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State Tax Filing Form

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State Tax Filing Form

State tax filing form 32. State tax filing form   Crédito por Gastos del Cuidado de Menores y Dependientes Table of Contents Recordatorios Introduction Useful Items - You may want to see: Requisitos Para Reclamar el CréditoRequisitos de la Persona Calificada Requisito del Ingreso del Trabajo Requisito de Gastos Relacionados con el Trabajo Requisito de la Declaración Conjunta Requisito de Identificación del Proveedor de Cuidados Cómo Calcular el CréditoCómo Calcular el Total de los Gastos Relacionados con el Trabajo Límite del Ingreso del Trabajo Límite de Dinero Cantidad de Crédito Cómo Reclamar el CréditoCrédito tributario no reembolsable. State tax filing form Impuestos sobre la Nómina para Empleadores de Empleados Domésticos Recordatorios Se necesita un Número de Identificación del Contribuyente (TIN, por sus siglas en inglés) para cada persona calificada. State tax filing form  Tiene que incluir el nombre y el número de identificación del contribuyente (el cual suele ser el número de Seguro Social) de cada persona calificada en la línea 2 del Formulario 2441. State tax filing form Vea Número de identificación del contribuyente , bajo Requisitos de la Persona Calificada , más adelante. State tax filing form Podría verse obligado a pagar los impuestos sobre la nómina. State tax filing form  Si le paga a alguien para que venga a cuidar de su dependiente o de su cónyuge en su casa, puede que a usted se le considere un empleador de empleados domésticos, que deba pagar impuestos sobre la nómina. State tax filing form Por lo general, no se le considera un empleador de empleados domésticos si la persona que cuida de su dependiente o de su cónyuge lleva a cabo este servicio en su propio domicilio (él de dicha persona) o en su lugar de negocios. State tax filing form Vea Impuestos sobre la Nómina para Empleadores de Empleados Domésticos , más adelante. State tax filing form Introduction Este capítulo trata del crédito por gastos de cuidado de menores y dependientes y trata los siguientes temas: Los requisitos que uno tiene que reunir para reclamar el crédito. State tax filing form Cómo calcular el crédito. State tax filing form Cómo reclamar el crédito. State tax filing form Impuestos sobre la nómina que usted podría verse obligado a pagar como empleador de empleados domésticos. State tax filing form Quizás pueda reclamar el crédito por gastos del cuidado de menores y dependientes si le paga a alguien para que cuide a un dependiente menor de 13 años de edad, o a su cónyuge o dependiente incapacitado que no pueda cuidar de sí mismo. State tax filing form El crédito puede ser hasta el 35% de sus gastos. State tax filing form Para tener derecho al crédito, usted debe encontrarse obligado a pagar estos gastos para poder trabajar o buscar trabajo. State tax filing form Este crédito no se debe confundir con el crédito tributario por hijos, el cual se describe en el capítulo 34. State tax filing form Beneficios para el cuidado de dependientes. State tax filing form   Si usted recibió de su empleador algún beneficio durante el año que era para el cuidado de dependientes, usted quizás pueda excluir de sus ingresos una parte o el total de dicho beneficio. State tax filing form Tiene que completar la Parte III del Formulario 2441, antes de poder calcular la cantidad de su crédito. State tax filing form Vea Beneficios para el Cuidado de Dependientes bajo Cómo Calcular el Crédito , más adelante. State tax filing form Useful Items - You may want to see: Publicación 501 Exemptions, Standard Deduction, and Filing Information (Exenciones, deducción estándar e información para la presentación de la declaración), en inglés 503 Child and Dependent Care Expenses (Gastos del cuidado de menores y dependientes), en inglés 926 Household Employer's Tax Guide (Guía de impuestos para empleadores de empleados domésticos), en inglés Formulario (e Instrucciones) 2441 Child and Dependent Care Expenses (Gastos del cuidado de menores y dependientes), en inglés Anexo H (Formulario 1040) Household Employment Taxes (Impuestos sobre la nómina correspondiente a empleados domésticos), en inglés W-7(SP) Solicitud del Número de Identificación Personal del Contribuyente del Servicio de Impuestos Internos W-10 Dependent Care Provider's Identification and Certification (Identificación y certificación del proveedor del cuidado de dependientes), en inglés Requisitos Para Reclamar el Crédito Para poder reclamar el crédito por gastos del cuidado de menores y dependientes, usted tiene que presentar el Formulario 1040 o el Formulario 1040A, pero no el Formulario 1040EZ y, además, cumplir todos los requisitos siguientes: El cuidado tiene que ser provisto a una, o más de una, persona calificada; la cual debe estar identificada en el Formulario 2441, Child and Dependent Care Expenses (Gastos del Cuidado de Menores y Dependientes), en inglés. State tax filing form Vea más adelante Requisitos de la Persona Calificada . State tax filing form Usted (y su cónyuge si presentan una declaración conjunta) tiene que haber recibido ingresos del trabajo durante el año. State tax filing form Sin embargo, vea más adelante el tema Regla para cónyuge estudiante o cónyuge incapacitado para cuidar de sí mismo bajo Requisito del Ingreso del Trabajo. State tax filing form Tiene que pagar gastos del cuidado de menores y dependientes para que usted (y su cónyuge, si presentan una declaración conjunta) pueda trabajar o buscar trabajo. State tax filing form Vea más adelante Requisito de Gastos Relacionados con el Trabajo . State tax filing form Tiene que hacer los pagos por gastos del cuidado de menores y dependientes a alguien que ni usted ni su cónyuge puedan declarar como dependiente. State tax filing form Si le hace pagos a su hijo, dicho hijo no puede ser su dependiente y éste tiene que tener 19 años de edad o más al final del año. State tax filing form Los pagos no se le pueden hacer: A su cónyuge ni Al padre o madre de la persona calificada, si éste es su hijo y tiene menos de 13 años de edad. State tax filing form Vea más adelante Pagos a Parientes o Dependientes bajo Requisito de Gastos Relacionados con el Trabajo . State tax filing form Su estado civil para la declaración puede ser soltero, cabeza de familia, o viudo que reúne los requisitos con hijo dependiente. State tax filing form Si está casado, debe presentar una declaración conjunta, a menos que le corresponda alguna excepción. State tax filing form Vea Requisito de la Declaración Conjunta , más adelante. State tax filing form Tiene que identificar en la declaración a la persona o institución que le proporciona los cuidados. State tax filing form Vea más adelante, Requisito de Identificación del Proveedor de Cuidados . State tax filing form Si excluye o deduce beneficios de un plan de beneficios para el cuidado de dependientes provisto para ese propósito, la cantidad total que excluya o deduzca tiene que ser menos de la cantidad límite de dólares por gastos calificados (por lo general, $3,000 si se trata de una persona calificada que recibió el cuidado, o $6,000 si el cuidado fue para dos o más personas calificadas). State tax filing form Si el cuidado fue para dos o más personas calificadas, la cantidad que excluya o deduzca siempre será menos del límite de dólares, ya que la cantidad total que puede excluir o deducir está limitada a $5,000. State tax filing form Vea Reducción del Límite de Dinero bajo Cómo Calcular el Crédito , más adelante. State tax filing form Estos requisitos se presentan en la Figura 32–A y también se explican en detalle en este capítulo. State tax filing form Requisitos de la Persona Calificada Los gastos del cuidado de menores y dependientes tienen que haberse incurrido por el cuidado de una o más personas calificadas. State tax filing form Una persona calificada es: Un hijo calificado que es su dependiente y que tenía menos de 13 años de edad cuando se le prestó el cuidado (pero vea Hijo de padres divorciados o separados o que viven aparte , más adelante) Su cónyuge que no estaba física o mentalmente capaz de cuidar de sí mismo y que vivió con usted por más de la mitad del año o Una persona que no estaba física o mentalmente capaz de cuidar de sí misma, vivió con usted por más de la mitad del año y: Era su dependiente o Hubiera sido su dependiente excepto que: recibió $3,900 o más de ingresos brutos, presentó una declaración conjunta o usted, o su cónyuge si presentaron una declaración conjunta, pudo ser declarado como dependiente en la declaración de impuestos del año 2013 de otra persona. State tax filing form Definición de dependiente. State tax filing form   Un dependiente es una persona, que no sea usted ni su cónyuge, por la cual puede declarar una exención. State tax filing form Para ser su dependiente, una persona tiene que ser su hijo calificado (o su pariente calificado). State tax filing form Hijo calificado. State tax filing form   Para ser su hijo calificado, un hijo tiene que vivir con usted durante más de la mitad del año y reunir otros requisitos. State tax filing form Información adicional. State tax filing form   Para más información sobre quién es su dependiente o hijo calificado, vea el capítulo 3. State tax filing form Persona que no estaba física o mentalmente capaz de cuidar de sí misma. State tax filing form   Las personas que no pueden vestirse, lavarse o alimentarse por sí solas debido a problemas físicos o mentales son consideradas incapacitadas para cuidar de sí mismas. State tax filing form También se consideran incapacitadas para cuidar de sí mismas las personas que tienen que ser cuidadas en todo momento para impedir que se lastimen a sí mismas o a los demás. State tax filing form Figura 32–A. State tax filing form ¿Puede usted reclamar el Crédito? ¿Puede usted reclamar el crédito? Persona que reúne los requisitos por parte del año. State tax filing form   Se determina si una persona reúne o no los requisitos a diario. State tax filing form Por ejemplo, si la persona por la cual usted paga los gastos del cuidado de menores y dependientes deja de reunir los requisitos el 16 de septiembre, cuente sólo los gastos hasta el 15 de septiembre, inclusive. State tax filing form Vea también Límite annual bajo Límite de Dinero , más adelante. State tax filing form Nacimiento o fallecimiento de una persona que reúna los demás requisitos. State tax filing form   Al determinar si una persona