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State Income Tax Rate

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State Income Tax Rate

State income tax rate 1. State income tax rate   Filing Information Table of Contents What's New Reminders Introduction Do I Have To File a Return?Individuals—In General Dependents Certain Children Under Age 19 or Full-Time Students Self-Employed Persons Aliens Who Should File Which Form Should I Use?Form 1040EZ Form 1040A Form 1040 Does My Return Have To Be on Paper?IRS e-file When Do I Have To File?Private delivery services. State income tax rate Extensions of Time To File How Do I Prepare My Return?When Do I Report My Income and Expenses? Social Security Number (SSN) Presidential Election Campaign Fund Computations Attachments Third Party Designee Signatures Paid Preparer Refunds Amount You Owe Gift To Reduce Debt Held by the Public Name and Address Where Do I File? What Happens After I File?What Records Should I Keep? Why Keep Records? Kinds of Records to Keep Basic Records How Long to Keep Records Refund Information Interest on Refunds Change of Address What If I Made a Mistake?Amended Returns and Claims for Refund Penalties Identity Theft What's New Filing status for same-sex married couple. State income tax rate   If you have a same-sex spouse whom you legally married in a state (or foreign country) that recognizes same-sex marriage, you and your spouse generally must use the married filing jointly or married filing separately filing status on your 2013 return, even if you and your spouse now live in a state (or foreign country) that does not recognize same-sex marriage. State income tax rate See Publication 501 for more information. State income tax rate Additional Medicare Tax. State income tax rate  Beginning in 2013, a 0. State income tax rate 9% Additional Medicare Tax applies to Medicare wages, Railroad Retirement Tax Act (RRTA) compensation, and self-employment income over a threshold amount based on your filing status. State income tax rate For more information, see the Instructions for Form 1040, line 60, and Form 8959. State income tax rate Net Investment Income Tax. State income tax rate  Beginning in 2013, you may be subject to Net Investment Income Tax (NIIT). State income tax rate NIIT is a 3. State income tax rate 8% tax on the lesser of net investment income or the excess of your modified adjusted gross income over a threshold amount. State income tax rate For more information, see the Instructions for Form 1040, line 60, and Form 8960. State income tax rate Refundable credit for prior year minimum tax. State income tax rate  The refundable portion of the credit for prior year minimum tax is no longer available. State income tax rate Who must file. State income tax rate  Generally, the amount of income you can receive before you must file a return has been increased. State income tax rate See Table 1-1, Table 1-2, and Table 1-3 for the specific amounts. State income tax rate Reminders File online. State income tax rate  Rather than filing a return on paper, you may be able to file electronically using IRS e-file. State income tax rate Create your own personal identification number (PIN) and file a completely paperless tax return. State income tax rate For more information, see Does My Return Have To Be on Paper , later. State income tax rate Change of address. State income tax rate  If you change your address, you should notify the IRS. State income tax rate You can use Form 8822 to notify the IRS of the change. State income tax rate See Change of Address , later, under What Happens After I File. State income tax rate Enter your social security number. State income tax rate  You must enter your social security number (SSN) in the spaces provided on your tax return. State income tax rate If you file a joint return, enter the SSNs in the same order as the names. State income tax rate Direct deposit of refund. State income tax rate  Instead of getting a paper check, you may be able to have your refund deposited directly into your account at a bank or other financial institution. State income tax rate See Direct Deposit under Refunds, later. State income tax rate If you choose direct deposit of your refund, you may be able to split the refund among two or three accounts. State income tax rate Pay online or by phone. State income tax rate  If you owe additional tax, you may be able to pay online or by phone. State income tax rate See How To Pay , later. State income tax rate Installment agreement. State income tax rate  If you cannot pay the full amount due with your return, you may ask to make monthly installment payments. State income tax rate See Installment Agreement , later, under Amount You Owe. State income tax rate You may be able to apply online for a payment agreement if you owe federal tax, interest, and penalties. State income tax rate Automatic 6-month extension. State income tax rate  You can get an automatic 6-month extension to file your tax return if, no later than the date your return is due, you file Form 4868, Application for Automatic Extension of Time To File U. State income tax rate S. State income tax rate Individual Income Tax Return. State income tax rate See Automatic Extension , later. State income tax rate Service in combat zone. State income tax rate  You are allowed extra time to take care of your tax matters if you are a member of the Armed Forces who served in a combat zone, or if you served in the combat zone in support of the Armed Forces. State income tax rate See Individuals Serving in Combat Zone , later, under When Do I Have To File. State income tax rate Adoption taxpayer identification number. State income tax rate  If a child has been placed in your home for purposes of legal adoption and you will not be able to get a social security number for the child in time to file your return, you may be able to get an adoption taxpayer identification number (ATIN). State income tax rate For more information, see Social Security Number (SSN) , later. State income tax rate Taxpayer identification number for aliens. State income tax rate  If you or your dependent is a nonresident or resident alien who does not have and is not eligible to get a social security number, file Form W-7, Application for IRS Individual Taxpayer Identification Number, with the IRS. State income tax rate For more information, see Social Security Number (SSN) , later. State income tax rate Frivolous tax submissions. State income tax rate  The IRS has published a list of positions that are identified as frivolous. State income tax rate The penalty for filing a frivolous tax return is $5,000. State income tax rate Also, the $5,000 penalty will apply to other specified frivolous submissions. State income tax rate For more information, see Civil Penalties , later. State income tax rate Introduction This chapter discusses the following topics. State income tax rate Whether you have to file a return. State income tax rate Which form to use. State income tax rate How to file electronically. State income tax rate When, how, and where to file your return. State income tax rate What happens if you pay too little or too much tax. State income tax rate What records you should keep and how long you should keep them. State income tax rate How you can change a return you have already filed. State income tax rate Do I Have To File a Return? You must file a federal income tax return if you are a citizen or resident of the United States or a resident of Puerto Rico and you meet the filing requirements for any of the following categories that apply to you. State income tax rate Individuals in general. State income tax rate (There are special rules for surviving spouses, executors, administrators, legal representatives, U. State income tax rate S. State income tax rate citizens and residents living outside the United States, residents of Puerto Rico, and individuals with income from U. State income tax rate S. State income tax rate possessions. State income tax rate ) Dependents. State income tax rate Certain children under age 19 or full-time students. State income tax rate Self-employed persons. State income tax rate Aliens. State income tax rate The filing requirements for each category are explained in this chapter. State income tax rate The filing requirements apply even if you do not owe tax. State income tax rate Even if you do not have to file a return, it may be to your advantage to do so. State income tax rate See Who Should File, later. State income tax rate File only one federal income tax return for the year regardless of how many jobs you had, how many Forms W-2 you received, or how many states you lived in during the year. State income tax rate Do not file more than one original return for the same year, even if you have not gotten your refund or have not heard from the IRS since you filed. State income tax rate Individuals—In General If you are a U. State income tax rate S. State income tax rate citizen or resident, whether you must file a return depends on three factors: Your gross income, Your filing status, and Your age. State income tax rate To find out whether you must file, see Table 1-1, Table 1-2, and Table 1-3. State income tax rate Even if no table shows that you must file, you may need to file to get money back. State income tax rate (See Who Should File , later. State income tax rate ) Gross income. State income tax rate   This includes all income you receive in the form of money, goods, property, and services that is not exempt from tax. State income tax rate It also includes income from sources outside the United States or from the sale of your main home (even if you can exclude all or part of it). State income tax rate Include part of your social security benefits if: You were married, filing a separate return, and you lived with your spouse at any time during 2013; or Half of your social security benefits plus your other gross income and any tax-exempt interest is more than $25,000 ($32,000 if married filing jointly). State income tax rate If either (1) or (2) applies, see the instructions for Form 1040 or 1040A, or Publication 915, Social Security and Equivalent Railroad Retirement Benefits, to figure the social security benefits you must include in gross income. State income tax rate   Common types of income are discussed in Part Two of this publication. State income tax rate Community income. State income tax rate   If you are married and your permanent home is in a community property state, half of any income described by state law as community income may be considered yours. State income tax rate This affects your federal taxes, including whether you must file if you do not file a joint return with your spouse. State income tax rate See Publication 555, Community Property, for more information. State income tax rate Nevada, Washington, and California domestic partners. State income tax rate   A registered domestic partner in Nevada, Washington, or California generally must report half the combined community income of the individual and his or her domestic partner. State income tax rate See Publication 555. State income tax rate Self-employed individuals. State income tax rate   If you are self-employed, your gross income includes the amount on line 7 of Schedule C (Form 1040), Profit or Loss From Business; line 1 of Schedule C-EZ (Form 1040), Net Profit From Business; and line 9 of Schedule F (Form 1040), Profit or Loss From Farming. State income tax rate See Self-Employed Persons , later, for more information about your filing requirements. State income tax rate    If you do not report all of your self-employment income, your social security benefits may be lower when you retire. State income tax rate Filing status. State income tax rate   Your filing status depends on whether you are single or married and on your family situation. State income tax rate Your filing status is determined on the last day of your tax year, which is December 31 for most taxpayers. State income tax rate See chapter 2 for an explanation of each filing status. State income tax rate Age. State income tax rate   If you are 65 or older at the end of the year, you generally can have a higher amount of gross income than other taxpayers before you must file. State income tax rate See Table 1-1. State income tax rate You are considered 65 on the day before your 65th birthday. State income tax rate For example, if your 65th birthday is on January 1, 2014, you are considered 65 for 2013. State income tax rate Table 1-1. State income tax rate 2013 Filing Requirements for Most Taxpayers IF your filing status is. State income tax rate . State income tax rate . State income tax rate AND at the end of 2013 you  were. State income tax rate . State income tax rate . State income tax rate * THEN file a return if  your gross income  was at least. State income tax rate . State income tax rate . State income tax rate ** single under 65 $10,000     65 or older $11,500   married filing jointly*** under 65 (both spouses) $20,000     65 or older (one spouse) $21,200     65 or older (both spouses) $22,400   married filing separately any age $3,900   head of household under 65 $12,850     65 or older $14,350   qualifying widow(er) with dependent child under 65 $16,100   65 or older $17,300   * If you were born on January 1, 1949, you are considered to be age 65 at the end of 2013. State income tax rate ** Gross income means all income you received in the form of money, goods, property, and services that is not exempt from tax, including any income from sources outside the United States or from the sale of your main home (even if you can exclude part or all of it). State income tax rate Do not include any social security benefits unless (a) you are married filing a separate return and you lived with your spouse at any time during 2013 or (b) one-half of your social security benefits plus your other gross income and any tax-exempt interest is more than $25,000 ($32,000 if married filing jointly). State income tax rate If (a) or (b) applies, see the Instructions for Form 1040 or 1040A or Publication 915 to figure the taxable part of social security benefits you must include in gross income. State income tax rate Gross income includes gains, but not losses, reported on Form 8949 or Schedule D. State income tax rate Gross income from a business means, for example, the amount on Schedule C, line 7, or Schedule F, line 9. State income tax rate But, in figuring gross income, do not reduce your income by any losses, including any loss on Schedule C, line 7, or Schedule F, line 9. State income tax rate *** If you did not live with your spouse at the end of 2013 (or on the date your spouse died) and your gross income was at least $3,900, you must file a return regardless of your age. State income tax rate Surviving Spouses, Executors, Administrators, and Legal Representatives You must file a final return for a decedent (a person who died) if both of the following are true. State income tax rate You are the surviving spouse, executor, administrator, or legal representative. State income tax rate The decedent met the filing requirements at the date of death. State income tax rate For more information on rules for filing a decedent's final return, see Publication 559, Survivors, Executors, and Administrators. State income tax rate U. State income tax rate S. State income tax rate Citizens and Resident Aliens Living Abroad To determine whether you must file a return, include in your gross income any income you received abroad, including any income you can exclude under the foreign earned income exclusion. State income tax rate For information on special tax rules that may apply to you, see Publication 54, Tax Guide for U. State income tax rate S. State income tax rate Citizens and Resident Aliens Abroad. State income tax rate It is available online and at most U. State income tax rate S. State income tax rate embassies and consulates. State income tax rate See How To Get Tax Help in the back of this publication. State income tax rate Residents of Puerto Rico If you are a U. State income tax rate S. State income tax rate citizen and also a bona fide resident of Puerto Rico, you generally must file a U. State income tax rate S. State income tax rate income tax return for any year in which you meet the income requirements. State income tax rate This is in addition to any legal requirement you may have to file an income tax return with Puerto Rico. State income tax rate If you are a bona fide resident of Puerto Rico for the entire year, your U. State income tax rate S. State income tax rate gross income does not include income from sources within Puerto Rico. State income tax rate It does, however, include any income you received for your services as an employee of the United States or a U. State income tax rate S. State income tax rate agency. State income tax rate If you receive income from Puerto Rican sources that is not subject to U. State income tax rate S. State income tax rate tax, you must reduce your standard deduction. State income tax rate As a result, the amount of income you must have before you are required to file a U. State income tax rate S. State income tax rate income tax return is lower than the applicable amount in Table 1-1 or Table 1-2. State income tax rate For more information, see Publication 570, Tax Guide for Individuals With Income From U. State income tax rate S. State income tax rate Possessions. State income tax rate Individuals With Income From U. State income tax rate S. State income tax rate Possessions If you had income from Guam, the Commonwealth of the Northern Mariana Islands, American Samoa, or the U. State income tax rate S. State income tax rate Virgin Islands, special rules may apply when determining whether you must file a U. State income tax rate S. State income tax rate federal income tax return. State income tax rate In addition, you may have to file a return with the individual island government. State income tax rate See Publication 570 for more information. State income tax rate Dependents If you are a dependent (one who meets the dependency tests in chapter 3), see Table 1-2 to find out whether you must file a return. State income tax rate You also must file if your situation is described in Table 1-3. State income tax rate Responsibility of parent. State income tax rate   Generally, a child is responsible for filing his or her own tax return and for paying any tax on the return. State income tax rate If a dependent child must file an income tax return but cannot file due to age or any other reason, then a parent, guardian, or other legally responsible person must file it for the child. State income tax rate If the child cannot sign the return, the parent or guardian must sign the child's name followed by the words “By (your signature), parent for minor child. State income tax rate ” Child's earnings. State income tax rate   Amounts a child earns by performing services are included in his or her gross income and not the gross income of the parent. State income tax rate This is true even if under local law the child's parent has the right to the earnings and may actually have received them. State income tax rate But if the child does not pay the tax due on this income, the parent is liable for the tax. State income tax rate Certain Children Under Age 19 or Full-Time Students If a child's only income is interest and dividends (including capital gain distributions and Alaska Permanent Fund dividends), the child was under age 19 at the end of 2013 or was a full-time student under age 24 at the end of 2013, and certain other conditions are met, a parent can elect to include the child's income on the parent's return. State income tax rate If this election is made, the child does not have to file a return. State income tax rate See Parent's Election To Report Child's Interest and Dividends in chapter 31. State income tax rate Self-Employed Persons You are self-employed if you: Carry on a trade or business as a sole proprietor, Are an independent contractor, Are a member of a partnership, or Are in business for yourself in any other way. State income tax rate Self-employment can include work in addition to your regular full-time business activities, such as certain part-time work you do at home or in addition to your regular job. State income tax rate You must file a return if your gross income is at least as much as the filing requirement amount for your filing status and age (shown in Table 1-1). State income