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Military Income Tax

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Military Income Tax

Military income tax Publication 908 - Main Content Table of Contents Bankruptcy Code Tax Compliance RequirementsTax Returns Due for Periods Ending Before the Bankruptcy Filing in Chapter 13 Cases Tax Returns Due After the Bankruptcy Filing Individuals in Chapter 12 or 13 Individuals in Chapter 7 or 11Debtor's Election To End Tax Year – Form 1040 Taxes and the Bankruptcy Estate Bankruptcy Estate – Income, Deductions, and Credits Tax Reporting – Chapter 11 Cases Bankruptcy Estate Tax Return Filing Requirements and Payment of Tax Due Tax Return Example – Form 1041 Partnerships and CorporationsFiling Requirements Partnerships Corporations Receiverships Determination of TaxPrompt Determination Requests Court Jurisdiction Over Tax MattersBankruptcy Court Tax Court Federal Tax ClaimsUnsecured Tax Claims Discharge of Unpaid Tax Debt CancellationExclusions Reduction of Tax Attributes Partnerships Corporations Tax Attribute Reduction Example How To Get Tax HelpTaxpayer Advocacy Panel (TAP). Military income tax Low Income Taxpayer Clinics (LITCs). Military income tax Bankruptcy Code Tax Compliance Requirements Tax Returns Due for Periods Ending Before the Bankruptcy Filing in Chapter 13 Cases The Bankruptcy Code requires chapter 13 debtors to file all required tax returns for tax periods ending within 4 years of the debtor's bankruptcy filing. Military income tax All such federal tax returns must be filed with the IRS before the date first set for the first meeting of creditors. Military income tax The debtor may request the trustee to hold the meeting open for an additional 120 days to enable the debtor to file the returns (or until the day the returns are due under an automatic IRS extension, if later). Military income tax After notice and hearing, the bankruptcy court may extend the period for another 30 days. Military income tax Failure to timely file the returns can prevent confirmation of a chapter 13 plan and result in either dismissal of the chapter 13 case or conversion to a chapter 7 case. Military income tax Note. Military income tax Individual debtors should use their home address when filing Form 1040 with the IRS. Military income tax Returns should not be filed “in care of” the trustee's address. Military income tax Ordering tax transcripts and copies of returns. Military income tax   Trustees may require the debtor to submit copies or transcripts of the debtor's returns as proof of filing. Military income tax The debtor can request free transcripts of the debtor's income tax returns by filing Form 4506-T, Request for Transcript of Tax Return, with the IRS or by placing a request on the IRS's free Automated Delivery Service (ADS), available by calling 1-800-829-1040. Military income tax If requested through ADS, the transcript will be mailed to the debtor's most current address according to the IRS's records. Military income tax Transcripts requested using Form 4506-T may be mailed to any address, including to the attention of the trustee in the debtor's bankruptcy case. Military income tax Transcripts are normally mailed within 10 to 15 days of receipt of the request by the IRS. Military income tax A transcript contains most of the information on the debtor's filed return, but it is not a copy of the return. Military income tax To request a copy of the debtor's filed return, file Form 4506, Request for Copy of Tax Return. Military income tax It may take up to 60 days for the IRS to provide the copies after receipt of the debtor's request, and there is a fee of $57. Military income tax 00 per tax return for copies of the returns. Military income tax Tax Returns Due After the Bankruptcy Filing For debtors filing bankruptcy under all chapters (chapters 7, 11, 12, or 13), the Bankruptcy Code provides that if the debtor does not file a tax return that becomes due after the commencement of the bankruptcy case, or obtain an extension for filing the return before the due date, the taxing authority may request that the bankruptcy court either dismiss the case or convert the case to a case under another chapter of the Bankruptcy Code. Military income tax If the debtor does not file the required return or obtain an extension within 90 days after the request is made, the bankruptcy court must dismiss or convert the case. Military income tax Tax returns and payment of taxes in chapter 11 cases. Military income tax   The Bankruptcy Code provides that a chapter 11 debtor's failure to timely file tax returns and pay taxes owed after the date of the “order for relief” (the bankruptcy petition date in voluntary cases) is cause for dismissal of the chapter 11 case, conversion to a chapter 7 case, or appointment of a chapter 11 trustee. Military income tax Disclosure of debtor's return information to trustee. Military income tax   In bankruptcy cases filed under chapter 7 or 11 by individuals, the debtor's income tax returns for the year the bankruptcy case begins and for earlier years are, upon written request, open to inspection by or disclosure to the trustee. Military income tax If the bankruptcy case was not voluntary, disclosure cannot be made before the bankruptcy court has entered an order for relief, unless the court rules that the disclosure is needed for determining whether relief should be ordered. Military income tax    In bankruptcy cases other than those of individuals filing under chapter 7 or 11, the debtor's income tax returns for the current and prior years are, upon written request, open to inspection by or disclosure to the trustee, but only if the IRS finds that the trustee has a material interest that will be affected by information on the return. Military income tax Material interest is generally defined as a financial or monetary interest. Military income tax Material interest is not limited to the trustee's responsibility to file a return on behalf of the bankruptcy estate. Military income tax   However, the U. Military income tax S. Military income tax Trustee (an officer of the Department of Justice, responsible for maintaining and supervising a panel of private trustees for chapter 7 bankruptcy cases) and the standing chapter 13 trustee (the administrator of chapter 13 cases in a specific geographic region) generally do not have a material interest in the debtor’s return or return information. Military income tax Disclosure of bankruptcy estate's return information to debtor. Military income tax    The bankruptcy estate's tax return(s) are open, upon written request, to inspection by or disclosure to the individual debtor in a chapter 7 or 11 bankruptcy. Military income tax Disclosure of the estate's return to the debtor may be necessary to enable the debtor to determine the amount and nature of the tax attributes, if any, that the debtor assumes when the bankruptcy estate terminates. Military income tax Individuals in Chapter 12 or 13 Only individuals may file a chapter 13 bankruptcy. Military income tax Chapter 13 relief is not available to corporations or partnerships. Military income tax The bankruptcy estate is not treated as a separate entity for tax purposes when an individual files a petition under chapter 12 (Adjustment of Debts of a Family Farmer or Fisherman with Regular Annual Income) or 13 (Adjustment of Debts of an Individual with Regular Income) of the Bankruptcy Code. Military income tax In these cases the individual continues to file the same federal income tax returns that were filed prior to the bankruptcy petition, Form 1040, U. Military income tax S. Military income tax Individual Income Tax Return. Military income tax On the debtor's individual tax return, Form 1040, report all income received during the entire year and deduct all allowable expenses. Military income tax Do not include in income the amount from any debt canceled due to the debtor's bankruptcy. Military income tax To the extent the debtor has any losses, credits, or basis in property that were previously reduced as a result of canceled debt, these reductions must be included on the debtor's return. Military income tax See Debt Cancellation, later. Military income tax Interest on trust accounts in chapter 13 cases. Military income tax   In chapter 13 proceedings, do not include interest earned on amounts held by the trustee in trust accounts as income on the debtor's return. Military income tax This interest is not available to either the debtor or creditors, it is available only to the trustee for use by the U. Military income tax S. Military income tax Trustee system. Military income tax The interest is also not taxable to the trustee as income. Military income tax Individuals in Chapter 7 or 11 When an individual debtor files for bankruptcy under chapter 7 or 11 of the Bankruptcy Code, the bankruptcy estate is treated as a new taxable entity, separate from the individual taxpayer. Military income tax The bankruptcy estate in a chapter 7 case is represented by a trustee. Military income tax The trustee is appointed to administer the estate and liquidate any nonexempt assets. Military income tax In chapter 11 cases, the debtor often remains in control of the assets as a “debtor-in-possession” and acts as the bankruptcy trustee. Military income tax However, the bankruptcy court, for cause, may appoint a trustee if such appointment is in the best interests of the creditors and the estate. Military income tax During the chapter 7 or 11 bankruptcy, the debtor continues to file an individual tax return on Form 1040. Military income tax The bankruptcy trustee files a Form 1041 for the bankruptcy estate. Military income tax However, when a debtor in a chapter 11 bankruptcy case remains a debtor-in-possession, he or she must file both a Form 1040 individual return and a Form 1041 estate return for the bankruptcy estate (if return filing requirements are met). Military income tax Although a husband and wife may file a joint bankruptcy petition whose bankruptcy estates are jointly administered, the estates are be treated as two separate entities for tax purposes. Military income tax Two separate bankruptcy estate income tax returns must be filed (if each spouse separately meets the filing requirements). Military income tax For information about determining the tax due and paying tax for a chapter 7 or 11 bankruptcy estate, see Bankruptcy Estate Tax Return Filing Requirements and Payment of Tax Due, later. Military income tax Debtor's Election To End Tax Year – Form 1040 Short tax years. Military income tax   An individual debtor in a chapter 7 or 11 case may elect to close the debtor's tax year for the year in which the bankruptcy petition is filed, as of the day before the date on which the bankruptcy case commences. Military income tax If the debtor makes this election, the debtor's tax year is divided into 2 short tax years of less than 12 months each. Military income tax The first tax year ends on the day before the commencement date and the second tax year begins on the commencement date. Military income tax   If the election is made, the debtor's federal income tax liability for the first short tax year becomes an allowable claim against the bankruptcy estate arising before the bankruptcy filing. Military income tax Also, the tax liability for the first short tax year is not subject to discharge under the Bankruptcy Code. Military income tax    If the debtor does not make an election to end the tax year, the commencement of the bankruptcy case does not affect the debtor's tax year. Military income tax Also, no part of the debtor's income tax liability for the year in which the bankruptcy case commences can be collected from the bankruptcy estate. Military income tax Note. Military income tax The debtor cannot make a short tax year election if no assets, other than exempt property, are in the bankruptcy estate. Military income tax Making the Election - Filing Requirements First short tax year. Military income tax   The debtor can elect to end the debtor's tax year by filing a return on Form 1040 for the first short tax year. Military income tax The return must be filed on or before the 15th day of the fourth full month after the end of that first tax year. Military income tax Second short tax year. Military income tax   If the debtor elects to end the tax year on the day before filing the bankruptcy case, the debtor must file the return for the first short tax year in the manner discussed above. Military income tax   If the debtor makes this election, the debtor must also file a separate Form 1040 for the second short tax year by the regular due date. Military income tax To avoid delays in processing the return, write “Second Short Year Return After Section 1398 Election” at the top of the return. Military income tax Example. Military income tax Jane Doe, an individual calendar year taxpayer, filed a bankruptcy petition under chapter 7 or 11 on May 8, 2012. Military income tax If Jane elected to close her tax year at the commencement of her case, Jane's first short year for 2012 runs from January 1 through May 7, 2012. Military income tax Jane's second short year runs from May 8, 2012, through December 31, 2012. Military income tax To have a timely filed election for the first short year, Jane must file Form 1040 (or an extension of time to file) for the period January 1 through May 7 by September 15. Military income tax To avoid delays in processing the return, write “Section 1398 Election” at the top of the return. Military income tax The debtor may also make the election by attaching a statement to Form 4868, Automatic Extension of Time to File an U. Military income tax S. Military income tax Individual Tax Return. Military income tax The statement must state that the debtor elects under IRC section 1398(d)(2) to close the debtor's tax year on the day before filing the bankruptcy case. Military income tax The debtor must file Form 4868 by the due date of the return for the first short tax year. Military income tax The debtor's spouse may also elect to close his or her tax year, see Election by debtor's spouse, below. Military income tax Election by debtor's spouse. Military income tax   If the debtor is married, the debtor's spouse may join in the election to end the tax year. Military income tax If the debtor and spouse make a joint election, the debtor must file a joint return for the first short tax year. Military income tax The debtor must elect by the due date for filing the return for the first short tax year. Military income tax Once the election is made, it cannot be revoked for the first short tax year. Military income tax However, the election does not prevent the debtor and the spouse from filing separate returns for the second short tax year. Military income tax Later bankruptcy of spouse. Military income tax    If the debtor's spouse files for bankruptcy later in the same year, he or she may also choose to end his or her tax year, regardless of whether he or she joined in the election to end the debtor's tax year. Military income tax   As each spouse has a separate bankruptcy, one or both of them may have 3 short tax years in the same calendar year. Military income tax If the debtor's spouse joined the debtor's election or if the debtor had not made the election to end the tax year, the debtor can join in the spouse's election. Military income tax However, if the debtor made an election and the spouse did not join that election, the debtor cannot then join the spouse's later election. Military income tax The debtor and the spouse are precluded from this election because they have different tax years. Military income tax This results because the debtor does not have a tax year ending the day before the spouse's filing for bankruptcy, and the debtor cannot file a joint return for a year ending on the day before the spouse's filing of bankruptcy. Military income tax Example 1. Military income tax Paul and Mary Harris are calendar-year taxpayers. Military income tax Paul's voluntary chapter 7 bankruptcy case begins on March 4. Military income tax If Paul does not make an election, his tax year does not end on March 3. Military income tax If he makes an election, Paul's first tax year is January 1–March 3, and his second tax year begins on March 4. Military income tax Mary could join in Paul's election as long as they file a joint return for the tax year January 1–March 3. Military income tax They must make the election by July 15, the due date for filing the joint return. Military income tax Example 2. Military income tax Fred and Ethel Barnes are calendar-year taxpayers. Military income tax Fred's voluntary chapter 7 bankruptcy case begins on May 6, and Ethel's bankruptcy case begins on November 1 of the same year. Military income tax Ethel could elect to end her tax year on October 31. Military income tax If Fred did not elect to end his tax year on May 5, or if he elected to do so but Ethel had not joined in his election, Ethel would have 2 tax years in the same calendar year if she decided to close her tax year. Military income tax Her first tax year is January 1–October 31, and her second year is November 1–December 31. Military income tax If Fred did not end his tax year as of May 5, he could join in Ethel's election to close her tax year on October 31, but only if they file a joint return for the tax year January 1–October 31. Military income tax If Fred elected to end his tax year on May 5, but Ethel did not join in Fred's election, Fred cannot join in Ethel's election to end her tax year on October 31. Military income tax Fred and Ethel cannot file a joint return for that short tax year because their tax years preceding October 31 were not the same. Military income tax Example 3. Military income tax Jack and Karen Thomas are calendar-year taxpayers. Military income tax Karen's voluntary chapter 7 bankruptcy case began on April 10, and Jack's voluntary chapter 7 bankruptcy case began on October 3 of the same year. Military income tax Karen elected to close her tax year on April 9 and Jack joins in Karen's election. Military income tax Under these facts, Jack would have 3 tax years for the same calendar year if he makes the election relating to his own bankruptcy case. Military income tax The first tax year would be January 1–April 9; the second, April 