040x Organizaciones religiosas, docentes, caritativas, etc. Irs gov 1040x , del tipo descrito en la sec. Irs gov 1040x 501(c)(3) y exentas de la contribución federal sobre ingresos bajo la sec. Irs gov 1040x 501(a) del Código Federal de Rentas Internas. Irs gov 1040x Tributable si la remuneración durante el año asciende a $100 o más. Irs gov 1040x 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. Irs gov 1040x 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. Irs gov 1040x Exenta. Irs gov 1040x 2. Irs gov 1040x Corporaciones establecidas por el Congreso de acuerdo con la Sec. Irs gov 1040x 501(c) del Código Federal de Rentas Internas. Irs gov 1040x Tributable si el empleado gana $100 o más en un año, a menos que sus servicios estén exentos de acuerdo con la sec. Irs gov 1040x 3121(b)(5) ó (6) del Código Federal de Rentas Internas. Irs gov 1040x Tributable si el empleado gana $50 o más en un año, a menos que sus servicios estén exentos de acuerdo con la sec. Irs gov 1040x 3306(c)(6) del Código Federal de Rentas Internas. Irs gov 1040x 3. Irs gov 1040x Otras organizaciones exentas bajo la sec. Irs gov 1040x 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. Irs gov 1040x 401(a) o bajo la Sec. Irs gov 1040x 521 del Código Federal de Rentas Internas. Irs gov 1040x Tributable si el empleado gana $100 o más en un año. Irs gov 1040x Tributable si el empleado gana $50 o más en un trimestre. Irs gov 1040x Socios colectivos Exentos. Irs gov 1040x Exentos. Irs gov 1040x Pacientes empleados en hospitales. Irs gov 1040x Tributable (exenta en el caso de los hospitales estatales o locales). Irs gov 1040x Exenta. Irs gov 1040x Órdenes religiosas: Miembros que, de acuerdo con las instrucciones que han recibido de la orden, prestan servicios:     1. Irs gov 1040x En nombre de la orden, de la iglesia dirigente o de una institución asociada. Irs gov 1040x 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. Irs gov 1040x Exenta. Irs gov 1040x 2. Irs gov 1040x En nombre de cualquier organización que no sea una de las que se han mencionado en punto (1), anteriormente. Irs gov 1040x Tributable. Irs gov 1040x Tributable. Irs gov 1040x 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. Irs gov 1040x Aportaciones efectuadas por el patrono a un plan calificado. Irs gov 1040x Exenta. Irs gov 1040x Exenta. Irs gov 1040x 2. Irs gov 1040x 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)). Irs gov 1040x Tributable. Irs gov 1040x Tributable. Irs gov 1040x 3. Irs gov 1040x Aportaciones efectuadas por el empleado a ciertas cuentas de reducción en el salario (SIMPLE). Irs gov 1040x Tributable. Irs gov 1040x Tributable. Irs gov 1040x 4. Irs gov 1040x Aportaciones efectuadas por el patrono a ciertas cuentas personales de retiro de acuerdo a un plan simplificado de pensión del empleado (SEP). Irs gov 1040x Exenta, excepto por cantidades aportadas mediante un acuerdo de reducción en el salario (SEP). Irs gov 1040x Exenta, excepto por cantidades aportadas mediante un acuerdo de reducción en el salario (SEP). Irs gov 1040x 5. Irs gov 1040x Aportaciones efectuadas por el patrono a ciertos contratos de pagar anualidades descritos en la sección 403(b) del Código Federal de Rentas Internas. Irs gov 1040x Tributable, si se paga mediante un acuerdo de reducción en el salario (por escrito o de otra manera). Irs gov 1040x Tributable, si se paga mediante un acuerdo de reducción en el salario (por escrito o de otra manera). Irs gov 1040x 6. Irs gov 1040x 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. Irs gov 1040x Exenta. Irs gov 1040x Exenta. Irs gov 1040x       Vendedores: 1. Irs gov 1040x Empleados conforme al derecho común. Irs gov 1040x Tributable. Irs gov 1040x Tributable. Irs gov 1040x 2. Irs gov 1040x Empleados estatutarios (referidos en el apartado 2 ). Irs gov 1040x Tributable. Irs gov 1040x Tributable excepto para los agentes de seguro que trabajan a tiempo completo. Irs gov 1040x 3. Irs gov 1040x