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Irs Problems

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Irs Problems

Irs problems 2. Irs problems   Accounting Periods and Methods Table of Contents Introduction Useful Items - You may want to see: Accounting Periods Accounting MethodsCash Method Accrual Method Combination Method Inventories Uniform Capitalization Rules Special Methods Change in Accounting Method Introduction You must figure your taxable income and file an income tax return for an annual accounting period called a tax year. Irs problems Also, you must consistently use an accounting method that clearly shows your income and expenses for the tax year. Irs problems Useful Items - You may want to see: Publication 538 Accounting Periods and Methods See chapter 12 for information about getting publications and forms. Irs problems Accounting Periods When preparing a statement of income and expenses (generally your income tax return), you must use your books and records for a specific interval of time called an accounting period. Irs problems The annual accounting period for your income tax return is called a tax year. Irs problems You can use one of the following tax years. Irs problems A calendar tax year. Irs problems A fiscal tax year. Irs problems Unless you have a required tax year, you adopt a tax year by filing your first income tax return using that tax year. Irs problems A required tax year is a tax year required under the Internal Revenue Code or the Income Tax Regulations. Irs problems Calendar tax year. Irs problems   A calendar tax year is 12 consecutive months beginning January 1 and ending December 31. Irs problems   You must adopt the calendar tax year if any of the following apply. Irs problems You do not keep books. Irs problems You have no annual accounting period. Irs problems Your present tax year does not qualify as a fiscal year. Irs problems Your use of the calendar tax year is required under the Internal Revenue Code or the Income Tax Regulations. Irs problems   If you filed your first income tax return using the calendar tax year and you later begin business as a sole proprietor, you must continue to use the calendar tax year unless you get IRS approval to change it or are otherwise allowed to change it without IRS approval. Irs problems For more information, see Change in tax year, later. Irs problems   If you adopt the calendar tax year, you must maintain your books and records and report your income and expenses for the period from January 1 through December 31 of each year. Irs problems Fiscal tax year. Irs problems   A fiscal tax year is 12 consecutive months ending on the last day of any month except December. Irs problems A 52-53-week tax year is a fiscal tax year that varies from 52 to 53 weeks but does not have to end on the last day of a month. Irs problems   If you adopt a fiscal tax year, you must maintain your books and records and report your income and expenses using the same tax year. Irs problems   For more information on a fiscal tax year, including a 52-53-week tax year, see Publication 538. Irs problems Change in tax year. Irs problems   Generally, you must file Form 1128, Application To Adopt, Change, or Retain a Tax Year, to request IRS approval to change your tax year. Irs problems See the Instructions for Form 1128 for exceptions. Irs problems If you qualify for an automatic approval request, a user fee is not required. Irs problems If you do not qualify for automatic approval, a ruling must be requested. Irs problems See the instructions for Form 1128 for information about user fees if you are requesting a ruling. Irs problems Accounting Methods An accounting method is a set of rules used to determine when and how income and expenses are reported. Irs problems Your accounting method includes not only the overall method of accounting you use, but also the accounting treatment you use for any material item. Irs problems You choose an accounting method for your business when you file your first income tax return that includes a Schedule C for the business. Irs problems After that, if you want to change your accounting method, you must generally get IRS approval. Irs problems See Change in Accounting Method, later. Irs problems Kinds of methods. Irs problems   Generally, you can use any of the following accounting methods. Irs problems Cash method. Irs problems An accrual method. Irs problems Special methods of accounting for certain items of income and expenses. Irs problems Combination method using elements of two or more of the above. Irs problems You must use the same accounting method to figure your taxable income and to keep your books. Irs problems Also, you must use an accounting method that clearly shows your income. Irs problems Business and