10–October 2; and the third, October 3–December 31. Military income tax Karen may join in Jack's election if they file a joint return for the second short tax year (April 10–October 2). Military income tax If Karen does join in, she would have the same 3 short tax years as Jack. Military income tax Also, if Karen joins in Jack's election, they may file a joint return for the third tax year (October 3–December 31), but they are not required to do so. Military income tax Annualizing taxable income. Military income tax   If the debtor elects to close the tax year, the debtor must annualize taxable income for each short tax year in the same manner a change in annual accounting period is calculated. Military income tax See Short Tax Year in Publication 538, for information on how to annualize the debtor's income and to figure the tax for the short tax year. Military income tax Dismissal of bankruptcy case. Military income tax   If the bankruptcy court later dismisses an individual chapter 7 or 11 case, the bankruptcy estate is no longer treated as a separate taxable entity. Military income tax It is as if no bankruptcy estate was created for tax purposes. Military income tax In this situation, the debtor must file amended tax returns on Form 1040X, to replace all full or short year individual returns (Form 1040) and bankruptcy estate returns (Form 1041) filed as a result of the bankruptcy case. Military income tax Income, deductions, and credits previously reported by the bankruptcy estate must be reported on the debtor's amended returns. Military income tax Attach a statement to the amended returns explaining why the debtor is filing an amended return. Military income tax Taxes and the Bankruptcy Estate Property of the bankruptcy estate. Military income tax   At the commencement of a bankruptcy case a bankruptcy estate is created. Military income tax Bankruptcy law determines which of the debtor's assets become part of a bankruptcy estate. Military income tax This estate generally includes all of the debtor's legal and equitable interests in property as of the commencement date. Military income tax However, there are exceptions and certain property is exempted or excluded from the bankruptcy estate. Military income tax Note. Military income tax Exempt property and abandoned property are initially part of the bankruptcy estate, but are subsequently removed from the estate. Military income tax Excluded property is never included in the estate. Military income tax Transfer of assets between debtor and bankruptcy estate. Military income tax   The transfer (other than by sale or exchange) of an asset from the debtor to the bankruptcy estate is not treated as a disposition for income tax purposes. Military income tax The transfer does not result in gain or loss, acceleration of income or deductions, or recapture of deductions or credits. Military income tax For example, the transfer of an installment obligation to the estate would not accelerate gain under the rules for reporting installment sales. Military income tax The estate assumes the same basis, holding period, and character of the transferred assets. Military income tax Also, the estate generally accounts for the transferred assets in the same manner as debtor. Military income tax   When the bankruptcy estate is terminated or dissolved, any resulting transfer (other than by sale or exchange) of the estate's assets back to the debtor is also not treated as a disposition for tax purposes. Military income tax The transfer does not result in gain or loss, acceleration of income or deductions, or recapture of deductions or credits to the estate. Military income tax Abandoned property. Military income tax    The abandonment of property by the estate to the debtor is a nontaxable disposition of property. Military income tax If the debtor received abandoned property from the bankruptcy estate, the debtor assumes the same basis in the property that the bankruptcy estate had. Military income tax Separate taxable entity. Military income tax   When an individual files a bankruptcy petition under chapter 7 or 11, the bankruptcy estate is treated as a separate taxable entity from the debtor. Military income tax The court appointed trustee or the debtor-in-possession is responsible for preparing and filing all of the bankruptcy estate's tax returns, including its income tax return on Form 1041, U. Military income tax S. Military income tax Income Tax Return for Estates and Trusts, and paying its taxes. Military income tax The debtor remains responsible for filing his or her own returns on Form 1040, U. Military income tax S. Military income tax Individual Income Tax Return, and paying taxes on income that does not belong to the estate. Military income tax Employer identification number. Military income tax   The trustee or debtor-in-possession must obtain an EIN for a bankruptcy estate. Military income tax The trustee or debtor-in-possession uses this EIN on all tax returns filed for the bankruptcy estate with the IRS, including estimated tax returns. Military income tax See Employer identification number, under Bankruptcy Estate Tax Return Filing Requirements and Payment of Tax Due, later. Military income tax    The social security number of the individual debtor cannot be used as the EIN for the bankruptcy estate. Military income tax Income, deductions, and credits – Form 1040. Military income tax   In an individual chapter 7 or 11 bankruptcy case, do not include the income, deductions, and credits that belong to the bankruptcy estate on the debtor's individual income tax return (Form 1040). Military income tax Also, do not include as income on the debtor's return the amount of any debt canceled by reason of the bankruptcy discharge. Military income tax The bankruptcy estate must reduce certain losses, credits, and the basis in property (to the extent of these items) by the amount of canceled debt. Military income tax See Debt Cancellation, below. Military income tax Note. Military income tax The debtor may not be able to claim certain deductions available to the bankruptcy estate such as administrative expenses. Military income tax Additionally, the bankruptcy exclusion cannot be used to exclude income from a cancelled debt if the discharge of indebtedness was not within the bankruptcy case, even though the debtor was under the bankruptcy court's protection at the time. Military income tax However, other exclusions, such as the insolvency exclusion, may apply. Military income tax Bankruptcy Estate – Income, Deductions, and Credits Bankruptcy Estate Income Income of the estate in individual chapter 7 cases. Military income tax    The gross income of the bankruptcy estate includes gross income of the debtor to which the estate is entitled under the Bankruptcy Code. Military income tax Gross income also includes income generated by the bankruptcy estate from property of the estate after the commencement of the case. Military income tax   Gross income of the bankruptcy estate does not include amounts received or accrued by the debtor before the commencement of the case. Military income tax Additionally, in chapter 7 cases, gross income of the bankruptcy estate does not include any income that the debtor earns after the date of the bankruptcy petition. Military income tax Income of the estate in individual chapter 11 cases. Military income tax    In chapter 11 cases, under IRC section 1398(e)(1), gross income of the bankruptcy estate includes income that the debtor earns for services performed after the bankruptcy petition date. Military income tax Also, earnings from services performed by an individual debtor after the commencement of the chapter 11 case are property of the bankruptcy estate under section 1115 of the Bankruptcy Code (11 U. Military income tax S. Military income tax C. Military income tax section 1115). Military income tax Note. Military income tax A debtor-in-possession may be compensated by the estate for managing or operating a trade or business that the debtor conducted before the commencement of the bankruptcy case. Military income tax Such payments should be reported by the debtor as miscellaneous income on his or her individual income tax return (Form 1040). Military income tax Amounts paid by the estate to the debtor-in-possession for managing or operating the trade or business may qualify as administrative expenses of the estate. Military income tax See Administrative expenses, below. Military income tax Conversion or dismissal of chapter 11 cases. Military income tax   If a chapter 11 case is converted to a chapter 13 case, the chapter 13 estate is not a separate taxable entity and earnings from post-conversion services and income from property of the estate realized after the conversion to chapter 13 are taxed to the debtor. Military income tax If the chapter 11 case is converted to a chapter 7 case, 11 U. Military income tax S. Military income tax C. Military income tax section 1115 does not apply after conversion and: Earnings from post-conversion services will be taxed to the debtor, rather than the estate, and The property of the chapter 11 estate will become property of the chapter 7 estate. Military income tax Any income on this property will be taxed to the estate even if the income is realized after the conversion to chapter 7. Military income tax If a chapter 11 case is dismissed, the debtor is treated as if the bankruptcy case had never been filed and as if no bankruptcy estate had been created. Military income tax Bankruptcy Estate Deductions and Credits A bankruptcy estate deducts expenses incurred in a trade, business, or activity, and uses credits in the same way the debtor would have deducted or credited them had he or she continued operations. Military income tax Note. Military income tax Expenses may be disallowed under other provisions of the IRC (such as the disallowance of certain capital expenditures or expenses relating to tax-exempt interest). Military income tax Administrative expenses. Military income tax   Allowable expenses include administrative expenses. Military income tax    Administrative expenses can only be deducted by the estate, never by the debtor. Military income tax   The bankruptcy estate is allowed deductions for bankruptcy administrative expenses and fees, including accounting fees, attorney fees, and court costs. Military income tax These expenses are deductible on Form 1040, Schedule A as miscellaneous itemized deductions not subject to the 2% floor on miscellaneous itemized deductions, because they would not have been incurred if property had not been held by the bankruptcy estate. Military income tax See IRC section 67(e). Military income tax Administrative expenses of the bankruptcy estate attributable to conducting a trade or business for the production of estate rents or royalties are deductible in arriving at adjusted gross income on Form 1040, Schedules C, E, and F. Military income tax Note. Military income tax The bankruptcy estate uses Form 1041 as a transmittal for the tax return prepared using Form 1040 and its schedules. Military income tax See Transmittal for Form 1040 under Tax Return Filing Requirements and Payment of Tax, later. Military income tax Administrative expense loss. Military income tax   If the administrative expenses of the bankruptcy estate are more than its gross income for a tax year, the excess amount may be carried back 3 years and forward 7 years. Military income tax The amounts can only be carried to a tax year of the estate and never to a debtor's tax year. Military income tax The excess amount to be carried back or forward is treated like a net operating loss (NOL) and must first be carried back to the earliest year possible. Military income tax For a discussion of NOLs, see Publication 536. Military income tax Attribute carryovers. Military income tax   The bankruptcy estate may use its tax attributes the same way that the debtor would have used them. Military income tax These items are determined as of the first day of the debtor's tax year in which the bankruptcy case begins. Military income tax The bankruptcy estate assumes the following tax attributes from the debtor: NOL carryovers, Carryovers of excess charitable contributions, Recovery of tax benefit items, Credit carryovers, Capital loss carryovers, Basis, holding period, and character of assets, Method of accounting, Passive activity loss and credit carryovers, Unused at-risk deductions, and Other tax attributes provided in the regulations. Military income tax   Certain tax attributes of the bankruptcy estate must be reduced by the amount of income that was previously excluded as a result of cancellation of debt during the bankruptcy proceeding. Military income tax See Debt Cancellation, later. Military income tax   When the bankruptcy estate is terminated (for example, when the case ends), the debtor assumes any remaining tax attributes previously taken over by the bankruptcy estate. Military income tax The debtor also generally assumes any of the tax attributes, listed above, that arose during the administration of the bankruptcy estate. Military income tax Note. Military income tax The debtor does not assume the bankruptcy estate's administrative expense losses because they cannot be used by an individual taxpayer filing Form 1040. Military income tax See Administrative expense loss, above. Military income tax Passive and at-risk activities. Military income tax   For bankruptcy cases beginning after November 8, 1992, passive activity carryover losses and credits and unused at-risk deductions are treated as tax attributes passing from the debtor to the bankruptcy estate, which the estate then passes back to the debtor when the bankruptcy estate terminates. Military income tax Additionally, transfers to the debtor (other than by sale or exchange) of interests in passive or at-risk activities are treated as non-taxable exchanges. Military income tax These transfers include the return of exempt property and abandonment of estate property to the debtor. Military income tax Carrybacks from the debtor's activities. Military income tax   The debtor cannot carry back any NOL or credit carryback from a tax year ending after the bankruptcy case has begun to any tax year ending before the case began. Military income tax Carrybacks from the bankruptcy estate. Military income tax   If the bankruptcy estate has an NOL that did not pass to the estate from the debtor under the attribute carryover rules, the estate can carry the loss back not only to its own earlier tax years but also to the debtor's tax years before the year the bankruptcy case began. Military income tax The estate may also carry back excess credits, such as the general business credit, to the pre-bankruptcy tax years. Military income tax Tax Reporting – Chapter 11 Cases Allocation of income and credits on information returns and required statement for returns for individual chapter 11 cases. Military income tax    In chapter 11 cases, when an employer issues a Form W-2 reporting all of the debtor's wages, salary, or other compensation for a calendar year, and a portion of the earnings represent post-petition services includible in the estate's gross income, the Form W-2 amounts must be allocated between the estate and the debtor. Military income tax The debtor-in-possession or trustee must allocate the income amount reported in box 1 and the income tax withheld reported in box 2 between the debtor and the estate. Military income tax These allocations must reflect that the debtor's gross earnings from post-petition services and gross income from post-petition property are, generally, includible in the estate's gross income and not the debtor's gross income. Military income tax The debtor and trustee may use a simple percentage method to allocate income and income tax withheld. Military income tax The same method must be used to allocate the income and the withheld tax. Military income tax Example. Military income tax If 20% of the wages reported on Form W-2 for a calendar year were earned after the commencement of the case and are included in the estate's gross income, 20% of the withheld income tax reported on Form W-2 must also be claimed as a credit on the estate's income tax return. Military income tax Likewise, 80% of wages must be reported by the debtor and 80% of the income tax withheld must be claimed as a credit on the debtor's income tax return. Military income tax See IRC section 31(a). Military income tax   If information returns are issued to the debtor for gross income, gross proceeds, or other reportable payments that should have been reported to the bankruptcy estate, the debtor-in-possession or trustee must allocate the improperly reported income in a reasonable manner between the debtor and the estate. Military income tax In general, the allocation must ensure that any income and income tax withheld attributable to the post-petition period is reported on the estate's return, and any income and income tax withheld attributable to the pre-petition period is reported on the debtor's return. Military income tax    IRS Notice 2006-83 requires the debtor to attach a statement to his or her individual income tax return (Form 1040) stating that the return is filed subject to a chapter 11 bankruptcy case. Military income tax The statement must also: Show the allocations of income and income tax withheld, Describe the method used to allocate income and income tax withheld, and List the filing date of the bankruptcy case, the bankruptcy court in which the case is pending, the bankruptcy court case number, and the bankruptcy estate's EIN. Military income tax Note. Military income tax The debtor-in-possession or trustee must attach a similar statement to the bankruptcy estate's income tax return (Form 1041). Military income tax   The model Notice 2006-83 Statement, shown above, may be used by debtors, debtors-in-possession, and trustees to satisfy the reporting requirement. Military income tax Self-employment taxes in individual chapter 11 cases. Military income tax   IRC section 1401 imposes a tax upon the self-employment income, that is, the net earnings from self-employment of an individual. Military income tax Net earnings from self-employment are equal to the gross income derived by an individual from any trade or business carried on by