es persona calificada, se considera que una persona que nació o falleció en 2013 vivió con usted durante más de la mitad del año 2013 si su vivienda (la de usted) fue la vivienda de dicha persona más de la mitad del tiempo que estuvo viva en 2013. State tax filing form Número de identificación del contribuyente. State tax filing form   Tiene que incluir en su declaración el nombre y el número de identificación del contribuyente (generalmente es el número del Seguro Social) de la(s) persona(s) calificada(s). State tax filing form Si no indica la información correcta en la declaración, el crédito podría ser reducido o denegado. State tax filing form Número de identificación de contribuyente individual para extranjeros. State tax filing form   Si la persona calificada es extranjero residente, o extranjero no residente que no tiene y no puede obtener un número del Seguro Social (SSN, por sus siglas en inglés), use el número de identificación de contribuyente (ITIN, por sus siglas en inglés) de esa persona. State tax filing form El ITIN se anota en todo espacio donde se requiera que se escriba un SSN en una declaración de impuestos. State tax filing form Para solicitar un ITIN, consulte el Formulario W-7(SP) (o el Formulario W-7, en inglés). State tax filing form   El ITIN se utiliza solamente para propósitos tributarios. State tax filing form El mismo no le da al portador el derecho de recibir beneficios del Seguro Social ni cambia el estado del portador en cuanto a empleo o estado migratorio, de acuerdo con las leyes de los Estados Unidos. State tax filing form Número de identificación del contribuyente en proceso de adopción. State tax filing form   Si la persona calificada es un hijo que ha sido puesto a cargo de usted para adopción y para el cual usted no tiene un SSN, tiene que obtener un número de identificación del contribuyente en proceso de adopción (ATIN, por sus siglas en inglés) para el hijo. State tax filing form Presente el Formulario W-7A, Application for Taxpayer Identification Number for Pending U. State tax filing form S. State tax filing form Adoptions (Solicitud de número de identificación del contribuyente para adopciones pendientes en los Estados Unidos), en inglés. State tax filing form Hijo de padres divorciados o separados o que viven aparte. State tax filing form   Aunque no pueda declarar a su hijo como dependiente, su hijo es tratado como su persona calificada si: El hijo tenía menos de 13 años de edad o estaba física o mentalmente incapacitado para cuidar de sí mismo, El hijo recibió más de la mitad de la manutención durante el año natural de parte de uno o ambos padres que son divorciados, o legalmente separados bajo un fallo de divorcio o de manutención por separación judicial, están separados conforme a un acuerdo de separación judicial escrito, o vivieron aparte en todo momento durante los últimos 6 meses del año natural, El hijo estuvo bajo la custodia de uno o ambos padres durante más de la mitad del año y Usted era el padre o madre que tuvo custodia. State tax filing form   Se considera que el padre con quien el hijo vivió la mayor cantidad de noches en 2013 es el padre con custodia. State tax filing form Si el hijo estaba con cada padre una cantidad igual de noches, el padre con custodia es aquél que tiene el ingreso bruto ajustado mayor. State tax filing form Para más detalles e información sobre la excepción para padres que trabajan de noche, vea la Publicación 501, en inglés. State tax filing form   El padre que no tiene custodia del hijo no puede tratarle a éste como su persona calificada, a pesar de que tenga derecho para reclamarle al hijo como dependiente conforme a las reglas especiales para hijos de padres divorciados o separados. State tax filing form Requisito del Ingreso del Trabajo Para reclamar el crédito, usted (y su cónyuge, si presenta una declaración conjunta) tiene que haber recibido ingreso del trabajo durante el año. State tax filing form Ingreso del trabajo. State tax filing form   El ingreso del trabajo incluye sueldos, salarios, propinas, cualquier otra retribución tributable recibida como empleado, y los ingresos netos del trabajo por cuenta propia. State tax filing form Las pérdidas netas del empleo por cuenta propia reducen el ingreso del trabajo. State tax filing form El ingreso del trabajo también incluye indemnizaciones por huelga y toda compensación por incapacidad que haya declarado como salario. State tax filing form   Generalmente, sólo se incluye esa compensación que es tributable. State tax filing form Sin embargo, uno puede elegir incluir paga por combate no sujeta a impuestos en el ingreso del trabajo. State tax filing form Si presenta una declaración conjunta y tanto usted como su cónyuge recibieron paga no tributable por combate, cada uno de ustedes puede hacer su propia elección. State tax filing form (O sea, si uno de ustedes hace la elección, el otro también la puede hacer pero no es requerido). State tax filing form Debería calcular el crédito de ambas maneras y hacer la elección si le da el mayor beneficio tributario. State tax filing form Miembros de ciertas religiones opuestas al Seguro Social. State tax filing form   Esas personas que son miembros de ciertas religiones que se oponen a participar en programas de la Ley del Seguro Social y que tienen un formulario aprobado por el IRS que excluya ciertos ingresos de los impuestos del Seguro Social y Medicare pueden tratar ciertos ingresos como si no fueran ingresos del trabajo, para este propósito. State tax filing form Vea Earned Income Test (Requisito del ingreso del trabajo), en la Publicación 503, en inglés. State tax filing form Ingreso no derivado del trabajo. State tax filing form   El ingreso del trabajo no incluye: Pensiones y anualidades, Beneficios del Seguro Social ni beneficios de jubilación para empleados ferroviarios, Compensación del seguro obrero, Intereses ni dividendos, Compensación por desempleo, Becas de estudios ni becas de desarrollo profesional, salvo las que se declaren en el Formulario W-2 pagadas a usted por haber trabajado en la enseñanza o por algún otro servicio, Pagos por trabajo requerido por el bienestar social no sujetos a impuesto, Pagos de manutención para hijos menores que usted haya recibido, Ingreso de extranjeros no residentes no relacionado con una ocupación o negocio estadounidense, o Toda cantidad recibida por trabajo hecho mientras estaba recluido en una institución penal. State tax filing form Regla para cónyuge estudiante o cónyuge que no es capaz de cuidar de sí mismo. State tax filing form   Se considera que su cónyuge tiene ingreso del trabajo en cualquier mes en que el mismo: Sea estudiante a tiempo completo o No esté física o mentalmente capaz de cuidar de sí mismo. State tax filing form Su cónyuge también tiene que vivir con usted durante más de la mitad del año. State tax filing form   Si usted va a presentar una declaración conjunta, esta regla también es aplicable. State tax filing form Usted puede ser tratado como si hubiera obtenido ingreso del trabajo por cualquier mes en el que es un estudiante a tiempo completo o no es capaz de cuidar de sí mismo. State tax filing form   Calcule el ingreso del trabajo del cónyuge que no trabaja, descrito en los apartados (1) o (2) anteriores, tal como se indica más adelante en la sección titulada Límite del Ingreso del Trabajo . State tax filing form   Esta regla es aplicable a un solo cónyuge durante cualquier mes del año. State tax filing form Si, en el mismo mes, ni usted ni su cónyuge trabajan, pero son estudiantes a tiempo completo o no están física o mentalmente capaces de cuidar de sí mismos, se considera que solamente uno de ustedes ha recibido ingreso del trabajo en ese mes. State tax filing form Estudiante a tiempo completo. State tax filing form   Se considera que usted es estudiante a tiempo completo si se ha matriculado en una escuela por el número de horas o cursos que la misma considere asistencia a tiempo completo. State tax filing form Tiene que haber sido estudiante a tiempo completo durante alguna parte de cada uno de un mínimo de 5 meses del año natural durante el año. State tax filing form Dichos meses no tienen que ser consecutivos. State tax filing form Escuela. State tax filing form   El término “escuela” comprende escuelas secundarias, escuelas universitarias (colleges), universidades y escuelas técnicas, profesionales e industriales. State tax filing form No se considera que un curso de capacitación en el empleo, escuela por correspondencia, ni escuelas por Internet sean escuelas, para este propósito. State tax filing form Requisito de Gastos Relacionados con el Trabajo Los gastos de cuidado de menores y dependientes tienen que estar relacionados con el trabajo para que usted tenga derecho al crédito. State tax filing form Los gastos se consideran relacionados con el trabajo solamente si se cumplen las dos condiciones siguientes: Le permiten a usted (y a su cónyuge si presentan una declaración conjunta) trabajar o buscar trabajo. State tax filing form Son para el cuidado de una persona calificada. State tax filing form Si Trabaja o Busca Trabajo Para ser relacionados con el trabajo, sus gastos tendrán que permitirle trabajar o buscar trabajo. State tax filing form Si está casado, generalmente tanto usted como su cónyuge tienen que trabajar o estar buscando trabajo. State tax filing form A un cónyuge se le considera empleado durante cualquier mes en que sea estudiante a tiempo completo o esté física o mentalmente incapaz de cuidar de sí mismo. State tax filing form Puede trabajar para otra persona o por cuenta propia como dueño único o en sociedad colectiva. State tax filing form Su empleo puede ser a tiempo completo o a tiempo parcial. State tax filing form También se le considera empleado si está buscando trabajo activamente. State tax filing form Sin embargo, si no encuentra empleo y no tiene ingreso del trabajo ese año, no puede reclamar este crédito. State tax filing form Vea Requisito del Ingreso del Trabajo , anteriormente. State tax filing form Un gasto no se considera relacionado con el trabajo simplemente porque incurrió en el mismo mientras estaba trabajando. State tax filing form Su razón por incurrir en el gasto tiene que ser para permitirle a usted trabajar. State tax filing form Son los hechos los que determinan si sus gastos son para permitirle trabajar o buscar trabajo. State tax filing form Ejemplo 1. State tax filing form El costo de una niñera mientras usted y su cónyuge salen a comer no suele ser un gasto