personal items. Irs problems   You can account for business and personal items under different accounting methods. Irs problems For example, you can figure your business income under an accrual method, even if you use the cash method to figure personal items. Irs problems Two or more businesses. Irs problems   If you have two or more separate and distinct businesses, you can use a different accounting method for each if the method clearly reflects the income of each business. Irs problems They are separate and distinct only if you maintain complete and separate books and records for each business. Irs problems Cash Method Most individuals and many sole proprietors with no inventory use the cash method because they find it easier to keep cash method records. Irs problems However, if an inventory is necessary to account for your income, you must generally use an accrual method of accounting for sales and purchases. Irs problems For more information, see Inventories, later. Irs problems Income Under the cash method, include in your gross income all items of income you actually or constructively receive during your tax year. Irs problems If you receive property or services, you must include their fair market value in income. Irs problems Example. Irs problems On December 30, 2012, Mrs. Irs problems Sycamore sent you a check for interior decorating services you provided to her. Irs problems You received the check on January 2, 2013. Irs problems You must include the amount of the check in income for 2013. Irs problems Constructive receipt. Irs problems   You have constructive receipt of income when an amount is credited to your account or made available to you without restriction. Irs problems You do not need to have possession of it. Irs problems If you authorize someone to be your agent and receive income for you, you are treated as having received it when your agent received it. Irs problems Example. Irs problems Interest is credited to your bank account in December 2013. Irs problems You do not withdraw it or enter it into your passbook until 2014. Irs problems You must include it in your gross income for 2013. Irs problems Delaying receipt of income. Irs problems   You cannot hold checks or postpone taking possession of similar property from one tax year to another to avoid paying tax on the income. Irs problems You must report the income in the year the property is received or made available to you without restriction. Irs problems Example. Irs problems Frances Jones, a service contractor, was entitled to receive a $10,000 payment on a contract in December 2013. Irs problems She was told in December that her payment was available. Irs problems At her request, she was not paid until January 2014. Irs problems She must include this payment in her 2013 income because it was constructively received in 2013. Irs problems Checks. Irs problems   Receipt of a valid check by the end of the tax year is constructive receipt of income in that year, even if you cannot cash or deposit the check until the following year. Irs problems Example. Irs problems Dr. Irs problems Redd received a check for $500 on December 31, 2013, from a patient. Irs problems She could not deposit the check in her business account until January 2, 2014. Irs problems She must include this fee in her income for 2013. Irs problems Debts paid by another person or canceled. Irs problems   If your debts are paid by another person or are canceled by your creditors, you may have to report part or all of this debt relief as income. Irs problems If you receive income in this way, you constructively receive the income when the debt is canceled or paid. Irs problems For more information, see Canceled Debt under Kinds of Income in chapter 5. Irs problems Repayment of income. Irs problems   If you include an amount in income and in a later year you have to repay all or part of it, you can usually deduct the repayment in the year in which you make it. Irs problems If the amount you repay is over $3,000, a special rule applies. Irs problems For details about the special rule, see Repayments in chapter 11 of Publication 535, Business Expenses. Irs problems Expenses Under the cash method, you generally deduct expenses in the tax year in which you actually pay them. Irs problems This includes business expenses for which you contest liability. Irs problems However, you may not be able to deduct an expense paid in advance or you may be required to capitalize certain costs, as explained later under Uniform Capitalization Rules. Irs problems Expenses paid in advance. Irs problems   You can deduct an expense you pay in advance only in the year to which it applies. Irs problems Example. Irs problems You are a calendar year taxpayer and you pay $1,000 in 2013 for a business insurance policy