tax rate Also, you must file Form 1040 and Schedule SE (Form 1040), Self-Employment Tax, if: Your net earnings from self-employment (excluding church employee income) were $400 or more, or You had church employee income of $108. State income tax rate 28 or more. State income tax rate (See Table 1-3. State income tax rate ) Use Schedule SE (Form 1040) to figure your self-employment tax. State income tax rate Self-employment tax is comparable to the social security and Medicare tax withheld from an employee's wages. State income tax rate For more information about this tax, see Publication 334, Tax Guide for Small Business. State income tax rate Employees of foreign governments or international organizations. State income tax rate   If you are a U. State income tax rate S. State income tax rate citizen who works in the United States for an international organization, a foreign government, or a wholly owned instrumentality of a foreign government, and your employer is not required to withhold social security and Medicare taxes from your wages, you must include your earnings from services performed in the United States when figuring your net earnings from self-employment. State income tax rate Ministers. State income tax rate   You must include income from services you performed as a minister when figuring your net earnings from self-employment, unless you have an exemption from self-employment tax. State income tax rate This also applies to Christian Science practitioners and members of a religious order who have not taken a vow of poverty. State income tax rate For more information, see Publication 517, Social Security and Other Information for Members of the Clergy and Religious Workers. State income tax rate Table 1-2. State income tax rate 2013 Filing Requirements for Dependents See chapter 3 to find out if someone can claim you as a dependent. State income tax rate If your parents (or someone else) can claim you as a dependent, use this table to see if you must file a return. State income tax rate (See Table 1-3 for other situations when you must file. State income tax rate ) In this table, earned income includes salaries, wages, tips, and professional fees. State income tax rate It also includes taxable scholarship and fellowship grants. State income tax rate (See Scholarships and fellowships in chapter 12. State income tax rate ) Unearned income includes investment-type income such as taxable interest, ordinary dividends, and capital gain distributions. State income tax rate It also includes unemployment compensation, taxable social security benefits, pensions, annuities, cancellation of debt, and distributions of unearned income from a trust. State income tax rate Gross income is the total of your earned and unearned income. State income tax rate   Single dependents—Were you either age 65 or older or blind? □ No. State income tax rate You must file a return if any of the following apply. State income tax rate     • Your unearned income was more than $1,000. State income tax rate     • Your earned income was more than $6,100. State income tax rate     • Your gross income was more than the larger of:       • $1,000, or       • Your earned income (up to $5,750) plus $350. State income tax rate □ Yes. State income tax rate You must file a return if any of the following apply. State income tax rate     • Your unearned income was more than $2,500 ($4,000 if 65 or older and blind). State income tax rate     • Your earned income was more than $7,600 ($9,100 if 65 or older and blind). State income tax rate     • Your gross income was more than the larger of:       • $2,500 ($4,000 if 65 or older and blind), or       • Your earned income (up to $5,750) plus $1,850 ($3,350 if 65 or older and blind). State income tax rate Married dependents—Were you either age 65 or older or blind? □ No. State income tax rate You must file a return if any of the following apply. State income tax rate     • Your unearned income was more than $1,000. State income tax rate     • Your earned income was more than $6,100. State income tax rate     • Your gross income was at least $5 and your spouse files a separate return and itemizes deductions. State income tax rate     • Your gross income was more than the larger of:       • $1,000, or       • Your earned income (up to $5,750) plus $350. State income tax rate □ Yes. State income tax rate You must file a return if any of the following apply. State income tax rate     • Your unearned income was more than $2,200 ($3,400 if 65 or older and blind). State income tax rate     • Your earned income was more than $7,300 ($8,500 if 65 or older and blind). State income tax rate     • Your gross income was at least $5 and your spouse files a separate return and itemizes deductions. State income tax rate     • Your gross income was more than the larger of:       • $2,200 ($3,400 if 65 or older and blind), or       • Your earned income (up to $5,750) plus $1,550 ($2,750 if 65 or older and blind). State income tax rate Aliens Your status as an alien—resident, nonresident, or dual-status—determines whether and how you must file an income tax return. State income tax rate The rules used to determine your alien status are discussed in Publication 519, U. State income tax rate S. State income tax rate Tax Guide for Aliens. State income tax rate Resident alien. State income tax rate   If you are a resident alien for the entire year, you must file a tax return following the same rules that apply to U. State income tax rate S. State income tax rate citizens. State income tax rate Use the forms discussed in this publication. State income tax rate Nonresident alien. State income tax rate   If you are a nonresident alien, the rules and tax forms that apply to you are different from those that apply to U. State income tax rate S. State income tax rate citizens and resident aliens. State income tax rate See Publication 519 to find out if U. State income tax rate S. State income tax rate income tax laws apply to you and which forms you should file. State income tax rate Dual-status taxpayer. State income tax rate   If you are a resident alien for part of the tax year and a nonresident alien for the rest of the year, you are a dual-status taxpayer. State income tax rate Different rules apply for each part of the year. State income tax rate For information on dual-status taxpayers, see Publication 519. State income tax rate Table 1-3. State income tax rate Other Situations When You Must File a 2013 Return You must file a return if any of the four conditions below apply for 2013. State income tax rate 1. State income tax rate   You owe any special taxes, including any of the following. State income tax rate   a. State income tax rate Alternative minimum tax. State income tax rate   b. State income tax rate Additional tax on a qualified plan, including an individual retirement arrangement (IRA), or other tax-favored account. State income tax rate But if you are filing a return only because you owe this tax, you can file Form 5329 by itself. State income tax rate   c. State income tax rate Household employment taxes. State income tax rate But if you are filing a return only because you owe this tax, you can file Schedule H by itself. State income tax rate   d. State income tax rate Social security and Medicare tax on tips you did not report to your employer or on wages you received from an employer who did not withhold these taxes. State income tax rate   e. State income tax rate Recapture of first-time homebuyer credit. State income tax rate   f. State income tax rate Write-in taxes, including uncollected social security and Medicare or RRTA tax on tips you reported to your employer or on group-term life insurance and additional taxes on health savings accounts. State income tax rate   g. State income tax rate Recapture taxes. State income tax rate 2. State income tax rate   You (or your spouse, if filing jointly) received HSA, Archer MSA, or Medicare Advantage MSA distributions. State income tax rate 3. State income tax rate   You had net earnings from self-employment of at least $400. State income tax rate 4. State income tax rate   You had wages of $108. State income tax rate 28 or more from a church or qualified church-controlled organization that is exempt from employer social security and Medicare taxes. State income tax rate Who Should File Even if you do not have to file, you should file a federal income tax return to get money back if any of the following conditions apply. State income tax rate You had federal income tax withheld or made estimated tax payments. State income tax rate You qualify for the earned income credit. State income tax rate See chapter 36 for more information. State income tax rate You qualify for the additional child tax credit. State income tax rate See chapter 34 for more information. State income tax rate You qualify for the health coverage tax credit. State income tax rate See chapter 37 for more information. State income tax rate You qualify for the American opportunity credit. State income tax rate See chapter 35 for more information. State income tax rate You qualify for the credit for federal tax on fuels. State income tax rate See chapter 37 for more information. State income tax rate Which Form Should I Use? You must use one of three forms to file your return: Form 1040EZ, Form 1040A, or Form 1040. State income tax rate (But also see Does My Return Have To Be on Paper , later. State income tax rate ) See the discussion under Form 1040 for when you must use that form. State income tax rate Form 1040EZ Form 1040EZ is the simplest form to use. State income tax rate You can use Form 1040EZ if all of the following apply. State income tax rate    Your filing status is single or married filing jointly. State income tax rate If you were a nonresident alien at any time in 2013, your filing status must be married filing jointly. State income tax rate You (and your spouse if married filing a joint return) were under age 65 and not blind at the end of 2013. State income tax rate If you were born on January 1, 1949, you are considered to be age 65 at the end of 2013. State income tax rate You do not claim any dependents. State income tax rate Your taxable income is less than $100,000. State income tax rate Your income is only from wages, salaries, tips, unemployment compensation, Alaska Permanent Fund dividends, taxable scholarship and fellowship grants, and taxable interest of $1,500 or less. State income tax rate You do not claim any adjustments to income, such as a deduction for IRA contributions or student loan interest. State income tax rate You do not claim any credits other than the earned income credit. State income tax rate You do not owe any household employment taxes on wages you paid to a household employee. State income tax rate If you earned tips, they are included in boxes 5 and 7 of your Form W-2. State income tax rate You are not a debtor in a chapter 11 bankruptcy case filed after October 16, 2005. State income tax rate   You must meet all of these requirements to use Form 1040EZ. State income tax rate If you do not, you must use Form 1040A or Form 1040. State income tax rate Figuring tax. State income tax rate   On Form 1040EZ, you can use only the tax table to figure your income tax. State income tax rate You cannot use Form 1040EZ to report any other tax. State income tax rate Form 1040A If you do not qualify to use Form 1040EZ, you may be able to use Form 1040A. State income tax rate You can use Form 1040A if all of the following apply. State income tax rate    Your income is only from: Wages, salaries, and tips, Interest, Ordinary dividends (including Alaska Permanent Fund dividends), Capital gain distributions, IRA distributions, Pensions and annuities, Unemployment compensation, Taxable social security and railroad retirement benefits, and Taxable scholarship and fellowship grants. State income tax rate If you receive a capital gain distribution that includes unrecaptured section 1250 gain, section 1202 gain, or collectibles (28%) gain, you cannot use Form 1040A. State income tax rate You must use Form 1040. State income tax rate Your taxable income is less than $100,000. State income tax rate Your adjustments to income are for only the following items. State income tax rate Educator expenses. State income tax rate IRA deduction. State income tax rate Student loan interest deduction. State income tax rate Tuition and fees. State income tax rate You do not itemize your deductions. State income tax rate You claim only the following tax credits. State income tax rate The credit for child and dependent care expenses. State income tax rate (See chapter 32. State income tax rate ) The credit for the elderly or the disabled. State income tax rate (See chapter 33. State income tax rate ) The education credits. State income tax rate (See chapter 35. State income tax rate ) The retirement savings contribution credit. State income tax rate (See chapter 37. State income tax rate ) The child tax credit. State income tax rate (See chapter 34. State income tax rate ) The earned income credit. State income tax rate (See chapter 36. State income tax rate ) The additional child tax credit. State income tax rate (See chapter 34. State income tax rate ) You did not have an alternative minimum tax adjustment on stock you acquired from the exercise of an incentive stock option. State income tax rate (See Publication 525, Taxable and Nontaxable Income. State income tax rate )   You can also use Form 1040A if you received employer-provided dependent care benefits or if you owe tax from the recapture of an education credit or the alternative minimum tax. State income tax rate   You must meet all these requirements to use Form 1040A. State income tax rate If you do not, you must use Form 1040. State income tax rate Form 1040 If you cannot use Form 1040EZ or Form 1040A, you must use Form 1040. State income tax rate You can use Form 1040 to report all types of income, deductions, and credits. State income tax rate You may pay less tax by filing Form 1040 because you can take itemized deductions, some adjustments to income, and credits you cannot take on Form 1040A or Form 1040EZ. State income tax rate You must use Form 1040 if any of the following apply. State income tax rate    Your taxable income is $100,000 or more. State income tax rate You itemize your deductions on Schedule A. State income tax rate You had income that cannot be reported on Form 1040EZ or Form 1040A, including tax-exempt interest from private activity bonds issued after August 7, 1986. State income tax rate You claim any adjustments to gross income other than the adjustments listed earlier under Form 1040A. State income tax rate Your Form W-2, box 12, shows uncollected employee tax (social security and Medicare tax) on tips (see chapter 6) or group-term life insurance (see chapter 5). State income tax rate You received $20 or more in tips in any 1 month and did not report all of them to your employer. State income tax rate (See chapter 6. State income tax rate ) You were a bona fide resident of Puerto Rico and exclude income from sources in Puerto Rico. State income tax rate You claim any credits other than the credits listed earlier under Form 1040A. State income tax rate You owe the excise tax on insider stock compensation from an expatriated corporation. State income tax rate Your Form W-2 shows an amount in box 12 with a code Z. State income tax rate You had a qualified health savings account funding distribution from your IRA. State income tax rate You are an employee and your employer did not withhold social security and Medicare tax. State income tax rate You have to file other forms with your return to report certain exclusions, taxes, or transactions, such as Form 8959 or Form 8960. State income tax rate You are a debtor in a bankruptcy case filed after October 16, 2005. State income tax rate You must repay the first-time homebuyer credit. State income tax rate You have adjusted gross income of more than $150,000 and must reduce the dollar amount of your exemptions. State income tax rate Does My Return Have To Be on Paper? You may be able to file a paperless return using IRS e-file (electronic filing). State income tax rate If your 2013 adjusted gross income (AGI) is less than a certain amount, you are eligible for Free File. State income tax rate See your tax return instructions for details. State income tax rate If you do not qualify for Free File, then you should check out IRS. State income tax rate gov for low-cost e-file options or Free File Fillable Forms. State income tax rate IRS e-file Table 1-4 lists the benefits of IRS e-file. State income tax rate IRS e-file uses automation to replace most of the manual steps needed to process paper returns. State income tax rate As a result, the processing of e-file returns is faster and more accurate than the processing of paper returns. State income tax rate However, as with a paper return, you are responsible for making sure your return contains accurate information and is filed on time. State income tax rate Using e-file does not affect your chances of an IRS examination of your return. State income tax rate Free File Fillable Forms. State income tax rate   If you do not need the help of a tax preparer, then Free File Fillable Forms may be for you. State income tax rate These forms: Do not have an income requirement so everyone is eligible, Are easy to use, Perform basic math calculations, Are available only at IRS. State income tax rate gov, and Apply only to a federal tax return. State income tax rate Electronic return signatures. State income tax rate   To file your return electronically, you must sign the return electronically using a personal identification number (PIN). State income tax rate If you are filing online, you must use a Self-Select PIN. State income tax rate If you are filing electronically using a tax practitioner, you can use a Self-Select PIN or a Practitioner PIN. State income tax rate Self-Select PIN. State income tax rate   The Self-Select PIN method allows you to create your own PIN. State income tax rate If you are married filing jointly, you and your spouse will each need to create a PIN and enter these PINs as your electronic signatures. State income tax rate   A PIN is any combination of five digits you choose except five zeros. State income tax rate If you use a PIN, there is nothing to sign and nothing to mail—not even your Forms W-2. State income tax rate   To verify your identity, you will be prompted to enter your adjusted gross income (AGI) from your originally filed 2012 federal income tax return, if applicable. State income tax rate Do not use your AGI from an amended return (Form 1040X) or a math error correction made by the IRS. State income tax rate AGI is the amount shown on your 2012 Form 1040, line 38; Form 1040A, line 22; or Form 1040EZ, line 4. State income tax rate If you do not have your 2012 income tax return, you can quickly request a transcript by using our automated self-service tool. State income tax rate Visit us at IRS. State income tax rate gov and click on Order a Return or Account Transcript or call 1-800-908-9946 to get a free transcript of your return. State income tax rate (If you filed electronically last year, you may use your prior year PIN to verify your identity instead of your prior year AGI. State income tax rate The prior year PIN is the five digit PIN you used to electronically sign your 2012 return. State income tax rate ) You will also be prompted to enter your date of birth. State income tax rate Table 1-4. State income tax rate Benefits of IRS e-file • Free File allows qualified taxpayers to prepare and e-file their own tax returns for free. State income tax rate • Free File is available in English and Spanish. State income tax rate • Free File is available online 24 hours a day, 7 days a week. State income tax rate • Get your refund faster by e-filing using Direct Deposit. State income tax rate • Sign electronically with a secure self-selected PIN and file a completely paperless return. State income tax rate • Receive an acknowledgement that your return was received and accepted. State income tax rate • If you owe, you can e-file and pay electronically either online or by phone, using your bank account or a credit or debit card. State income tax rate You can also file a return early and pay the amount you owe by the due date of your return. State income tax rate • Save time by preparing and e-filing federal and state returns together. State income tax