relacionado con el trabajo. State tax filing form Ejemplo 2. State tax filing form Usted trabaja durante el día. State tax filing form Su cónyuge trabaja por la noche y duerme por el día. State tax filing form Usted paga por el cuidado de su hijo de 5 años de edad durante las horas en las que usted trabaja y su cónyuge duerme. State tax filing form Estos gastos se consideran gastos de trabajo. State tax filing form Trabajo voluntario. State tax filing form    Para este propósito, a usted no se le considera empleado si hace trabajo voluntario no pagado o por un salario nominal. State tax filing form Trabajo parte del año. State tax filing form   Si trabaja o busca trabajo activamente durante solamente parte del período cubierto por los gastos, entonces tiene que calcular los gastos de cada día. State tax filing form Por ejemplo, si trabaja todo el año y sus gastos de cuidado son de $250 al mes ($3,000 para el año), todos los gastos están relacionados con el trabajo. State tax filing form Sin embargo, si trabaja o busca trabajo por sólo 2 meses y 15 días durante el año y paga gastos de $250 al mes, sus gastos relacionados con el trabajo se limitan a $625 (2 meses y medio x $250). State tax filing form Ausencia temporal del trabajo. State tax filing form   En caso de una ausencia temporal y breve del trabajo, como vacaciones o una enfermedad leve, no tiene que calcular los gastos por cada día, si le resulta de todos modos necesario pagar por cuidados durante ese período. State tax filing form En vez de eso, puede calcular el crédito incluyendo los gastos que pagó durante el período de ausencia. State tax filing form   Una ausencia de 2 semanas o menos se considera una ausencia temporal y breve. State tax filing form Una ausencia de más de 2 semanas podría considerarse una ausencia temporal y breve, según las circunstancias. State tax filing form Ejemplo. State tax filing form Para poder trabajar, usted paga a una niñera para que cuide de su hijo de 2 años e hija de 4 años de edad. State tax filing form Usted se enferma y falta al trabajo 4 meses, pero recibe compensación por enfermedad. State tax filing form Sigue pagando a la niñera por cuidar de sus hijos mientras está enferma. State tax filing form La ausencia no se considera temporal y breve y los gastos no se consideran gastos relacionados con el trabajo. State tax filing form Trabajo a tiempo parcial. State tax filing form   Si trabaja a tiempo parcial, normalmente tiene que calcular los gastos por cada día. State tax filing form No obstante, si tiene que pagar por cuidados semanal o mensualmente, o de algún otro modo que incluya días trabajados y no trabajados, puede calcular el crédito incluyendo los gastos que pagó por los días no trabajados. State tax filing form Todo día en el que trabaje por lo menos 1 hora se considera día de trabajo. State tax filing form Ejemplo 1. State tax filing form Trabaja 3 días a la semana. State tax filing form Mientras trabaja, le cuidan a su hijo de 6 años de edad en un centro de cuidados para dependientes, que cumple todos los reglamentos estatales y locales. State tax filing form El centro cobra a tasas de $150 por cualesquiera 3 días de la semana o $250 por 5 días a la semana. State tax filing form A su hijo le cuidan en el centro 5 días a la semana. State tax filing form Los gastos relacionados con el trabajo se limitan a $150 a la semana. State tax filing form Ejemplo 2. State tax filing form Los hechos son los mismos del Ejemplo 1 salvo que el centro no brinda la opción de pagar por solo 3 días. State tax filing form El cargo semanal completo de $250 podría ser un gasto relacionado con el trabajo. State tax filing form Cuidado de una Persona Calificada Para tener gastos que se consideran relacionados con el trabajo, tiene que haber incurrido en los mismos para proveer cuidados a una persona calificada. State tax filing form No se le requiere escoger la manera más barata de proveer dichos cuidados. State tax filing form El costo de un proveedor de cuidados remunerado podría ser un gasto por cuidar de una persona calificada aun si se pudiera haber conseguido otro proveedor de cuidados sin costo alguno. State tax filing form Se considera que los gastos son para el cuidado de una persona calificada sólo si el motivo prinicipal de dichos gastos es el bienestar y la protección de esa persona. State tax filing form Los gastos para servicios domésticos reúnen los requisitos si una parte de dichos servicios es el cuidado de personas calificadas. State tax filing form Vea Servicios domésticos , más adelante. State tax filing form Gastos que no son por cuidados. State tax filing form   Los gastos para el cuidado no incluyen cantidades que pague por concepto de comida, alojamiento, ropa, educación y entretenimiento. State tax filing form Sin embargo, puede incluir cantidades pequeñas pagadas por estos artículos si las mismas están relacionadas con el costo del cuidado de la persona calificada, y no se pueden separar de dicho costo. State tax filing form   Pagos de pensión para hijos menores no son de cuidado y no reúne los requisitos del crédito. State tax filing form Educación. State tax filing form   Los gastos incurridos por un niño que está en una guardería infantil, un parvulario o programas similares para niños que estén por debajo del nivel de kindergarten, se consideran gastos de cuidado. State tax filing form Los gastos para la asistencia al kindergarten o para grados superiores no se consideran gastos de cuidado. State tax filing form No use estos gastos para calcular el crédito. State tax filing form   Sin embargo, los gastos de cuidado del niño antes o después de la escuela si asiste al kindergarten o a un grado superior podrían considerarse gastos por cuidado de dependientes. State tax filing form   Las clases de verano y programas de clases particulares no se consideran cuidado de dependientes. State tax filing form Ejemplo 1. State tax filing form Usted lleva a su hijo de 3 años de edad a una guardería infantil que provee almuerzo y actividades educativas como parte de su servicio de cuidado para niños de edad preescolar. State tax filing form El almuerzo y las actividades educativas están relacionados con el cuidado de su hijo y el costo de los mismos no se puede separar del costo del cuidado. State tax filing form Puede incluir el costo total cuando calcule el crédito. State tax filing form Ejemplo 2. State tax filing form Usted inscribe a su hijo de 10 años de edad en una escuela de internado para poder trabajar a tiempo completo. State tax filing form Sólo la parte del gasto de la escuela de internado que corresponde al cuidado de su hijo se considera un gasto relacionado con el trabajo. State tax filing form Puede incluir esa parte del gasto al calcular su crédito, si la misma se puede separar del costo de educación. State tax filing form No puede incluir parte alguna de la cantidad que usted pague a la escuela por la educación de su hijo. State tax filing form Cuidado fuera de su domicilio. State tax filing form   Puede incluir el costo del cuidado provisto fuera de su domicilio si dicho cuidado es para un dependiente que tenga menos de 13 años de edad o alguna otra persona calificada que habitualmente pasa por lo menos 8 horas al día en la casa de usted. State tax filing form Centro de cuidado para dependientes. State tax filing form   Puede incluir el costo de cuidados provistos fuera de su domicilio por un centro de cuidados para dependientes sólo si el centro cumple con todas las reglas o normas locales y estatales correspondientes a estos centros. State tax filing form   Un centro de cuidados para dependientes es un lugar que provee cuidados a más de 6 personas (que no sean personas que vivan allí) y recibe una compensación, pago o subvención por proveer servicios para cualquiera de esas personas, aun cuando el centro no tenga fines de lucro. State tax filing form Campamento. State tax filing form   El costo de mandar a su hijo a un campamento en el que pase la noche no se considera un gasto relacionado con el trabajo. State tax filing form El costo de mandar a su hijo a un campamento de día podría ser un gasto relacionado con el trabajo, aunque el campamento se especialice en una actividad específica, como computadoras o fútbol. State tax filing form Transporte. State tax filing form   Si un proveedor de cuidados lleva a una persona calificada desde o hasta el lugar de cuidado, se considera que dicho transporte es gasto de cuidado de la persona calificada. State tax filing form Esto incluye transporte en autobús, metro, taxi o auto privado. State tax filing form Sin embargo, el transporte que no sea proporcionado por un proveedor de cuidados no se considera gasto de cuidado de la persona calificada. State tax filing form Además, si usted paga el costo del transporte de la persona que provee el cuidado para que venga a su casa, dicho gasto no se considera gasto de cuidado de la persona calificada. State tax filing form Cargos y depósitos. State tax filing form   Los cargos pagados a una agencia para obtener servicios de un proveedor de cuidados, los depósitos pagados a una agencia o parvulario, los cargos de solicitud y otros gastos indirectos se consideran gastos relacionados con el trabajo si uno tiene que pagarlos para recibir los cuidados, aun si no se pagan directamente por dichos cuidados. State tax filing form Sin embargo, un depósito al que haya perdido el derecho no se considera gasto de cuidado de una persona calificada si de hecho no se provee dicho cuidado. State tax filing form Ejemplo 1. State tax filing form Pagó un cargo a una agencia para recibir los servicios de la niñera que cuida a su hija de 2 años de edad mientras usted trabaja. State tax filing form El cargo que usted pagó se considera un gasto relacionado con el trabajo. State tax filing form Ejemplo 2. State tax filing form Pagó un depósito a un parvulario para reservar una plaza para su hijo de 3 años de edad. State tax filing form Después, envió su hijo a otro parvulario y por lo tanto perdió el derecho al depósito. State tax filing form El depósito al que ya no tiene derecho no es gasto por cuidados que de hecho se proveyeron y por lo tanto no se considera un gasto relacionado con el trabajo. State tax filing form Servicios domésticos. State tax filing form   Los gastos que usted paga por servicios domésticos reúnen los requisitos como gastos relacionados con el trabajo si los mismos son, por lo menos en parte, para el bienestar y la protección de la persona calificada. State tax