such individual, less deductions attributable to the business. Military income tax   Neither section 1115 of the Bankruptcy Code nor IRC section 1398 addresses the application of self-employment tax to the post-petition earnings of the individual debtor. Military income tax Therefore, if the debtor continues to derive gross income from the performance of services as a self-employed individual after the commencement of the bankruptcy case, the debtor must continue to report the debtor's self-employment income on Schedule SE (Form 1040) of the debtor's income tax return. Military income tax This schedule includes self-employment income earned post-petition and the attributable deductions. Military income tax The debtor must pay any self-employment tax imposed by IRC section 1401. Military income tax Employment taxes and employer's obligation to file Form W-2 in individual chapter 11 cases. Military income tax   In chapter 11 cases, post-petition wages earned by a debtor are generally treated as gross income of the estate. Military income tax However, section 1115 of the Bankruptcy Code (11 U. Military income tax S. Military income tax C. Military income tax section 1115) does not affect the determination of what are deemed wages for Federal Insurance Contributions Act (FICA) tax, Federal Unemployment Tax Act (FUTA) tax, or Federal Income Tax Withholding purposes. Military income tax See Notice 2006-83. Military income tax   The reporting and withholding obligations of a debtor's employer also do not change. Military income tax An employer should continue to report the wages and tax withholding on a Form W-2 issued under the debtor's name and social security number. Military income tax Notice to persons required to file information returns (other than Form W-2, Wage and Tax Statement) in individual chapter 11 cases. Military income tax   Within a reasonable time after the commencement of a chapter 11 bankruptcy case, the trustee or debtor-in-possession should provide notification of the bankruptcy estate's EIN to all persons (or entities) that are required to file information returns for the bankruptcy estate's gross income, gross proceeds, or other types of reportable payments. Military income tax See IRC section 6109(a)(2). Military income tax As these payments are the property of the estate under section 1115 of the Bankruptcy Code, the payors should report the gross income, gross proceeds, or other reportable payments on the appropriate information return using the estate's name and EIN as required under the IRC and regulations (see IRC sections 6041 through 6049). Military income tax   The trustee or debtor-in-possession should not, however, provide the EIN to a person (or entity) filing Form W-2 reporting the debtor's wages or other compensation, as section 1115 of the Bankruptcy Code does not affect the determination of what constitutes wages for purposes of federal income tax withholding or FICA. Military income tax See Notice 2006-83. Military income tax An employer should continue to report all wage income and tax withholding, both pre-petition and post-petition, on a Form W-2 to the debtor under the debtor's social security number. Military income tax   The debtor in a chapter 11 case is not required to file a new Form W-4 with an employer solely because the debtor filed a chapter 11 case and the post-petition wages are includible in the estate's income and not the debtor's income. Military income tax However, a new Form W-4 may be necessary if the debtor is no longer entitled to claim the same number of allowances previously claimed because certain deductions or credits now belong to the estate. Military income tax See Employment Tax Regulations section 31. Military income tax 3402(f)(2)-1. Military income tax Additionally, the debtor may wish to file a new Form W-4 to increase the income tax withheld from post-petition wages allocated to the estate to avoid having to make estimated tax payments for the estate. Military income tax See IRC section 6654(a). Military income tax Notice required in converted and dismissed cases. Military income tax   When a chapter 11 bankruptcy case is closed, dismissed, or converted to a chapter 12 or 13 case, the bankruptcy estate ends as a separate taxable entity. Military income tax The debtor should, within a reasonable time, send notice of such event to the persons (or entities) previously notified of the bankruptcy case. Military income tax This helps to ensure that gross income, proceeds, and other reportable payments realized after the event are reported to the debtor under the correct TIN rather than to the estate. Military income tax   When a chapter 11 case is converted to a chapter 7 case, the bankruptcy estate will continue to exist as a separate taxable entity. Military income tax Gross income (other than post-conversion income from the debtor's services), gross proceeds, or other reportable payments should continue to be reported to the estate if they are property of the chapter 7 estate. Military income tax However, income from services performed by the debtor after conversion of the case to chapter 7 is not property of the chapter 7 estate. Military income tax After the conversion, the debtor should notify payors required to report the debtor's nonemployee compensation that compensation earned after the conversion should be reported using the debtor's name and TIN, not the estate's name and EIN. Military income tax Employment taxes. Military income tax   The trustee or debtor-in-possession must withhold income and social security taxes and file employment tax returns for any wages paid by the trustee or debtor, including wage claims paid as administrative expenses. Military income tax See Publication 15, Circular E, Employer's Tax Guide, for details on employer tax responsibilities. Military income tax   The trustee also has the duty to prepare and file Forms W-2 for wage claims paid by the trustee, regardless of whether the claims accrued before or during bankruptcy. Military income tax For a further discussion of employment taxes, see Employment Taxes, later. Military income tax Notice 2006-83 Statement Pending Bankruptcy Case The taxpayer, , filed a bankruptcy petition under chapter 11 of the Bankruptcy Code in the bankruptcy court for the District of . Military income tax The bankruptcy court case number is . Military income tax Gross income, and withheld federal income tax, reported on Form W-2, Forms 1099, Schedule K-1, and other information returns received under the taxpayer's name and social security number (or other taxpayer identification number) are allocated between the taxpayer's TIN and the bankruptcy estate's EIN as follows, using [describe allocation method]:. Military income tax   Year Taxpayer   Estate 1. Military income tax Form W-2, Payor: $   $     Withheld income tax shown on Form W-2 $   $   2. Military income tax Form 1099-INT Payor: $   $     Withheld income tax (if any) shown on Form 1099-INT $   $   3. Military income tax Form 1099-DIV Payor: $   $     Withheld income tax (if any) shown on Form 1099-DIV $   $   4. Military income tax Form 1099-MISC Payor: $   $     Withheld income tax (if any) shown on Form 1099-MISC $   $   Bankruptcy Estate Tax Return Filing Requirements and Payment of Tax Due Filing Requirements Filing threshold. Military income tax   If the bankruptcy estate has gross income that meets or exceeds the minimum amount required for filing, the trustee or debtor-in-possession must file an income tax return on Form 1041. Military income tax This amount is equal to the sum of the personal exemption amount plus the basic standard deduction for a married individual filing separately. Military income tax   For 2012, the threshold filing amount for a bankruptcy estate is $9,750 (the sum of the $3,800 personal exemption plus the $5,950 standard deduction for married individuals filing separately). Military income tax   These amounts are generally adjusted annually. Military income tax See the present year Form 1041 Instructions at www. Military income tax irs. Military income tax gov/form1041 for the current dollar amounts. Military income tax Accounting period. Military income tax   A bankruptcy estate may have a fiscal year. Military income tax However, this period cannot be longer than 12 months. Military income tax Change of accounting period. Military income tax   The bankruptcy estate may change its accounting period (tax year) once without IRS approval. Military income tax This rule allows the bankruptcy trustee to close the estate's tax year early, before the expected termination of the bankruptcy estate. Military income tax The trustee can then file a return for the first short tax year to get a quick determination of the estate's tax liability. Military income tax Employer identification number. Military income tax   The trustee or debtor-in-possession must obtain an EIN for a bankruptcy estate. Military income tax The trustee or debtor-in-possession uses this EIN on all tax returns filed for the bankruptcy estate with the IRS, including estimated tax returns. Military income tax    The social security number of the individual debtor cannot be used as the EIN for the bankruptcy estate. Military income tax   Obtain an EIN for a bankruptcy estate by applying: Online by clicking on the EIN link at www. Military income tax irs. Military income tax gov/businesses/small. Military income tax The EIN is issued immediately once the application information is validated. Military income tax By telephone at 1-800-829-4933 from 7:00 a. Military income tax m. Military income tax to 7:00 p. Military income tax m. Military income tax in the trustee's or debtor-in-possession's local time zone. Military income tax Assistance provided to callers from Alaska and Hawaii will be based on the hours of operation in the Pacific time zone, or By mailing or faxing Form SS-4, Application for Employer Identification Number. Military income tax   If the trustee or debtor-in-possession has not received the bankruptcy estate's EIN by the time the return is due, write “Applied for” and the date you applied in the space for the EIN. Military income tax For more details, see Pub. Military income tax 583, Starting a Business and Keeping Records. Military income tax   Trustees representing ten or more bankruptcy estates (other than estates that will be filing employment or excise tax returns) may request a series or block of EINs. Military income tax Figuring tax due. Military income tax   The bankruptcy estate figures its taxable income the same way an individual figures taxable income. Military income tax However, the estate uses the tax rates for a married individual filing separately to calculate the tax on its taxable income. Military income tax The estate is entitled to one personal exemption and may either itemize deductions or take the basic standard deduction for a married individual filing a separate return. Military income tax The estate cannot take the higher standard deduction allowed for married persons filing separately who are 65 or older or blind. Military income tax Tax rate schedule. Military income tax The tax on income for bankruptcy estates is calculated using the tax rate schedule for Married Individuals Filing Separately not the Estates and Trusts tax rate schedule. Military income tax When to file. Military income tax   Calendar year bankruptcy estates must file Form 1041 by April 15th. Military income tax Fiscal year bankruptcy estates must file on or before the 15th day of the 4th month following the close of its tax year. Military income tax For example, an estate that has a tax year that ends on June 30th must file Form 1041 by October 15th of the tax year. Military income tax If the due date falls on a Saturday, Sunday, or legal holiday, file on the next business day. Military income tax Note. Military income tax The bankruptcy estate is allowed an automatic 6-month extension of time to file the bankruptcy estate tax return upon filing the required application, Form 7004, Application for Automatic Extension of Time To File Certain Business Income Tax, Information, and Other Returns. Military income tax Transmittal for Form 1040. Military income tax   Form 1041 is used as a transmittal for Form 1040. Military income tax If a return is required, the trustee or debtor-in-possession must complete the identification area at the top of Form 1041 and indicate the chapter under which the bankruptcy estate filed, either chapter 7 or chapter 11. Military income tax   Prepare the bankruptcy estate's return by completing Form 1040. Military income tax In the top margin of Form 1040, write “Attachment to Form 1041 —DO NOT DETACH. Military income tax ” Then, attach Form 1040 to the Form 1041 transmittal. Military income tax Enter the tax and payment amounts on lines 23 through 29 of Form 1041, then sign and date the return. Military income tax An example of a bankruptcy estate's tax return is prepared below. Military income tax Note. Military income tax The filing of the bankruptcy estate's tax return does not relieve a debtor from the requirement to file his or her individual tax return on Form 1040. Military income tax Payment of Tax Due Payment methods. Military income tax   Payment of tax due may be made by check or money order or by credit or debit card. Military income tax For information on how to make payments electronically by credit or debit card, go to irs. Military income tax gov/e-pay. Military income tax      Payments may also be made electronically using the Electronic Federal Tax Payment System (EFTPS), a free tax payment system that allows you to make payments online or by phone. Military income tax To enroll in EFTPS, go to eftps. Military income tax gov or call 1-800-555-4477. Military income tax For more information see Publication 966, Electronic Federal Tax Payment System: A Guide to Getting Started. Military income tax Payment voucher – Form 1041-V. Military income tax   Form 1041-V accompanies payments made by check or money order for Form 1041. Military income tax The voucher includes information about the bankruptcy estate, including the name of the bankruptcy estate, trustee, EIN, and amount due. Military income tax Using Form 1041-V assists the IRS in processing the payment more accurately and efficiently. Military income tax We recommend the use of Form 1041-V; however, there is no penalty if the voucher is not used. Military income tax Estimated tax – Form 1041-ES. Military income tax   In most cases, the trustee or debtor-in-possession must pay any required estimated tax due for the bankruptcy estate. Military income tax See the Form 1041-ES Instructions for information on the minimum threshold amount required for filing Form 1041-ES, paying the estimated tax, and exceptions to filing. Military income tax Employment Taxes The trustee or debtor-in-possession must withhold income and social security taxes and file employment tax returns for any wages paid by the trustee or debtor, including wage claims paid as administrative expenses. Military income tax Until these employment taxes are deposited as required by the IRC, they should be set aside in a separate bank account to ensure that funds are available to satisfy the liability. Military income tax If the employment taxes are not paid as required, the trustee may be held personally liable for payment of the taxes. Military income tax   See Publication 15, (Circular E), Employer's Tax Guide, for details on employer tax responsibilities. Military income tax Also see IRS Notice 931, Deposit Requirements for Employment Taxes, for details on the deposit rules, including the requirement that federal employment tax deposits be made by electronic funds transfer. Military income tax The trustee also has a duty to prepare and file Forms W-2, Wage and Tax Statement, for wage claims paid by the trustee, regardless of whether the claims accrued before or during bankruptcy. Military income tax If the debtor fails to prepare and file Forms W-2 for wages paid before bankruptcy, the trustee should instruct the employees to file a Form 4852, Substitute for Form W-2, Wage and Tax Statement, or Form 1099-R, Distributions From Pensions, Annuities, Retirement or Profit-Sharing Plans, IRAs, Insurance Contracts, etc. Military income tax , with their individual income tax returns. Military income tax Tax Return Example – Form 1041 This publication is not revised annually. Military income tax Future changes to the forms and their instructions may not be reflected in this example. Military income tax Note. Military income tax The following return was prepared for tax year 2011. Military income tax In 2011, the threshold filing amount for a bankruptcy estate was $9,500 (the sum of the $3,700 personal exemption plus the $5,800 standard deduction for married individuals filing separately). Military income tax Facts and circumstances. Military income tax   On December 15, 2010, Thomas Smith filed a bankruptcy petition under chapter 7. Military income tax Joan Black was appointed trustee to administer the bankruptcy estate and to distribute the assets. Military income tax   The estate received the following assets from Mr. Military income tax Smith: A $100,000 certificate of deposit, Commercial rental real estate with a fair market value (FMV) of $280,000, and His personal residence with an FMV of $200,000. Military income tax   Also, the estate received a $251,500 capital loss carryover. Military income tax   Mr. Military income tax Smith's bankruptcy case was closed on December 31, 2011. Military income tax During 2011, Mr. Military income tax Smith was relieved of $70,000 of debt by the bankruptcy court. Military income tax The estate chose a calendar year as its tax year. Military income tax Joan, the trustee, reviews the estate's transactions and reports the taxable events on the estate's final return. Military income tax Schedule B (Form 1040). Military income tax    The certificate of deposit earned $5,500 of interest during 2011. Military income tax Joan reports this interest on Schedule B. Military income tax She completes this schedule and enters the result on Form 1040. Military income tax Form 4562. Military income tax   Joan enters the depreciation allowed on Form 4562. Military income tax She completes the form and enters the result on Schedule E. Military income