rate • IRS computers quickly and automatically check for errors or other missing information. State income tax rate • Help the environment, use less paper, and save taxpayer money—it costs less to process an e-filed return than a paper return. State income tax rate You cannot use the Self-Select PIN method if you are a first-time filer under age 16 at the end of 2013. State income tax rate If you cannot locate your prior year AGI or prior year PIN, use the Electronic Filing PIN Request. State income tax rate This can be found at IRS. State income tax rate gov. State income tax rate Click on Request an Electronic Filing PIN. State income tax rate Or you can call 1-866-704-7388. State income tax rate Practitioner PIN. State income tax rate   The Practitioner PIN method allows you to authorize your tax practitioner to enter or generate your PIN. State income tax rate The practitioner can provide you with details. State income tax rate Form 8453. State income tax rate   You must send in a paper Form 8453 if you have to attach certain forms or other documents that cannot be electronically filed. State income tax rate For details, see Form 8453. State income tax rate For more details, visit www. State income tax rate irs. State income tax rate gov/efile and click on “ Individuals. State income tax rate ” Identity Protection PIN. State income tax rate   If the IRS gave you an identity protection personal identification number (PIN) because you were a victim of identity theft, enter it in the spaces provided on your tax form. State income tax rate If the IRS has not given you this type of number, leave these spaces blank. State income tax rate For more information, see the Instructions for Form 1040A or Form 1040. State income tax rate Power of attorney. State income tax rate   If an agent is signing your return for you, a power of attorney (POA) must be filed. State income tax rate Attach the POA to Form 8453 and file it using that form's instructions. State income tax rate See Signatures , later, for more information on POAs. State income tax rate State returns. State income tax rate   In most states, you can file an electronic state return simultaneously with your federal return. State income tax rate For more information, check with your local IRS office, state tax agency, tax professional, or the IRS website at  www. State income tax rate irs. State income tax rate gov/efile. State income tax rate Refunds. State income tax rate   You can have a refund check mailed to you, or you can have your refund deposited directly to your checking or savings account or split among two or three accounts. State income tax rate With e-file, your refund will be issued faster than if you filed on paper. State income tax rate   As with a paper return, you may not get all of your refund if you owe certain past-due amounts, such as federal tax, state income tax, state unemployment compensation debts, child support, spousal support, or certain other federal nontax debts, such as student loans. State income tax rate See Offset against debts under Refunds, later. State income tax rate Refund inquiries. State income tax rate   Information about your return will generally be available within 24 hours after the IRS receives your e-filed return. State income tax rate See Refund Information , later. State income tax rate Amount you owe. State income tax rate   To avoid late-payment penalties and interest, pay your taxes in full by April 15, 2014. State income tax rate See How To Pay , later, for information on how to pay the amount you owe. State income tax rate Using Your Personal Computer You can file your tax return in a fast, easy, and convenient way using your personal computer. State income tax rate A computer with Internet access and tax preparation software are all you need. State income tax rate Best of all, you can e-file from the comfort of your home 24 hours a day, 7 days a week. State income tax rate IRS approved tax preparation software is available for online use on the Internet, for download from the Internet, and in retail stores. State income tax rate For information, visit www. State income tax rate irs. State income tax rate gov/efile. State income tax rate Through Employers and Financial Institutions Some businesses offer free e-file to their employees, members, or customers. State income tax rate Others offer it for a fee. State income tax rate Ask your employer or financial institution if they offer IRS e-file as an employee, member, or customer benefit. State income tax rate Free Help With Your Return Free help in preparing your return is available nationwide from IRS-trained volunteers. State income tax rate The Volunteer Income Tax Assistance (VITA) program is designed to help low to moderate income taxpayers and the Tax Counseling for the Elderly (TCE) program is designed to assist taxpayers age 60 or older with their tax returns. State income tax rate Many VITA sites offer free electronic filing and all volunteers will let you know about the credits and deductions you may be entitled to claim. State income tax rate To find a site near you, call 1-800-906-9887. State income tax rate Or to find the nearest AARP TaxAide site, visit AARP's website at www. State income tax rate aarp. State income tax rate org/taxaide or call 1-888-227-7669. State income tax rate For more information on these programs, go to IRS. State income tax rate gov and enter keyword “VITA” in the search box. State income tax rate Using a Tax Professional Many tax professionals electronically file tax returns for their clients. State income tax rate You may personally enter your PIN or complete Form 8879, IRS e-file Signature Authorization, to authorize the tax professional to enter your PIN on your return. State income tax rate Note. State income tax rate Tax professionals may charge a fee for IRS e-file. State income tax rate Fees can vary depending on the professional and the specific services rendered. State income tax rate When Do I Have To File? April 15, 2014, is the due date for filing your 2013 income tax return if you use the calendar year. State income tax rate For a quick view of due dates for filing a return with or without an extension of time to file (discussed later), see Table 1-5. State income tax rate Table 1-5. State income tax rate When To File Your 2013 Return For U. State income tax rate S. State income tax rate citizens and residents who file returns on a calendar year. State income tax rate   For Most Taxpayers For Certain Taxpayers Outside the U. State income tax rate S. State income tax rate No extension requested April 15, 2014 June 16, 2014 Automatic extension October 15, 2014 October 15, 2014 If you use a fiscal year (a year ending on the last day of any month except December, or a 52-53-week year), your income tax return is due by the 15th day of the 4th month after the close of your fiscal year. State income tax rate When the due date for doing any act for tax purposes—filing a return, paying taxes, etc. State income tax rate —falls on a Saturday, Sunday, or legal holiday, the due date is delayed until the next business day. State income tax rate Filing paper returns on time. State income tax rate   Your paper return is filed on time if it is mailed in an envelope that is properly addressed, has enough postage, and is postmarked by the due date. State income tax rate If you send your return by registered mail, the date of the registration is the postmark date. State income tax rate The registration is evidence that the return was delivered. State income tax rate If you send a return by certified mail and have your receipt postmarked by a postal employee, the date on the receipt is the postmark date. State income tax rate The postmarked certified mail receipt is evidence that the return was delivered. State income tax rate Private delivery services. State income tax rate   If you use a private delivery service designated by the IRS to send your return, the postmark date generally is the date the private delivery service records in its database or marks on the mailing label. State income tax rate The private delivery service can tell you how to get written proof of this date. State income tax rate   For the IRS mailing address to use if you are using a private delivery service, go to IRS. State income tax rate gov and enter “private delivery service” in the search box. State income tax rate   The following are designated private delivery services. State income tax rate DHL Express (DHL): Same Day Service. State income tax rate Federal Express (FedEx): FedEx Priority Overnight, FedEx Standard Overnight, FedEx 2Day, FedEx International Priority, and FedEx International First. State income tax rate United Parcel Service (UPS): UPS Next Day Air, UPS Next Day Air Saver, UPS 2nd Day Air, UPS 2nd Day Air A. State income tax rate M. State income tax rate , UPS Worldwide Express Plus, and UPS Worldwide Express. State income tax rate Filing electronic returns on time. State income tax rate   If you use IRS e-file, your return is considered filed on time if the authorized electronic return transmitter postmarks the transmission by the due date. State income tax rate An authorized electronic return transmitter is a participant in the IRS e-file program that transmits electronic tax return information directly to the IRS. State income tax rate   The electronic postmark is a record of when the authorized electronic return transmitter received the transmission of your electronically filed return on its host system. State income tax rate The date and time in your time zone controls whether your electronically filed return is timely. State income tax rate Filing late. State income tax rate   If you do not file your return by the due date, you may have to pay a failure-to-file penalty and interest. State income tax rate For more information, see Penalties , later. State income tax rate Also see Interest under Amount You Owe. State income tax rate   If you were due a refund but you did not file a return, you generally must file within 3 years from the date the return was due (including extensions) to get that refund. State income tax rate Nonresident alien. State income tax rate    If you are a nonresident alien and earn wages subject to U. State income tax rate S. State income tax rate income tax withholding, your 2013 U. State income tax rate S. State income tax rate income tax return (Form 1040NR or Form 1040NR-EZ) is due by: April 15, 2014, if you use a calendar year, or The 15th day of the 4th month after the end of your fiscal year if you use a fiscal year. State income tax rate   If you do not earn wages subject to U. State income tax rate S. State income tax rate income tax withholding, your return is due by: June 16, 2014, if you use a calendar year, or The 15th day of the 6th month after the end of your fiscal year, if you use a fiscal year. State income tax rate See Publication 519 for more filing information. State income tax rate Filing for a decedent. State income tax rate   If you must file a final income tax return for a taxpayer who died during the year (a decedent), the return is due by the 15th day of the 4th month after the end of the decedent's normal tax year. State income tax rate See Publication 559. State income tax rate Extensions of Time To File You may be able to get an extension of time to file your return. State income tax rate There are three types of situations where you may qualify for an extension: Automatic extensions, You are outside the United States, or You are serving in a combat zone. State income tax rate Automatic Extension If you cannot file your 2013 return by the due date, you may be able to get an automatic 6-month extension of time to file. State income tax rate Example. State income tax rate If your return is due on April 15, 2014, you will have until October 15, 2014, to file. State income tax rate If you do not pay the tax due by the regular due date (generally, April 15), you will owe interest. State income tax rate You may also be charged penalties, discussed later. State income tax rate How to get the automatic extension. State income tax rate   You can get the automatic extension by: Using IRS e-file (electronic filing), or Filing a paper form. State income tax rate E-file options. State income tax rate   There are two ways you can use e-file to get an extension of time to file. State income tax rate Complete Form 4868, Application for Automatic Extension of Time To File U. State income tax rate S. State income tax rate Individual Income Tax Return, to use as a worksheet. State income tax rate If you think you may owe tax when you file your return, use Part II of the form to estimate your balance due. State income tax rate If you e-file Form 4868 to the IRS, do not also send a paper Form 4868. State income tax rate E-file using your personal computer or a tax professional. State income tax rate    You can use a tax software package with your personal computer or a tax professional to file Form 4868 electronically. State income tax rate You will need to provide certain information from your tax return for 2012. State income tax rate If you wish to make a payment by direct transfer from your bank account, see Pay online , under How To Pay, later in this chapter. State income tax rate E-file and pay by credit or debit card or by direct transfer from your bank account. State income tax rate   You can get an extension by paying part or all of your estimate of tax due by using a credit or debit card or by direct transfer from your bank account. State income tax rate You can do this by phone or over the Internet. State income tax rate You do not file Form 4868. State income tax rate See Pay online , under How To Pay, later in this chapter. State income tax rate Filing a paper Form 4868. State income tax rate   You can get an extension of time to file by filing a paper Form 4868. State income tax rate Mail it to the address shown in the form instructions. State income tax rate   If you want to make a payment with the form, make your check or money order payable to “United States Treasury. State income tax rate ” Write your SSN, daytime phone number, and “2013 Form 4868” on your check or money order. State income tax rate When to file. State income tax rate   You must request the automatic extension by the due date for your return. State income tax rate You can file your return any time before the 6-month extension period ends. State income tax rate When you file your return. State income tax rate   Enter any payment you made related to the extension of time to file on Form 1040, line 68. State income tax rate If you file Form 1040EZ or Form 1040A, include that payment in your total payments on Form 1040EZ, line 9, or Form 1040A, line 41. State income tax rate Also enter “Form 4868” and the amount paid in the space to the left of line 9 or line 41. State income tax rate Individuals Outside the United States You are allowed an automatic 2-month extension, without filing Form 4868, (until June 16, 2014, if you use the calendar year) to file your 2013 return and pay any federal income tax due if: You are a U. State income tax rate S. State income tax rate citizen or resident, and On the due date of your return: You are living outside the United States and Puerto Rico, and your main place of business or post of duty is outside the United States and Puerto Rico, or You are in military or naval service on duty outside the United States and  Puerto Rico. State income tax rate However, if you pay the tax due after the regular due date (generally, April 15), interest will be charged from that date until the date the tax is paid. State income tax rate If you served in a combat zone or qualified hazardous duty area, you may be eligible for a longer extension of time to file. State income tax rate See Individuals Serving in Combat Zone , later, for special rules that apply to you. State income tax rate Married taxpayers. State income tax rate   If you file a joint return, only one spouse has to qualify for this automatic extension. State income tax rate If you and your spouse file separate returns, this automatic extension applies only to the spouse who qualifies. State income tax rate How to get the extension. State income tax rate   To use this automatic extension, you must attach a statement to your return explaining what situation qualified you for the extension. State income tax rate (See the situations listed under (2), earlier. State income tax rate ) Extensions beyond 2 months. State income tax rate   If you cannot file your return within the automatic 2-month extension period, you may be able to get an additional 4-month extension, for a total of 6 months. State income tax rate File Form 4868 and check the box on line 8. State income tax rate No further extension. State income tax rate   An extension of more than 6 months will generally not be granted. State income tax rate However, if you are outside the United States and meet certain tests, you may be granted a longer extension. State income tax rate For more information, see When To File and Pay in Publication 54. State income tax rate Individuals Serving in Combat Zone The deadline for filing your tax return, paying any tax you may owe, and filing a claim for refund is automatically extended if you serve in a combat zone. State income tax rate This applies to members of the Armed Forces, as well as merchant marines serving aboard vessels under the operational control of the Department of Defense, Red Cross personnel, accredited correspondents, and civilians under the direction of the Armed Forces in support of the Armed Forces. State income tax rate Combat zone. State income tax rate   For purposes of the automatic extension, the term “combat zone” includes the following areas. State income tax rate The Arabian peninsula area, effective January 17, 1991. State income tax rate The Kosovo area, effective March 24, 1999. State income tax rate Afghanistan area, effective September 19, 2001. State income tax rate   See Publication 3, Armed Forces' Tax Guide, for more detailed information on the locations comprising each combat zone. State income tax rate The publication also has information about other tax benefits available to military personnel serving in a combat zone. State income tax rate Extension period. State income tax rate   The deadline for filing your return, paying any tax due, and filing a claim for refund is extended for at least 180 days after the later of: The last day you are in a combat zone or the last day the area qualifies as a combat zone, or The last day of any continuous qualified hospitalization for injury from service in the combat zone. State income tax rate   In addition to the 180 days, your deadline is also extended by the number of days you had left to take action with the IRS when you entered the combat zone. State income tax rate For example, you have 3½ months (January 1 – April 15) to file your tax return. State income tax rate Any days left in this period when you entered the combat zone (or the entire 3½ months if you entered it before the beginning of the year) are added to the 180 days. State income tax rate See Extension of Deadlines in Publication 3 for more information. State income tax rate   The rules on the extension for filing your return also apply when you are deployed outside the United States (away from your permanent duty station) while participating in a designated contingency operation. State income tax rate How Do I Prepare My Return? This section explains how to get ready to fill in your tax return and when to report your income and expenses. State income tax rate It also explains how to complete certain sections of the form. State income tax rate You may find Table 1-6 helpful when you prepare your paper return. State income tax rate Table 1-6. State income tax rate Six Steps for Preparing Your Paper Return 1 — Get your records together for income and expenses. State income tax rate 2 — Get the forms, schedules, and publications you need. State income tax rate 3 — Fill in your return. State income tax rate 4 — Check your return to make sure it is correct. State income tax rate 5 — Sign and date your return. State income tax rate 6 — Attach all required forms and schedules. State income tax rate Electronic returns. State income tax rate   For information you may find useful in preparing a paperless return, see Does My Return Have To Be on Paper , earlier. State income tax rate Substitute tax forms. State income tax rate   You cannot use your own version