Individuos a quien la ley no los clasifica como empleados (agentes de bienes raíces y vendedores directos). Irs gov 1040x Exentos. Irs gov 1040x 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. Irs gov 1040x Los vendedores directos tienen que estar en el negocio de venta de otros productos de consumo. Irs gov 1040x El negocio de venta no puede estar localizado en un establecimiento permanente. Irs gov 1040x Indemnización por separación del empleo. Irs gov 1040x Tributable. Irs gov 1040x Tributable. Irs gov 1040x Pagos por concepto de enfermedad o lesiones:     1. Irs gov 1040x Bajo la ley de compensación a trabajadores. Irs gov 1040x Exenta. Irs gov 1040x Exenta. Irs gov 1040x 2. Irs gov 1040x Bajo ciertos planes patronales. Irs gov 1040x 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. Irs gov 1040x 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. Irs gov 1040x 3. Irs gov 1040x Bajo planes que no son patronales. Irs gov 1040x 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. Irs gov 1040x 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. Irs gov 1040x Estudiantes:     1. Irs gov 1040x 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. Irs gov 1040x Escuela privada, institución de enseñanza superior o universidad. Irs gov 1040x Exenta. Irs gov 1040x Exenta. Irs gov 1040x b. Irs gov 1040x Organización auxiliar sin fines de lucro operada y controlada por una escuela, institución de enseñanza superior o universidad. Irs gov 1040x Exenta, a menos que los servicios estén amparados conforme a un acuerdo hecho bajo la sección 218 de la Ley del Seguro Social. Irs gov 1040x Exenta. Irs gov 1040x c. Irs gov 1040x Escuela pública, institución de enseñanza superior o universidad. Irs gov 1040x Exenta, a menos que los servicios estén amparados conforme a un acuerdo hecho bajo la sección 218 de la Ley del Seguro Social. Irs gov 1040x Exenta. Irs gov 1040x 2. Irs gov 1040x 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. Irs gov 1040x Tributable. Irs gov 1040x Exenta, a menos que se haya establecido el programa para, o en nombre de, un patrono o un grupo de patronos. Irs gov 1040x 3. Irs gov 1040x 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. Irs gov 1040x Exenta. Irs gov 1040x Exenta. Irs gov 1040x 4. Irs gov 1040x Estudiante empleado por un campamento organizado. Irs gov 1040x Tributable. Irs gov 1040x Exenta. Irs gov 1040x Beneficios suplementarios de la compensación por desempleo Exentos bajo ciertas condiciones, vea la Publicación 15-A, en inglés. Irs gov 1040x Propinas:     1. Irs gov 1040x Si ascienden a $20 o más en un mes. Irs gov 1040x Tributable. Irs gov 1040x Tributable por el total de propinas declaradas por escrito al patrono. Irs gov 1040x 2. Irs gov 1040x Si ascienden a menos de $20 en un mes. Irs gov 1040x Exenta. Irs gov 1040x Exenta. Irs gov 1040x Compensación del seguro obrero. Irs gov 1040x Exenta. Irs gov 1040x Exenta. Irs gov 1040x Repartidores de periódicos menores de 18 años de edad que efectúan entrega directamente al consumidor. Irs gov 1040x Exenta. Irs gov 1040x Exenta. Irs gov 1040x   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. Irs gov 1040x Acceda a la Internet, utilice un teléfono inteligente (smartphone), llame o visite a una oficina del IRS cerca de usted. Irs gov 1040x Ayuda relacionada con las contribuciones. Irs gov 1040x   Si necesita información relacionada con las contribuciones sobre la nómina, puede llamar al 1-800-829-4933. Irs gov 1040x 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. Irs gov 1040x Patronos en Puerto Rico. Irs gov 1040x   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. Irs gov 1040x Puede obtener este formulario en el Departamento de Hacienda, llamando al (787) 722-0216. Irs gov 1040x Si desea más información sobre este formulario, acceda al sitio web www. Irs gov 1040x hacienda. Irs gov 1040x gobierno. Irs gov 1040x pr. Irs gov 1040x Internet. Irs gov 1040x    IRS. Irs gov 