filing form   Se considera que esos servicios domésticos son servicios comunes y habituales, provistos en su casa y alrededor de la misma, que sean necesarios para mantener la casa. State tax filing form Los mismos incluyen servicios de un ama de casa, criada, o cocinero. State tax filing form Sin embargo, los servicios domésticos no incluyen un chófer, camarero o jardinero. State tax filing form Vea Household Services (Servicios Domésticos), en la Publicación 503, en inglés, para más información. State tax filing form   En este capítulo, el término ama de casa se refiere a cualquier empleado doméstico cuyos servicios incluyan el cuidado de una persona calificada. State tax filing form Impuestos pagados sobre el salario. State tax filing form   Los impuestos pagados sobre el salario por servicios del cuidado de menores y dependientes calificados son gastos relacionados con el trabajo. State tax filing form Vea Impuestos sobre la nómina para Empleadores de Empleados Domésticos , más adelante. State tax filing form Pagos a Parientes o Dependientes Usted puede incluir pagos relacionados con el trabajo que usted hizo a sus parientes que no son sus dependientes, aun si los mismos viven en su vivienda. State tax filing form Sin embargo, no incluya ninguna cantidad que pague a: Un dependiente por quien usted (o su cónyuge, si presentan una declaración conjunta) pueda declarar una exención, Un hijo suyo que tuviera menos de 19 años de edad al final del año, aun si no es dependiente suyo, Una persona que fuera su cónyuge en cualquier momento del año ni Al padre o a la madre de la persona calificada si es hijo de usted y tiene menos de 13 años de edad. State tax filing form Requisito de la Declaración Conjunta Por regla general, las parejas casadas tienen que presentar una declaración conjunta para poder reclamar el crédito. State tax filing form Sin embargo, si usted está legalmente separado de su cónyuge o no vive con su cónyuge, quizás pueda presentar una declaración por separado y aún reclamar el crédito. State tax filing form Si está legalmente separado. State tax filing form   Si está legalmente separado de su cónyuge conforme a un fallo de divorcio o de manutención por separación judicial, no se le considera casado. State tax filing form Podría tener derecho a reclamar el crédito en su declaración utilizando el estado civil de cabeza de familia. State tax filing form Casados que viven aparte. State tax filing form   No se le considera casado y tendrá derecho al crédito si reúne todas las condiciones siguientes: Presenta una declaración separada de su cónyuge. State tax filing form Su vivienda es la vivienda de una persona calificada durante más de la mitad del año. State tax filing form Usted paga más de la mitad del costo de mantener su hogar durante el año. State tax filing form Su cónyuge no vive en el hogar de usted durante los últimos 6 meses del año. State tax filing form Gastos de mantenimiento de la vivienda. State tax filing form   Los gastos de mantenimiento de la vivienda suelen incluir impuestos sobre la propiedad, intereses hipotecarios, alquiler, cargos por servicios públicos, reparaciones en la vivienda, seguros para la vivienda, y alimentos consumidos en la vivienda. State tax filing form   Los gastos de mantenimiento de la vivienda no incluyen pagos por ropa, educación, tratamiento médico, vacaciones, seguro de vida, transporte ni capital hipotecario. State tax filing form   Tampoco incluyen la compra, mejoras permanentes ni reemplazo de propiedad. State tax filing form Por ejemplo, usted no puede incluir los gastos de reemplazar un calentador de agua. State tax filing form Sin embargo, sí puede incluir los gastos de reparar un calentador de agua. State tax filing form Fallecimiento del cónyuge. State tax filing form   Si su cónyuge fallece durante el año y usted no se vuelve a casar antes del final del año, por lo general, debe presentar una declaración conjunta para poder reclamar el crédito. State tax filing form Si se vuelve a casar antes del final del año, puede reclamar el crédito en la declaración de su cónyuge fallecido. State tax filing form Requisito de Identificación del Proveedor de Cuidados Tiene que identificar a todas las personas u organizaciones que provean cuidados para su hijo o dependiente. State tax filing form Use la Parte I del Formulario 2441 para mostrar la información. State tax filing form Si no tiene proveedores de cuidados y presenta el Formulario 2441 sólo para declarar ingresos tributables en la Parte III, anote “none” (ninguno) en la columna (a) de la línea 1. State tax filing form Información que se necesita. State tax filing form   Para identificar al proveedor del cuidado, tiene que dar la siguiente información sobre el proveedor: Nombre, Dirección y Número de identificación del contribuyente. State tax filing form   Si el proveedor del cuidado es una persona física, el número de identificación del contribuyente es su número de Seguro Social o su número de identificación del contribuyente individual. State tax filing form Si el proveedor del cuidado es una organización, entonces es su número de identificación del empleador (EIN, por sus siglas en inglés). State tax filing form   No tiene que mostrar el número de identificación del contribuyente si el proveedor del cuidado es una organización exenta de impuestos (tal como una iglesia o escuela). State tax filing form En este caso, escriba “Tax-Exempt” (Exento de impuestos) en el espacio donde el Formulario 2441 pide el número. State tax filing form   Si no puede proveer toda la información o si dicha información es incorrecta, tiene que demostrar que usted actuó con debida diligencia (de la cual se habla más adelante) al tratar de facilitar la información necesaria. State tax filing form Cómo obtener la información. State tax filing form   Puede usar el Formulario W-10 para solicitar la información requerida del proveedor de cuidados. State tax filing form Si no usa el Formulario W-10, puede obtener la información de una de las fuentes de información indicadas en las instrucciones del Formulario W-10, incluyendo: Una copia de la tarjeta del Seguro Social del proveedor, Una copia completada del Formulario W-4(SP) (o el Formulario W-4, en inglés) del proveedor de cuidados si éste es su empleado doméstico, Una copia del informe proporcionado por su empleador, si el proveedor es el plan de cuidado de dependientes de su empleador o Una carta o factura del proveedor si la información se muestra en ella. State tax filing form    Debería mantener esta información como documentación de su historial tributario. State tax filing form No envíe el Formulario W-10 (ni otros documentos que contengan esta información) al Servicio de Impuestos Internos (Internal Revenue Service). State tax filing form Debida diligencia. State tax filing form   Si la información acerca del proveedor de cuidados que usted proporcione es incorrecta o incompleta, es posible que no se le permita reclamar el crédito. State tax filing form Sin embargo, si usted puede demostrar haber actuado con debida diligencia al tratar de dar la información, todavía podrá reclamar el crédito. State tax filing form   Puede demostrar debida diligencia obteniendo y manteniendo un Formulario W-10 completado del proveedor o una de las fuentes de información enumeradas anteriormente. State tax filing form Los proveedores de cuidados pueden ser sancionados si no le proporcionan esta información a usted, o si proporcionan información incorrecta. State tax filing form Negativa del proveedor a dar información. State tax filing form   Si el proveedor se niega a darle la información de identificación, usted debería declarar la información que tenga disponible (tal como el nombre y dirección) en el Formulario 2441. State tax filing form Escriba “See Attached Statement” (Vea aclaración adjunta) en las columnas que piden la información que no tenga. State tax filing form Luego adjunte una aclaración que explique que le solicitó la información al proveedor de cuidados, pero que el mismo no le dio la información. State tax filing form Asegúrese de anotar su nombre y número de Seguro Social en la aclaración. State tax filing form Dicha aclaración mostrará que usted actuó con debida diligencia al tratar de dar la información necesaria. State tax filing form Ciudadanos y extranjeros residentes de los Estados Unidos que viven en el extranjero. State tax filing form   Si vive en el extranjero, es posible que su proveedor de cuidados no tenga, y que no esté obligado a conseguir, un número de identificación del contribuyente de los EE. State tax filing form UU. State tax filing form (por ejemplo, un número de Seguro Social o número de identificación del empleador). State tax filing form De ser así, escriba “LAFCP” (siglas en inglés que significan Living Abroad Foreign Care Provider (Proveedor de cuidados extranjero que vive en el extranjero)) en el espacio correspondiente al número de identificación del contribuyente perteneciente al proveedor de cuidados. State tax filing form Cómo Calcular el Crédito Su crédito es un porcentaje de sus gastos relacionados con el trabajo. State tax filing form Sus gastos están sujetos al límite del ingreso del trabajo y al límite de dinero. State tax filing form El porcentaje se basa en su ingreso bruto ajustado. State tax filing form Cómo Calcular el Total de los Gastos Relacionados con el Trabajo Para calcular su crédito por gastos relacionados con el trabajo del año 2013, sume sólo aquellos gastos pagados hasta el 31 de diciembre del año 2013. State tax filing form Gastos pagados por adelantado en un año anterior. State tax filing form   Si paga por algún servicio antes de que se provea de hecho, podrá usar los gastos pagados por adelantado solamente en el año en que el cuidado fue recibido. State tax filing form Declare los gastos en el año posterior como si de hecho fueran pagados en ese año posterior. State tax filing form Gastos no pagados hasta el año siguiente. State tax filing form   No cuente los gastos ocasionados en el año 2012 que usted pagó en el año 2013 como gastos relacionados con el trabajo en el año 2013. State tax filing form Quizás pueda reclamar un crédito adicional por dichos gastos en su declaración de impuestos del año 2013, pero tiene que calcularlo por separado. State tax filing form Vea Payments for prior year's expenses (Pagos por gastos del año anterior), bajo Amount of Credit (Cantidad del crédito) en la Publicación 503, en inglés. State tax filing form    Si incurrió en gastos en el