of a tax form unless it meets the requirements explained in Publication 1167, General Rules and Specifications for Substitute Forms and Schedules. State income tax rate Form W-2. State income tax rate   If you were an employee, you should receive Form W-2 from your employer. State income tax rate You will need the information from this form to prepare your return. State income tax rate See Form W-2 under Credit for Withholding and Estimated Tax in chapter 4. State income tax rate   Your employer is required to provide or send Form W-2 to you no later than January 31, 2014. State income tax rate If it is mailed, you should allow adequate time to receive it before contacting your employer. State income tax rate If you still do not get the form by February 15, the IRS can help you by requesting the form from your employer. State income tax rate When you request IRS help, be prepared to provide the following information. State income tax rate Your name, address (including ZIP code), and phone number. State income tax rate Your SSN. State income tax rate Your dates of employment. State income tax rate Your employer's name, address (including ZIP code), and phone number. State income tax rate Form 1099. State income tax rate   If you received certain types of income, you may receive a Form 1099. State income tax rate For example, if you received taxable interest of $10 or more, the payer is required to provide or send Form 1099 to you no later than January 31, 2014 (or by February 18, 2014, if furnished by a broker). State income tax rate If it is mailed, you should allow adequate time to receive it before contacting the payer. State income tax rate If you still do not get the form by February 18 (or by March 5, 2014, if furnished by a broker), call the IRS for help. State income tax rate When Do I Report My Income and Expenses? You must figure your taxable income on the basis of a tax year. State income tax rate A “tax year” is an annual accounting period used for keeping records and reporting income and expenses. State income tax rate You must account for your income and expenses in a way that clearly shows your taxable income. State income tax rate The way you do this is called an accounting method. State income tax rate This section explains which accounting periods and methods you can use. State income tax rate Accounting Periods Most individual tax returns cover a calendar year—the 12 months from January 1 through December 31. State income tax rate If you do not use a calendar year, your accounting period is a fiscal year. State income tax rate A regular fiscal year is a 12-month period that ends on the last day of any month except December. State income tax rate A 52-53-week fiscal year varies from 52 to 53 weeks and always ends on the same day of the week. State income tax rate You choose your accounting period (tax year) when you file your first income tax return. State income tax rate It cannot be longer than 12 months. State income tax rate More information. State income tax rate   For more information on accounting periods, including how to change your accounting period, see Publication 538, Accounting Periods and Methods. State income tax rate Accounting Methods Your accounting method is the way you account for your income and expenses. State income tax rate Most taxpayers use either the cash method or an accrual method. State income tax rate You choose a method when you file your first income tax return. State income tax rate If you want to change your accounting method after that, you generally must get IRS approval. State income tax rate Cash method. State income tax rate   If you use this method, report all items of income in the year in which you actually or constructively receive them. State income tax rate Generally, you deduct all expenses in the year you actually pay them. State income tax rate This is the method most individual taxpayers use. State income tax rate Constructive receipt. State income tax rate   Generally, you constructively receive income when it is credited to your account or set apart in any way that makes it available to you. State income tax rate You do not need to have physical possession of it. State income tax rate For example, interest credited to your bank account on December 31, 2013, is taxable income to you in 2013 if you could have withdrawn it in 2013 (even if the amount is not entered in your records or withdrawn until 2014). State income tax rate Garnisheed wages. State income tax rate   If your employer uses your wages to pay your debts, or if your wages are attached or garnisheed, the full amount is constructively received by you. State income tax rate You must include these wages in income for the year you would have received them. State income tax rate Debts paid for you. State income tax rate   If another person cancels or pays your debts (but not as a gift or loan), you have constructively received the amount and generally must include it in your gross income for the year. State income tax rate See Canceled Debts in chapter 12 for more information. State income tax rate Payment to third party. State income tax rate   If a third party is paid income from property you own, you have constructively received the income. State income tax rate It is the same as if you had actually received the income and paid it to the third party. State income tax rate Payment to an agent. State income tax rate   Income an agent receives for you is income you constructively received in the year the agent receives it. State income tax rate If you indicate in a contract that your income is to be paid to another person, you must include the amount in your gross income when the other person receives it. State income tax rate Check received or available. State income tax rate   A valid check that was made available to you before the end of the tax year is constructively received by you in that year. State income tax rate A check that was “made available to you” includes a check you have already received, but not cashed or deposited. State income tax rate It also includes, for example, your last paycheck of the year that your employer made available for you to pick up at the office before the end of the year. State income tax rate It is constructively received by you in that year whether or not you pick it up before the end of the year or wait to receive it by mail after the end of the year. State income tax rate No constructive receipt. State income tax rate   There may be facts to show that you did not constructively receive income. State income tax rate Example. State income tax rate Alice Johnson, a teacher, agreed to her school board's condition that, in her absence, she would receive only the difference between her regular salary and the salary of a substitute teacher hired by the school board. State income tax rate Therefore, Alice did not constructively receive the amount by which her salary was reduced to pay the substitute teacher. State income tax rate Accrual method. State income tax rate   If you use an accrual method, you generally report income when you earn it, rather than when you receive it. State income tax rate You generally deduct your expenses when you incur them, rather than when you pay them. State income tax rate Income paid in advance. State income tax rate   An advance payment of income is generally included in gross income in the year you receive it. State income tax rate Your method of accounting does not matter as long as the income is available to you. State income tax rate An advance payment may include rent or interest you receive in advance and pay for services you will perform later. State income tax rate   A limited deferral until the next tax year may be allowed for certain advance payments. State income tax rate See Publication 538 for specific information. State income tax rate Additional information. State income tax rate   For more information on accounting methods, including how to change your accounting method, see Publication 538. State income tax rate Social Security Number (SSN) You must enter your SSN on your return. State income tax rate If you are married, enter the SSNs for both you and your spouse, whether you file jointly or separately. State income tax rate If you are filing a joint return, include the SSNs in the same order as the names. State income tax rate Use this same order in submitting other forms and documents to the IRS. State income tax rate Check that both the name and SSN on your Form 1040, W-2, and 1099 agree with your social security card. State income tax rate If they do not, certain deductions and credits on your Form 1040 may be reduced or disallowed and you may not receive credit for your social security earnings. State income tax rate If your Form W-2 shows an incorrect SSN or name, notify your employer or the form-issuing agent as soon as possible to make sure your earnings are credited to your social security record. State income tax rate If the name or SSN on your social security card is incorrect, call the SSA at 1-800-772-1213. State income tax rate Name change. State income tax rate   If you changed your name because of marriage, divorce, etc. State income tax rate , be sure to report the change to your local Social Security Administration (SSA) office before filing your return. State income tax rate This prevents delays in processing your return and issuing refunds. State income tax rate It also safeguards your future social security benefits. State income tax rate Dependent's SSN. State income tax rate   You must provide the SSN of each dependent you claim, regardless of the dependent's age. State income tax rate This requirement applies to all dependents (not just your children) claimed on your tax return. State income tax rate Exception. State income tax rate    If your child was born and died in 2013 and did not have an SSN, enter “DIED” in column (2) of line 6c (Form 1040 or 1040A) and include a copy of the child's birth certificate, death certificate, or hospital records. State income tax rate The document must show that the child was born alive. State income tax rate No SSN. State income tax rate   File Form SS-5, Application for a Social Security Card, with your local SSA office to get an SSN for yourself or your dependent. State income tax rate It usually takes about 2 weeks to get an SSN. State income tax rate If you or your dependent is not eligible for an SSN, see Individual taxpayer identification number (ITIN) , later. State income tax rate   If you are a U. State income tax rate S. State income tax rate citizen or resident alien, you must show proof of age, identity, and citizenship or alien status with your Form SS-5. State income tax rate If you are 12 or older and have never been assigned an SSN, you must appear in person with this proof at an SSA office. State income tax rate   Form SS-5 is available at any SSA office, on the Internet at www. State income tax rate socialsecurity. State income tax rate gov, or by calling 1-800-772-1213. State income tax rate If you have any questions about which documents you can use as proof of age, identity, or citizenship, contact your SSA office. State income tax rate   If your dependent does not have an SSN by the time your return is due, you may want to ask for an extension of time to file, as explained earlier under When Do I Have To File . State income tax rate   If you do not provide a required SSN or if you provide an incorrect SSN, your tax may be increased and any refund may be reduced. State income tax rate Adoption taxpayer identification number (ATIN). State income tax rate   If you are in the process of adopting a child who is a U. State income tax rate S. State income tax rate citizen or resident and cannot get an SSN for the child until the adoption is final, you can apply for an ATIN to use instead of an SSN. State income tax rate    File Form W-7A, Application for Taxpayer Identification Number for Pending U. State income tax rate S. State income tax rate Adoptions, with the IRS to get an ATIN if all of the following are true. State income tax rate You have a child living with you who was placed in your home for legal adoption. State income tax rate You cannot get the child's existing SSN even though you have made a reasonable attempt to get it from the birth parents, the placement agency, and other persons. State income tax rate You cannot get an SSN for the child from the SSA because, for example, the adoption is not final. State income tax rate You are eligible to claim the child as a dependent on your tax return. State income tax rate After the adoption is final, you must apply for an SSN for the child. State income tax rate You cannot continue using the ATIN. State income tax rate   See Form W-7A for more information. State income tax rate Nonresident alien spouse. State income tax rate   If your spouse is a nonresident alien, your spouse must have either an SSN or an ITIN if: You file a joint return, You file a separate return and claim an exemption for your spouse, or Your spouse is filing a separate return. State income tax rate If your spouse is not eligible for an SSN, see the following discussion on ITINs. State income tax rate Individual taxpayer identification number (ITIN). State income tax rate   The IRS will issue you an ITIN if you are a nonresident or resident alien and you do not have and are not eligible to get an SSN. State income tax rate This also applies to an alien spouse or dependent. State income tax rate To apply for an ITIN, file Form W-7 with the IRS. State income tax rate It usually takes about 6 to 10 weeks to get an ITIN. State income tax rate Enter the ITIN on your tax return wherever an SSN is requested. State income tax rate    If you are applying for an ITIN for yourself, your spouse, or a dependent in order to file your tax return, attach your completed tax return to your Form W-7. State income tax rate See the Form W-7 instructions for how and where to file. State income tax rate You cannot e-file a return using an ITIN in the calendar year the ITIN is issued; however, you can e-file returns in the following years. State income tax rate ITIN for tax use only. State income tax rate   An ITIN is for tax use only. State income tax rate It does not entitle you or your dependent to social security benefits or change the employment or immigration status of either of you under U. State income tax rate S. State income tax rate law. State income tax rate Penalty for not providing social security number. State income tax rate   If you do not include your SSN or the SSN of your spouse or dependent as required, you may have to pay a penalty. State income tax rate See the discussion on Penalties , later, for more information. State income tax rate SSN on correspondence. State income tax rate   If you write to the IRS about your tax account, be sure to include your SSN (and the name and SSN of your spouse, if you filed a joint return) in your correspondence. State income tax rate Because your SSN is used to identify your account, this helps the IRS respond to your correspondence promptly. State income tax rate Presidential Election Campaign Fund This fund helps pay for Presidential election campaigns. State income tax rate If you want $3 to go to this fund, check the box. State income tax rate If you are filing a joint return, your spouse can also have $3 go to the fund. State income tax rate If you check a box, your tax or refund will not change. State income tax rate Computations The following information may be useful in making the return easier to complete. State income tax rate Rounding off dollars. State income tax rate   You can round off cents to whole dollars on your return and schedules. State income tax rate If you do round to whole dollars, you must round all amounts. State income tax rate To round, drop amounts under 50 cents and increase amounts from 50 to 99 cents to the next dollar. State income tax rate For example, $1. State income tax rate 39 becomes $1 and $2. State income tax rate 50 becomes $3. State income tax rate   If you have to add two or more amounts to figure the amount to enter on a line, include cents when adding the amounts and round off only the total. State income tax rate Example. State income tax rate You receive two Forms W-2: one showing wages of $5,000. State income tax rate 55 and one showing wages of $18,500. State income tax rate 73. State income tax rate On Form 1040, line 7, you would enter $23,501 ($5,000. State income tax rate 55 + $18,500. State income tax rate 73 = $23,501. State income tax rate 28), not $23,502 ($5,001 + $18,501). State income tax rate Equal amounts. State income tax rate   If you are asked to enter the smaller or larger of two equal amounts, enter that amount. State income tax rate Example. State income tax rate Line 1 is $500. State income tax rate Line 3 is $500. State income tax rate Line 5 asks you to enter the smaller of line 1 or 3. State income tax rate Enter $500 on line 5. State income tax rate Negative amounts. State income tax rate   If you file a paper return and you need to enter a negative amount, put the amount in parentheses rather than using a minus sign. State income tax rate To combine positive and negative amounts, add all the positive amounts together and then subtract the negative amounts. State income tax rate Attachments Depending on the form you file and the items reported on your return, you may have to complete additional schedules and forms and attach them to your paper return. State income tax rate You may be able to file a paperless return using IRS e-file. State income tax rate There's nothing to attach or mail, not even your Forms W-2. State income tax rate See Does My Return Have To Be on Paper, earlier. State income tax rate Form W-2. State income tax rate   Form W-2 is a statement from your employer of wages and other compensation paid to you and taxes withheld from your pay. State income tax rate You should have a Form W-2 from each employer. State income tax rate If you file a paper return, be sure to attach a copy of Form W-2 in the place indicated on the front page of your return. State income tax rate Attach it to the front page of your paper return, not to any attachments. State income tax rate For more information, see Form W-2 in chapter 4. State income tax rate   If you received a Form 1099-R, Distributions From Pensions, Annuities, Retirement or Profit-Sharing Plans, IRAs, Insurance Contracts, etc. State income tax rate , showing federal income tax withheld, and you file a paper return, attach a copy of that form in the place indicated on the front page of your return. State income tax rate Form 1040EZ. State income tax rate   There are no additional schedules to file with Form 1040EZ. State income tax rate Form 1040A. State income tax rate   If you file a paper return, attach any forms and schedules behind Form 1040A in order of the “Attachment Sequence Number” shown in the upper right corner of the form or schedule. State income tax rate Then arrange all other statements or attachments in the same order as the forms and schedules they relate to and attach them last. State income tax rate Do not attach items unless required to do so. State income tax rate Form 1040. State income tax rate   If you file a paper return, attach any forms and schedules behind Form 1040 in order of the “Attachment Sequence Number” shown in the upper right corner of the form or schedule. State income tax rate Then arrange all other statements or attachments in the same order as the forms and schedules they relate to and attach them last. State income tax rate Do not attach items unless required to do so. State income tax rate Third Party Designee You can authorize the IRS to discuss your return with your preparer, a friend, family member, or any other person you choose. State income tax rate If you check the “Yes” box in the Third party designee area of your 2013 tax return and provide the information required, you are authorizing: The IRS to call the designee to answer any questions that arise during the processing of your return, and The designee to: Give information that is missing from your return to the IRS, Call the IRS for information about th
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Securities and Exchange Commission (SEC)

The Securities and Exchange Commission oversees securities exchanges, securities brokers and dealers, investment advisors, and mutual funds in an effort to promote fair dealing, the disclosure of important market information, and to prevent fraud.