1040x gov y IRS2Go están listos cuando usted lo está las 24 horas del día, los 7 días de la semana. Irs gov 1040x Descargue la aplicación gratuita IRS2Go de la tienda de aplicaciones iTunes o Google Play. Irs gov 1040x 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. Irs gov 1040x Utilice el Tax Trails (Caminos contributivos), disponible en inglés, que es uno de los temas contributivos que está disponible en IRS. Irs gov 1040x gov, el cual contiene información tributaria para personas físicas y negocios. Irs gov 1040x 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. Irs gov 1040x Puede utilizar el Mapa contributivo del IRS para buscar en las publicaciones y las instrucciones por tema o palabra clave. Irs gov 1040x 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. Irs gov 1040x 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. Irs gov 1040x Lea temas contributivos que le proveerán información sobre las contribuciones patronales y otra información contributiva para los residentes de Puerto Rico. Irs gov 1040x Si desea ver estos temas, acceda a IRS. Irs gov 1040x gov/espanol y pulse sobre el enlace titulado “Temas Contributivos”. Irs gov 1040x Luego, busque la serie de temas número “900”, los cuales proveen información para residentes de Puerto Rico. Irs gov 1040x 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. Irs gov 1040x Efectúe un pago utilizando una de las opciones seguras y convenientes de pago electrónico que están disponibles en IRS. Irs gov 1040x gov. Irs gov 1040x Si desea más información, seleccione la pestaña titulada Payment (Pago), desde la página principal IRS. Irs gov 1040x gov. Irs gov 1040x La información está disponible en inglés. Irs gov 1040x Solicite un PIN de Declaración Electrónica accediendo a IRS. Irs gov 1040x gov/espanol e ingresando las palabras claves “PIN de declaración electrónica” en la casilla Search (Buscar). Irs gov 1040x Descargue formularios, instrucciones y publicaciones, incluidas algunas versiones accesibles de los mismos para personas con discapacidades. Irs gov 1040x Localice el Centro de Ayuda al Contribuyente del IRS. Irs gov 1040x En la casilla Search (Buscar) escriba local offices, en inglés en IRS. Irs gov 1040x gov. Irs gov 1040x En IRS2Go, escoja la opción Contact Us (Comunicarse con nosotros) y luego local offices, en inglés. Irs gov 1040x Un empleado de esa oficina le puede contestar preguntas sobre su cuenta tributaria o ayudarle a establecer un plan de pagos. Irs gov 1040x Antes de visitar la oficina, verifique la herramienta local offices para la búsqueda de las oficinas locales en IRS. Irs gov 1040x 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. Irs gov 1040x Si tiene una necesidad especial, tal como una discapacidad, puede solicitar una cita. Irs gov 1040x 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). Irs gov 1040x Solicite un número de identificación del patrono (EIN, por sus siglas en inglés). Irs gov 1040x Acceda a IRS. Irs gov 1040x gov y escriba las palabras “Apply for an EIN” (Solicitar un EIN), en inglés, en la casilla Search (Buscar). Irs gov 1040x Lea el Código Federal de Rentas Internas, los reglamentos u otra información oficial. Irs gov 1040x Lea los Internal Revenue Bulletins (Boletines del IRS). Irs gov 1040x Suscríbase por medio del correo electrónico para recibir noticias locales y nacionales relacionadas con las contribuciones. Irs gov 1040x Simplemente, pulse sobre el enlace titulado Subscriptions, que se encuentra sobre la casilla Search (Buscar) en IRS. Irs gov 1040x gov y escoja entre una variedad de opciones. Irs gov 1040x Teléfono. Irs gov 1040x   Puede llamar al IRS o puede llevarlo en su bolsillo con la aplicación IRS2Go en su teléfono inteligente o tableta. Irs gov 1040x Descargue la aplicación gratuita IRS2Go de la tienda de aplicaciones iTunes o Google Play. Irs gov 1040x 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). Irs gov 1040x Deberá recibir su pedido