effective for one year, beginning July 1. Irs problems You can deduct $500 in 2013 and $500 in 2014. Irs problems Accrual Method Under an accrual method of accounting, you generally report income in the year earned and deduct or capitalize expenses in the year incurred. Irs problems The purpose of an accrual method of accounting is to match income and expenses in the correct year. Irs problems Income—General Rule Under an accrual method, you generally include an amount in your gross income for the tax year in which all events that fix your right to receive the income have occurred and you can determine the amount with reasonable accuracy. Irs problems Example. Irs problems You are a calendar year accrual method taxpayer. Irs problems You sold a computer on December 28, 2013. Irs problems You billed the customer in the first week of January 2014, but you did not receive payment until February 2014. Irs problems You must include the amount received for the computer in your 2013 income. Irs problems Income—Special Rules The following are special rules that apply to advance payments, estimating income, and changing a payment schedule for services. Irs problems Estimated income. Irs problems   If you include a reasonably estimated amount in gross income, and later determine the exact amount is different, take the difference into account in the tax year in which you make the determination. Irs problems Change in payment schedule for services. Irs problems   If you perform services for a basic rate specified in a contract, you must accrue the income at the basic rate, even if you agree to receive payments at a lower rate until you complete the services and then receive the difference. Irs problems Advance payments for services. Irs problems   Generally, you report an advance payment for services to be performed in a later tax year as income in the year you receive the payment. Irs problems However, if you receive an advance payment for services you agree to perform by the end of the next tax year, you can elect to postpone including the advance payment in income until the next tax year. Irs problems However, you cannot postpone including any payment beyond that tax year. Irs problems   For more information, see Advance Payment for Services under Accrual Method in Publication 538. Irs problems That publication also explains special rules for reporting the following types of income. Irs problems Advance payments for service agreements. Irs problems Prepaid rent. Irs problems Advance payments for sales. Irs problems   Special rules apply to including income from advance payments on agreements for future sales or other dispositions of goods you hold primarily for sale to your customers in the ordinary course of your business. Irs problems If the advance payments are for contracts involving both the sale and service of goods, it may be necessary to treat them as two agreements. Irs problems An agreement includes a gift certificate that can be redeemed for goods. Irs problems Treat amounts that are due and payable as amounts you received. Irs problems   You generally include an advance payment in income for the tax year in which you receive it. Irs problems However, you can use an alternative method. Irs problems For information about the alternative method, see Publication 538. Irs problems Expenses Under an accrual method of accounting, you generally deduct or capitalize a business expense when both the following apply. Irs problems The all-events test has been met. Irs problems The test has been met when: All events have occurred that fix the fact of liability, and The liability can be determined with reasonable accuracy. Irs problems Economic performance has occurred. Irs problems Economic performance. Irs problems   You generally cannot deduct or capitalize a business expense until economic performance occurs. Irs problems If your expense is for property or services provided to you, or for your use of property, economic performance occurs as the property or services are provided or as the property is used. Irs problems If your expense is for property or services you provide to others, economic performance occurs as you provide the property or services. Irs problems An exception allows certain recurring items to be treated as incurred during a tax year even though economic performance has not occurred. Irs problems For more information on economic performance, see Economic Performance under Accrual Method in Publication 538. Irs problems Example. Irs problems You are a calendar year taxpayer and use an accrual method of accounting. Irs problems You buy office supplies in December 2013. Irs problems You receive the supplies and the bill in December, but you pay the bill in January 2014. Irs problems You can deduct the expense in 2013 