tax Schedule E (Form 1040). Military income tax   The commercial real estate was rented through the date of sale. Military income tax Joan reports the income and expenses on Schedule E. Military income tax She enters the net income on Form 1040. Military income tax Form 4797. Military income tax   The commercial real estate was sold on July 1, 2011, for $280,000. Military income tax The property was purchased in 2001 at a cost of $250,000. Military income tax The total depreciation allowable as of the date of sale was $120,000. Military income tax Additionally, $25,000 of selling expenses were incurred. Military income tax Joan reports the gain or loss from the sale on Form 4797. Military income tax She completes the form and enters the gain on Schedule D (Form 1040). Military income tax   Mr. Military income tax Smith's former residence was sold on September 30, 2011. Military income tax The sale price was $200,000, the selling expenses were $20,000, and his adjusted basis was $130,000. Military income tax This sale is excluded from gross income under IRC section 121. Military income tax Note. Military income tax Gains from the sale of personal residences are excluded from gross income up to $250,000 under IRC section 121 ($500,000 for married couples filing a joint return). Military income tax Bankruptcy estates succeed to this exclusion at the commencement of the case. Military income tax See Regulation section 1. Military income tax 1398-3. Military income tax Schedule D (Form 1040). Military income tax   Joan completes Schedule D, taking into account the $250,000 capital loss carryover from 2010 ($251,500 transferred to the estate minus $1,500 used on the estate's 2010 return). Military income tax She enters the results on Form 1040. Military income tax Form 1040, page 1. Military income tax   Joan completes page 1 of the Form 1040 and enters the adjusted gross income on the first line of Form 1040, page 2. Military income tax Schedule A (Form 1040). Military income tax   During 2011, the estate paid mortgage interest and real property tax on Mr. Military income tax Smith's former residence. Military income tax It also paid income tax to the state. Military income tax Joan enters the mortgage interest, real estate tax, and income tax on Schedule A. Military income tax Also, she reports the bankruptcy estate's administrative expenses as a miscellaneous deduction not subject to the 2% floor on miscellaneous itemized deductions. Military income tax She completes the Schedule A and enters the result on page 2 of Form 1040. Military income tax Form 1040, page 2. Military income tax   Joan determines the estate's taxable income and figures its tax using the tax rate schedule for married filing separately. Military income tax She then enters the estate's estimated tax payments and figures the amount the estate still owes. Military income tax Form 982. Military income tax   Joan completes the Schedule D Tax Worksheet to figure the capital loss carryover. Military income tax Because $70,000 of debt was canceled, Joan must reduce the tax attributes of the estate by the amount of the canceled debt. Military income tax See Debt Cancellation, later. Military income tax After the bankruptcy case ends, Mr. Military income tax Smith will assume the estate's tax attributes. Military income tax Mr. Military income tax Smith will assume a capital loss carryover of $53,500 ($123,500 carryover minus the $70,000 attribute reduction) for use in preparation of his individual tax return (Form 1040). Military income tax Note. Military income tax If the bankruptcy estate had continued, the capital loss carryover would be available to the bankruptcy estate for the 2012 tax year. Military income tax Form 1041. Military income tax   Joan enters the total tax, estimated tax payments, and tax due from Form 1040 on Form 1041. Military income tax She completes the identification area at the top of Form 1041, then signs and dates the return as the trustee on behalf of the bankruptcy estate. Military income tax This image is too large to be displayed in the current screen. Military income tax Please click the link to view the image. Military income tax Sample Form 1040 - page 1 This image is too large to be displayed in the current screen. Military income tax Please click the link to view the image. Military income tax Sample Form 1040 - page 2 This image is too large to be displayed in the current screen. Military income tax Please click the link to view the image. Military income tax Sample Schedule A This image is too large to be displayed in the current screen. Military income tax Please click the link to view the image. Military income tax Sample Schedule B This image is too large to be displayed in the current screen. Military income tax Please click the link to view the image. Military income tax Sample Schedule D This image is too large to be displayed in the current screen. Military income tax Please click the link to view the image. Military income tax Sample Schedule E This image is too large to be displayed in the current screen. Military income tax Please click the link to view the image. Military income tax Sample Form 4797 - page 1 This image is too large to be displayed in the current screen. Military income tax Please click the link to view the image. Military income tax Sample Form 2119 This image is too large to be displayed in the current screen. Military income tax Please click the link to view the image. Military income tax Sample Form 4797 - page 2 This image is too large to be displayed in the current screen. Military income tax Please click the link to view the image. Military income tax Sample Form 4562 This image is too large to be displayed in the current screen. Military income tax Please click the link to view the image. Military income tax Sample Capital Loss Carryover Worksheet This image is too large to be displayed in the current screen. Military income tax Please click the link to view the image. Military income tax Sample Form 982 Capital Loss Carryover Worksheet—Lines 6 and 14 Use this worksheet to figure your capital loss carryovers from 2010 to 2011 if your 2010 Schedule D, line 21, is a loss and (a) that loss is a smaller loss than the loss on your 2010 Schedule D, line 16, or (b) the amount on your 2010 Form 1040, line 41 (or your 2010 Form 1040NR, line 38, if applicable) is less than zero. Military income tax Otherwise, you do not have any carryovers. Military income tax 1. Military income tax Enter the amount from your 2010 Form 1040, line 41, or Form 1040NR, line 38. Military income tax If a loss, enclose the amount in parentheses 1. Military income tax 19,880   2. Military income tax Enter the loss from your 2010 Schedule D, line 21, as a positive amount 2. Military income tax 1,500   3. Military income tax Combine lines 1 and 2. Military income tax If zero or less, enter -0- 3. Military income tax 21,380   4. Military income tax Enter the smaller of line 2 or line 3 4. Military income tax 1,500     If line 7 of your 2010 Schedule D is a loss, go to line 5; otherwise, enter -0- on line 5 and go to line 9. Military income tax       5. Military income tax Enter the loss from your 2010 Schedule D, line 7, as a positive amount 5. Military income tax 0   6. Military income tax Enter any gain from your 2010 Schedule D, line 15. Military income tax If a loss, enter -0- 6. Military income tax         7. Military income tax Add lines 4 and 6 7. Military income tax 1,500   8. Military income tax Short-term capital loss carryover for 2011. Military income tax Subtract line 7 from line 5. Military income tax If zero or less, enter -0-. Military income tax If more than zero, also enter this amount on Schedule D, line 6 8. Military income tax 0     If line 15 of your 2010 Schedule D is a loss, go to line 9; otherwise, skip lines 9 through 13. Military income tax       9. Military income tax Enter the loss from your 2010 Schedule D, line 15, as a positive amount 9. Military income tax 251,500   10. Military income tax Enter any gain from your 2010 Schedule D, line 7. Military income tax If a loss, enter -0- 10. Military income tax 0       11. Military income tax Subtract line 5 from line 4. Military income tax If zero or less, enter -0- 11. Military income tax 1,500       12. Military income tax Add lines 10 and 11 12. Military income tax 1,500   13. Military income tax Long-term capital loss carryover for 2011. Military income tax Subtract line 12 from line 9. Military income tax If zero or less, enter -0-. Military income tax If more than zero, also enter this amount on Schedule D, line 14 13. Military income tax 250,000                       Partnerships and Corporations Filing Requirements A separate taxable estate is not created when a partnership or corporation files a bankruptcy petition and their tax return filing requirements do not change. Military income tax The debtor-in-possession, court appointed trustee, assignee, or receiver must file the entity's income tax returns on Form 1065, Form 1120 or, Form 1120S. Military income tax In cases where a trustee or receiver is not appointed, the debtor-in-possession continues business operations and remains in possession of the business' property during the bankruptcy proceeding. Military income tax The debtor-in-possession, rather than the general partner of a partnership or corporate officer of a corporation, assumes the fiduciary responsibility to file the business' tax returns. Military income tax Partnerships The filing requirements for a partnership in a bankruptcy proceeding do not change. Military income tax However, the responsibility to file the required returns becomes that of the court appointed trustee, receiver, or debtor-in-possession. Military income tax A partnership's debt that is canceled as a result of the bankruptcy proceeding is not included in the partnership's income. Military income tax However, It may or may not be included in the individual partners' income. Military income tax See Partnerships, below under Debt Cancellation. Military income tax Corporations The filing requirements for a corporation in a bankruptcy proceeding also do not change. Military income tax A bankruptcy trustee, receiver, or debtor-in-possession, having possession of or holding title to substantially all of the property or business operations of the debtor corporation, must file the debtor's corporate income tax return for the tax year. Military income tax The following discussion only highlights bankruptcy tax rules applying to corporations. Military income tax The complex details of corporate bankruptcy reorganizations are beyond the scope of this publication. Military income tax Therefore, you may wish to seek the help of a professional tax advisor. Military income tax See Corporations under Debt Cancellation for information about a corporation's debt canceled in a bankruptcy proceeding. Military income tax Tax-Free Reorganizations The tax-free reorganization provisions of the Internal Revenue Code allow a corporation to transfer all or part of its assets to another corporation in a bankruptcy under title 11 of the United States Code or in a similar case. Military income tax However, under the reorganization plan, the stock or securities of the corporation to which the assets are transferred must be distributed in a transaction that qualifies under IRC section 354, 355, or 356. Military income tax A “similar case” includes a receivership, foreclosure, or other similar proceeding in a federal or state court. Military income tax In these cases, any party to the reorganization must be under the jurisdiction of the court and the transfer of assets under the plan of reorganization must be approved by the court. Military income tax In a receivership, foreclosure, or similar proceeding before a federal or state agency involving certain financial institutions, the agency is treated as a court. Military income tax Generally, IRC section 354 provides that no gain or loss is recognized if a corporation's stock is exchanged solely for stock or securities in a corporation that is a party to the reorganization under a qualifying reorganization plan. Military income tax In this case, shareholders in the bankrupt corporation would recognize no gain or loss if they exchange their stock solely for stock or securities of the corporation acquiring the bankrupt corporation's assets. Military income tax IRC section 355 generally provides that no gain or loss is recognized by a shareholder if a corporation distributes solely stock or securities of another corporation that the distributing corporation controls immediately before the distribution. Military income tax IRC section 356 allows tax-free exchanges in situations that would qualify under IRC section 354 or 355, except that other property or money, in addition to the permitted stock or securities, is received by the shareholder. Military income tax In this situation, gain is recognized by the shareholder, but only to the extent of the money and the FMV of the other property received. Military income tax No loss is recognized in this situation. Military income tax Exemption from tax return filing A trustee, receiver, or assignee of a corporation in bankruptcy, receivership, or in the process of dissolving, may apply to the IRS for relief from filing federal income tax returns for the corporation. Military income tax To qualify, the corporation must have ceased business operations and have no assets nor income for the tax year. Military income tax The exemption request must be submitted to the local IRS Insolvency Office handling the case. Military income tax The request to the IRS must include the name, address, and EIN of the corporation and a statement of the facts (with any supporting documents) showing why the debtor needs relief from the filing requirements. Military income tax The request must also include the following statement: “I hereby request relief from filing federal income tax returns for tax years ending _____ for the above-named corporation and declare under penalties of perjury that to the best of my knowledge and belief the information contained herein is correct. Military income tax ” The statement must be signed by the trustee, receiver or assignee. Military income tax The statement must also include notice of appointment to act on behalf of the corporation (this is not required for bankruptcy trustees or debtors-in-possession). Military income tax The IRS will act on your request within 90 days. Military income tax Disclosure of return information to trustee. Military income tax   Upon written request, current and earlier returns of the debtor are open to inspection by or disclosure to the trustee or receiver. Military income tax However, in bankruptcy cases other than those of individuals filing under chapter 7 or 11, such as a corporate bankruptcy, the IRS must find that the trustee has a material interest that will be affected by information on the return. Military income tax Material interest is generally defined as a financial or monetary interest. Military income tax Material interest is not limited to the trustee's responsibility to file a return on behalf of the bankruptcy estate. Military income tax Receiverships Court-established receiverships sometimes arise in connection with bankruptcies. Military income tax Certain court-established receiverships should be treated as qualified settlement funds ("QSFs") for purposes of IRC section 468B and the underlying Treasury Regulations. Military income tax QSFs are required to file an annual income tax return, Form 1120-SF, U. Military income tax S. Military income tax Income Tax Return for Settlement Funds. Military income tax More information about QSFs may be found in Treasury Regulation sections 1. Military income tax 468B-1 through -5. Military income tax Determination of Tax The determination of the proper amount of tax due for a tax year begins with the bankruptcy estate's filing of Form 1041, and the individual debtor's filing of Form 1040, or for bankrupt entities filing Forms 1065, 1120, or 1120S. Military income tax After a return is filed, the IRS will either accept the return as filed or select the return for examination. Military income tax Under examination the IRS may redetermine the tax liability shown on the return. Military income tax If the bankruptcy estate or debtor disagrees with the redetermined tax due, the tax as redetermined by the IRS may be contested in the bankruptcy court, or Tax Court, as applicable. Military income tax See Court Jurisdiction over Tax Matters, later. Military income tax Prompt Determination Requests Pursuant to Rev. Military income tax Proc. Military income tax 2006-24, 2006-22 I. Military income tax R. Military income tax B. Military income tax 943, www. Military income tax irs. Military income tax gov/irb/2006-22_IRB/ar12, as modified by Announcement 2011-77, www. Military income tax irs. Military income tax gov/irb/2011-51_IRB/ar13, the bankruptcy trustee may request a determination of any unpaid tax liability incurred by the bankruptcy estate during the administration of the case, by filing a tax return and a request for such determination with the IRS. Military income tax Unless the return is fraudulent or contains a material misrepresentation, the estate, trustee, debtor, and any successor to the debtor are discharged from liability upon payment of the tax: As determined by the IRS, As determined by the bankruptcy court, after completion of the IRS examination, or As shown on the return, if the IRS does not: Notify the trustee within 60 days after the request for determination that the return has been selected for examination, or Complete the examination and notify the trustee of any tax due within 180 days after the request (or any additional time permitted by the bankruptcy court). Military income tax Making the request for determination. Military income tax   As detailed in Rev. Military income tax Proc. Military income tax 2006-24, as modified by Announcement 2011-77, to request a prompt determination of any unpaid tax liability of the estate, the trustee must file a signed written request, in duplicate, with the Internal Revenue Service, Centralized Insolvency Operation, P. Military income tax O. Military income tax Box 7346, Philadelphia, PA 19101–7346 (marked “Request for Prompt