Contact the Agency or Department

Website: Securities and Exchange Commission (SEC)

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Phone Number: (202) 551-6551(202) 551-4119 (Disability Program)

Toll-free: (800) 732-0330 (Investor Information)

The State Income Tax Rate

State income tax rate 25. State income tax rate   Pérdidas por Hecho Fortuito y Robo no Relacionadas con los Negocios Table of Contents Qué Hay de Nuevo Introduction Useful Items - You may want to see: Hecho FortuitoMascota de la familia. State income tax rate Deterioro progresivo. State income tax rate Daños ocasionados por paneles de yeso (drywall) corrosivos. State income tax rate Robo Pérdidas de Depósitos Comprobación de las Pérdidas Cómo Calcular una PérdidaDisminución del Valor Justo de Mercado Base Ajustada Seguro y Otros Reembolsos Un Solo Hecho Fortuito en Bienes Múltiples Límites de la DeducciónRegla de los $100 Regla del 10% Cuándo Declarar Ganancias y PérdidasPérdidas en Zonas de Desastre Cómo Declarar Ganancias y Pérdidas Qué Hay de Nuevo Nueva Sección C en el Formulario 4684 para esquemas de inversión de tipo Ponzi (Ponzi-type schemes). State income tax rate  La Sección C del Formulario 4684 (disponible en inglés) es nueva para el año 2013. State income tax rate Usted debe completar la Sección C si está reclamando una deducción de pérdida por robo debido a un esquema de inversión de tipo Ponzi (Ponzi-type scheme) y estará usando el Procedimiento Tributario (Revenue Procedure) 2009-20, según modificado por el Procedimiento Tributario (Revenue Procedure) 2011-58. State income tax rate La Sección C del Formulario 4864 reemplaza el Anexo A del Procedimiento Tributario (Revenue Procedure) 2009-20. State income tax rate No necesita completar el Anexo A. State income tax rate Para más información, vea Pérdidas provenientes de esquemas de inversión de tipo Ponzi (Ponzi-type schemes) en este capítulo. State income tax rate Introduction Este capítulo explica el trato tributario de pérdidas personales (no relacionadas con los negocios o las inversiones) por hecho fortuito, pérdidas por robo y pérdidas en depósitos. State income tax rate Este capítulo también presenta los siguientes temas: Cómo calcular el monto de su pérdida. State income tax rate Cómo considerar seguros y otros reembolsos que reciba. State income tax rate Límites de la deducción. State income tax rate Cuándo y cómo declarar la ocurrencia de un hecho fortuito o robo. State income tax rate Formularios que tiene que presentar. State income tax rate    Si es víctima de un hecho fortuito o robo, tiene que presentar el Formulario 4684, en inglés. State income tax rate Asimismo, tiene que presentar por lo menos uno de los siguientes formularios, todos en inglés: Anexo A (Formulario 1040), Itemized Deductions (Deducciones detalladas). State income tax rate Anexo D (Formulario 1040), Capital Gains and Losses (Ganancias y pérdidas de capital). State income tax rate Expropiaciones forzosas. State income tax rate   Para obtener información sobre expropiaciones de propiedad, vea Involuntary Conversions (Conversiones involuntarias) en el capítulo 1 de la Publicación 544, Sales and other Disposition of Assets (Ventas y otras enajenaciones de bienes), en inglés. State income tax rate Registro para el cálculo de pérdidas por hecho fortuito y robo. State income tax rate    La Publicación 584SP está a su disposición para ayudarle a hacer una lista de artículos de propiedad personal que hayan sido robados o hayan sufrido daños, y luego calcular su pérdida. State income tax rate En dicha publicación se incluyen tablas para ayudarle a calcular el monto de las pérdidas de su casa, artículos del hogar y sus vehículos motorizados. State income tax rate Pérdidas relacionadas con negocios o inversiones. State income tax rate   Para obtener información sobre pérdidas de propiedad de un negocio o de generación de ingresos debido a hechos fortuitos o robo, vea la Publicación 547(SP), Hechos Fortuitos, Desastres y Robos. State income tax rate Useful Items - You may want to see: Publicación 544 Sales and Other Dispositions of Assets (Ventas y otras enajenaciones de activos), en inglés 547(SP) Hechos Fortuitos, Desastres y Robos 584SP Registro de Pérdidas por Hechos Fortuitos (Imprevistos), Desastres y Robos (Propiedad de uso personal)  Formulario (e Instrucciones) Anexo A (Formulario 1040) Itemized Deductions (Deducciones detalladas), en inglés Anexo D (Formulario 1040) Capital Gains and Losses (Ganancias y pérdidas de capital), en inglés 4684 Casualties and Thefts (Hechos fortuitos y robos), en inglés Hecho Fortuito Un hecho fortuito es el daño, la destrucción o la pérdida de propiedad ocasionados por un acontecimiento identificable y repentino, inesperado o poco común. State income tax rate Un acontecimiento repentino es aquél que ocurre rápidamente; no es paulatino ni progresivo. State income tax rate Un acontecimiento inesperado es aquél que comúnmente no se anticipa ni es intencionado. State income tax rate Un acontecimiento poco común es aquél que no ocurre a diario y no es algo típico dentro de las actividades que usted realiza. State income tax rate Pérdidas deducibles. State income tax rate   Las pérdidas deducibles por hechos fortuitos pueden deberse a diversas causas, entre ellas: Accidentes automovilísticos (vea las excepciones en el tema Pérdidas no deducibles , que aparece a continuación). State income tax rate Terremotos. State income tax rate Incendios (vea las excepciones en el tema Pérdidas no deducibles , que aparece a continuación). State income tax rate Inundaciones. State income tax rate Demolición o reubicación de una vivienda poco segura por orden del gobierno debido a un desastre, como se explica en la sección Pérdidas en Zonas de Desastre en la Publicación 547(SP). State income tax rate Hundimientos (derrumbes) de minas. State income tax rate Naufragios. State income tax rate Estallidos supersónicos. State income tax rate Tormentas, incluidos huracanes y tornados. State income tax rate Ataques terroristas. State income tax rate Vandalismo. State income tax rate Erupciones volcánicas. State income tax rate Pérdidas no deducibles. State income tax rate   Una pérdida por hecho fortuito no es deducible si el daño o la destrucción ha sido causado por los siguientes factores: El quiebre accidental de artículos como, por ejemplo, vasos o vajilla fina en condiciones normales. State income tax rate Una mascota de la familia (se explica más adelante). State income tax rate Un incendio si usted, por voluntad propia, lo prendió o le pagó a alguien para que lo prendiera. State income tax rate Un accidente automovilístico si éste fue causado por su propia negligencia o acto voluntario. State income tax rate Esto también es aplicable si el acto o negligencia de alguna persona que actuaba en nombre suyo fue causa del accidente. State income tax rate Deterioro progresivo (explicado más adelante). State income tax rate Mascota de la familia. State income tax rate   La pérdida de bienes debido a daños causados por una mascota de la familia no es deducible como pérdida por hecho fortuito a menos que se cumplan los requisitos indicados anteriormente bajo Hecho Fortuito . State income tax rate Ejemplo. State income tax rate Antes de acostumbrarse a su casa, su nuevo cachorro causó daños a su alfombra oriental antigua. State income tax rate Debido a que los daños no fueron inesperados ni fuera de lo común, la pérdida resultante no se puede deducir como pérdida por hecho fortuito. State income tax rate Deterioro progresivo. State income tax rate    La pérdida de propiedad por causa de deterioro progresivo no es deducible como hecho fortuito. State income tax rate Esto se debe a que el daño ocurre como resultado de un funcionamiento permanente o un proceso normal, en lugar de ser resultado de un acontecimiento repentino. State income tax rate A continuación se presentan algunos ejemplos de daños producidos por el deterioro progresivo: El debilitamiento continuo de un edificio debido al viento normal y las condiciones del tiempo. State income tax rate El deterioro y daño causados a un calentador de agua que explota. State income tax rate Sin embargo, el óxido y el daño por el agua a alfombras y cortinas al explotar el calentador, sí se considera hecho fortuito. State income tax rate La mayoría de las pérdidas de propiedad por motivo de sequía. State income tax rate Para que una pérdida relacionada con sequía sea deducible, por lo general, tiene que ocurrir durante un oficio o negocio o alguna transacción en la que se participe con fines de lucro. State income tax rate Daño por termitas o polillas. State income tax rate El daño o destrucción de árboles, arbustos u otras plantas, causado por hongos, enfermedades, insectos, gusanos o pestes similares. State income tax rate Sin embargo, si ocurre una destrucción repentina debido a una infestación poco común de escarabajos u otros insectos, ésta puede dar lugar a una pérdida por hecho fortuito. State income tax rate Daños ocasionados por paneles de yeso (drywall) corrosivos. State income tax rate   Conforme a un procedimiento especial, es posible que pueda reclamar una deducción por pérdidas fortuitas si su vivienda y sus electrodomésticos quedaron dañados por paneles de yeso corrosivos y usted pagó los costos para reparar dichos bienes. State income tax rate Para información adicional, vea la Publicación 547(SP). State income tax rate Robo Un robo es el acto de tomar y sacar dinero o propiedad con la intención de privar al dueño de éstos. State income tax rate Tomar la propiedad tiene que ser ilegal conforme a las leyes del estado donde el robo tuvo lugar y tiene que haberse realizado con intenciones delictivas. State income tax rate No es necesario indicar una condena por robo. State income tax rate Un robo incluye tomar dinero o propiedad a través de los siguientes medios: Chantaje. State income tax rate Escalamiento (violación de domicilio). State income tax rate Malversación. State income tax rate Extorsión. State income tax rate Secuestro para exigir rescate. State income tax rate Hurto. State income tax rate Robo. State income tax rate Tomar dinero o bienes mediante fraude o declaraciones falsas constituye robo si es un acto ilegal conforme a las leyes estatales o locales. State income tax rate Disminución del valor de mercado de acciones. State income tax rate   No puede deducir como pérdida por robo la disminución del valor de las acciones que haya adquirido en el mercado abierto con fines de inversión si dicha disminución es causada por la revelación de un fraude contable u otro tipo de conducta ilegal por parte de los funcionarios o directores de la entidad que emitió las acciones. State income tax rate Sin embargo, puede deducir como pérdida de capital la pérdida que haya tenido al vender o intercambiar las acciones o si éstas pierden totalmente su valor. State income tax rate Se declara una pérdida de capital en el Anexo D (Formulario 1040), en inglés. State income tax rate Para obtener más información sobre la venta de acciones, acciones sin valor y pérdidas de capital, vea el capítulo 4 de la Publicación 550, en inglés. State income tax rate Propiedad extraviada o perdida. State income tax rate   La simple desaparición de dinero o propiedad no constituye un robo. State income tax rate Sin embargo, una pérdida o desaparición accidental de propiedad puede considerarse hecho fortuito si es el resultado de un acontecimiento identificable que ocurre de manera repentina, inesperada o poco común. State income tax rate Los acontecimientos repentinos, inesperados y poco comunes se definen en una sección anterior. State income tax rate Ejemplo. State income tax rate Se cierra una puerta de su automóvil accidentalmente en su mano y rompe el engaste de su anillo de diamante. State income tax rate El diamante se cae del anillo y nunca lo pudo encontrar. State income tax rate La pérdida del diamante es un hecho fortuito. State income tax rate Pérdidas provenientes de esquemas de inversión de tipo Ponzi (Ponzi-type schemes). State income tax rate   Si sufrió una pérdida por un esquema de inversión de tipo Ponzi, vea: la Resolución Administrativa Tributaria (Revenue Ruling) 2009-9, 2009-14 I. State income tax rate R. State income tax rate B. State income tax rate 735 (disponible en el sitio www. State income tax rate irs. State income tax rate gov/irb/2009-14_IRB/ar07. State income tax rate html). State income tax rate el Procedimiento Tributario (Revenue Procedure) 2009-20, 2009-14 I. State income tax rate R. State income tax rate B. State income tax rate 749 (disponible en el sitio www. State income tax rate irs. State income tax rate gov/irb/2009-14_IRB/ar11. State income tax rate html). State income tax rate el Procedimiento Tributario (Revenue Procedure) 2011-58, 2011-50 I. State income tax rate R. State income tax rate B. State income tax rate 849 (disponible en el sitio www. State income tax rate irs. State income tax rate gov/irb/2011-50_IRB/ar11. State income tax rate html). State income tax rate Si reúne los requisitos y opta por seguir los procedimientos indicados en el Procedimiento Tributario (Revenue Procedure) 2009-20, según modificado por el Procedimiento Tributario (Revenue Procedure) 2011-58, primero debe completar la Sección C del Formulario 4684, en inglés, para determinar la cantidad a entrar en la línea 28 de la Sección B. State income tax rate No complete las líneas 19 a la 27. State income tax rate La Sección C reemplaza al Anexo A del Procedimiento Tributario (Revenue Procedure) 2009-20. State income tax rate No necesita completar el Anexo A. State income tax rate Para información adicional, vea la orden reglamentaria sobre impuestos y los procedimientos tributarios mencionados anteriormente y las Instrucciones para el Formulario 4684. State income tax rate   Si escoge no utilizar el procedimiento del Procedimiento Tributario (Revenue Procedure) 2009-20, usted puede declarar su pérdida por robo completando las líneas 19 a la 39 de la Sección B, según corresponda. State income tax rate Pérdidas de Depósitos Una pérdida de depósitos monetarios puede ocurrir cuando un banco, una cooperativa de crédito u otra institución financiera se declara insolvente o en quiebra (bancarrota). State income tax rate Si usted ha sufrido este tipo de pérdida, puede escoger uno de los métodos siguientes para deducir dicha pérdida: Pérdida por hechos fortuitos. State income tax rate Pérdida ordinaria. State income tax rate Deuda incobrable no relacionada con los negocios. State income tax rate Pérdida ordinaria o por hechos fortuitos. State income tax rate   Tiene la opción de deducir una pérdida de depósitos como hecho fortuito o como pérdida ordinaria, cualquier año en el que pueda calcular de manera razonable la cantidad de depósitos que ha perdido en una institución financiera insolvente o en quiebra. State income tax rate Generalmente puede escoger esta opción cuando presente su declaración de impuestos para ese año y es aplicable a todas las pérdidas en depósitos que haya tenido ese año y en esa institución financiera en particular. State income tax rate Si trata la pérdida como pérdida por hecho fortuito o pérdida ordinaria, no puede considerar la misma cantidad de la pérdida como deuda incobrable no relacionada con los negocios cuando dicha cantidad pierda su valor total. State income tax rate Sin embargo, sí puede tomar una deducción por deuda incobrable no relacionada con los negocios por todo monto de pérdida cuyo valor sea superior a la cantidad estimada que dedujo como pérdida por hecho fortuito o pérdida ordinaria. State income tax rate Una vez que haya tomado esta opción, no puede cambiarla sin autorización del IRS. State income tax rate   Si declara una pérdida ordinaria, reclámela como una deducción miscelánea detallada en la línea 23 del Anexo A (Formulario 1040). State income tax rate La cantidad máxima que puede reclamar es $20,000 ($10,000 si es casado y presenta la declaración por separado), menos toda ganancia que espere recibir de algún seguro estatal. State income tax rate El monto de la pérdida está sujeto al límite del 2% del ingreso bruto ajustado. State income tax rate No puede declarar una pérdida ordinaria si alguna parte de dichos depósitos está asegurada por el gobierno federal. State income tax rate Deudas incobrables no relacionadas con los negocios. State income tax rate   Si decide no deducir la pérdida como pérdida por hecho fortuito o pérdida ordinaria, tendrá que esperar hasta el año en que se determine la pérdida real y entonces deducirla en ese año como deuda incobrable no relacionada con los negocios. State income tax rate Cómo hacer la declaración. State income tax rate   El tipo de deducción que escoja para su pérdida de depósitos determinará cómo debe declarar su pérdida. State income