dentro de 10 días laborables. Irs gov 1040x 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. Irs gov 1040x Llame si utiliza equipo TTY/TDD al 1-800-829-4059, para realizar sus preguntas sobre impuestos o para pedir formularios y publicaciones. Irs gov 1040x El número telefónico TTY/TDD es para las personas que son sordas, quienes tienen problemas auditivos o quienes tienen una incapacidad del habla. Irs gov 1040x Estas personas pueden acceder al IRS a través de servicios de retransmisión, tal como el Servicio Federal de Retransmisión, en inglés. Irs gov 1040x Visitas en persona. Irs gov 1040x   Puede encontrar una variedad de formularios, publicaciones y servicios en persona. Irs gov 1040x Antes de visitar, verifique los días, horas de operación, y los servicios prestados. Irs gov 1040x Productos. Irs gov 1040x Puede visitar diversas oficinas de correos, bibliotecas y oficinas del IRS para obtener formularios, instrucciones y publicaciones. Irs gov 1040x 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. Irs gov 1040x Servicios. Irs gov 1040x 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. Irs gov 1040x Un empleado de esa oficina le puede contestar preguntas sobre su cuenta contributiva o le puede ayudar a establecer un plan de pagos. Irs gov 1040x Antes de visitar la oficina, verifique en www. Irs gov 1040x irs. Irs gov 1040x gov/uac/Contact-My-Local-Office-in-Puerto-Rico en IRS. Irs gov 1040x 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. Irs gov 1040x Correo. Irs gov 1040x   Puede enviar su pedido para formularios, instrucciones y publicaciones a la dirección que aparece a continuación. Irs gov 1040x Recibirá una contestación dentro de 10 días laborables después de que recibamos su solicitud. Irs gov 1040x  Internal Revenue Service 1201 N. Irs gov 1040x Mitsubishi Motorway Bloomington, IL 61705-6613 Servicio del Defensor del Contribuyente. Irs gov 1040x   El Servicio del Defensor del Contribuyente está aquí para ayudarlo a usted. Irs gov 1040x El Servicio del Defensor del Contribuyente ( TAS , por sus siglas en inglés) es su voz ante el IRS. Irs gov 1040x Nuestro deber es asegurar que a cada contribuyente se le trate de forma justa, y que usted conozca y entienda sus derechos. Irs gov 1040x   ¿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. Irs gov 1040x 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. Irs gov 1040x Usted (o su negocio) está enfrentando la amenaza de una acción adversa inmediata. Irs gov 1040x 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. Irs gov 1040x   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. Irs gov 1040x Nosotros le podemos ayudar porque: TAS es una organización independiente dentro del IRS. Irs gov 1040x Nuestros servicios son gratuitos y se modifican para satisfacer la necesidades de usted. Irs gov 1040x Nuestros defensores saben cómo trabajar con el IRS. Irs gov 1040x   Tenemos oficinas en cada estado, el Distrito de Columbia y Puerto Rico. Irs gov 1040x que le ayudarán a entender sus derechos. Irs gov 1040x ¿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. Irs gov 1040x O, nos puede llamar libre de cargos al 1-877-777-4778. Irs gov 1040x   ¿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. Irs gov 1040x Si usted conoce alguno de estos asuntos, favor de informarnos a través del Sistema de Administración de la Defensa Sistémica, en inglés. Irs gov 1040x Clínicas para Contribuyentes de Bajos Recursos. Irs gov 1040x   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. Irs gov 1040x 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. Irs gov 1040x Si el idioma materno de la persona no es inglés, algunas clínicas proporcionan información multilingüe respecto a los derechos y responsabilidades del contribuyente. Irs gov 1040x Visite el sitio www. Irs gov 1040x irs. Irs gov 1040x 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. Irs gov 1040x Prev  Up  Next   Home   More Online Publications