Determination”). Military income tax   The request must be submitted in duplicate and must be executed under penalties of perjury. Military income tax In addition, the trustee must submit along with the request an exact copy of the return(s) filed by the trustee with the IRS for each completed tax period. Military income tax The request must contain the following information: A statement indicating that it is a Request for Prompt Determination of Tax Liability, specifying the type of return and tax period for each return being filed. Military income tax The name and location of the office where the return was filed. Military income tax The name of the debtor. Military income tax Debtor's social security number, TIN, or EIN. Military income tax Type of bankruptcy estate. Military income tax Bankruptcy case number. Military income tax Court where the bankruptcy case is pending. Military income tax   The copy of the return(s) submitted with the request must be an exact copy of a valid return. Military income tax A request for prompt determination will be considered incomplete and returned to the trustee if it is filed with a copy of a document that does not qualify as a valid return. Military income tax    To qualify as valid, a return must meet certain criteria, including a signature under penalties of perjury. Military income tax A document filed by the trustee with the jurat stricken, deleted, or modified will not qualify as a valid return. Military income tax Examination of return. Military income tax   The IRS will notify the trustee within 60 days from receipt of the request whether the return filed by the trustee has been selected for examination or has been accepted as filed. Military income tax If the return is selected for examination, it will be examined as soon as possible. Military income tax The IRS will notify the trustee of any tax due within 180 days from receipt of the application or within any additional time permitted by the bankruptcy court. Military income tax   If a prompt determination request is incomplete, all the documents received by the IRS will be returned to the trustee by the assigned Field Insolvency Office with an explanation identifying the missing item(s) and instructions to re-file the request once corrected. Military income tax   Once corrected, the request must be filed with the IRS at the Field Insolvency Office address specified in the correspondence accompanying the returned incomplete request. Military income tax   In the case of an incomplete request submitted with a copy of an invalid return document, the trustee must file a valid original return with the appropriate IRS office and submit a copy of that return with the corrected request when the request is re-filed. Military income tax Note. Military income tax An incomplete request includes those submitted with a copy of a return form, the original of which does not qualify as a valid return. Military income tax   The 60-day period to notify the trustee whether the return is accepted as filed or has been selected for examination does not begin to run until a complete request package is recei
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Page Last Reviewed or Updated: 04-Mar-2014

The Military Income Tax

Military income tax 24. Military income tax   Donaciones Table of Contents Introduction 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. Military income tax Artículos domésticos. Military income tax Deducción de más de $500. Military income tax Formulario 1098-C. Military income tax Se acerca el plazo para la presentación de la declaración y aún no tiene el Formulario 1098-C. Military income tax Excepción 1: vehículo usado o mejorado por la organización. Military income tax Excepción 2: vehículo donado o vendido a una persona necesitada. Military income tax Deducción de $500 o menos. Military income tax Derecho al uso de los bienes. Military income tax Bienes muebles tangibles. Military income tax Intereses futuros. Military income tax 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. Military income tax Mensaje de texto. Military income tax Tarjeta de crédito. Military income tax Pago telefónico. Military income tax Título de acciones. Military income tax Pagaré. Military income tax Opción. Military income tax Fondos de un préstamo. Military income tax 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 Introduction Este capítulo explica cómo reclamar una deducción por sus donaciones caritativas. Military income tax Trata los siguientes temas: Tipos de organizaciones a las cuales puede hacer donaciones caritativas deducibles. Military income tax Tipos de donaciones que puede deducir. Military income tax Cuánto puede deducir. Military income tax Qué documentos se deben mantener. Military income tax Cómo declarar sus donaciones caritativas. Military income tax Una donación caritativa es un regalo o donación a una organización calificada para el uso de la misma. Military income tax Es voluntaria y se hace sin recibir, o esperar recibir, nada de igual valor a cambio. Military income tax Requisito de presentación del Formulario 1040. Military income tax    Para deducir una donación caritativa, usted tiene que presentar el Formulario 1040 y detallar sus deducciones en el Anexo A. Military income tax La cantidad de su deducción podría ser limitada si ciertas reglas y límites explicados en este capítulo le corresponden. Military income tax Los límites se explican con detalle en la Publicación 526, en inglés. Military income tax Useful Items - You may want to see: Publicación 526 Charitable Contributions (Donaciones caritativas), en inglés 561 Determining the Value of Donated Property (Cómo determinar el valor de bienes donados), en inglés Formulario (e Instrucciones) Anexo A (Formulario 1040) Itemized Deductions (Deducciones detalladas), en inglés 8283 Noncash Charitable Contributions (Donaciones caritativas que no sean en efectivo), en inglés Organizaciones que Reúnen los Requisitos para Recibir Donaciones Deducibles Puede deducir sus donaciones sólo si las hace a una organización calificada. Military income tax La mayoría de las organizaciones que no sean iglesias y gobiernos tienen que hacer la solicitud correspondiente al IRS para convertirse en una organización calificada. Military income tax Cómo saber si una organización reúne los requisitos para recibir donaciones caritativas deducibles. Military income tax    Se puede preguntar a cualquier organización si es una organización calificada, y la mayoría podrá decírselo. Military income tax También podría visitar IRS. Military income tax gov y pulsar en “Tools” (Herramientas) y luego en Exempt Organizations Select check (Búsqueda y comprobación de Organizaciones Exentas), en www. Military income tax irs. Military income tax gov/Charities-&-Non-Profits/Exempt-Organizations-Select-Check. Military income tax Esta herramienta electrónica le permite buscar cuáles organizaciones pueden recibir donaciones caritativas deducibles. Military income tax   Usted también puede llamar al IRS para saber si una organización reúne los requisitos para recibir dichas donaciones, al 1-877-829-5500. Military income tax Personas que son sordas, o tienen impedimentos auditivos o de habla, y que tienen acceso al equipo TTY/TDD pueden llamar al 1-800-829-4059. Military income tax Las personas sordas y con impedimentos auditivos también pueden acceder al IRS por medio de servicios de retransmisión, tales como el Federal Relay Service (Servicio de retransmisión federal) en www. Military income tax gsa. Military income tax gov/fedrelay. Military income tax Tipos de Organizaciones Calificadas Generalmente, sólo los tipos de organizaciones siguientes pueden ser organizaciones calificadas: Un fondo para beneficencia social, sociedad anónima, fideicomiso, fondo o fundación, establecido u organizado bajo las leyes de los Estados Unidos, de cualquier estado, del Distrito de Columbia o de cualquier posesión de los Estados Unidos (incluyendo Puerto Rico). Military income tax Sin embargo, tiene que estar organizado y administrado sólo con fines caritativos, religiosos, científicos, literarios, educativos o para la prevención de crueldad hacia niños o animales. Military income tax Ciertas organizaciones que promuevan competencias nacionales o internacionales de deportes para jugadores no profesionales también reúnen los requisitos. Military income tax Organizaciones de veteranos de guerra, incluyendo puestos, grupos auxiliares, fideicomisos o fundaciones organizados en los Estados Unidos o cualquiera de sus posesiones (incluyendo Puerto Rico). Military income tax Sociedades, órdenes y asociaciones fraternales nacionales que operen bajo el sistema de logias. Military income tax (La donación que haga a este tipo de organización es deducible sólo si se va a usar exclusivamente para propósitos caritativos, religiosos, científicos, literarios o educativos o para la prevención de crueldad hacia niños o animales). Military income tax Ciertas empresas o sociedades anónimas de cementerios sin fines de lucro. Military income tax (La donación que haga a este tipo de organización no es deducible si se puede usar para el mantenimiento de un espacio particular del cementerio o una cripta de mausoleo). Military income tax Los Estados Unidos o cualquier estado, el Distrito de Columbia, una posesión de los Estados Unidos (incluyendo Puerto Rico), una subdivisión política de un estado o posesión de los Estados Unidos o un gobierno tribal de los indios de los Estados Unidos o cualquiera de sus subdivisiones que lleven a cabo funciones gubernamentales sustanciales. Military income tax (La donación que haga a este tipo de organización es deducible sólo si se va a usar exclusivamente para fines públicos). Military income tax Ejemplos. Military income tax    La siguiente lista da algunos ejemplos de organizaciones calificadas: Iglesias, una convención o asociación de iglesias, templos, sinagogas, mezquitas y otras organizaciones religiosas. Military income tax La mayoría de las organizaciones caritativas sin fines de lucro, tal como la Cruz Roja de los Estados Unidos o el United Way. Military income tax La mayoría de las organizaciones educativas sin fines de lucro, incluidos Boy Scouts of America, Girl Scouts of America, colegios universitarios y museos. Military income tax Esto incluye también guarderías sin fines de lucro que proveen servicios de cuidados de niños al público en general sólo si sería razonable declarar que todos los cuidados se proveen para permitir que los padres y tutores de dichos niños trabajen y ganen ingresos. Military income tax Sin embargo, si su donación sustituye a la matrícula u otros cargos de inscripción, no es deducible como donación caritativa, como se explica más adelante bajo Donaciones que No Puede Deducir . Military income tax Hospitales y organizaciones de investigación médica sin fines de lucro. Military income tax Programas de energía para casos de emergencia ofrecidos por las empresas de servicios públicos, siempre que la empresa sea representante de una organización caritativa que presta ayuda a personas que necesiten energía en caso de emergencia. Military income tax Cuerpos de bomberos voluntarios sin fines de lucro. Military income tax Organizaciones sin fines de lucro que desarrollan y mantienen parques públicos e instalaciones recreativas. Military income tax Organizaciones de defensa civil. Military income tax Ciertas organizaciones caritativas extranjeras. Military income tax    Conforme a los tratados tributarios con Canadá, Israel y México, usted posiblemente pueda deducir sus donaciones a ciertas organizaciones caritativas canadienses, israelís o mexicanas. Military income tax Generalmente, usted debe tener fuentes de ingresos que provienen de ese país para hacerlo. Military income tax Si desea más información sobre la deducción de sus donaciones a organizaciones caritativas canadienses, vea la Publicación 597, Information on the United States–Canada Income Tax Treaty (Información sobre el tratado tributario entre Estados Unidos y Canadá), en inglés. Military income tax Si necesita más información sobre cómo calcular sus donaciones a organizaciones caritativas mexicanas e israelís, vea la Publicación 526, en inglés. Military income tax Donaciones que Puede Deducir Generalmente, puede deducir donaciones de dinero o bienes que usted haga a una organización calificada o que son para el uso de la misma. Military income tax Una donación es “para el uso de” una organización calificada cuando se mantiene en un fideicomiso ejecutable por ley para la organización calificada o conforme a un acuerdo legal semejante. Military income tax Las donaciones tienen que hacerse a una organización calificada sin apartarse para uso de una persona específica. Military income tax Si dona propiedad a una organización calificada, normalmente puede deducir el valor justo de mercado de la propiedad al momento de la donación. Military income tax Vea Donaciones de Bienes , más adelante en este capítulo. Military income tax Su deducción por donaciones caritativas generalmente no puede superar el 50% de su ingreso bruto ajustado (AGI, por sus siglas en inglés), pero en algunos casos podrían corresponder límites del 20% y 30%. Military income tax Vea Límites sobre Deducciones , más adelante. Military income tax Además el total de la deducción por donaciones caritativas y otras deducciones detalladas pueden ser limitadas. Military income tax Vea el capítulo 29. Military income tax En la Tabla 24-1, hay algunos ejemplos de donaciones que puede deducir y otras que no puede deducir. Military income tax Donaciones de las Cuales Usted se Beneficia Si recibe un beneficio por haber hecho una donación a una organización calificada, puede deducir sólo la cantidad de la donación que sea mayor que el valor del beneficio que recibe. Military income tax También, vea Donaciones de las Cuales Usted se Beneficia bajo Donaciones que no Puede Deducir , más adelante. Military income tax Si le paga a una organización calificada más del valor justo de mercado por mercancía, bienes o servicios, la cantidad que exceda del valor del artículo puede considerarse una donación caritativa. Military income tax Para que la cantidad excedente reúna los requisitos, tiene que pagarla con la intención de hacer una donación caritativa. Military income tax Ejemplo 1. Military income tax Usted paga $65 por una entrada a una cena y baile en una iglesia. Military income tax El pago completo de $65 va destinado a la iglesia. Military income tax La entrada a la cena y baile tiene un valor justo de mercado de $25. Military income tax Cuando compra la entrada, sabe que el valor de la misma es menos de lo que usted pagó. Military income tax Para calcular la cantidad de su donación caritativa, reste el valor del beneficio recibido ($25) del total que pagó ($65). Military income tax Puede deducir $40 como una donación hecha a la iglesia. Military income tax Ejemplo 2. Military income tax En una subasta dirigida por una organización caritativa para recaudar fondos, usted paga $600 por una estancia de una semana en una casa en la playa. Military income tax La cantidad que pagó no es mayor que el valor justo de mercado de alquiler. Military income tax Usted no ha hecho una donación caritativa deducible. Military income tax Eventos deportivos. Military income tax   Si hace un pago a una universidad o colegio universitario o en beneficio de los mismos, y, como resultado, recibe los derechos de comprar entradas para un evento deportivo en el estadio de deportes de la universidad o colegio universitario, puede deducir el 80% del pago como una donación caritativa. Military income tax   Si alguna parte de su pago es para entradas (y no le da derecho a comprar las mismas), dicha parte no es deducible. Military income tax Reste el precio de las entradas de su pago. Military income tax Puede deducir el 80% de la cantidad restante como donación caritativa. Military income tax Ejemplo 1. Military income tax Usted paga $300 al año por afiliarse a un programa de becas deportivas de una universidad. Military income tax El único beneficio de la afiliación es tener el derecho de comprar un boleto de temporada, dándole derecho a un asiento en un área especial del estadio para los partidos de fútbol americano de la universidad. Military income tax Puede deducir $240 (el 80% de $300) como donación caritativa. Military income tax Tabla 24-1. Military income tax Ejemplos de Donaciones Caritativas —Verificación Rápida Utilice las siguientes listas para comprobar rápidamente si puede o no deducir una donación. Military income tax Vea el resto de este capítulo para más información, reglas y límites adicionales que podrían ser aplicables. Military income tax Deducibles  como Donaciones Caritativas No Deducibles  como Donaciones Caritativas Dinero o propiedad que done a:  Iglesias, sinagogas, templos, mezquitas y otras organizaciones religiosas Gobiernos federales, estatales y locales, si su donación es exclusivamente para propósitos públicos (por ejemplo, una donación para reducir la deuda pública o mantener un parque público) Hospitales y escuelas sin fines de lucro The Salvation Army (Ejército de Salvación), Cruz Roja de los Estados Unidos, CARE, Goodwill Industries, United Way, Boy Scouts of America, Girl Scouts of America, Boys & Girls Clubs of America, etcétera Grupos de veteranos de guerra  Gastos que pague por un estudiante que viva con usted, patrocinado por una organización calificada  Gastos de bolsillo que tenga al prestar servicios voluntarios a una organización calificada Dinero o propiedad que done a:  Ligas cívicas, clubes sociales o clubes de deportes, sindicatos y cámaras de comercio Organizaciones extranjeras (excepto ciertas caridades canadienses, israelís y mexicanas) Grupos operados con fines de lucro personal Grupos cuyo propósito es presionar para que se hagan cambios a la ley Asociaciones de propietarios de vivienda Personas físicas Grupos políticos o candidatos a cargos públicos  Costo de billetes de rifa, bingo o lotería  Cuotas, cargos o facturas pagados a clubes, logias, órdenes fraternales o grupos similares  Costo de matrícula  Valor de su tiempo o servicios  Valor de sangre donada a un banco de sangre    Ejemplo 2. Military income tax Los hechos son iguales a los del Ejemplo 1 salvo que su pago de $300 incluyó la compra de un boleto