because all events that fix the fact of liability have occurred, the amount of the liability could be reasonably determined, and economic performance occurred in that year. Irs problems Your office supplies may qualify as a recurring expense. Irs problems In that case, you can deduct them in 2013 even if the supplies are not delivered until 2014 (when economic performance occurs). Irs problems Keeping inventories. Irs problems   When the production, purchase, or sale of merchandise is an income-producing factor in your business, you must generally take inventories into account at the beginning and the end of your tax year. Irs problems If you must account for an inventory, you must generally use an accrual method of accounting for your purchases and sales. Irs problems For more information, see Inventories , later. Irs problems Special rule for related persons. Irs problems   You cannot deduct business expenses and interest owed to a related person who uses the cash method of accounting until you make the payment and the corresponding amount is includible in the related person's gross income. Irs problems Determine the relationship, for this rule, as of the end of the tax year for which the expense or interest would otherwise be deductible. Irs problems If a deduction is not allowed under this rule, the rule will continue to apply even if your relationship with the person ends before the expense or interest is includible in the gross income of that person. Irs problems   Related persons include members of your immediate family, including only brothers and sisters (either whole or half), your spouse, ancestors, and lineal descendants. Irs problems For a list of other related persons, see section 267 of the Internal Revenue Code. Irs problems Combination Method You can generally use any combination of cash, accrual, and special methods of accounting if the combination clearly shows your income and expenses and you use it consistently. Irs problems However, the following restrictions apply. Irs problems If an inventory is necessary to account for your income, you must generally use an accrual method for purchases and sales. Irs problems (See, however, Inventories, later. Irs problems ) You can use the cash method for all other items of income and expenses. Irs problems If you use the cash method for figuring your income, you must use the cash method for reporting your expenses. Irs problems If you use an accrual method for reporting your expenses, you must use an accrual method for figuring your income. Irs problems If you use a combination method that includes the cash method, treat that combination method as the cash method. Irs problems Inventories Generally, if you produce, purchase, or sell merchandise in your business, you must keep an inventory and use the accrual method for purchases and sales of merchandise. Irs problems However, the following taxpayers can use the cash method of accounting even if they produce, purchase, or sell merchandise. Irs problems These taxpayers can also account for inventoriable items as materials and supplies that are not incidental (discussed later). Irs problems A qualifying taxpayer under Revenue Procedure 2001-10 in Internal Revenue Bulletin 2001-2. Irs problems A qualifying small business taxpayer under Revenue Procedure 2002-28 in Internal Revenue Bulletin 2002-18. Irs problems Qualifying taxpayer. Irs problems   You are a qualifying taxpayer if: Your average annual gross receipts for each prior tax year ending on or after December 17, 1998, is $1 million or less. Irs problems (Your average annual gross receipts for a tax year is figured by adding the gross receipts for that tax year and the 2 preceding tax years and dividing by 3. Irs problems ) Your business is not a tax shelter, as defined under section 448(d)(3) of the Internal Revenue Code. Irs problems Qualifying small business taxpayer. Irs problems   You are a qualifying small business taxpayer if: Your average annual gross receipts for each prior tax year ending on or after December 31, 2000, is more than $1 million but not more than $10 million. Irs problems (Your average annual gross receipts for a tax year is figured by adding the gross receipts for that tax year and the 2 preceding tax years and dividing the total by 3. Irs problems ) You are not prohibited from using the cash method under section 448 of the Internal Revenue Code. Irs problems Your principal business activity is an eligible business (described in Publication 538 and Revenue Procedure 2002-28). Irs problems Business not owned or not in existence for 3 years. Irs problems   If you did not own your business for all of the 3-tax-year period used in figuring your average annual gross receipts, include the period of any predecessor. Irs problems If your business