año 2013 que no pagó hasta el año 2014, no los puede incluir cuando calcule el crédito del año 2013. State tax filing form Quizás pueda reclamar un crédito por esa cantidad en la declaración de impuestos del año 2014. State tax filing form Gastos reembolsados. State tax filing form   Si una agencia estatal de servicios sociales le paga una cantidad no tributable para reembolsarle algunos de sus gastos por el cuidado de su hijo o dependiente, no puede considerar esos gastos como gastos relacionados con el trabajo. State tax filing form Ejemplo. State tax filing form Usted pagó $3,000 en gastos relacionados con el trabajo. State tax filing form Una agencia estatal de servicios sociales le reembolsa $2,000. State tax filing form Puede usar sólamente $1,000 para calcular el crédito. State tax filing form Gastos médicos. State tax filing form   Algunos gastos por el cuidado de personas calificadas que no puedan cuidarse de sí mismas podrían reunir los requisitos para considerarse como gastos relacionados con el trabajo y también como gastos médicos. State tax filing form Puede usarlos de la manera que prefiera, pero no puede usar los mismos gastos para reclamar un crédito y también para declarar una deducción por gastos médicos. State tax filing form   Si usa estos gastos para calcular el crédito y son mayores que el límite del ingreso del trabajo o el límite de dinero, los cuales se explican más adelante, puede añadir a los gastos médicos la parte que excede del límite. State tax filing form Sin embargo, si usa el total de sus gastos para calcular la deducción de sus gastos médicos, no puede usar ninguna parte de los mismos para calcular el crédito. State tax filing form    Las cantidades que han sido excluidas de sus ingresos conforme al plan de cuidados de dependientes de su empleador no se pueden usar para declarar una deducción por gastos médicos. State tax filing form Beneficios para el Cuidado de Dependientes Si recibe beneficios para el cuidado de dependientes, el límite de dinero para propósitos del crédito podría ser disminuido. State tax filing form Vea más adelante Reducción del Límite de Dinero . State tax filing form No obstante, aun si no puede reclamar el crédito, quizás pueda declarar una exclusión o deducción por los beneficios para el cuidado de dependientes. State tax filing form Beneficios para el cuidado de dependientes. State tax filing form   Los beneficios para el cuidado de dependientes incluyen: Cantidades que su empleador le pague directamente a usted o directamente al proveedor de cuidados por el cuidado de su persona calificada mientras usted trabaje, El valor justo de mercado del cuidado en una guardería provista o financiada por su empleador y Aportaciones hechas por usted antes de la tasación de impuestos a una cuenta de gastos flexible para el cuidado de dependientes. State tax filing form Puede ser que su sueldo haya sido reducido para pagar esos beneficios. State tax filing form Si recibió beneficios como empleado, éstos deberían estar anotados en el recuadro 10 de su Formulario W-2. State tax filing form Vea Informe del empleado , más adelante. State tax filing form Los beneficios que usted recibió como socio deberían estar anotados en el recuadro 13 de su Anexo K-1 (Formulario 1065) con el código O. State tax filing form Anote la cantidad de dichos beneficios en la línea 12 de la Parte III del Formulario 2441. State tax filing form Exclusión o deducción. State tax filing form   Si su empleador provee beneficios para el cuidado de dependientes, conforme a un plan calificado, tal vez pueda excluir estos beneficios de sus ingresos. State tax filing form Su empleador le puede decir si su plan de beneficios reúne los requisitos. State tax filing form Para declarar la exclusión, tiene que llenar la Parte III del Formulario 2441. State tax filing form No puede usar el Formulario 1040EZ. State tax filing form   Si trabaja por cuenta propia y recibe beneficios de un plan calificado de beneficios para el cuidado de dependientes, se le considera empleador y empleado a la vez. State tax filing form Por lo tanto, no se le permite una exclusión del salario, sino una deducción en la línea 14 del Anexo C (Formulario 1040), en la línea 19 ó 28 del Anexo E (Formulario 1040), o en la línea 15 del Anexo F (Formulario 1040). State tax filing form Para declarar la deducción, tiene que usar el Formulario 2441. State tax filing form   La cantidad que se puede excluir o deducir se limita a la que sea menor entre las siguientes: La cantidad total de beneficios para el cuidado de dependientes que usted recibió durante el año, La cantidad total de gastos calificados en los que usted incurrió durante el año, Su ingreso del trabajo, El ingreso del trabajo de su cónyuge o $5,000 ($2,500 si son casados que presentan la declaración por separado). State tax filing form La definición del ingreso del trabajo para fines de la exclusión o deducción es igual a la definición que se usa para calcular el crédito, salvo que el ingreso del trabajo para fines de la exclusión o deducción no incluye los beneficios para el cuidado de dependientes recibidos por usted. State tax filing form Vea Límite del Ingreso del Trabajo, más adelante. State tax filing form    Cuando está calculando su exclusión o deducción, usted puede elegir incluir en su ingreso del trabajo lo que ha ganado por concepto de pago por combate no sujeto a impuestos. State tax filing form Tiene esta opción aun si usted elige no incluir esos pagos en su ingreso del trabajo para propósitos del crédito por ingreso del trabajo o el crédito por gastos del cuidado de menores y dependientes. State tax filing form Informe del empleado. State tax filing form   Su empleador tiene que entregarle a usted un Formulario W-2 (o informe parecido) que muestre en el recuadro 10 la cantidad total de los beneficios para el cuidado de dependientes que le fueron provistos a usted durante el año conforme a un plan calificado. State tax filing form Su empleador también incluirá en sus salarios, anotados en el recuadro 1 de su Formulario W-2, todos los beneficios para el cuidado de dependientes que exceden de los $5,000. State tax filing form Efecto de la exclusión sobre el crédito. State tax filing form   Si excluye de sus ingresos los beneficios para el cuidado de dependientes, la cantidad de los beneficios excluidos: No se incluye en sus gastos relacionados con el trabajo y Reduce el límite de dinero, explicado más adelante. State tax filing form Límite del Ingreso del Trabajo La cantidad de los gastos relacionados con el trabajo que usted puede utilizar para calcular su crédito no puede exceder: Del importe de su ingreso del trabajo del año, si está soltero al final del año ni Del que sea menor entre su ingreso del trabajo y el de su cónyuge durante el año, si están casados al final del año. State tax filing form El ingreso del trabajo se define bajo Requisito del Ingreso del Trabajo , anteriormente. State tax filing form En el caso del punto (2) anterior, utilice el total del ingreso del trabajo de su cónyuge durante todo el año, aunque estuviera casado solamente durante una parte del año. State tax filing form Cónyuge separado. State tax filing form   Si está legalmente separado o casado y no vive con su cónyuge (tal como se describe anteriormente bajo Requisito de la Declaración Conjunta ), a usted no se le considera casado para propósitos del límite del ingreso del trabajo. State tax filing form Use solamente su propio ingreso al calcular el límite del ingreso del trabajo. State tax filing form Cónyuge sobreviviente. State tax filing form   Si su cónyuge falleció durante el año y usted presenta una declaración conjunta como cónyuge sobreviviente, puede, pero no está obligado a, tomar en cuenta el ingreso del trabajo de su cónyuge fallecido durante el año. State tax filing form Leyes de los bienes gananciales. State tax filing form   Debe hacer caso omiso de las leyes de los bienes gananciales al calcular el ingreso del trabajo para este crédito. State tax filing form Si usted o cónyuge es estudiante o no puede cuidar de sí mismo. State tax filing form   Si su cónyuge es estudiante a tiempo completo o no puede cuidar de sí mismo, se considera que tiene ingreso del trabajo. State tax filing form Se considera que su ingreso del trabajo mensual es de por lo menos $250 si hay una persona calificada en la vivienda de usted, o de por lo menos $500 si hay dos o más personas en su vivienda. State tax filing form Si su cónyuge trabaja. State tax filing form   Si su cónyuge trabaja durante ese mes, utilice $250 (o $500) o el ingreso del trabajo real de él o ella para ese mes, lo que sea mayor. State tax filing form Si su cónyuge reúne los requisitos por una parte de un mes. State tax filing form    Si su cónyuge es estudiante a tiempo completo o no puede cuidar de sí mismo sólo por una parte del mes, la cantidad entera de $250 (o $500) todavía corresponde para ese mes. State tax filing form Usted es estudiante o no puede cuidar de sí mismo. State tax filing form   También corresponden estas reglas si usted es estudiante o no puede cuidar de sí mismo y presenta una declaración conjunta. State tax filing form Por cada mes o parte del mes que sea un estudiante o que no pueda cuidar de sí mismo, se considera que su ingreso del trabajo es por lo menos $250 (o $500). State tax filing form Si también trabaja durante ese mes, use la cantidad mayor de $250 (o $500) o su cantidad real de ingreso del trabajo para ese mes. State tax filing form Si ambos cónyuges reúnen los requisitos. State tax filing form   Si, en el mismo mes, tanto usted como su cónyuge son estudiantes a tiempo completo o no pueden cuidar de sí mismos, se puede considerar que sólo un cónyuge tiene este ingreso del trabajo de $250 (o $500) para ese mes. State tax filing form Límite de Dinero Existe un límite en la cantidad de gastos relacionados con el trabajo que se puede usar para calcular el crédito. State tax filing form El límite es $3,000 en el caso de una persona calificada, o $6,000 en el caso de dos o más personas calificadas. State tax filing form Si pagó gastos relacionados con el trabajo por el cuidado de dos o más personas calificadas, el límite aplicable es de $6,000. State tax filing form No hay necesidad de dividir dicho límite de $6,000 por igual entre ellas. State tax filing form Por ejemplo, si sus gastos relacionados con el trabajo por el cuidado de una persona calificada son de $3,200 y los gastos relacionados con el trabajo por otra persona calificada son de $2,800, puede