de temporada al precio estipulado de $120. Military income tax Tiene que restar el precio normal de un boleto ($120) de su pago de $300. Military income tax El resultado es $180. Military income tax Su donación caritativa es $144 (el 80% de $180). Military income tax Eventos benéficos de caridad. Military income tax   Si le paga a una organización calificada más que el valor justo de mercado por el derecho de asistir a un baile, banquete, espectáculo, evento deportivo u otro evento benéfico, puede deducir sólo la cantidad que supere el valor de los privilegios u otros beneficios que reciba. Military income tax   Si hay un cargo establecido por el evento, dicho cargo es el valor de su beneficio. Military income tax Si no hay ningún cargo establecido, el valor razonable del derecho de asistir al evento se considera el valor de su beneficio. Military income tax El hecho de usar o no usar los boletos de entrada u otros privilegios, no cambia la cantidad que puede deducir. Military income tax Sin embargo, si devuelve el boleto de entrada a la organización calificada para reventa, sí puede deducir la cantidad completa que pagó por el boleto de entrada. Military income tax    Aun si el boleto u otro comprobante de pago indica que el pago es una “donación”, eso no significa que pueda deducir la cantidad completa. Military income tax Si el boleto muestra el precio de entrada y la cantidad de la donación, sí puede deducir la cantidad de dicha donación. Military income tax Ejemplo. Military income tax Usted paga $40 por un boleto para ver una película en beneficio de una organización calificada. Military income tax El boleto tiene impreso “Donación: $40”. Military income tax Si el precio habitual de la película es $8, su donación es $32 (pago de $40 menos el precio habitual de $8). Military income tax Cuota o cargos de afiliación. Military income tax    Es posible que pueda deducir cargos o cuotas de afiliación que le paga a una organización calificada. Military income tax Sin embargo, puede deducir sólo la cantidad que supere el valor de los beneficios que recibió. Military income tax   No puede deducir honorarios, cargos o cuotas pagados a clubes y otras organizaciones sociales. Military income tax Éstas no son organizaciones calificadas. Military income tax Ciertos beneficios de afiliación pueden ignorarse. Military income tax   Tanto usted como la organización pueden ignorar los siguientes beneficios de afiliación si usted los recibe a cambio de un pago anual de $75 o menos. Military income tax Cualquier derecho o privilegio, que no sea aquél tratado bajo Eventos deportivos , anteriormente, que pueda usar frecuentemente mientras sea miembro, tales como: Entrada gratuita o rebajada a las instalaciones o eventos de la organización, Estacionamiento gratuito o rebajado, Acceso privilegiado a bienes o servicios y Descuentos en la compra de bienes o servicios. Military income tax Mientras usted sea miembro, la entrada a eventos a los cuales sólo puedan asistir miembros de la organización, si dicha organización ha estimado adecuadamente que el costo por persona (excluidos todos los gastos generales) no será más de $10. Military income tax 20. Military income tax Artículos simbólicos. Military income tax   Usted no tiene que reducir su donación por el valor de ningún beneficio que reciba si se cumple lo siguiente: Usted sólo recibe un pequeño artículo u otro beneficio de valor simbólico. Military income tax La organización calificada determina correctamente que el valor del artículo o beneficio que recibió no es sustancial y le informa que puede deducir la totalidad de su pago. Military income tax Declaración por escrito. Military income tax   Una organización calificada tiene que darle una declaración por escrito si usted hace un pago a la misma superior a $75, si ésta es en parte una donación y en parte a cambio de bienes o servicios. Military income tax Dicha declaración tiene que decir que puede deducir sólo la cantidad del pago que supere al valor de los bienes o servicios que usted recibió. Military income tax También tiene que darle un cálculo aproximado de buena fe del valor de esos bienes o servicios. Military income tax   La organización le puede dar la declaración escrita cuando la solicite o cuando reciba el pago de usted. Military income tax Excepción. Military income tax   Una organización no tendrá que darle esta declaración escrita si se cumple alguna de las siguientes afirmaciones: La organización: Es una organización gubernamental descrita en el (5) bajo Tipos de Organizaciones Calificadas , anteriormente o Se fundó sólo para propósitos religiosos y el único beneficio que usted recibe es un beneficio religioso intangible (tal como la entrada a una ceremonia religiosa) que no se suele vender en transacciones comerciales fuera del contexto de donación. Military income tax Usted recibe sólo artículos cuyo valor no es sustancial como se describe en Artículos simbólicos , anteriormente. Military income tax Usted recibe sólo beneficios de afiliación que se pueden ignorar, como se describe anteriormente. Military income tax Gastos Pagados a Nombre de un Estudiante que Vive con Usted Usted posiblemente pueda deducir algunos de los gastos ocasionados por haber hospedado a un estudiante. Military income tax Puede deducir gastos calificados por un estudiante extranjero o estadounidense que: Viva en su hogar conforme a un acuerdo escrito entre usted y una organización calificada, como parte de un programa de la misma para proveerle oportunidades educativas al estudiante, No es su pariente o dependiente y Es un estudiante a tiempo completo en el grado 12 o un grado inferior en una escuela de los Estados Unidos. Military income tax Puede deducir hasta $50 al mes por cada mes natural completo que el estudiante viva con usted. Military income tax Todo mes en que las condiciones desde la (1) hasta la (3) se cumplan por 15 días o más, cuenta como un mes completo. Military income tax Para información adicional, vea Expenses Paid for Student Living With You (Gastos pagados para un estudiante que vive con usted), en la Publicación 526, en inglés. Military income tax Programa de intercambio mutuo. Military income tax   No puede deducir los costos relacionados con un estudiante extranjero que viva en su hogar bajo un programa de intercambio mutuo a través del cual su hijo vivirá con una familia en un país extranjero. Military income tax Tabla 24-2. Military income tax Preguntas de Voluntarios y sus Respuestas Si hace trabajo voluntario para una organización calificada, las siguientes preguntas y respuestas podrían corresponderle. Military income tax Todas las reglas explicadas en este capítulo también corresponden. Military income tax Vea, en específico, Gastos de Bolsillo al Prestar Servicios , más adelante. Military income tax Pregunta Respuesta Hago trabajo voluntario 6 horas a la semana en la oficina de una organización calificada. Military income tax A la recepcionista se le paga $10 por hora por el mismo trabajo que hago yo. Military income tax ¿Puedo deducir $60 a la semana por mi tiempo?    No, no puede deducir el valor de su tiempo o servicios. Military income tax La oficina está ubicada a 30 millas de mi hogar. Military income tax ¿Puedo deducir algunos de mis gastos de automóvil por estos viajes? Sí, puede deducir los gastos de gasolina y aceite que estén directamente relacionados con los viajes de ida y vuelta del sitio donde usted es voluntario. Military income tax Si no quiere calcular los gastos reales, puede deducir 14 centavos por cada milla. Military income tax Hago trabajo voluntario como asistente de enfermera de la Cruz Roja en un hospital. Military income tax ¿Puedo deducir el costo de los uniformes que tengo que usar? Sí, puede deducir el costo de comprar y lavar sus uniformes si el hospital es una organización calificada, los uniformes no son apropiados para uso cotidiano y tiene que llevarlos puestos cuando haga su trabajo voluntario. Military income tax Le pago a una persona para cuidar de mis hijos mientras trabajo como voluntario para una organización calificada. Military income tax ¿Puedo deducir esos gastos? No, no puede deducir pagos por gastos de cuidado de niños como una donación caritativa, aun si son necesarios para que usted pueda hacer trabajo voluntario. Military income tax (Si tiene gastos de cuidado de niños para poder hacer trabajo remunerado, vea el capítulo 32). Military income tax Gastos de Bolsillo al Prestar Servicios Aunque no puede deducir el valor de los servicios que haya prestado a una organización calificada, es posible que pueda deducir algunos gastos pagados al prestarlos. Military income tax Los gastos tienen que ser: Gastos que no hayan sido reembolsados, Directamente relacionados con los servicios, Gastos que tuvo sólo debido a los servicios que prestó y Gastos que no sean gastos personales, diarios o de familia. Military income tax La Tabla 24-2 contiene preguntas y respuestas aplicables a algunas personas que ofrecen sus servicios como voluntarios. Military income tax Convenciones. Military income tax   Si es representante elegido para asistir a una convención de una organización calificada, puede deducir gastos no reembolsados por viajes y transporte, incluyendo una cantidad razonable por comida y alojamiento, mientras pasa la noche fuera de su casa por razones de la convención. Military income tax No obstante, vea Viajes , más adelante. Military income tax   No puede deducir gastos personales por turismo, fiestas organizadas para excursiones de pesca, boletos de entrada para el teatro o clubes nocturnos. Military income tax Tampoco puede deducir gastos de transporte, comida y alojamiento ni otros gastos por su cónyuge o sus hijos. Military income tax    No puede deducir sus gastos por asistir a una convención religiosa si va sólo como miembro de su iglesia y no como un representante elegido. Military income tax Sin embargo, puede deducir gastos no reembolsados que estén directamente relacionados con prestar servicios en nombre de su iglesia durante la convención. Military income tax Uniformes. Military income tax   Puede deducir el costo y mantenimiento de uniformes que no sean apropiados para uso cotidiano y que usted tenga que llevar puestos mientras presta servicios donados para una institución benéfica. Military income tax Padres de crianza. Military income tax   Usted posiblemente pueda deducir como donación caritativa algunos de los costos de ser padre o madre de crianza (proveedor de cuidado de crianza) si no tiene un fin de lucro al proveer dicho cuidado de crianza y, de hecho, no obtiene lucro alguno. Military income tax Las personas que usted acoja en su hogar para cuidado de crianza tienen que ser nombradas por una organización calificada. Military income tax    Puede deducir gastos que reúnan los siguientes requisitos: Son gastos de bolsillo por dar de comer, vestir y cuidar al hijo de crianza y no han sido reembolsados. Military income tax Son gastos incurridos principalmente para beneficiar a la organización calificada. Military income tax   Puede que los gastos no reembolsados que no pueda deducir como donaciones caritativas sean considerados manutención provista por usted al determinar si puede reclamar al hijo de crianza como dependiente. Military income tax Para más detalles, vea el capítulo 3. Military income tax Ejemplo. Military income tax Usted cuidó de una hija de crianza porque quería adoptarla, no para beneficiar a la agencia que la colocó en su hogar. Military income tax Los gastos que haya tenido y que no hayan sido reembolsados no se pueden deducir como donaciones caritativas. Military income tax Gastos de automóvil. Military income tax   Puede deducir como donación caritativa gastos de bolsillo no reembolsados, como el costo de gasolina y aceite, que estén directamente relacionados con el uso de su automóvil para prestar servicios a una organización caritativa. Military income tax No puede deducir gastos generales por reparaciones y mantenimiento, depreciación, cargos de matrícula o los costos de llantas o seguro. Military income tax    Si no quiere deducir sus gastos reales, puede usar una tarifa estándar por milla de 14 centavos para calcular su donación. Military income tax   Puede deducir gastos de estacionamiento y peaje independientemente de si deduce sus gastos reales o la tarifa estándar por milla. Military income tax   Tiene que mantener documentación escrita confiable de los gastos de automóvil. Military income tax Para más información, vea Gastos de automóvil bajo Documentación que se Debe Mantener , más adelante. Military income tax Viajes. Military income tax   Generalmente, puede reclamar una deducción por donaciones caritativas por gastos de viaje en los que ha incurrido necesariamente mientras esté fuera de su domicilio prestando servicios para una organización caritativa, sólo si el viaje no incluye ningún elemento significativo de placer personal, recreación o vacaciones. Military income tax Esto es aplicable tanto si usted paga los gastos directamente o indirectamente. Military income tax Usted paga los gastos indirectamente si le hace un pago a la organización caritativa y dicha institución le paga a usted sus gastos de viaje. Military income tax   La deducción por gastos de viaje no le será denegada sencillamente porque disfrute de proveer servicios a la organización caritativa. Military income tax Aun si usted disfruta del viaje, puede reclamar una deducción por donación caritativa por sus gastos de viaje si está de servicio en un sentido verdadero e íntegro durante todo el viaje. Military income tax No obstante, si tiene sólo tareas menores, o si durante partes significativas del viaje no tiene ninguna tarea, no puede deducir sus gastos de viaje. Military income tax Ejemplo 1. Military income tax Usted es jefe de un grupo juvenil exento de impuestos y lleva al grupo a acampar. Military income tax Es responsable de dirigir la instalación del campamento y proveer supervisión adulta para otras actividades durante todo el viaje. Military income tax Participa en las actividades del grupo y disfruta del tiempo que pasa con los integrantes del mismo. Military income tax Usted dirige el levantamiento del campamento y transporta al grupo de regreso a casa. Military income tax Usted puede deducir sus gastos de viaje. Military income tax Ejemplo 2. Military income tax Usted va de una isla a otra en velero y pasa 8 horas al día contando ballenas y otras formas de vida marina. Military income tax El proyecto es auspiciado por una organización caritativa. Military income tax En la mayoría de las circunstancias, no puede deducir sus gastos. Military income tax Ejemplo 3. Military income tax Usted trabaja varias horas cada mañana en una excavación arqueológica patrocinada por una organización caritativa. Military income tax El resto del día, lo tiene libre para dedicarse al recreo y turismo. Military income tax No puede tomar una deducción por donación caritativa aunque trabaje muy duro durante esas pocas horas. Military income tax Ejemplo 4. Military income tax Usted pasa el día entero asistiendo a la conferencia regional de una organización caritativa como representante elegido. Military income tax Por la tarde, va al teatro. Military income tax Puede declarar sus gastos de viaje como donaciones caritativas, pero no puede declarar los gastos de la tarde que usted pasó en el teatro. Military income tax Asignación para gastos diarios (viáticos). Military income tax   Si provee servicios para una organización calificada y recibe un estipendio diario para cubrir gastos de viaje razonables, incluyendo comidas y alojamiento mientras pasa la noche fuera de su domicilio, tendrá que incluir en su ingreso cualquier parte del estipendio que sea mayor que sus gastos de viaje deducibles. Military income tax Tal vez pueda deducir los gastos de viaje necesarios que sean mayores que el estipendio. Military income tax Gastos de viaje deducibles. Military income tax   Éstos incluyen: Transporte en avión, tren y autobús, Gastos de bolsillo por el automóvil, Tarifas de taxi y otros gastos de transporte entre el aeropuerto o estación y su hotel, Costos de alojamiento y Costo de comidas. Military income tax Debido a que estos gastos de viaje no están relacionados con los negocios, dichos gastos no están sujetos a los mismos límites que los gastos relacionados con los negocios. Military income tax Para información sobre gastos de viaje de negocios, vea Gastos de Viaje en el capítulo 26. Military income tax Donaciones que no Puede Deducir Hay algunas donaciones que no puede deducir, tales como aquéllas hechas a personas específicas y aquéllas hechas a organizaciones no calificadas. Military income tax (Vea Donaciones Hechas a Personas Físicas y Donaciones Hechas a Organizaciones no Calificadas , más adelante). Military income tax Hay otras por las cuales usted puede deducir sólo una parte, como se explica más adelante bajo Donaciones de las Cuales Usted se Beneficia . Military income tax Donaciones Hechas a Personas Físicas No puede deducir donaciones hechas a personas físicas específicas, incluyendo las siguientes: Donaciones hechas a sociedades fraternales para el propósito de pagar gastos médicos o gastos fúnebres de miembros fallecidos. Military income tax Donaciones hechas a personas necesitadas o dignas de ayuda. Military income tax No puede deducir estas donaciones aun si las hace a una organización calificada, si las hace a nombre de una persona específica. Military income tax Pero puede deducir una donación a una organización calificada que ayude a personas necesitadas o dignas de ayuda, si usted no indica que su donación es para una persona específica. Military income tax Ejemplo. Military income tax Puede deducir donaciones hechas a una organización calificada por asistencia en caso de inundaciones, huracanes u otro desastre. Military income tax Sin embargo, no puede deducir donaciones destinadas a la asistencia de una persona o familia específica. Military income tax Pagos hechos a un miembro del clero que él o ella pueda gastar a gusto suyo; por ejemplo, pagos por gastos personales. Military income tax Gastos que usted pague por otra persona que provea servicios a una organización calificada. Military income tax Ejemplo. Military income tax Su hijo trabaja como misionero. Military income tax Usted paga sus gastos. Military income tax