tax rate Si escoge: Pérdida por hecho fortuito — declárela primero en el Formulario 4684 y luego en el Anexo A del Formulario 1040, ambos en inglés. State income tax rate Pérdida ordinaria — declárela en el Anexo A del Formulario 1040 como una deducción miscelánea detallada. State income tax rate Deuda incobrable no relacionada con los negocios — declárela primero en el Formulario 8949 y luego en el Anexo D del Formulario 1040, ambos en inglés. State income tax rate Información adicional. State income tax rate   Para más información, vea la sección titulada Special Treatment for Losses on Deposits in Insolvent or Bankrupt Financial Institutions (Trato especial para pérdidas de depósitos en instituciones financieras insolventes o en quiebra) en las instrucciones del Formulario 4684 o Deposit in Insolvent or Bankrupt Financial Institution (Depósito en una institución financiera insolvente o en quiebra) en la Publicación 550, ambas en inglés. State income tax rate Comprobación de las Pérdidas Para poder deducir una pérdida por hecho fortuito o una pérdida por robo, tiene que poder demostrar que dicho hecho fortuito o robo ocurrió. State income tax rate También tiene que poder justificar la cantidad que declare como deducción. State income tax rate Comprobación de las pérdidas por hecho fortuito. State income tax rate   Para deducir una pérdida por hecho fortuito, sus datos deben mostrar todo lo siguiente: El tipo de hecho fortuito (accidente automovilístico, incendio, tormenta, etc. State income tax rate ) y la fecha en que ocurrió. State income tax rate Que la pérdida ocurrió como resultado directo de dicho hecho fortuito. State income tax rate Que usted era dueño de la propiedad o, si la alquilaba de otra persona, que usted tenía la responsabilidad contractual hacia el dueño por los daños. State income tax rate Si existe una solicitud de reembolso con expectativas razonables de recibirlo. State income tax rate Comprobación de las pérdidas por robo. State income tax rate   Para deducir una pérdida por robo, sus datos deben mostrar todo lo siguiente: La fecha en la que descubrió que su propiedad había desaparecido. State income tax rate Que su propiedad fue robada. State income tax rate Que usted era el dueño de dicha propiedad. State income tax rate Si existe una solicitud de reembolso con expectativas razonables de recibirlo. State income tax rate Es importante que tenga la documentación necesaria que demuestre el monto de la deducción. State income tax rate Si no tiene documentos que corroboran dicha deducción, puede usar otro tipo de pruebas satisfactorias para estos efectos. State income tax rate Cómo Calcular una Pérdida Calcule el monto de la pérdida utilizando los pasos siguientes: Determine la base ajustada de la propiedad antes de haber ocurrido el hecho fortuito o robo. State income tax rate Determine la baja del valor justo de mercado de la propiedad a causa del hecho fortuito o robo. State income tax rate De la cantidad más baja entre las cantidades de los puntos (1) y (2), reste el monto de todo otro seguro o reembolso que haya recibido o espere recibir. State income tax rate En el caso de propiedad para uso personal y propiedad utilizada durante la prestación de servicios como empleado, aplique los límites de la deducción que se explican más adelante para calcular la cantidad de pérdida que puede deducir. State income tax rate Ganancias por reembolsos. State income tax rate   Tiene una ganancia si el reembolso es mayor que la base ajustada de la propiedad. State income tax rate Esto ocurre aun cuando la disminución del valor justo de mercado de la propiedad es menor que la base ajustada. State income tax rate Si obtiene una ganancia, posiblemente tenga que pagar impuestos sobre esa cantidad o tal vez pueda posponer la declaración de dicha ganancia. State income tax rate Vea la Publicación 547(SP) para más información sobre cómo tratar una ganancia proveniente del reembolso de un hecho fortuito o robo. State income tax rate Propiedad alquilada. State income tax rate   Si es responsable de los daños causados por hecho fortuito a una propiedad que alquila, su pérdida es la cantidad que tiene que pagar para reparar la propiedad menos todo seguro u otro reembolso que reciba o espere recibir. State income tax rate Disminución del Valor Justo de Mercado El valor justo de mercado (FMV, por sus siglas en inglés) es el precio por el cual podría vender su propiedad a un comprador dispuesto a comprar cuando ninguno de los dos tiene que vender o comprar y ambos conocen todos los hechos pertinentes. State income tax rate La disminución del valor justo de mercado que se utiliza para calcular el monto de la pérdida por hecho fortuito o robo es la diferencia entre el valor justo de mercado de la propiedad inmediatamente antes e inmediatamente después de ocurrir el hecho fortuito o robo. State income tax rate Valor justo de mercado de la propiedad robada. State income tax rate   El valor justo de mercado de la propiedad inmediatamente después de un robo se considera cero, puesto que usted ya no tiene la propiedad. State income tax rate Ejemplo. State income tax rate Usted compró dólares de plata por un valor nominal de $150 hace varios años. State income tax rate Ésta es la base ajustada de esa propiedad. State income tax rate Este año, le robaron los dólares de plata. State income tax rate El valor justo de mercado de las monedas era $1,000 justo antes de ser robadas y no las cubría el seguro. State income tax rate Su pérdida por robo es $150. State income tax rate Propiedad robada recuperada. State income tax rate   La propiedad robada recuperada es propiedad suya que le fue robada y posteriormente devuelta a usted. State income tax rate Si recupera propiedad después de haber incluido una deducción de pérdida por robo, tiene que volver a calcular la pérdida utilizando la base ajustada más baja de la propiedad (la cual se explica más adelante) o la disminución del valor justo de mercado desde el momento inmediatamente antes de que fuera robada hasta el momento en que se recuperó. State income tax rate Use esta cantidad para volver a calcular la pérdida total para el año en el que se dedujo dicha pérdida. State income tax rate   Si el monto de la pérdida recalculada es menor que la pérdida que dedujo, generalmente tiene que declarar la diferencia como ingresos en el año en que la recuperó. State income tax rate Pero declare la diferencia sólo hasta la cantidad de la pérdida que redujo su impuesto. State income tax rate Para obtener más información sobre la cantidad que debe declarar, vea Recuperación de Fondos en el capítulo 12. State income tax rate Cómo Calcular la Disminución del Valor Justo de Mercado— Aspectos que se Deben Tener en Cuenta Para calcular la disminución del valor justo de mercado debido a un hecho fortuito o un robo, por lo general, necesita una tasación competente. State income tax rate No obstante, también se pueden emplear otras medidas para establecer ciertas disminuciones. State income tax rate Tasación. State income tax rate   Un tasador competente debe realizar una tasación para determinar la diferencia entre valor justo de mercado de la propiedad inmediatamente antes de ocurrir el hecho fortuito o robo e inmediatamente después. State income tax rate El tasador tiene que tener en cuenta los efectos de toda baja general del mercado que pueda ocurrir paralelamente con el hecho fortuito. State income tax rate Esta información es necesaria para limitar toda deducción de la pérdida real que se originó por el daño a la propiedad. State income tax rate   Existen varios factores importantes para evaluar la exactitud de una tasación, entre ellos: El conocimiento del tasador sobre su propiedad antes y después del hecho fortuito o robo. State income tax rate El conocimiento del tasador sobre la venta de propiedades similares en esa zona. State income tax rate El conocimiento del tasador sobre las condiciones de la zona donde ocurrió el hecho fortuito. State income tax rate El método de tasación que utilice el tasador. State income tax rate    Para establecer la cantidad de su pérdida por desastre debido a un desastre declarado como tal por el gobierno federal, quizá podría utilizar una tasación obtenida para un préstamo del gobierno federal (o una garantía de préstamo federal). State income tax rate Para obtener más información sobre desastres, vea la sección titulada Pérdidas en Zonas de Desastre en la Publicación 547(SP). State income tax rate Costo de limpieza y reparaciones. State income tax rate   El costo de reparar propiedad dañada no es parte de la pérdida por hechos fortuitos. State income tax rate Tampoco lo es el costo de la limpieza después de un hecho fortuito. State income tax rate Pero puede utilizar el costo de la limpieza o de las reparaciones después de un hecho fortuito como una medida de la disminución del valor justo de mercado, si cumple con todas las condiciones siguientes: Las reparaciones de hecho se realizan. State income tax rate Las reparaciones son necesarias para que la propiedad vuelva a su condición anterior a que ocurriera el hecho fortuito. State income tax rate La cantidad que se gasta en reparaciones no es excesiva. State income tax rate Las reparaciones se realizan únicamente para reparar los daños. State income tax rate El valor de la propiedad después de efectuadas las reparaciones no es, debido a dichas reparaciones, mayor que el valor de la propiedad antes de ocurrir el hecho fortuito. State income tax rate Jardines. State income tax rate   El costo de restaurar jardines a su condición original después de un hecho fortuito podría indicar la disminución del valor justo de mercado. State income tax rate Es posible que pueda medir la pérdida según lo que gaste en las siguientes actividades: Sacar árboles y arbustos destruidos o dañados, menos el valor de todo artículo salvado que haya recibido. State income tax rate Podar y tomar otras medidas a fin de conservar árboles y arbustos dañados. State income tax rate Volver a plantar si es necesario para restaurar la propiedad a su valor aproximado antes de ocurrir el hecho fortuito. State income tax rate Valor de automóviles. State income tax rate    Los libros de diversas organizaciones automovilísticas que incluyan información sobre su automóvil pueden ser útiles para calcular el valor del mismo. State income tax rate Puede usar los valores de venta al por menor que aparecen en los libros y modificarlos según factores como el millaje y la condición de su vehículo para calcular el valor. State income tax rate Los precios no son oficiales, pero podrían ser útiles para determinar el valor del auto y sugerir precios relativos que sirvan de comparación con las ventas y ofertas actuales de su zona. State income tax rate Si su automóvil no aparece en esos libros, determine el valor basándose en otras fuentes. State income tax rate La oferta que reciba de un concesionario por su automóvil como parte del pago por uno nuevo normalmente no es un cálculo de su valor real. State income tax rate Cómo Calcular la Disminución del Valor Justo de Mercado— Aspectos que no se Deben Tener en Cuenta Por lo general, no se deben tener en cuenta los siguientes puntos al calcular la disminución del valor justo de mercado de su propiedad. State income tax rate Costos de protección. State income tax rate   El costo de proteger su propiedad contra un hecho fortuito o robo no es parte de las pérdidas por hecho fortuito o robo. State income tax rate La suma que gaste para proteger su casa de tormentas, ya sea en seguros o colocando tablones sobre las ventanas, no constituye parte de la pérdida. State income tax rate   Si realiza mejoras permanentes en su propiedad para protegerse de un hecho fortuito o robo, agregue el costo de estas mejoras a la base de la propiedad. State income tax rate Un ejemplo sería el costo de un dique para prevenir inundaciones. State income tax rate Excepción. State income tax rate   Los gastos en los que incurrió en relación a pagos calificados de mitigación de desastres no se pueden añadir a la base de la propiedad, ni deducirse como gastos de negocio. State income tax rate Vea Pérdidas en Zonas de Desastre en la Publicación 547(SP). State income tax rate Gastos imprevistos. State income tax rate   Los gastos imprevistos en los que incurra por causa de un hecho fortuito o robo, como por ejemplo los gastos de tratamiento de lesiones personales, gastos de vivienda temporal o de alquilar un automóvil, no constituyen parte de su pérdida por hecho fortuito o robo. State income tax rate Costo de reposición. State income tax rate   Los costos de reposición de bienes robados o destruidos no son parte de la pérdida por hecho fortuito o robo. State income tax rate Valor sentimental. State income tax rate   No tenga en cuenta el valor sentimental cuando calcule su pérdida. State income tax rate Si un retrato familiar, artículos heredados o recuerdos han sido dañados, destruidos o robados, tiene que basar su pérdida sólo en el valor justo de mercado de estos bienes, limitado por su base ajustada en dichos bienes. State income tax rate Disminución del valor de mercado de la propiedad en la zona del hecho fortuito o en sus alrededores. State income tax rate   No se puede tener en cuenta la disminución del valor de una propiedad por encontrarse en una zona afectada por un hecho fortuito o en los alrededores de esa zona, o en una zona que podría volver a sufrir un hecho de este tipo. State income tax rate Su pérdida es sólo por los daños reales a la propiedad. State income tax rate Sin embargo, si su hogar se encuentra en un área declarada zona de desastre por el gobierno federal, vea Pérdidas en Zonas de Desastre en la Publicación 547(SP). State income tax rate Costos de fotografías y tasaciones. State income tax rate    Las fotografías tomadas después de haber ocurrido el hecho fortuito servirán para establecer la condición y el valor de la propiedad después de los daños. State income tax rate También serán útiles las fotografías que muestren la condición de la propiedad después de haber sido reparada, restaurada o repuesta. State income tax rate   Se usan tasaciones para calcular la disminución del valor justo de mercado por un hecho fortuito o robo. State income tax rate Para obtener información sobre las tasaciones, vea Tasación en la sección anterior titulada Cómo Calcular la Disminución del Valor Justo de Mercado — Aspectos que se Deben Tener en Cuenta. State income tax rate   Los costos de fotografías y tasaciones usadas como prueba del valor y condición de la propiedad dañada por causa de un hecho fortuito no son parte de la pérdida. State income tax rate Puede declarar estos costos como una deducción miscelánea detallada sujeta al límite del 2% del ingreso bruto ajustado del Anexo A (Formulario 1040). State income tax rate Para más información acerca de las deducciones misceláneas, vea el capítulo 28. State income tax rate Base Ajustada La base ajustada es el grado de inversión (o base) que usted tiene en los bienes (normalmente el costo) que posee, el cual se ve aumentado o disminuido por varios acontecimientos, como mejoras y pérdidas por hecho fortuito. State income tax rate Para más información, vea el cápitulo 13. State income tax rate Seguro y Otros Reembolsos Si recibe un pago de un seguro u otro tipo de reembolso, tiene que restar el monto del reembolso cuando calcule su pérdida. State income tax rate No tendrá pérdida por hechos fortuitos o por robo en la medida en que se le reembolse. State income tax rate Si espera un reembolso parcial o total de la pérdida, tiene que restar el monto del reembolso esperado cuando calcule la pérdida. State income tax rate Tiene que reducir la pérdida aun si no recibe el pago hasta un año tributario posterior. State income tax rate Vea más adelante la sección titulada Reembolso Recibido Después de la Deducción de una Pérdida . State income tax rate En caso de no presentar una reclamación de reembolso. State income tax rate   Si su propiedad está asegurada, tiene que presentar oportunamente al seguro una reclamación de reembolso de la pérdida. State income tax rate De lo contrario, no puede deducir esta pérdida como hecho fortuito o robo. State income tax rate Sin embargo, la porción de la pérdida que no cubre el seguro no está sujeta a esta regla (por ejemplo, un monto deducible). State income tax rate Ejemplo. State income tax rate Usted tiene una póliza de seguro de automóvil con un deducible de $1,000. State income tax rate Como su seguro no cubrió los primeros $1,000 de un choque automovilístico, los $1,000 constituirían una suma deducible (sujeta a los límites de la deducción que se explican más adelante). State income tax rate Esto es cierto aun si no presenta una reclamación de reembolso al seguro, ya que su póliza de seguro bajo ninguna circunstancia le