utilizar el total, $6,000, al calcular el crédito. State tax filing form Límite anual. State tax filing form   El límite de dinero es un límite anual. State tax filing form La cantidad del límite de dinero se mantiene igual, sin importar cuánto tiempo durante el año tenga en su residencia a una persona calificada. State tax filing form Utilice el límite de $3,000 si pagó gastos relacionados con el trabajo para una persona calificada en algún momento del año. State tax filing form Utilice el límite de $6,000 si pagó gastos relacionados con el trabajo para más de una persona calificada en algún momento del año. State tax filing form Reducción del Límite de Dinero Si recibió beneficios para el cuidado de dependientes que usted excluye o deduce de sus ingresos, tiene que restar esa cantidad del límite de dinero que le corresponde. State tax filing form La reducción del límite de dinero se calcula en la Parte III del Formulario 2441. State tax filing form Vea la sección anterior, Beneficios para el Cuidado de Dependientes , para información sobre cómo excluir o deducir estos beneficios. State tax filing form Ejemplo 1. State tax filing form Jorge es viudo, tiene un hijo y gana $24,000 al año. State tax filing form Paga gastos relacionados con el trabajo de $2,900 por el cuidado de su hijo de 4 años de edad. State tax filing form Jorge reúne los requisitos para reclamar el crédito por gastos del cuidado de menores y dependientes. State tax filing form Su empleador paga $1,000 adicionales, conforme a un plan de beneficios para el cuidado de dependientes. State tax filing form Estos $1,000 se excluyen de los ingresos de Jorge. State tax filing form Aunque el límite de dinero para sus gastos relacionados con el trabajo es de $3,000 (una persona calificada), Jorge calcula su crédito basándose solamente en $2,000 de los $2,900 que pagó por gastos relacionados con el trabajo. State tax filing form Ésto se debe a que su límite de dinero se ha reducido como se muestra a continuación:   Reducción del Límite de Dinero de Jorge 1) Máximo de gastos permitidos para una persona calificada $3,000 2) Menos: Los beneficios para el cuidado de dependientes que Jorge excluye de sus ingresos −1,000 3) Reducción del límite de dinero sobre los gastos que Jorge puede utilizar para el crédito $2,000 Ejemplo 2. State tax filing form Ronaldo está casado y tanto él como su esposa trabajan. State tax filing form Cada uno tiene ingreso del trabajo superior a $6,000. State tax filing form Ellos tienen dos hijos, Anita y Antonio, de 2 y 4 años. State tax filing form Sus hijos asisten a un centro de cuidados para niños durante el día, el cual es controlado por el estado, y con licencia expedida por el mismo. State tax filing form Ronaldo tuvo $6,000 en gastos relacionados con su trabajo en el año. State tax filing form El empleador de Ronaldo ofrece un programa de ayuda para el cuidado de dependientes como parte de su plan cafeteria, el cual permite que los empleados efectúen aportaciones a un plan de gastos flexibles para el cuidado de dependientes (Dependent care flexible spending arrangement) antes de que se tasen impuestos sobre las mismas. State tax filing form Como parte de este programa, Ronaldo ha elegido tomar la exclusión máxima de $5,000 de su salario para pagar los gastos del cuidado de dependientes. State tax filing form Aunque el límite de dinero para los gastos relacionados con el trabajo es de $6,000 (para dos o más personas calificadas), Ronaldo calcula su crédito usando sólo $1,000 de los $6,000 que pagó por concepto de gastos relacionados con el trabajo. State tax filing form Esto se debe a la reducción de su límite de dinero, explicada a continuación. State tax filing form   Reducción del Límite de Dinero de Ronaldo 1) Máximo de gastos permitidos para dos personas calificadas $6,000 2) Menos: Los beneficios para el cuidado de dependientes elegidos del plan “cafetería” ofrecido por su empleador, y excluidos del ingreso de Ronaldo −5,000 3) Reducción del límite de dinero sobre los gastos que Ronaldo puede utilizar para el crédito $1,000 Cantidad de Crédito Para determinar la cantidad de su crédito, multiplique sus gastos relacionados con el trabajo (después de aplicar el límite del ingreso del trabajo y el límite de dinero) por el porcentaje correspondiente. State tax filing form Este porcentaje depende del ingreso bruto ajustado, como se refleja en la línea 38 del Formulario 1040 o la línea 22 del Formulario 1040A. State tax filing form La tabla siguiente muestra el porcentaje que deberá usar basado en el ingreso bruto ajustado:   SI su ingreso bruto ajustado es: ENTONCES el       Más de   Pero no más de   porcentaje es:       $0   $15,000   35%       15,000   17,000   34%       17,000   19,000   33%       19,000   21,000   32%       21,000   23,000   31%       23,000   25,000   30%       25,000   27,000   29%       27,000   29,000   28%       29,000   31,000   27%       31,000   33,000   26%       33,000   35,000   25%       35,000   37,000   24%       37,000   39,000   23%       39,000   41,000   22%       41,000   43,000   21%       43,000   No hay límite   20%   Cómo Reclamar el Crédito Para reclamar el crédito, puede presentar el Formulario 1040 o el Formulario 1040A. State tax filing form No puede reclamar el crédito en el Formulario 1040EZ. State tax filing form Formulario 1040 ó 1040A. State tax filing form   Tiene que completar el Formulario 2441 y adjuntar el mismo a su Formulario 1040 ó 1040A. State tax filing form Anote la cantidad del crédito en la línea 48 del Formulario 1040 o la línea 29 del Formulario 1040A. State tax filing form Límite de crédito. State tax filing form   En la mayoría de los casos, la cantidad de crédito que puede reclamar se limita a la cantidad de su impuesto. State tax filing form Para más información vea las Instrucciones del Formulario 2441. State tax filing form Crédito tributario no reembolsable. State tax filing form   No puede obtener un reembolso por parte alguna del crédito que supere este límite. State tax filing form Mantenimiento de documentación. State tax filing form Usted debería mantener datos y registros de los gastos relacionados con el trabajo. State tax filing form Además, si su dependiente o cónyuge no puede cuidar de sí mismo, los datos y registros que mantiene deben indicar tanto la forma como la duración de la incapacidad. State tax filing form Otros datos y documentos que debería mantener para respaldar su solicitud de crédito se describen anteriormente bajo Requisito de Identificación del Proveedor de Cuidados . State tax filing form Impuestos sobre la Nómina para Empleadores de Empleados Domésticos Si le paga a alguien para que venga a su hogar y cuide a su dependiente o a su cónyuge, es posible que se le considere un empleador de empleados domésticos. State tax filing form Si es empleador de empleados domésticos, necesitará obtener un número de identificación del empleador (EIN) y quizás tenga que pagar impuestos sobre la nómina. State tax filing form Si las personas que trabajan en la residencia de usted son empleados autónomos, es decir, trabajan por cuenta propia, usted no es responsable de ninguno de los impuestos que se explican en esta sección. State tax filing form Las personas que trabajan por cuenta propia no son empleados domésticos. State tax filing form Por lo general, usted no es empleador de empleados domésticos si la persona que cuida a su dependiente o cónyuge presta el servicio de cuidados en su propia residencia o lugar de negocio. State tax filing form Si usa una agencia de empleo que tiene control sobre la clase de trabajo que realiza una niñera o acompañante que trabaja en la vivienda de usted, y sobre la manera en que se realiza el mismo, aquella persona no es su empleado. State tax filing form Dicho control podría incluir proveer reglas de conducta y aspecto personal y exigir la entrega de informes con regularidad. State tax filing form Si ese es el caso, usted no tiene que pagar impuestos sobre la nómina. State tax filing form Sin embargo, si una agencia sólo le entrega una lista de niñeros o niñeras y usted contrata a uno de los que encontró en esa lista y paga directamente al mismo por sus servicios, dicha persona podría ser su empleado. State tax filing form Si tiene un empleado doméstico usted podría estar sujeto a: Los impuestos del Seguro Social y Medicare, El impuesto federal sobre el desempleo y La retención del impuesto federal sobre el ingreso. State tax filing form Los impuestos del Seguro Social y Medicare, por lo general, son retenidos de la paga de los empleados, y los empleadores pagan una cantidad igual. State tax filing form El impuesto federal para el desempleo (FUTA, por sus siglas en inglés) lo paga solamente el empleador y son pagos por desempleo a empleados que hayan perdido su trabajo. State tax filing form El impuesto federal sobre el ingreso se retiene del sueldo total del empleado si él le pide que lo haga y usted está de acuerdo. State tax filing form Para más información sobre las responsabilidades tributarias de un empleador doméstico, vea la Publicación 926 y el Anexo H (Formulario 1040), en inglés, y las instrucciones correspondientes. State tax filing form Impuestos estatales sobre la nómina. State tax filing form   Es posible que también tenga que pagar el impuesto estatal de desempleo. State tax filing form Póngase en contacto con su oficina de impuestos estatales para el desempleo a fin de obtener más información. State tax filing form También debería averiguar si necesita pagar o cobrar otros impuestos estatales sobre la nómina o tener seguro de compensación al trabajador. State tax filing form Para una lista de agencias de impuestos estatales de desempleo, vísite el sitio web del U. State tax filing form S. State tax filing form Department of Labor (Departamento del Trabajo). State tax filing form Un enlace a este sitio web está en la Publicación 926, en inglés, o lo puede buscar en línea. State tax filing form Prev  Up  Next   Home   More Online Publications
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Mortgage Transfers and Refinancing

Mortgage Refinancing

Consider refinancing your mortgage if you can get a rate that is at least one percentage point lower than your existing mortgage rate and if you plan to keep the new mortgage for several years. When comparing mortgages, don't forget to include the extra fees you must pay for the new mortgage. You may be able to get some fees waived if you are able to refinance with your current mortgage holder.