No puede reclamar una deducción por los gastos no reembolsados de su hijo relacionados con la prestación de sus servicios. Military income tax Pagos hechos a un hospital por el cuidado de un paciente específico o por servicios prestados a un paciente específico. Military income tax No puede deducir estos pagos aunque el hospital esté administrado por una ciudad, estado u otra organización calificada. Military income tax Donaciones Hechas a Organizaciones no Calificadas No puede deducir donaciones hechas a organizaciones que no reúnan los requisitos para recibir donaciones deducibles, incluyendo las siguientes: Ciertos colegios de abogados estatales si: El colegio de abogados no es una subdivisión política de un estado, El colegio de abogados tiene propósitos privados además de propósitos públicos, tal como promover los intereses profesionales de sus miembros y La donación hecha por usted no tiene restricciones y puede ser usada para propósitos privados. Military income tax Cámaras de comercio y otras asociaciones u organizaciones comerciales (pero vea el capítulo 28). Military income tax Asociaciones y ligas cívicas. Military income tax Organizaciones comunistas. Military income tax Clubes sociales. Military income tax La mayoría de las organizaciones extranjeras (excepto ciertas organizaciones caritativas canadienses, israelís o mexicanas). Military income tax Para más detalles, vea la Publicación 526, en inglés. Military income tax Asociaciones de propietarios de viviendas. Military income tax Sindicatos laborales (pero vea el capítulo 28). Military income tax Organizaciones y candidatos políticos. Military income tax Donaciones de las Cuales Usted se Beneficia Si recibe o espera recibir un beneficio financiero o económico a raíz de haber hecho una donación a una organización calificada, no puede deducir la parte de la donación que represente el valor del beneficio que recibe. Military income tax Vea Donaciones de las Cuales Usted se Beneficia bajo Donaciones que Puede Deducir , anteriormente. Military income tax Estas donaciones incluyen lo siguiente: Donaciones por cabildeo. Military income tax Esto incluye cantidades cuyo uso usted destine para influir en legislación específica, o en relación con la misma. Military income tax Donaciones hechas a un hogar para personas de la tercera edad que sean para alojamiento, comida, mantenimiento o el derecho de ingresarse a dicho hogar. Military income tax Además, si la cantidad de su donación depende del tipo o tamaño de apartamento que usted va a ocupar, no es una donación caritativa. Military income tax Costos de rifas, bingo, lotería, etcétera. Military income tax No puede deducir como una donación caritativa cantidades que pague para comprar boletos de rifa o lotería o para jugar al bingo u otros juegos de azar. Military income tax Para información sobre cómo declarar ganancias y pérdidas de juego, vea Ganancias de juegos y apuestas , en el capítulo 12, y Pérdidas de Apuestas y Juegos de Azar hasta la Cantidad de sus Ganancias de Juego , en el capítulo 28. Military income tax Cuotas pagadas a órdenes fraternales y grupos parecidos. Military income tax No obstante, vea la sección anterior, Cuota o cargos de afiliación bajo Donaciones que Puede Deducir . Military income tax Costos de matrícula o cantidades que pague en su lugar. Military income tax No puede deducir como donación caritativa las cantidades que pague por costos de matrícula, aunque las pague para que niños asistan a escuelas parroquiales o guarderías calificadas que operan sin fines de lucro. Military income tax Tampoco puede deducir cantidad fija alguna que tenga que pagar además del cargo por matrícula de una escuela privada, o en lugar del mismo, aunque haya sido designada como una “donación”. Military income tax Valor de Tiempo o Servicios No puede deducir el valor de su tiempo o servicios, incluyendo: Donaciones de sangre hechas a la Cruz Roja de los Estados Unidos o a bancos de sangre y El valor de ingresos perdidos mientras trabaja como voluntario sin remuneración para una organización calificada. Military income tax Gastos Personales No puede deducir gastos personales, diarios o de familia, tales como los siguientes: El costo de comidas que consuma mientras presta servicios para una organización calificada a menos que sea necesario pasar la noche fuera de su hogar mientras presta los servicios. Military income tax Gastos de adopción, incluidos los cargos que se le pagan a una agencia de adopción y los costos de alojar a un niño en su hogar antes de que la adopción sea final (pero vea Crédito por Adopción en el capítulo 37 y las instrucciones del Formulario 8839, Qualified Adoption Expenses (Gastos de adopción calificados), en inglés). Military income tax Además, es posible que pueda reclamar una exención por el hijo. Military income tax Vea Hijo adoptivo en el capítulo 3. Military income tax Cargos de Tasación Los cargos que pague para averiguar el valor justo de mercado de bienes donados no se pueden deducir como donaciones (vea el capítulo 28). Military income tax Donaciones de Bienes Si dona bienes a una organización calificada, la cantidad de su donación caritativa suele ser el valor justo de mercado de los bienes al momento de hacer la donación. Military income tax Sin embargo, si el valor de los bienes ha aumentado, es posible que se vea obligado a hacer ajustes a la cantidad de la deducción. Military income tax Vea Donación de Bienes Cuyo Valor ha Aumentado , más adelante. Military income tax Para información acerca de la documentación que necesita mantener y la información que tiene que entregar junto con su declaración de impuestos si dona bienes, vea Documentación que se Debe Mantener y Cómo Declarar las Donaciones Caritativas , más adelante. Military income tax Ropa y artículos domésticos. Military income tax   Si dona ropa o artículos domésticos, la ropa o artículos domésticos tienen que estar, como mínimo, en buenas condiciones, para usted poder reclamar una deducción correspondiente a dichos artículos. Military income tax Excepción. Military income tax   Puede deducir la donación de una prenda de vestir o enseres domésticos que no estén, como mínimo, en buen estado, si declara una deducción de más de $500 por éstos e incluye junto con su declaración de impuestos una valoración calificada de los mismos. Military income tax Artículos domésticos. Military income tax   Los artículos domésticos incluyen: Muebles y mobiliario, Equipo electrónico, Enseres eléctricos, Ropa de cama y Otros artículos semejantes. Military income tax   Los artículos domésticos no incluyen: Alimentos, Pinturas, antigüedades y otros objetos de arte, Joyas y gemas, y Colecciones. Military income tax Automóviles, barcos y aviones. Military income tax    Las siguientes reglas corresponden a toda donación de un vehículo que reúna los requisitos. Military income tax Un vehículo que reúne los requisitos es: Un automóvil o todo vehículo de motor fabricado principalmente para uso en carreteras, caminos y carreteras públicas, Un barco, o Un avión. Military income tax Deducción de más de $500. Military income tax   Si dona un vehículo que reúna los requisitos con valor justo de mercado declarado de más de $500, puede deducir la cantidad que sea menor entre las siguientes: Las ganancias brutas procedentes de la venta del vehículo por la organización o El valor justo de mercado del vehículo en la fecha de la donación. Military income tax Si el valor justo de mercado del vehículo era mayor a su costo u otra base, es posible que tenga que reducir el valor justo de mercado para obtener la cantidad deducible, según se describe bajo Donación de Bienes Cuyo Valor ha Aumentado , más adelante. Military income tax Formulario 1098-C. Military income tax   Tiene que adjuntar a su declaración de impuestos la Copia B del Formulario 1098-C, Contributions of Motor Vehicles, Boats, and Airplanes (Donaciones de vehículos motorizados, barcos y aviones), en inglés, u otra declaración escrita que contenga la misma información que el Formulario 1098-C, que usted recibió de la organización. Military income tax El Formulario 1098-C (u otra declaración escrita) mostrará la ganancia bruta procedente de la venta del vehículo. Military income tax   Si presenta la declaración por vía electrónica, tiene que: adjuntar la Copia B del Formulario 1098-C al Formulario 8453(SP) (o al Formulario 8453, en inglés) y enviar dichos formularios al IRS o adjuntar la Copia B del Formulario 1098-C como documento de tipo PDF si su programa de computadora lo permite. Military income tax   Si usted no adjunta el Formulario 1098-C (u otra declaración escrita), no puede deducir su donación. Military income tax   Tiene que obtener el Formulario 1098-C (u otra declaración escrita) dentro de los 30 días a partir de la venta del vehículo. Military income tax Si le corresponde la Excepción 1 ó 2 (descritas más adelante), tiene que obtener el Formulario 1098-C (u otra declaración escrita) dentro de los 30 días de la donación. Military income tax Se acerca el plazo para la presentación de la declaración y aún no tiene el Formulario 1098-C. Military income tax   Si se acerca el plazo para la presentación de la declaración y aún no ha recibido el Formulario 1098-C, usted tiene dos opciones: Solicitar una prórroga automática de 6 meses para presentar la declaración. Military income tax Puede obtener esta prórroga mediante la presentación del Formulario 4868(SP), Solicitud de Prórroga Automática para Presentar la Declaración de Impuestos sobre el Ingreso Personal de los Estados Unidos (o el Formulario 4868, Application for Automatic Extension of Time To File U. Military income tax S. Military income tax Individual Income Tax Return, en inglés). Military income tax Para más información, vea Prórroga Automática , en el capítulo 1. Military income tax Presentar la declaración de impuestos dentro del plazo sin reclamar la deducción por el vehículo que reúne los requisitos. Military income tax Después de haber recibido el Formulario 1098-C, puede presentar una declaración enmendada, es decir, el Formulario 1040X, Amended U. Military income tax S. Military income tax Individual Income Tax Return (Declaración enmendada de impuestos sobre el ingreso personal de los Estados Unidos), en inglés, para reclamar la deducción. Military income tax Adjunte la Copia B del Formulario 1098-C (u otra declaración escrita) a la declaración enmendada. Military income tax Para obtener más información sobre las declaraciones enmendadas, vea Declaraciones Enmendadas y Reclamaciones de Reembolso , en el capítulo 1. Military income tax Excepciones. Military income tax   Existen dos excepciones a las reglas relativas a las deducciones de más de $500 que se acaban de explicar. Military income tax Excepción 1: vehículo usado o mejorado por la organización. Military income tax   Si la organización calificada hace uso significativo del vehículo, o le hace mejoras materiales al mismo antes de traspasarlo, normalmente puede deducir el valor justo de mercado del vehículo al momento de la donación. Military income tax No obstante, si el valor justo de mercado del vehículo era mayor a su costo u otra base, es posible que tenga que reducir el valor justo de mercado para obtener la cantidad deducible, según se describe en Donación de Bienes Cuyo Valor ha Aumentado , más adelante. Military income tax El Formulario 1098-C (u otra declaración escrita) indicará si corresponde esta excepción. Military income tax Excepción 2: vehículo donado o vendido a una persona necesitada. Military income tax   Si la organización calificada regala el vehículo o lo vende a un precio mucho menor que el valor justo de mercado a una persona necesitada para promover los fines caritativos de la organización, generalmente puede deducir el valor justo de mercado del vehículo al momento de la donación. Military income tax No obstante, si el valor justo de mercado del vehículo era mayor a su costo u otra base, es posible que tenga que reducir el valor justo de mercado para obtener la cantidad deducible, según se describe bajo Donación de Bienes Cuyo Valor ha Aumentado , más adelante. Military income tax El Formulario 1098-C (u otra declaración escrita) indicará si corresponde esta excepción. Military income tax   Esta excepción no corresponde si la organización vende el vehículo en una subasta. Military income tax En tal caso, no puede deducir el valor justo de mercado del vehículo. Military income tax Ejemplo. Military income tax Anita dona un automóvil usado a una organización calificada. Military income tax Ella lo compró hace 3 años por $9,000. Military income tax Una guía de automóviles usados muestra el valor justo de mercado de $6,000 para ese tipo de automóvil. Military income tax No obstante, Anita recibe un Formulario 1098-C de la organización que indica que el automóvil fue vendido por $2,900. Military income tax Ni la Excepción 1 ni la Excepción 2 corresponde. Military income tax Si Anita detalla sus deducciones, puede deducir $2,900 por su donación. Military income tax Tiene que adjuntar el Formulario 1098-C y el Formulario 8283 a su declaración de impuestos. Military income tax Deducción de $500 o menos. Military income tax   Si la organización calificada vende el vehículo por $500 o menos y las Excepciones 1 y 2 no corresponden, puede deducir la cantidad que sea menor de las siguientes: $500 o El valor justo de mercado del vehículo en la fecha de la donación. Military income tax No obstante, si el valor justo de mercado del vehículo era mayor a su costo u otra base, es posible que tenga que reducir el valor justo de mercado para obtener la cantidad deducible, según se describe bajo Donación de Bienes Cuyo Valor ha Aumentado , más adelante. Military income tax   Si el valor justo de mercado del vehículo es al menos $250 pero no más de $500, tiene que tener una declaración escrita de la organización calificada que acuse recibo de su donación. Military income tax La declaración escrita tiene que contener la información y reunir los requisitos para un acuse de recibo bajo Deducciones de un Mínimo de $250 pero de un Máximo de $500 bajo Documentación que se Debe Mantener , más adelante. Military income tax Participación parcial en los bienes. Military income tax   Por lo general, no puede deducir una donación caritativa de una cantidad menor que la cantidad total de su participación en los bienes. Military income tax Derecho al uso de los bienes. Military income tax   Una donación del derecho de usar bienes es una donación de una cantidad menor que el total de su participación en aquellos bienes y no es deducible. Military income tax Para excepciones y más información, vea Partial Interest in Property Not in Trust (Participación parcial en bienes no colocados en fideicomiso) en la Publicación 561, en inglés. Military income tax Intereses futuros en bienes muebles tangibles. Military income tax   No puede deducir el valor de una donación caritativa que hizo en forma de intereses futuros en bienes muebles tangibles, hasta después de que todos los intereses intermedios y derechos a la posesión de hecho de la propiedad hayan caducado o hayan sido entregados a alguien que no sea usted, un pariente o una organización relacionada. Military income tax Bienes muebles tangibles. Military income tax   Éstos son bienes de cualquier tipo, que no sean terrenos o edificios, que se puedan ver o tocar. Military income tax Incluyen muebles, libros, joyas, pinturas y automóviles. Military income tax Intereses futuros. Military income tax   Éstos corresponden a intereses que deban comenzar en un futuro, independientemente de si son designados como intereses futuros bajo ley estatal. Military income tax Determinación del Valor Justo de Mercado Esta sección trata de las pautas generales para determinar el valor justo de mercado de varios tipos de bienes donados. Military income tax La Publicación 561, en inglés, contiene una explicación más completa. Military income tax El valor justo de mercado es el precio que tiene el bien en el momento que deja de ser propiedad del vendedor y se vuelve propiedad del comprador, sin que ninguno esté obligado a comprar o vender y teniendo ambos conocimiento razonable de todos los hechos pertinentes. Military income tax Ropa usada y artículos domésticos usados. Military income tax   Generalmente, el valor justo de mercado de ropa y artículos domésticos usados es mucho menor que el precio al que usted los compró cuando estaban nuevos. Military income tax   Para ropa usada, debe reclamar como valor el precio que compradores de artículos usados de hecho pagan en tiendas de ropa usada, tales como tiendas de mercancía de segunda mano o tiendas de consignación. Military income tax Vea Household Goods (Artículos domésticos) en la Publicación 561, en inglés, para información sobre la valorización de artículos domésticos, tales como muebles, enseres eléctricos y ropa de cama. Military income tax Ejemplo. Military income tax Diana Naranjo donó un abrigo a una tienda de mercancía de segunda mano administrada por su iglesia. Military income tax Ella pagó $300 por el abrigo hace tres años. Military income tax Abrigos parecidos se venden en la tienda por $50. Military income tax El valor justo de mercado del abrigo es $50. Military income tax La donación de Diana se limita a $50. Military income tax Automóviles, barcos y aviones. Military income tax   Si dona un automóvil, barco o avión a una organización caritativa, tiene que determinar su valor justo de mercado. Military income tax Ciertas empresas y organizaciones comerciales publican guías para determinar el precio de automóviles usados, conocidos como “ blue books ” (libros azules), que contienen precios de venta completos de concesionarios o precios promedio de concesionarios para modelos de años recientes. Military income tax Las guías pueden ser publicadas mensualmente o por temporadas y para diferentes regiones del país. Military income tax Estas guías también proveen cómputos aproximados para hacer ajustes correspondientes a equipo poco común, millas recorridas fuera de lo normal y estado físico. Military income tax Los precios no son “oficiales” y estas publicaciones no se consideran una valorización de ningún bien donado en específico. Military income tax Pero sí dan una idea para hacer una valorización y sugerir precios relativos que se puedan comparar con ventas y ofertas