hubiera reembolsado la suma deducible. State income tax rate Tipos de Reembolsos El tipo de reembolso más común es el pago del seguro por bienes robados o dañados. State income tax rate A continuación se examinan otros tipos de reembolsos. State income tax rate Vea también las Instrucciones del Formulario 4684, en inglés. State income tax rate Fondo de emergencia del empleador en caso de desastre. State income tax rate   Si recibe dinero proveniente del fondo de emergencia del empleador en caso de desastre y tiene que utilizar ese dinero para arreglar o reponer bienes sobre los cuales declara una deducción de pérdida por hecho fortuito, tiene que tener en cuenta esa suma cuando calcule dicha deducción. State income tax rate Tenga en cuenta sólo la cantidad que utilizó para reponer los bienes destruidos o dañados. State income tax rate Ejemplo. State income tax rate Su vivienda sufrió daños considerables en un tornado. State income tax rate El monto de su pérdida después del reembolso de la compañía de seguros fue de $10,000. State income tax rate Su empleador estableció un fondo de ayuda en caso de desastre para los empleados. State income tax rate Aquellos empleados que recibieron dinero de ese fondo tuvieron que usarlo para reparar o reponer los bienes que resultaron dañados o destruidos. State income tax rate Usted recibió $4,000 como parte de este fondo y gastó toda esa suma haciendo reparaciones a su casa. State income tax rate Al calcular su pérdida por hecho fortuito, tiene que restar del total de su pérdida no reembolsada ($10,000) los $4,000 que recibió del fondo de su empleador. State income tax rate Por lo tanto, su pérdida por hechos fortuitos antes de aplicar los límites de la deducción (que se examinan más adelante) es de $6,000. State income tax rate Regalos en efectivo. State income tax rate   Si, como víctima de algún desastre, recibe donaciones excluibles en efectivo, y no existen límites sobre cómo puede usar el dinero, no puede reducir la pérdida por hecho fortuito con este tipo de donaciones. State income tax rate Esto es aplicable aun cuando use el dinero para pagar reparaciones de la propiedad dañada en el desastre. State income tax rate Ejemplo. State income tax rate Su vivienda fue dañada por un huracán. State income tax rate Sus familiares y vecinos le dieron donaciones en efectivo excluibles de sus ingresos. State income tax rate Usted utilizó parte de esas donaciones para realizar reparaciones en su vivienda. State income tax rate No hubo límites ni restricciones sobre cómo debía usar ese dinero en efectivo. State income tax rate Como era una donación excluible de su ingreso, el dinero que recibió y usó para pagar esas reparaciones no reduce el monto de la pérdida por hechos fortuitos de su casa dañada. State income tax rate Pagos del seguro por gastos de manutención. State income tax rate   No reduzca la pérdida por hechos fortuitos con pagos que haya recibido del seguro para cubrir gastos de manutención en cualquiera de las dos situaciones siguientes: Si pierde el uso de su vivienda principal debido a un hecho fortuito. State income tax rate Si las autoridades del gobierno no le permiten acceso a su vivienda principal por causa de un hecho fortuito o por amenaza de que éste ocurra. State income tax rate Inclusión en los ingresos. State income tax rate   Si estos pagos del seguro son mayores al aumento temporal de sus gastos de manutención, tiene que incluir el excedente en sus ingresos. State income tax rate Declare esta cantidad en la línea 21 del Formulario 1040. State income tax rate Sin embargo, si el hecho fortuito tuvo lugar en una zona de desastre declarada por el gobierno federal, ninguno de los pagos del seguro será tributable. State income tax rate Vea Pagos calificados para mitigación de desastres bajo Pérdidas en Zonas de Desastre en la Publicación 547(SP). State income tax rate   El aumento temporal de los gastos de manutención es la diferencia entre los gastos de manutención reales en los que su familia y usted han incurrido durante el período en que no pudieron usar su vivienda y los gastos normales de manutención para ese período. State income tax rate Los gastos de manutención reales son aquellos gastos razonables y necesarios en los que se ha incurrido debido a la pérdida de su vivienda principal. State income tax rate Por lo general, estos gastos incluyen las cantidades pagadas por: Alquiler de una vivienda adecuada. State income tax rate Transporte. State income tax rate Alimentos. State income tax rate Servicios públicos. State income tax rate Servicios misceláneos. State income tax rate Los gastos normales de manutención son los gastos en los cuales normalmente hubiera incurrido, pero no lo hizo por haber ocurrido un hecho fortuito o por la amenaza de que uno ocurriera. State income tax rate Ejemplo. State income tax rate Usted tuvo que abandonar su apartamento durante un mes a causa de un incendio y alojarse en un motel. State income tax rate Normalmente paga $525 al mes de alquiler, pero no tuvo que pagar durante el mes en que el apartamento estuvo desocupado. State income tax rate Este mes pagó $1,200 por alojarse en un motel. State income tax rate Normalmente paga $200 al mes en alimentación. State income tax rate Sus gastos de alimentación durante este mes fueron de $400. State income tax rate Usted recibió $1,100 de su compañía de seguros para cubrir sus gastos de manutención. State income tax rate Calcule el pago que tiene que incluir en los ingresos de la siguiente manera: 1) Pagos del seguro para gastos de manutención $1,100 2) Gastos reales durante el mes en que no puede vivir en su casa debido al incendio 1,600   3) Gastos normales de manutención 725   4) Aumento temporal de los gastos de manutención:  Reste la línea 3 de la línea 2 875 5) Cantidad del pago que se puede incluir en el ingreso: Reste la línea 4  de la línea 1 $ 225 Año tributario en el cual se incluye la cantidad. State income tax rate   La parte del pago del seguro sujeta a impuestos se incluye como ingreso para el año en que vuelva a hacer uso de su vivienda principal o, si ocurre más adelante, el año en el que reciba la parte tributable del pago del seguro. State income tax rate Ejemplo. State income tax rate En agosto de 2011, su vivienda principal fue destruida por un tornado. State income tax rate En el mes de noviembre de 2012, usted volvió a habitar su vivienda. State income tax rate Los pagos que recibió del seguro en los años 2011 y 2012 fueron $1,500 más que el aumento temporal de sus gastos de manutención durante esos 2 años. State income tax rate Esta cantidad se incluye como ingresos en el Formulario 1040 de 2012. State income tax rate Si durante 2013 recibe pagos adicionales para cubrir los gastos de manutención que tuvo en 2011 y 2012, tiene que incluir esos pagos como ingresos en su Formulario 1040 de 2013. State income tax rate Asistencia en caso de desastre. State income tax rate   Los alimentos, suministros médicos y otras formas de asistencia que usted reciba no reducen su monto de pérdida por hechos fortuitos, a menos que sean una reposición de bienes perdidos o destruidos. State income tax rate Los pagos calificados de asistencia en caso de desastre que reciba por gastos en los que haya incurrido derivados de un desastre declarado por el gobierno federal no son ingresos tributables en su caso. State income tax rate Para mayor información, vea Pérdidas en Zonas de Desastre en la Publicación 547(SP). State income tax rate Los pagos de ayuda por desempleo en caso de desastre constituyen beneficios tributables por desempleo. State income tax rate Por lo general, los subsidios de asistencia en casos de desastre y los pagos para atenuar desastres que reúnen los requisitos y que se reciban conforme a la Robert T. State income tax rate Stafford Disaster Relief and Emergency Assistance Act (Ley Robert T. State income tax rate Stafford de Asistencia en Caso de Desastre y de Emergencia) o al National Flood Insurance Act (Ley del Seguro Nacional en caso de Inundaciones) (según vigente el 15 de abril de 2005) no se incluyen en sus ingresos. State income tax rate Vea Pérdidas en Zonas de Desastre en la Publicación 547(SP). State income tax rate Reembolso Recibido Después de la Deducción de una Pérdida Si calculó su pérdida por hechos fortuitos o robo utilizando la cantidad del reembolso esperado, es posible que tenga que ajustar su declaración de impuestos para el año tributario en el cual reciba su reembolso real. State income tax rate Esta sección explica el ajuste que podría verse obligado a hacer. State income tax rate Reembolso real menor a la cantidad esperada. State income tax rate   Si posteriormente recibe un reembolso menor de lo que esperaba, incluya esa diferencia como pérdida junto con las demás (si las hubiera) en la declaración del año en el cual razonablemente no espere recibir reembolso adicional. State income tax rate Ejemplo. State income tax rate En el año 2012, su automóvil personal tenía un valor justo de mercado de $2,000 cuando fue destruido en un choque con otro automóvil. State income tax rate El accidente se debió a la negligencia del otro conductor. State income tax rate Al final del año 2012, existía una posibilidad razonable de que el dueño del otro vehículo le reembolsara la totalidad de los daños. State income tax rate Usted no tuvo una pérdida deducible durante el 2012. State income tax rate En enero de 2013, los tribunales le adjudicaron $2,000. State income tax rate Sin embargo, en el mes de julio se hizo evidente que no podría cobrar cantidad alguna del otro conductor. State income tax rate Puede deducir la pérdida en 2013 conforme a los límites explicados más adelante. State income tax rate Reembolso real mayor a la cantidad esperada. State income tax rate   Si posteriormente recibe un reembolso que resulta ser mayor que la cantidad esperada, tras haber solicitado una deducción por la pérdida, puede que tenga que incluir el monto adicional del reembolso en sus ingresos del año en que lo recibió. State income tax rate No obstante, si alguna parte de la deducción original no redujo su impuesto para el año anterior, no incluya esa parte del reembolso en sus ingresos. State income tax rate No vuelva a calcular su impuesto para el año en que solicitó la deducción. State income tax rate Para más información, vea Recuperación de Fondos en el capítulo 12. State income tax rate Si el total de todos los reembolsos que reciba es mayor a la base ajustada de los bienes destruidos o robados, obtendrá una ganancia a partir del hecho fortuito o robo. State income tax rate Si ya ha hecho una deducción por una pérdida y recibe ese reembolso posteriormente en otro año, es posible que tenga que incluir la ganancia en sus ingresos por el año posterior. State income tax rate Incluya la ganancia como ingreso ordinario hasta el monto de la deducción que redujo sus impuestos el año anterior. State income tax rate Vea Cómo Calcular una Ganancia en la Publicación 547(SP) para más información sobre cómo tratar una ganancia proveniente del reembolso de un hecho fortuito o robo. State income tax rate Reembolso real por la cantidad esperada. State income tax rate   Si recibe un reembolso por la cantidad exacta que esperaba recibir, no tiene que incluir cantidad alguna en sus ingresos y no puede deducir pérdida adicional alguna. State income tax rate Ejemplo. State income tax rate En diciembre de 2013, usted tuvo un accidente cuando conducía su automóvil personal. State income tax rate Las reparaciones de su automóvil costaron $950. State income tax rate Usted tenía $100 como deducible de su seguro contra choques. State income tax rate Su compañía de seguros aceptó reembolsarle la cantidad correspondiente al resto de los daños. State income tax rate Como esperaba un reembolso de la compañía de seguros, en el año 2013 no tuvo una deducción de pérdida por hecho fortuito. State income tax rate Debido a la regla de los $100 (tratada más adelante bajo Límites de la Deducción ), no puede deducir los $100 que pagó como suma deducible. State income tax rate Cuando reciba los $850 de la compañía de seguros en 2014, no los declare como ingresos. State income tax rate Un Solo Hecho Fortuito en Bienes Múltiples Bienes muebles. State income tax rate   Los bienes muebles son todos aquéllos que no sean bienes raíces. State income tax rate Si le roban bienes muebles, o si un hecho fortuito los daña o los destruye, tendrá que calcular la pérdida de cada artículo por separado. State income tax rate Luego combine dichas pérdidas para calcular el total de su pérdida procedente de aquel hecho fortuito o robo. State income tax rate Ejemplo. State income tax rate Un incendio en su casa destruyó una silla tapizada, una alfombra oriental y una mesa antigua. State income tax rate Usted no tenía seguro contra incendio para cubrir su pérdida. State income tax rate (Éste fue el único hecho fortuito o robo que sufrió durante el año). State income tax rate Pagó $750 por la silla y calculó que la misma tenía un valor justo de mercado de $500 justo antes del incendio. State income tax rate La alfombra costó $3,000 y tenía un valor justo de mercado de $2,500 justo antes del incendio. State income tax rate Compró la mesa en una subasta a un precio de $100 antes de enterarse de que era una antigüedad. State income tax rate La habían tasado en $900 antes del incendio. State income tax rate La pérdida de cada uno de esos artículos se calcula de la manera siguiente:     Silla Alfombra Mesa 1) Base (costo) $750 $3,000 $100 2) Valor justo de mercado antes del incendio $500 $2,500 $900 3) Valor justo de mercado después del incendio –0– –0– –0– 4) Disminución del valor justo de mercado $500 $2,500 $900 5) Pérdida (cantidad menor entre la línea (1) o la línea (4)) $500 $2,500 $100           6) Pérdida total     $3,100 Bienes raíces. State income tax rate   Para calcular una pérdida de bienes raíces de uso personal, toda la propiedad (incluidas las mejoras como edificios, árboles y arbustos) se considera una sola. State income tax rate Calcule la pérdida utilizando la cantidad de la base ajustada o la disminución del valor justo de mercado de toda la propiedad, la que sea menor. State income tax rate Ejemplo. State income tax rate Usted compró su vivienda hace algunos años. State income tax rate En esa época pagó $160,000 ($20,000 por el terreno y $140,000 por la casa). State income tax rate También gastó $2,000 por concepto de jardinería ornamental. State income tax rate Este año, un incendio destruyó su vivienda. State income tax rate El incendio también ocasionó daños a los arbustos y árboles del patio. State income tax rate El incendio fue la única pérdida por hecho fortuito o robo que tuvo este año. State income tax rate Tasadores competentes valoraron la propiedad completa en $200,000 antes del incendio, pero sólo en $30,000 después de éste. State income tax rate (No se incluye la pérdida de enseres domésticos en este ejemplo. State income tax rate Ésta se calcularía por separado para cada artículo, como se explica anteriormente bajo Bienes muebles ). State income tax rate Poco después del incendio, la compañía de seguros le pagó $155,000 por la pérdida. State income tax rate La deducción de la pérdida por hecho fortuito se calcula de la siguiente forma: 1) Base ajustada de la propiedad completa (terreno, edificio y jardinería ornamental) $162,000 2) Valor justo de mercado de toda la propiedad antes del incendio $200,000 3) Valor justo de mercado de toda la propiedad después del incendio 30,000 4) Disminución del valor justo de mercado de toda la propiedad $170,000 5) Pérdida (cantidad menor entre la línea (1) o la línea (4)) $162,000 6) Reste la cantidad del seguro 155,000 7) Pérdida después del reembolso $7,000 Tabla 25-1. State income tax rate Cómo Aplicar los Límites de la Deducción por Bienes de Uso Personal   Regla de los $100 Regla del 10% Aplicación General Al calcular su deducción, tiene que restar $100 de cada pérdida por hecho fortuito o robo. State income tax rate Aplique esta regla después de haber calculado el monto de su pérdida. State income tax rate Tiene que restar el 10% de su ingreso bruto ajustado del total de las pérdidas por hecho fortuito o robo. State income tax rate Aplique esta regla después de haber descontado $100 (regla de los $100) de cada pérdida. State income tax rate Un Solo Suceso Aplique esta regla sólo una vez, aún cuando se haya visto afectado un gran número de bienes. State income tax rate Aplique esta regla sólo una vez, aún cuando se haya visto afectado un gran número de bienes. State income tax rate Más de un Suceso Aplique esta regla a la pérdida derivada de cada suceso. State income tax rate Aplique esta regla al total de pérdidas derivadas de todos los sucesos. State income tax rate Más de una Persona– Con Pérdida del Mismo Suceso (que no sea una