has not been in existence for the 3-tax-year period, base your average on the period it has existed including any short tax years, annualizing the short tax year's gross receipts. Irs problems Materials and supplies that are not incidental. Irs problems   If you account for inventoriable items as materials and supplies that are not incidental, you will deduct the cost of the items you would otherwise include in inventory in the year you sell the items, or the year you pay for them, whichever is later. Irs problems If you are a producer, you can use any reasonable method to estimate the raw material in your work in process and finished goods on hand at the end of the year to determine the raw material used to produce finished goods that were sold during the year. Irs problems Changing accounting method. Irs problems   If you are a qualifying taxpayer or qualifying small business taxpayer and want to change to the cash method or to account for inventoriable items as non-incidental materials and supplies, you must file Form 3115, Application for Change in Accounting Method. Irs problems See Change in Accounting Method, later. Irs problems More information. Irs problems    For more information about the qualifying taxpayer exception, see Revenue Procedure 2001-10 in Internal Revenue Bulletin 2001-2. Irs problems For more information about the qualifying small business taxpayer exception, see Revenue Procedure 2002-28 in Internal Revenue Bulletin 2002-18. Irs problems Items included in inventory. Irs problems   If you are required to account for inventories, include the following items when accounting for your inventory. Irs problems Merchandise or stock in trade. Irs problems Raw materials. Irs problems Work in process. Irs problems Finished products. Irs problems Supplies that physically become a part of the item intended for sale. Irs problems Valuing inventory. Irs problems   You must value your inventory at the beginning and end of each tax year to determine your cost of goods sold (Schedule C, line 42). Irs problems To determine the value of your inventory, you need a method for identifying the items in your inventory and a method for valuing these items. Irs problems   Inventory valuation rules cannot be the same for all kinds of businesses. Irs problems The method you use to value your inventory must conform to generally accepted accounting principles for similar businesses and must clearly reflect income. Irs problems Your inventory practices must be consistent from year to year. Irs problems More information. Irs problems   For more information about inventories, see Publication 538. Irs problems Uniform Capitalization Rules Under the uniform capitalization rules, you must capitalize the direct costs and part of the indirect costs for production or resale activities. Irs problems Include these costs in the basis of property you produce or acquire for resale, rather than claiming them as a current deduction. Irs problems You recover the costs through depreciation, amortization, or cost of goods sold when you use, sell, or otherwise dispose of the property. Irs problems Activities subject to the uniform capitalization rules. Irs problems   You may be subject to the uniform capitalization rules if you do any of the following, unless the property is produced for your use other than in a business or an activity carried on for profit. Irs problems Produce real or tangible personal property. Irs problems For this purpose, tangible personal property includes a film, sound recording, video tape, book, or similar property. Irs problems Acquire property for resale. Irs problems Exceptions. Irs problems   These rules do not apply to the following property. Irs problems Personal property you acquire for resale if your average annual gross receipts are $10 million or less. Irs problems Property you produce if you meet either of the following conditions. Irs problems Your indirect costs of producing the property are $200,000 or less. Irs problems You use the cash method of accounting and do not account for inventories. Irs problems For more information, see Inventories, earlier. Irs problems Special Methods There are special methods of accounting for certain items of income or expense. Irs problems These include the following. Irs problems Amortization, discussed in chapter 8 of Publication 535, Business Expenses. Irs problems Bad debts, discussed in chapter 10 of Publication 535. Irs problems Depletion, discussed in chapter 9 of Publication 535. Irs problems Depreciation, discussed in Publication 946, How To Depreciate Property. Irs problems Installment sales, discussed in Publication 537, Installment Sales. Irs problems Change in Accounting Method Once you have set up your accounting method, you must generally get IRS approval before