In addition, the Making Home Affordable Program offers opportunities to modify or refinance your mortgage to make your monthly payments more affordable. It also includes the Home Affordable Foreclosure Alternatives Program for homeowners who are interested in a short sale or deed-in-lieu of foreclosure.  Visit the website or call 1-888-995-4673 for more information.

Mortgage Transfers

New Federal Reserve rules help mortgage borrowers by requiring that mortgage companies notify them when their loans are transferred to another company. Before the new rules, if your loan was sold or transferred from your current lender to a new lender, the new lender did not have to tell you that it acquired your loan. The new rules ensure that you know who owns your loan, which is important information if you have questions or payment disputes or want to discuss loan modifications.

Under new rules, the company that takes over your loan must send you a notice within 30 days of acquiring it. Even with a new loan owner, the company that "services" or handles your loan might not change and you might continue to send your payments to the same address. If that loan servicer changes, you will receive a separate notice.

For more information about servicing companies, read the Federal Trade Commission's publication "Mortgage Servicing: Making Sure Your Payments Count".

The State Tax Filing Form

State tax filing form Publication 561 - Main Contents Table of Contents What Is Fair Market Value (FMV)?Factors. State tax filing form Stock. State tax filing form Options. State tax filing form Determining Fair Market Value Problems in Determining Fair Market Value Valuation of Various Kinds of PropertyHousehold Goods Used Clothing Jewelry and Gems Paintings, Antiques, and Other Objects of Art Collections Cars, Boats, and Aircraft Inventory Patents Stocks and Bonds Real Estate Interest in a Business Annuities, Interests for Life or Terms of Years, Remainders, and Reversions Certain Life Insurance and Annuity Contracts Partial Interest in Property Not in Trust AppraisalsDeductions of More Than $5,000 Deductions of More Than $500,000 Qualified Appraisal Form 8283 Internal Revenue Service Review of Appraisals Penalty How To Get Tax HelpLow income tax clinics (LITCs). State tax filing form What Is Fair Market Value (FMV)? To figure how much you may deduct for property that you contribute, you must first determine its fair market value on the date of the contribution. State tax filing form Fair market value. State tax filing form   Fair market value (FMV) is the price that property would sell for on the open market. State tax filing form It is the price that would be agreed on between a willing buyer and a willing seller, with neither being required to act, and both having reasonable knowledge of the relevant facts. State tax filing form If you put a restriction on the use of property you donate, the FMV must reflect that restriction. State tax filing form Example 1. State tax filing form If you give used clothing to the Salvation Army, the FMV would be the price that typical buyers actually pay for clothing of this age, condition, style, and use. State tax filing form Usually, such items are worth far less than what you paid for them. State tax filing form Example 2. State tax filing form If you donate land and restrict its use to agricultural purposes, you must value the land at its value for agricultural purposes, even though it would have a higher FMV if it were not restricted. State tax filing form Factors. State tax filing form   In making and supporting the valuation of property, all factors affecting value are relevant and must be considered. State tax filing form These include: The cost or selling price of the item, Sales of comparable properties, Replacement cost, and Opinions of experts. State tax filing form   These factors are discussed later. State tax filing form Also, see Table 1 for a summary of questions to ask as you consider each factor. State tax filing form Date of contribution. State tax filing form   Ordinarily, the date of a contribution is the date that the transfer of the property takes place. State tax filing form Stock. State tax filing form   If you deliver, without any conditions, a properly endorsed stock certificate to a qualified organization or to an agent of the organization, the date of the contribution is the date of delivery. State tax filing form If the certificate is mailed and received through the regular mail, it is the date of mailing. State tax filing form If you deliver the certificate to a bank or broker acting as your agent or to the issuing corporation or its agent, for transfer into the name of the organization, the date of the contribution is the date the stock is transferred on the books of the corporation. State tax filing form Options. State tax filing form   If you grant an option to a qualified organization to buy real property, you have not made a charitable contribution until the organization exercises the option. State tax filing form The amount of the contribution is the FMV of the property on the date the option is exercised minus the exercise price. State tax filing form Example. State tax filing form You grant an option to a local university, which is a qualified organization, to buy real property. State tax filing form Under the option, the university could buy the property at any time during a 2-year period for $40,000. State tax filing form The FMV of the property on the date the option is granted is $50,000. State tax filing form In the following tax year, the university exercises the option. State tax filing form The FMV of the property on the date the option is exercised is $55,000. State tax filing form Therefore, you have made a charitable contribution of $15,000 ($55,000, the FMV, minus $40,000, the exercise price) in the tax year the option is exercised. State tax filing form Determining Fair Market Value Determining the value of donated property would be a simple matter if you could rely only on fixed formulas, rules, or methods. State tax filing form Usually it is not that simple. State tax filing form Using such formulas, etc. State tax filing form , seldom results in an acceptable determination of FMV. State tax filing form There is no single formula that always applies when determining the value of property. State tax filing form This is not to say that a valuation is only guesswork. State tax filing form You must consider all the facts and circumstances connected with the property, such as its desirability, use, and scarcity. State tax filing form For example, donated furniture should not be evaluated at some fixed rate such as 15% of the cost of new replacement furniture. State tax filing form When the furniture is contributed, it may be out of style or in poor condition, therefore having little or no market value. State tax filing form On the other hand, it may be an antique, the value of which could not be determined by using any formula. State tax filing form Cost or Selling Price of the Donated Property The cost of the property to you or the actual selling price received by the qualified organization may be the best indication of its FMV. State tax filing form However, because conditions in the market change, the cost or selling price of property may have less weight if the property was not bought or sold reasonably close to the date of contribution. State tax filing form The cost or selling price is a good indication of the property's value if: The purchase or sale took place close to the valuation date in an open market, The purchase or sale was at “arm's-length,” The buyer and seller knew all relevant facts, The buyer and seller did not have to act, and The market did not change between the date of purchase or sale and the valuation date. State tax filing form Example. State tax filing form Tom Morgan, who is not a dealer in gems, bought an assortment of gems for $5,000 from a promoter. State tax filing form The promoter claimed that the price was “wholesale” even though he and other dealers made similar sales at similar prices to other persons who were not dealers. State tax filing form The promoter said that if Tom kept the gems for more than 1 year and then gave them to charity, Tom could claim a charitable deduction of $15,000, which, according to the promoter, would be the value of the gems at the time of contribution. State tax filing form Tom gave the gems to a qualified charity 13 months after buying them. State tax filing form The selling price for these gems had not changed from the date of purchase to the date he donated them to charity. State tax filing form The best evidence of FMV depends on actual transactions and not on some artificial estimate. State tax filing form The $5,000 charged Tom and others is, therefore, the best evidence of the maximum FMV of the gems. State tax filing form Terms of the purchase or sale. State tax filing form   The terms of the purchase or sale should be considered in determining FMV if they influenced the price. State tax filing form These terms include any restrictions, understandings, or covenants limiting the use or disposition of the property. State tax filing form Rate of increase or decrease in value. State tax filing form   Unless you can show that there were unusual circumstances, it is assumed that the increase or decrease in the value of your donated property from your cost has been at a reasonable rate. State tax filing form For time adjustments, an appraiser may consider published price indexes for information on general price trends, building costs, commodity costs, securities, and works of art sold at auction in arm's-length sales. State tax filing form Example. State tax filing form Bill Brown bought a painting for $10,000. State tax filing form Thirteen months later he gave it to an art museum, claiming a charitable deduction of $15,000 on his tax return. State tax filing form The appraisal of the painting should include information showing that there were unusual circumstances that justify a 50% increase in value for the 13 months Bill held the property. State tax filing form Arm's-length offer. State tax filing form   An arm's-length offer to buy the property close to the valuation date may help to prove its value if the person making the offer was willing and able to complete the transaction. State tax filing form To rely on an offer, you should be able to show proof of the offer and the specific amount to be paid. State tax filing form Offers to buy property other than the donated item will help to determine value if the other property is reasonably similar to the donated property. State tax filing form Sales of Comparable Properties The sales prices of properties similar to the donated property are often important in determining the FMV. State tax filing form The weight to be given to each sale depends on the following. State tax filing form The degree of similarity between the property sold and the donated property. State tax filing form The time of the sale—whether it was close to the valuation date. State tax filing form The circumstances of the sale—whether it was at arm's-length with a knowledgeable buyer and seller, with neither having to act. State tax filing form The conditions of the market in which the sale was made—whether unusually inflated or deflated. State tax filing form The comparable sales method of valuing real estate is explained later under Valuation of Various Kinds of Property. State tax filing form Example 1. State tax filing form Mary Black, who is not a book dealer, paid a promoter $10,000 for 500 copies of a single edition of a modern translation of the Bible. State tax filing form The promoter had claimed that the price was considerably less than the “retail” price, and gave her a statement that the books had a total retail value of $30,000. State tax filing form The promoter advised her that if she kept the Bibles for more than 1 year and then gave them to a qualified organization, she could claim a charitable deduction for the “retail” price of $30,000. State tax filing form Thirteen months later she gave all the Bibles to a church that she selected from a list provided by the promoter. State tax filing form At the time of her donation, wholesale dealers were selling similar quantities of Bibles to the general public for $10,000. State tax filing form The FMV of the Bibles is $10,000, the price at which similar quantities of Bibles were being sold