pareja casada que presenta una declaración conjunta) Aplique esta regla independientemente a cada persona. State income tax rate Aplique esta regla independientemente a cada persona. State income tax rate Pareja Casada– con pérdidas a partir del mismo suceso Declaración Conjunta Aplique esta regla como si fueran una sola persona. State income tax rate Aplique esta regla como si fueran una sola persona. State income tax rate Declaración por Separado Aplique esta regla independientemente a cada cónyuge. State income tax rate Aplique esta regla independientemente a cada cónyuge. State income tax rate Más de un Dueño  (que no sea una pareja casada  que presenta una declaración conjunta) Aplique esta regla independientemente a cada propietario de una misma propiedad. State income tax rate Aplique esta regla independientemente a cada propietario de una misma propiedad. State income tax rate Límites de la Deducción Después de calcular la pérdida por hecho fortuito o robo, tiene que calcular cuánta parte de la pérdida puede deducir. State income tax rate Si la misma fue una pérdida en bienes de uso personal o de su familia, hay dos límites a la cantidad que puede deducir por el hecho fortuito o robo. State income tax rate Tiene que descontar $100 (regla de los $100) de cada pérdida por hecho fortuito o robo. State income tax rate Tiene que restar además el 10% de su ingreso bruto ajustado (regla del 10%) del total de sus pérdidas por hecho fortuito o robo. State income tax rate Estas reducciones se hacen en el Formulario 4684, en inglés. State income tax rate Estas reglas se explican a continuación y la Tabla 25-1 resume cómo aplicar la regla de los $100 y la regla del 10% en varias situaciones. State income tax rate Para explicaciones y ejemplos más detallados, vea la Publicación 547(SP). State income tax rate Propiedad usada en parte para fines comerciales y en parte para fines personales. State income tax rate   Cuando los bienes se utilizan en parte para fines personales y en parte para fines comerciales o de generación de ingresos, la deducción de la pérdida por hechos fortuitos o robo se calcula por separado para la porción de uso personal y para la porción con fines comerciales o de generación de ingresos. State income tax rate Es preciso calcular ambas por separado porque la regla de los $100 y la regla del 10% son aplicables únicamente a la pérdida ocasionada en la porción para uso personal de la propiedad. State income tax rate Regla de los $100 Después de calcular su pérdida de bienes de uso personal debido a un hecho fortuito o robo, tiene que restar $100 de esa pérdida. State income tax rate Esta reducción es aplicable a cada pérdida total por hecho fortuito o robo. State income tax rate No importa el número de bienes afectados en un suceso. State income tax rate Sólo será aplicable una reducción de $100. State income tax rate Ejemplo. State income tax rate Una tormenta de granizo causa daños a su casa y a su automóvil. State income tax rate Calcule la cantidad de la pérdida, como se explica anteriormente, para cada uno de estos artículos. State income tax rate Como las pérdidas se deben a un solo acontecimiento, combine las pérdidas y descuente $100 del monto combinado. State income tax rate Un solo suceso. State income tax rate   Por lo general, los sucesos que están estrechamente relacionados en cuanto a origen causan un solo hecho fortuito. State income tax rate Es un solo hecho fortuito cuando el daño se deriva de dos o más causas estrechamente relacionadas, como por ejemplo, daños por viento e inundaciones provocados por la misma tormenta. State income tax rate Regla del 10% Tiene que restar, del total de sus pérdidas por hecho fortuito o robo causadas a bienes de uso personal, un 10% de su ingreso bruto ajustado. State income tax rate Aplique esta regla después de haber descontado $100 de cada pérdida. State income tax rate Para información adicional, vea las Instrucciones del Formulario 4684, en inglés. State income tax rate Si tiene ganancias y pérdidas por hecho fortuito o robo, vea más adelante la sección titulada Ganancias y pérdidas. State income tax rate Ejemplo 1. State income tax rate En junio, descubrió que robaron en su casa. State income tax rate Su pérdida después del reeembolso del seguro fue $2,000. State income tax rate Su ingreso bruto ajustado del año en el que descubrió el robo es $29,500. State income tax rate Primero se aplica la regla de los $100 y luego la regla del 10%. State income tax rate Calcule su deducción por concepto de pérdida por robo como se muestra a continuación: 1) Pérdida después del reembolso del seguro $2,000 2) Reste $100 100 3) Pérdida después de aplicar la regla de los $100 $1,900 4) Reste el 10% de $29,500 de ingreso bruto ajustado 2,950 5) Deducción de pérdida por robo –0–       Usted no tiene una deducción por concepto de pérdida por robo porque su pérdida después de haber aplicado la regla de los $100 ($1,900) es menor del 10% de su ingreso bruto ajustado ($2,950). State income tax rate Ejemplo 2. State income tax rate En marzo, usted tuvo un accidente automovilístico que destruyó completamente su vehículo. State income tax rate No tenía seguro contra accidentes y por lo tanto no recibió reembolso del seguro. State income tax rate La pérdida que tuvo en su automóvil fue $1,800. State income tax rate En noviembre, un incendio causó daños en el sótano de su casa y destruyó completamente los muebles, la máquina lavadora, la secadora y otros artículos que guardaba allí. State income tax rate Su pérdida de los artículos del sótano después del reembolso fue de $2,100. State income tax rate Su ingreso bruto ajustado para el año en que ocurrieron el accidente y el incendio es de $25,000. State income tax rate Usted calcula su deducción de pérdidas por hechos fortuitos de la siguiente forma:             Vehículo Sótano 1) Pérdida $1,800 $2,100 2) Reste $100 por incidente 100 100 3) Pérdida después de aplicar la regla de los $100 $1,700 $2,000 4) Total de la pérdida $3,700 5) Reste el 10% de $25,000 del ingreso bruto ajustado 2,500 6) Deducción de pérdida por hecho fortuito $1,200 Ganancias y pérdidas. State income tax rate   Si tiene tanto ganancias como pérdidas por hechos fortuitos o robo de bienes de uso personal, tiene que comparar el total de ganancias con el total de pérdidas. State income tax rate Haga esto luego de haber descontado todo reembolso, y los $100, del monto de cada pérdida, pero antes de haber restado el 10% del ingreso bruto ajustado de las pérdidas. State income tax rate Las ganancias por hecho fortuito o robo no incluyen ganancias que usted haya decidido aplazar. State income tax rate Vea la Publicación 547(SP) para más información sobre el aplazamiento de la declaración de una ganancia. State income tax rate Pérdidas mayores a las ganancias. State income tax rate   Si sus pérdidas resultan ser mayores que sus ganancias reconocidas, reste las ganancias de las pérdidas y reste del resultado el 10% de su ingreso bruto ajustado. State income tax rate El resto, si lo hubiera, es su pérdida deducible proveniente de bienes de uso personal. State income tax rate Ganancias mayores a las pérdidas. State income tax rate   Si las ganancias reconocidas son mayores que las pérdidas, reste las pérdidas de las ganancias. State income tax rate La diferencia se considera una ganancia de capital y tiene que declararse en el Anexo D (Formulario 1040). State income tax rate La regla del 10% no es aplicable a las ganancias. State income tax rate Cuándo Declarar Ganancias y Pérdidas Ganancias. State income tax rate   Si recibe un reembolso de seguros o de otro tipo que sea mayor a la base ajustada en los bienes que fueron destruidos o robados, tiene una ganancia resultante del hecho fortuito o robo. State income tax rate Tiene que incluir esta ganancia en su ingreso en el año en que reciba el reembolso, a menos que escoja aplazar la declaración de la ganancia según lo explicado en la Publicación 547(SP). State income tax rate Si tiene una pérdida, vea la Tabla 25-2. State income tax rate Tabla 25-2. State income tax rate Cuándo Deducir una Pérdida SI tiene una pérdida. State income tax rate . State income tax rate . State income tax rate ENTONCES dedúzcala en el año en el que. State income tax rate . State income tax rate . State income tax rate proveniente de un hecho fortuito, ocurrió la pérdida. State income tax rate en una zona de desastre declarada como tal por el gobierno federal, ocurrió el desastre o el año inmediatamente antes del desastre. State income tax rate proveniente de un robo, el robo fue descubierto. State income tax rate en un depósito tratado como:   • hecho fortuito o cualquier pérdida ordinaria, se puede llegar a un cálculo aproximado razonable. State income tax rate • deuda incobrable, los depósitos no tienen ningún valor. State income tax rate Pérdidas. State income tax rate   Por lo general, puede deducir una pérdida por hecho fortuito no reembolsable sólo en el año tributario en el cual ocurrió el hecho fortuito. State income tax rate Esto es aplicable aun cuando no repare o reponga los bienes dañados hasta un año posterior. State income tax rate   Puede deducir pérdidas por robo no reembolsables sólo en el año en el que descubrió que los bienes fueron robados. State income tax rate   Si no está seguro de si se le va a reembolsar alguna parte de la pérdida por hecho fortuito o robo, no deduzca dicha parte hasta el año tributario en que llegue a ser razonablemente seguro que no se le va a reembolsar. State income tax rate Pérdidas de depósitos. State income tax rate   Si su pérdida es una pérdida de depósitos hechos en una institución financiera insolvente o en quiebra, vea la sección anterior, Pérdidas de Depósitos . State income tax rate Pérdidas en Zonas de Desastre Normalmente, tiene que deducir una pérdida por hecho fortuito en el año en el que aconteció. State income tax rate No obstante, si sufre una pérdida por hecho fortuito a causa de un desastre declarado como tal por el gobierno federal que ocurrió en una zona beneficiaria de ayuda pública y/o privada, puede optar por deducir esta pérdida en su declaración o declaración enmendada para cualquiera de los siguientes años: El año en el que aconteció el desastre. State income tax rate El año inmediatamente anterior al año cuando aconteció el desastre. State income tax rate Ganancias. State income tax rate    Hay reglas especiales que corresponden si escoge aplazar la declaración de ganancias sobre bienes dañados o destruidos en una zona de desastre declarada como tal por el gobierno federal. State income tax rate Para saber más sobre esas reglas especiales, vea la Publicación 547(SP). State income tax rate Plazos tributarios aplazados. State income tax rate   El IRS puede aplazar ciertos plazos tributarios hasta 1 año para aquellos contribuyentes que sean afectados por un desastre declarado por el gobierno federal. State income tax rate Los plazos tributarios que puede aplazar el IRS incluyen aquéllos para presentar las declaraciones de impuesto sobre el ingreso y el impuesto sobre la nómina, y también puede aplazar los plazos para pagar el impuesto sobre el ingreso y el impuesto sobre la nómina así como para hacer aportaciones a un arreglo IRA tradicional o un arreglo Roth IRA. State income tax rate   Si se posterga el plazo tributario, el IRS anunciará este aplazamiento en su zona mediante un comunicado de prensa, una orden reglamentaria sobre impuestos, procedimientos tributarios, avisos, anuncios y a través de otros comunicados del Boletín de Impuestos Internos (IRB, por sus siglas en inglés) que le puedan servir de guía. State income tax rate Vaya a www. State income tax rate irs. State income tax rate gov/Spanish/Alivio-Tributario-en-Situaciones-de-Desastre-para-Personas-y-Negocios para ver si algún plazo tributario ha sido pospuesto en su área y para más información acerca de alivios en situaciones de desastre. State income tax rate Quién cumple los requisitos. State income tax rate   Si el IRS posterga un plazo tributario, los siguientes contribuyentes reúnen los requisitos para este aplazamiento: Toda persona física cuya vivienda principal está ubicada en una zona de desastre con cobertura (como se define más adelante). State income tax rate Toda entidad comercial o empresario por cuenta propia cuyo lugar principal de trabajo se encuentre en una zona de desastre con cobertura. State income tax rate Una persona que trabaje en servicios de ayuda y esté afiliada con alguna organización filantrópica o gubernamental y que esté ofreciendo ayuda en una zona de desastre que tenga cobertura. State income tax rate Toda persona física, entidad comercial o empresa por cuenta propia cuyos registros se necesiten para cumplir un plazo tributario ya aplazado, siempre que esa documentación se mantenga en una zona de desastre con cobertura. State income tax rate No es necesario que la vivienda principal o lugar principal de trabajo esté ubicado en la zona de desastre con cobertura. State income tax rate Todo caudal hereditario o fideicomiso que tenga registros tributarios necesarios para cumplir un plazo tributario ya aplazado, siempre que esa documentación se mantenga en una zona de desastre con cobertura. State income tax rate El cónyuge que presente una declaración conjunta con un contribuyente que reúna los requisitos para obtener un aplazamiento. State income tax rate Toda persona física, entidad comercial o empresa por cuenta propia no ubicada en una zona de desastre con cobertura pero cuyos registros necesarios para cumplir un plazo tributario ya aplazado se mantengan en dicha zona de desastre con cobertura. State income tax rate Toda persona física que haya visitado la zona de desastre con cobertura y que haya fallecido o sufrido lesiones por causa del desastre. State income tax rate Cualquier otra persona que el IRS determine que ha sido afectada por un desastre declarado como tal por el gobierno federal. State income tax rate Zona de desastre con cobertura. State income tax rate   Es una zona de desastre declarada como tal por el gobierno federal en la cual el IRS ha decidido postergar los plazos tributarios hasta por un año. State income tax rate Reducción de intereses y multas. State income tax rate   El IRS puede reducir los intereses y multas por impuestos sobre el ingreso que no hayan sido pagados en su totalidad por la duración del aplazamiento de plazos tributarios. State income tax rate Información adicional. State income tax rate   Para mayor información, vea Pérdidas en Zonas de Desastre en la Publicación 547(SP). State income tax rate Cómo Declarar Ganancias y Pérdidas Use el Formulario 4684, en inglés, para declarar una ganancia o pérdida deducible de un hecho fortuito o robo. State income tax rate Si sufre más de un solo hecho fortuito o robo, use un Formulario 4684 distinto para determinar su pérdida o ganancia para cada acontecimiento. State income tax rate Combine las ganancias y pérdidas en un solo Formulario 4684. State income tax rate Siga las instrucciones del mismo con respecto a qué líneas se han de llenar. State income tax rate Además, tiene que usar el anexo correspondiente para declarar una ganancia o pérdida. State income tax rate El anexo que debe usar dependerá de si tiene una ganancia o pérdida. State income tax rate Si tiene una: Declárela en el: Ganancia Anexo D (Formulario 1040) Pérdida Anexo A (Formulario 1040) Ajustes a la base. State income tax rate   Si tiene una pérdida por hecho fortuito o robo, tiene que restar de su base en la propiedad todo seguro u otro reembolso que reciba y toda otra pérdida deducible. State income tax rate Las cantidades que gaste en la restauración de su propiedad después de un hecho fortuito aumentan su base ajustada. State income tax rate Vea Base Ajustada en el capítulo 13 para más información. State income tax rate Pérdida neta de operación (NOL, por sus siglas en inglés). State income tax rate   Si su deducción por hechos fortuitos y robo hace que sus deducciones para el año sean mayores que su ingreso anual para el mismo año, es posible que tenga una pérdida neta de operación. State income tax rate Puede declarar una pérdida neta de operación para reducir sus impuestos de un año anterior, lo que le permite obtener un reembolso de impuestos que ya ha pagado. State income tax rate Otra posibilidad es usarla para reducir sus impuestos durante un año posterior. State income tax rate No necesita tener una empresa para tener una pérdida neta de operación debido a hechos fortuitos o robo. State income tax rate Para más información, vea la Publicación 536, Net Operating Losses (NOLs) for Individuals, Estates, and Trusts (Pérdidas netas de operación (NOL) para personas físicas, caudales hereditarios y fideicomisos), en inglés. State income tax rate Prev  Up  Next   Home   More Online Publications