you can change to another method. Irs problems A change in your accounting method includes a change in: Your overall method, such as from cash to an accrual method, and Your treatment of any material item. Irs problems To get approval, you must file Form 3115, Application for Change in Accounting Method. Irs problems You can get IRS approval to change an accounting method under either the automatic change procedures or the advance consent request procedures. Irs problems You may have to pay a user fee. Irs problems For more information, see the form instructions. Irs problems Automatic change procedures. Irs problems   Certain taxpayers can presume to have IRS approval to change their method of accounting. Irs problems The approval is granted for the tax year for which the taxpayer requests a change (year of change), if the taxpayer complies with the provisions of the automatic change procedures. Irs problems No user fee is required for an application filed under an automatic change procedure generally covered in Revenue Procedure 2002-9. Irs problems   Generally, you must use Form 3115 to request an automatic change. Irs problems For more information, see the Instructions for Form 3115. Irs problems Prev  Up  Next   Home   More Online Publications
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Irs problems Part Five -   Deducción Estándar y Deducciones Detalladas Después de calcular su ingreso bruto ajustado, entonces puede restar las deducciones utilizadas para calcular los ingresos tributables. Irs problems Puede restar la deducción estándar o las deducciones detalladas. Irs problems Las deducciones detalladas son deducciones por determinados gastos enumerados en el Anexo A (Formulario 1040). Irs problems Los diez capítulos de esta sección tratan sobre la deducción estándar, cada deducción detallada y el límite sobre algunas de sus deducciones detalladas si su ingreso bruto ajustado es mayor que ciertas cantidades. Irs problems Vea el capítulo 20 para saber qué factores debe tener en cuenta al decidir si debe restar o no la deducción estándar o las deducciones detalladas. Irs problems Table of Contents 20. Irs problems   Deducción EstándarQué Hay de Nuevo Introduction Cantidad de la Deducción Estándar Deducción Estándar para DependientesDefinición del ingreso del trabajo. Irs problems Quién Debe Detallar las DeduccionesCuándo detallar las deducciones. Irs problems Personas casadas que presentan la declaración por separado. Irs problems 21. Irs problems   Gastos Médicos y DentalesQué Hay de Nuevo Introduction Useful Items - You may want to see: ¿Qué Son Gastos Médicos? ¿Qué Gastos Puede Incluir Este Año?Estados donde rige la ley de los bienes gananciales. Irs problems ¿Qué Cantidad de los Gastos Puede Deducir? ¿De Qué Personas Puede Incluir Gastos Médicos?Usted Cónyuge Dependiente Difuntos ¿Qué Gastos Médicos se Pueden Incluir?Primas de Seguros Comidas y Alojamiento Transporte Gastos del Cuidado de un Dependiente Incapacitado ¿Cómo se Tratan los Reembolsos?Reembolso de Seguros Indemnizaciones por Lesiones Personales Cómo Calcular y Reclamar la Deducción en su Declaración de Impuestos¿Qué Formulario Debe Usar para la Declaración? Gastos de Trabajo Relacionados con un Impedimento Costos del Seguro Médico para Personas que Trabajan por Cuenta Propia 22. Irs problems   ImpuestosIntroductionGobierno tribal de indios estadounidenses. Irs problems Useful Items - You may want to see: Requisitos para Deducir Todo Impuesto Impuestos sobre los IngresosImpuestos Estatales y Locales sobre los Ingresos Impuestos Extranjeros sobre los Ingresos Impuestos Generales sobre las VentasVehículos de motor. Irs problems Impuestos sobre Bienes RaícesImpuestos sobre bienes raíces de años anteriores. Irs problems Ejemplos. Irs problems Formulario 1099-S. Irs problems Cantidades Relacionadas con Bienes Raíces que no Puede Deducir Impuestos sobre Bienes Muebles Impuestos y Cargos que no Puede Deducir Dónde se Anotan las Deducciones 23. Irs problems   Gastos de InteresesIntroduction Useful Items - You may want to see: Intereses Hipotecarios de ViviendaCantidad Deducible Puntos Primas de Seguro Hipotecario Formulario 1098, Estado de Cuenta de los Intereses Hipotecarios Intereses Procedentes de InversionesBienes de Inversión Asignación de Gastos de Intereses Límite sobre la Deducción Cantidades que No Puede DeducirIntereses Personales Asignación de Intereses Cómo Hacer la DeclaraciónMás de un prestatario. Irs problems Fondos procedentes de una hipoteca utilizados para negocios o inversiones. Irs problems 24. Irs problems   DonacionesIntroduction Useful Items - You may want to see: Organizaciones que Reúnen los Requisitos para Recibir Donaciones DeduciblesTipos de Organizaciones Calificadas Donaciones que Puede DeducirDonaciones de las Cuales Usted se