actuales en su área. Military income tax   También hay información disponible por Internet acerca del valor de automóviles usados. Military income tax Ejemplo. Military income tax Usted hace una donación de un automóvil usado, que está en mal estado, a una escuela secundaria local, para el uso de estudiantes que toman cursos de reparación de vehículos. Military income tax Una guía de automóviles usados muestra que el valor de venta al por menor del concesionario para este tipo de automóvil en mal estado es de $1,600. Military income tax Sin embargo, la guía muestra que el precio de venta de un vendedor privado de dicho automóvil es sólo de $750. Military income tax Se considera que el valor justo de mercado del automóvil es $750. Military income tax Cantidades grandes. Military income tax   Si dona una gran cantidad del mismo artículo, el valor justo de mercado es el precio al que se venden cantidades comparables de dicho artículo. Military income tax Donación de Bienes Cuyo Valor ha Disminuido Si dona bienes con un valor justo de mercado menor que su base en los mismos, su deducción se limita al valor justo de mercado de dichos bienes. Military income tax No puede reclamar una deducción por la diferencia entre la base de los bienes y el valor justo de mercado de los mismos. Military income tax Donación de Bienes Cuyo Valor ha Aumentado Si dona bienes con un valor justo de mercado superior a su base en los mismos, es posible que tenga que reducir el valor justo de mercado por la misma cantidad que aumentó el valor cuando se hizo la revaloración cuando calcule su deducción. Military income tax Su base en los bienes suele ser la cantidad que pagó por los mismos. Military income tax Vea el capítulo 13 si necesita más información sobre la base. Military income tax Se aplican distintas reglas al calcular su deducción, según si los bienes son: Bienes de ingreso ordinario o Bienes de ganancias de capital. Military income tax Bienes de ingreso ordinario. Military income tax   Los bienes son bienes de ingreso ordinario si en la fecha en que se donaron, su venta al valor justo de mercado le hubiera resultado en un ingreso ordinario o en ganancias de capital a corto plazo para usted. Military income tax Algunos ejemplos de bienes de ingreso ordinario son inventario, obras de arte creadas por el donante, manuscritos preparados por el donante y bienes de capital (definidos en el capítulo 14) que se tienen por un año o menos. Military income tax Cantidad de la deducción. Military income tax   La cantidad que puede deducir por una donación de bienes de ingreso ordinario es el valor justo de mercado del bien, menos la cantidad que, al venderlo por su valor justo de mercado, hubiera resultado en ingreso ordinario o ganancias de capital a corto plazo para usted. Military income tax Por lo general, esta regla hace que la deducción se limite a su base en los bienes. Military income tax Ejemplo. Military income tax Usted dona a su iglesia acciones que tuvo por 5 meses. Military income tax El valor justo de mercado de las acciones el día en que usted las dona es $1,000, pero usted pagó por ellos sólo $800 (su base). Military income tax Debido a que los $200 de revalorización serían ganancias de capital a corto plazo si usted vendiera las acciones, su deducción se limita a $800 (valor justo de mercado menos la revalorización). Military income tax Bienes de ganancias de capital. Military income tax   Los bienes son bienes de ganancias de capital si en la fecha en que se donaron, su venta al valor justo de mercado hubiera resultado en ganancias de capital a largo plazo para usted. Military income tax Éstos incluyen bienes de capital que usted ha conservado por más de 1 año, además de ciertos bienes raíces y bienes depreciables que usó en su negocio u ocupación y, normalmente, conservó por más de 1 año. Military income tax Cantidad de la deducción —regla general. Military income tax   Al calcular su deducción por una donación de bienes de ganancias de capital, normalmente puede usar el valor justo de mercado de dichos bienes. Military income tax Excepciones. Military income tax   En ciertas situaciones, tiene que reducir el valor justo de mercado por la cantidad que le hubiera resultado en ganancias de capital a largo plazo, si hubiera vendido los bienes por su valor justo de mercado. Military income tax Generalmente, esto significa reducir el valor justo de mercado a que sea igual al costo de los bienes u otra base. Military income tax Ventas a precios rebajados. Military income tax   Una venta de bienes a precios rebajados es una venta o intercambio por menos que el valor justo de mercado de los bienes. Military income tax Una venta a precios rebajados hecha a una organización calificada es, en parte, una donación caritativa y en parte una venta o intercambio. Military income tax Una venta a precios rebajados podría dar como resultado una ganancia tributable. Military income tax Información adicional. Military income tax   Para más información sobre la donación de bienes revalorizados, vea Giving Property That Has Increased in Value (Donación de bienes cuyo valor ha aumentado) en la Publicación 526, en inglés. Military income tax Cuándo Puede Deducir sus Donaciones Puede deducir sus donaciones únicamente en el año en que de hecho dona el dinero en efectivo u otros bienes (o en un año posterior si se trasladan a dicho año, como se explica más adelante en Cantidades Trasladadas al Año Siguiente ). Military income tax Esto corresponde independientemente de si utiliza el método contable a base de efectivo o a base de lo devengado. Military income tax Fecha de la donación. Military income tax   Normalmente, la donación se considera hecha en la fecha de entrega incondicional de la misma. Military income tax Cheques. Military income tax   Un cheque enviado por usted a una organización caritativa se considera entregado en la fecha en que lo envía. Military income tax Mensaje de texto. Military income tax    Donaciones hechas por medio de un mensaje de texto se pueden deducir en el año en que envía el mensaje de texto si la donación se le cobra a su cuenta de teléfono o celular. Military income tax Tarjeta de crédito. Military income tax    Las donaciones cargadas a su tarjeta de crédito son deducibles en el año en que hace el cargo a su tarjeta de crédito. Military income tax Pago telefónico. Military income tax    Si hace su pago por teléfono, se considera que la fecha en que la institución financiera paga esa cantidad es la fecha en que se recibe la donación. Military income tax Título de acciones. Military income tax   Se considera que usted ha realizado su donación de un título de acciones, debidamente endosado, a una organización caritativa o al agente de ella, en la misma fecha de envío, o de entrega de otra manera, a la organización caritativa. Military income tax No obstante, si usted le da un título de acciones a su representante personal o a la sociedad anónima emisora del título para que sea traspasado al nombre de la organización caritativa, su donación no se recibe hasta la fecha en que las acciones sean traspasadas en los libros de la sociedad anónima. Military income tax Pagaré. Military income tax   Si emite y entrega un pagaré a una organización caritativa como donación, no se considera una donación hasta que usted haga los pagos sobre el mismo. Military income tax Opción. Military income tax    Si le otorga a una organización caritativa una opción para la compra de bienes raíces a precio de oferta, no se considera donación hasta que dicha organización ejecute la opción. Military income tax Fondos de un préstamo. Military income tax   Si hace una donación con fondos obtenidos de un préstamo, puede deducir la donación en el año en que envíe los fondos a la organización caritativa, independientemente de cuándo reintegre el préstamo. Military income tax Límites sobre Deducciones La cantidad de su deducción por donaciones caritativas no puede exceder del 50% de su ingreso bruto ajustado (AGI, por sus siglas en inglés). Military income tax Su deducción puede ser limitada aun mas al 30% o 20% de su AGI, según el tipo de bienes que done y el tipo de organización a la cual se los done. Military income tax Si el total de sus donaciones del año entero son iguales al 20% o menos de su AGI, estos límites no le corresponden a usted. Military income tax Los límites se explican en detalle bajo Limits on Deductions (Límites sobre deducciones), en la Publicación 526, en inglés. Military income tax Un límite superior aplica a determinadas donaciones calificadas destinadas a proyectos de conservación. Military income tax Vea la Publicación 526, disponible en inglés, para más detalles. Military income tax Cantidades Trasladadas al Año Siguiente Puede trasladar al año siguiente las donaciones que no pudo deducir en el año en curso debido a que sobrepasan los límites de su ingreso bruto ajustado. Military income tax Puede deducir dicho exceso en cada uno de los 5 años siguientes hasta que haya deducido la cantidad entera, pero no más allá de esa fecha. Military income tax Para más información, vea Carryovers (Cantidades trasladadas al año siguiente) en la Publicación 526, en inglés. Military income tax Documentación que se Debe Mantener Tiene que conservar documentación para comprobar la cantidad de cada donación que usted hizo durante el año. Military income tax El tipo de documentos que tiene que conservar depende de la cantidad de las donaciones y de si son: Donaciones en efectivo, Donaciones que no sean en efectivo o Gastos de bolsillo en los que se ha incurrido al donar servicios. Military income tax Nota: Por lo general, una organización tiene que darle una declaración escrita si recibe de usted un pago superior a $75 que es en parte una donación y en parte a cambio de bienes y servicios. Military income tax (Vea la sección Donaciones de las Cuales Usted se Beneficia bajo Donaciones que Puede Deducir , anteriormente). Military income tax Conserve la declaración escrita con su documentación. Military income tax Es posible que ésta cumpla todos o parte de los requisitos de documentación, que se explican más adelante. Military income tax Donaciones en Efectivo Las donaciones en efectivo incluyen aquéllas que se pagan con dinero en efectivo, por cheque, transferencia de fondos electrónica, tarjeta de crédito, tarjeta de débito, o deducción de nómina. Military income tax No puede deducir una donación hecha en efectivo, cualquiera que sea la cantidad, a no ser que guarde uno de los siguientes documentos: Documentación bancaria que muestre el nombre de la organización caritativa calificada, la fecha de la donación y la cantidad de la donación. Military income tax La documentación bancaria puede incluir: Un cheque cancelado, Un estado de cuentas bancario o de una cooperativa de crédito o Un estado de cuentas de tarjeta de crédito. Military income tax Un recibo (o una carta u otra comunicación escrita) de la organización calificada en el cual aparezcan el nombre de dicha organización, la fecha de la donación y la cantidad de la donación. Military income tax Los registros de nómina descritos a continuación. Military income tax Deducciones de nómina. Military income tax   Si usted hace donaciones por deducción de nómina, tiene que guardar: Un talón de cheque, Formulario W-2 u otro documento proporcionado por su empleador en el cual se indican la fecha y cantidad de la donación y Una tarjeta de compromiso u otro documento preparado por o para la organización calificada en el cual se indica el nombre de dicha organización. Military income tax Si su empleador retuvo $250 o más de un solo cheque de pago, vea Donaciones de $250 o Más , a continuación. Military income tax Donaciones de $250 o Más Puede reclamar una deducción por una donación de $250 o más sólo si tiene un acuse de recibo de su donación emitido por la organización calificada o si tiene cierta documentación correspondiente a las deducciones de nómina. Military income tax Si hizo más de una sola donación en la cantidad de $250 o más, tiene que tener un acuse de recibo separado para cada una o un solo acuse de recibo que muestre cada donación, la fecha de cada donación y el total de sus donaciones. Military income tax Cantidad de la donación. Military income tax   Al calcular si su donación es de $250 o más, no combine donaciones separadas. Military income tax Por ejemplo, si donaba a su iglesia $25 por semana, los pagos semanales no tienen que sumarse. Military income tax Cada pago se considera una donación separada. Military income tax   Si se hacen donaciones por deducción de nómina, la deducción de cada cheque de pago se considera una donación separada. Military income tax   Si hizo un pago que fuera en parte a cambio de bienes y servicios, como se describe anteriormente bajo Donaciones de las Cuales Usted se Beneficia , su donación es la cantidad del pago que sea mayor al valor de los bienes y servicios. Military income tax Acuse de recibo. Military income tax   El acuse de recibo tiene que reunir los siguientes requisitos: Tiene que ser por escrito. Military income tax Tiene que incluir: La cantidad de dinero en efectivo que donó, Si la organización calificada le dio a usted algún bien o servicio como resultado de su donación (que no sea un artículo simbólico o beneficios de afiliación), Una descripción y cómputo aproximado de buena fe del valor de todos los bienes o servicios descritos en (b) (que no sean beneficios religiosos intangibles) y Una declaración escrita explicando que el único beneficio que usted recibió fue un beneficio religioso intangible, si ése fue el caso. Military income tax En el acuse de recibo no se necesita describir ni estimar el valor del beneficio religioso intangible. Military income tax Un beneficio religioso intangible es un beneficio que no se suele vender en transacciones comerciales fuera del contexto de donación (regalo). Military income tax Un ejemplo, es la entrada a una ceremonia religiosa. Military income tax Tiene que obtenerlo a más tardar en la fecha más temprana entre las siguientes: La fecha en que usted presenta su declaración de impuestos para el año en que haya hecho la donación o La fecha de vencimiento, incluyendo prórrogas, para presentar la declaración de impuestos. Military income tax   Si la fecha de la donación no se indica en el acuse de recibo, tiene que tener además documentación bancaria o un recibo, como se describe anteriormente, en el que sí se indica la fecha de la donación. Military income tax Si el acuse de recibo indica la fecha de la donación y reúne los demás requisitos descritos anteriormente, usted no necesita otra documentación. Military income tax Deducciones de nómina. Military income tax   Si hace una donación por medio de deducción de nómina y su empleador retuvo $250 o más de un solo cheque de pago, usted tiene que guardar: Un talón de cheque, Formulario W-2 u otro documento proporcionado por su empleador en el cual se indica la cantidad retenida como donación y Una tarjeta de compromiso u otro documento preparado por o para la organización calificada en el cual se indica el nombre de dicha organización afirmando que dicha organización no provee bienes o servicios a cambio de donaciones hechas por deducción de nómina. Military income tax Puede guardar una sola tarjeta de compromiso para toda donación hecha por deducción de nómina, cualquiera que sea la cantidad, siempre y cuando contenga toda la información requerida. Military income tax   Si el talón de cheque, Formulario W-2, tarjeta de compromiso u otro documento no muestra la fecha de la donación, usted tiene que tener otro documento adicional que muestre dicha fecha. Military income tax Si el talón de cheque, Formulario W-2, tarjeta de compromiso u otro documento sí muestra la fecha de la donación, no necesita otra documentación a excepción de la que acaba de describirse anteriormente en los puntos (1) y (2). Military income tax Donaciones que no Sean en Efectivo En el caso de una donación que no sea en efectivo, la documentación que tiene que guardar depende de si su deducción por la donación es: Menos de $250, Por lo menos $250 pero no más de $500, Más de $500 pero no más de $5,000 o Más de $5,000. Military income tax Cantidad de la deducción. Military income tax   Al calcular si su deducción es de $500 o más, sume las deducciones declaradas por todo artículo de propiedad parecida donada a alguna organización caritativa durante el año. Military income tax   Si recibió bienes o servicios a cambio, como se describe anteriormente en Donaciones de las Cuales Usted se Beneficia , reduzca su donación por el valor de aquellos bienes o servicios. Military income tax Si calcula su deducción disminuyendo el valor justo de mercado de los bienes donados por la cantidad que dicho valor aumentó desde su compra del artículo, como se describe anteriormente en Donación de Bienes Cuyo Valor ha Aumentado , su donación corresponde a la cantidad disminuida. Military income tax Donaciones Menores de $250 Si hace alguna donación que no sea en efectivo, tendrá que obtener y guardar un recibo emitido por la organización caritativa en el cual se indican: El nombre de la organización caritativa, La fecha y el sitio de la donación caritativa y Una descripción razonablemente detallada de los bienes. Military income tax Una carta u otra comunicación escrita de la organización caritativa que acuse recibo de la donación e incluya la información en los puntos (1), (2) y (3) servirá de recibo. Military income tax No está obligado a tener un recibo cuando sea poco factible obtener uno (por ejemplo, si deja bienes en un punto de recogida no atendido de una organización caritativa). Military income tax Documentación adicional. Military income tax   También tiene que mantener documentación escrita confiable por cada artículo de propiedad donada. Military income tax La documentación escrita tiene que incluir la siguiente información: El nombre y dirección de la organización a la cual hizo la donación. Military income tax La fecha y sitio de la donación. Military income tax Una descripción razonablemente detallada de los bienes dadas las circunstancias. Military income tax Para valores bursátiles, guarde el nombre del emisor, el tipo de los valores y si se comercializan regularmente en una bolsa de valores o mercado secundario. Military income tax El valor justo de mercado de los bienes en la