Beneficia Gastos Pagados a Nombre de un Estudiante que Vive con Usted Gastos de Bolsillo al Prestar Servicios Donaciones que no Puede DeducirDonaciones Hechas a Personas Físicas Donaciones Hechas a Organizaciones no Calificadas Donaciones de las Cuales Usted se Beneficia Valor de Tiempo o Servicios Gastos Personales Cargos de Tasación Donaciones de BienesExcepción. Irs problems Artículos domésticos. Irs problems Deducción de más de $500. Irs problems Formulario 1098-C. Irs problems Se acerca el plazo para la presentación de la declaración y aún no tiene el Formulario 1098-C. Irs problems Excepción 1: vehículo usado o mejorado por la organización. Irs problems Excepción 2: vehículo donado o vendido a una persona necesitada. Irs problems Deducción de $500 o menos. Irs problems Derecho al uso de los bienes. Irs problems Bienes muebles tangibles. Irs problems Intereses futuros. Irs problems Determinación del Valor Justo de Mercado Donación de Bienes Cuyo Valor ha Disminuido Donación de Bienes Cuyo Valor ha Aumentado Cuándo Puede Deducir sus DonacionesCheques. Irs problems Mensaje de texto. Irs problems Tarjeta de crédito. Irs problems Pago telefónico. Irs problems Título de acciones. Irs problems Pagaré. Irs problems Opción. Irs problems Fondos de un préstamo. Irs problems Límites sobre DeduccionesCantidades Trasladadas al Año Siguiente Documentación que se Debe MantenerDonaciones en Efectivo Donaciones que no Sean en Efectivo Gastos de Bolsillo Cómo Declarar las Donaciones Caritativas 25. Irs problems   Pérdidas por Hecho Fortuito y Robo no Relacionadas con los NegociosQué Hay de Nuevo Introduction Useful Items - You may want to see: Hecho FortuitoMascota de la familia. Irs problems Deterioro progresivo. Irs problems Daños ocasionados por paneles de yeso (drywall) corrosivos. Irs problems Robo Pérdidas de Depósitos Comprobación de las Pérdidas Cómo Calcular una PérdidaDisminución del Valor Justo de Mercado Base Ajustada Seguro y Otros Reembolsos Un Solo Hecho Fortuito en Bienes Múltiples Límites de la DeducciónRegla de los $100 Regla del 10% Cuándo Declarar Ganancias y PérdidasPérdidas en Zonas de Desastre Cómo Declarar Ganancias y Pérdidas 26. Irs problems   Gastos de Automóvil y Otros Gastos de Negocio del EmpleadoQué Hay de Nuevo Introduction Useful Items - You may want to see: Gastos de ViajeViajes Lejos de Su Domicilio Domicilio Tributario Trabajo o Asignación Temporal ¿Qué Gastos de Viaje se Pueden Deducir? Viajes en los Estados Unidos Viajes Fuera de los Estados Unidos Convenciones Gastos de EntretenimientoLímite del 50% ¿Qué Gastos de Entretenimiento se Pueden Deducir? ¿Qué Gastos de Entretenimiento no se Pueden Deducir? Gastos por Regalos Gastos de TransportePersonal en Reserva de las Fuerzas Armadas. Irs problems Cargos de estacionamiento. Irs problems Publicidad en el automóvil. Irs problems Uso compartido de automóviles. Irs problems Transporte de herramientas o instrumentos. Irs problems Gastos de desplazamiento de sindicalistas desde el centro del sindicato. Irs problems Gastos de Automóvil Mantenimiento de DocumentaciónCómo Demostrar los Gastos Cuánto Tiempo Tiene que Guardar Documentación y Recibos Cómo Hacer la DeclaraciónRegalos. Irs problems Empleados estatutarios. Irs problems Reembolsos Cómo Llenar los Formularios 2106 y 2106-EZ Reglas Especiales 27. Irs problems   Beneficios Tributarios para Estudios Relacionados con el TrabajoQué Hay de Nuevo Introduction Useful Items - You may want to see: Estudios Relacionados con el Trabajo que Reúnen los Requisitos de la DeducciónEstudios Requeridos por el Empleador o por Ley Estudios para Mantener o Mejorar Destrezas Estudios para Satisfacer los Requisitos Mínimos Estudios que lo Capacitan para un Nuevo Oficio o Negocio Qué Gastos se Pueden Deducir Reembolso no reclamado. Irs problems Gastos de Transporte Gastos de Viaje No se Permiten Beneficios Dobles Reembolsos Cómo Deducir Gastos de NegociosPersonas que Trabajan por Cuenta Propia Empleados Artistas del Espectáculo y Funcionarios a los que se les Pagan Honorarios Gastos de Trabajo Relacionados con un Impedimento Documentación 28. Irs problems   Deducciones MisceláneasQué Hay de Nuevo Introduction Useful Items - You may want to see: Deducciones Sujetas al Límite del 2%Gastos del Empleado no Reembolsados (Línea 21) Costos de la Preparación de la Declaración de Impuestos (Línea 22) Otros Gastos (Línea 23) Deducciones no Sujetas al Límite del 2%Lista de Deducciones Gastos no DeduciblesLista de Gastos no Deducibles 29. Irs problems   Límite sobre Deducciones DetalladasIntroduction Useful Items - You may want to see: ¿Está Usted Sujeto al Límite? ¿Qué Deducciones Detalladas Están Limitadas? ¿Qué Deducciones Detalladas no Están Limitadas? ¿Cómo se Calcula el Límite?Ejemplo Prev  Up  Next   Home   More Online Publications