to others at the time of the contribution. State tax filing form Example 2. State tax filing form The facts are the same as in Example 1, except that the promoter gave Mary Black a second option. State tax filing form The promoter said that if Mary wanted a charitable deduction within 1 year of the purchase, she could buy the 500 Bibles at the “retail” price of $30,000, paying only $10,000 in cash and giving a promissory note for the remaining $20,000. State tax filing form The principal and interest on the note would not be due for 12 years. State tax filing form According to the promoter, Mary could then, within 1 year of the purchase, give the Bibles to a qualified organization and claim the full $30,000 retail price as a charitable contribution. State tax filing form She purchased the Bibles under the second option and, 3 months later, gave them to a church, which will use the books for church purposes. State tax filing form At the time of the gift, the promoter was selling similar lots of Bibles for either $10,000 or $30,000. State tax filing form The difference between the two prices was solely at the discretion of the buyer. State tax filing form The promoter was a willing seller for $10,000. State tax filing form Therefore, the value of Mary's contribution of the Bibles is $10,000, the amount at which similar lots of Bibles could be purchased from the promoter by members of the general public. State tax filing form Replacement Cost The cost of buying, building, or manufacturing property similar to the donated item should be considered in determining FMV. State tax filing form However, there must be a reasonable relationship between the replacement cost and the FMV. State tax filing form The replacement cost is the amount it would cost to replace the donated item on the valuation date. State tax filing form Often there is no relationship between the replacement cost and the FMV. State tax filing form If the supply of the donated property is more or less than the demand for it, the replacement cost becomes less important. State tax filing form To determine the replacement cost of the donated property, find the “estimated replacement cost new. State tax filing form ” Then subtract from this figure an amount for depreciation due to the physical condition and obsolescence of the donated property. State tax filing form You should be able to show the relationship between the depreciated replacement cost and the FMV, as well as how you arrived at the “estimated replacement cost new. State tax filing form ” Opinions of Experts Generally, the weight given to an expert's opinion on matters such as the authenticity of a coin or a work of art, or the most profitable and best use of a piece of real estate, depends on the knowledge and competence of the expert and the thoroughness with which the opinion is supported by experience and facts. State tax filing form For an expert's opinion to deserve much weight, the facts must support the opinion. State tax filing form For additional information, see Appraisals, later. State tax filing form Table 1. State tax filing form Factors That Affect FMV IF the factor you are considering is. State tax filing form . State tax filing form . State tax filing form THEN you should ask these questions. State tax filing form . State tax filing form . State tax filing form     cost or selling price Was the purchase or sale of the property reasonably close to the date of contribution? Was any increase or decrease in value, as compared to your cost, at a reasonable rate? Do the terms of purchase or sale limit what can be done with the property? Was there an arm's-length offer to buy the property close to the valuation date?     sales of comparable properties How similar is the property sold to the property donated? How close is the date of sale to the valuation date? Was the sale at arm's-length? What was the condition of the market at the time of sale?     replacement cost What would it cost to replace the donated property? Is there a reasonable relationship between replacement cost and FMV? Is the supply of the donated property more or less than the demand for it?     opinions of experts Is the expert knowledgeable and competent? Is the opinion thorough and supported by facts and experience? Problems in Determining Fair Market Value There are a number of problems in determining the FMV of donated property. State tax filing form Unusual Market Conditions The sale price of the property itself in an arm's-length transaction in an open market is often the best evidence of its value. State tax filing form When you rely on sales of comparable property, the sales must have been made in an open market. State tax filing form If those sales were made in a market that was artificially supported or stimulated so as not to be truly representative, the prices at which the sales were made will not indicate the FMV. State tax filing form For example, liquidation sale prices usually do not indicate the FMV. State tax filing form Also, sales of stock under unusual circumstances, such as sales of small lots, forced sales, and sales in a restricted market, may not represent the FMV. State tax filing form Selection of Comparable Sales Using sales of comparable property is an important method for determining the FMV of donated property. State tax filing form However, the amount of weight given to a sale depends on the degree of similarity between the comparable and the donated properties. State tax filing form The degree of similarity must be close enough so that this selling price would have been given consideration by reasonably well-informed buyers or sellers of the property. State tax filing form Example. State tax filing form You give a rare, old book to your former college. State tax filing form The book is a third edition and is in poor condition because of a missing back cover. State tax filing form You discover that there was a sale for $300, near the valuation date, of a first edition of the book that was in good condition. State tax filing form Although the contents are the same, the books are not at all similar because of the different editions and their physical condition. State tax filing form Little consideration would be given to the selling price of the $300 property by knowledgeable buyers or sellers. State tax filing form Future Events You may not consider unexpected events happening after your donation of property in making the valuation. State tax filing form You may consider only the facts known at the time of the gift, and those that could be reasonably expected at the time of the gift. State tax filing form Example. State tax filing form You give farmland to a qualified charity. State tax filing form The transfer provides that your mother will have the right to all income and full use of the property for her life. State tax filing form Even though your mother dies 1 week after the transfer, the value of the property on the date it is given is its present value, subject to the life interest as estimated from actuarial tables. State tax filing form You may not take a higher deduction because the charity received full use and possession of the land only 1 week after the transfer. State tax filing form Using Past Events to Predict the Future A common error is to rely too much on past events that do not fairly reflect the probable future earnings and FMV. State tax filing form Example. State tax filing form You give all your rights in a successful patent to your favorite charity. State tax filing form Your records show that before the valuation date there were three stages in the patent's history of earnings. State tax filing form First, there was rapid growth in earnings when the invention was introduced. State tax filing form Then, there was a period of high earnings when the invention was being exploited. State tax filing form Finally, there was a decline in earnings when competing inventions were introduced. State tax filing form The entire history of earnings may be relevant in estimating the future earnings. State tax filing form However, the appraiser must not rely too much on the stage of rapid growth in earnings, or of high earnings. State tax filing form The market conditions at those times do not represent the condition of the market at the valuation date. State tax filing form What is most significant is the trend of decline in earnings up to the valuation date. State tax filing form For more information about donations of patents, see Patents, later. State tax filing form Valuation of Various Kinds of Property This section contains information on determining the FMV of ordinary kinds of donated property. State tax filing form For information on appraisals, see Appraisals, later. State tax filing form Household Goods The FMV of used household goods, such as furniture, appliances, and linens, is usually much lower than the price paid when new. State tax filing form Such used property may have little or no market value because of its worn condition. State tax filing form It may be out of style or no longer useful. State tax filing form You cannot take a deduction for household goods donated after August 17, 2006, unless they are in good used condition or better. State tax filing form A household good that is not in good used condition or better for which you take a deduction of more than $500 requires a qualified appraisal. State tax filing form See Deduction over $500 for certain clothing or household items, later. State tax filing form If the property is valuable because it is old or unique, see the discussion under Paintings, Antiques, and Other Objects of Art. State tax filing form Used Clothing Used clothing and other personal items are usually worth far less than the price you paid for them. State tax filing form Valuation of items of clothing does not lend itself to fixed formulas or methods. State tax filing form The price that buyers of used items actually pay in used clothing stores, such as consignment or thrift shops, is an indication of the value. State tax filing form You cannot take a deduction for clothing donated after August 17, 2006, unless it is in good used condition or better. State tax filing form An item of clothing that is not in good used condition or better for which you take a deduction of more than $500 requires a qualified appraisal. State tax filing form See Deduction over $500 for certain clothing or household items, later. State tax filing form For valuable furs or very expensive gowns, a Form 8283 may have to be sent with your tax return. State tax filing form Jewelry and Gems Jewelry and gems are of such a specialized nature that it is almost always necessary to get an appraisal by a specialized jewelry appraiser. State tax filing form The appraisal should describe, among other things, the style of the jewelry, the cut and setting of the gem, and whether it is now in fashion. State tax filing form If not in fashion, the possibility of having the property redesigned, recut, or reset should be reported in the appraisal. State tax filing form The stone's coloring, weight, cut, brilliance, and flaws should be reported and analyzed. State tax filing form Sentimental personal value has no effect on FMV. State tax filing form But if the jewelry was owned by a famous person, its value might increase. State tax filing form Paintings, Antiques, and Other Objects of Art Your deduction for contributions of paintings, antiques, and other objects of art, should be supported by a written appraisal from a qualified and reputable source, unless the deduction is $5,000 or less. State tax filing form Examples of information that should be included in appraisals of art objects—paintings in particular—are found later under Qualified Appraisal. State tax filing form Art valued at $20,000 or more. State tax filing form   If you claim a deduction of $20,000 or more for donations of art, you must attach a complete copy of the signed appraisal to your return. State tax filing form For individual objects valued at $20,000 or more, a photograph of a size and quality fully showing the object, preferably an 8 x 10 inch color photograph or a color transparency no smaller than 4 x 5 inches, must be provided upon request. State tax filing form Art valued at $50,000 or more. State tax filing form   If you donate an item of art that has been appraised at $50,000 or more, you can request a Statement of Value for that item from the IRS. State tax filing form You must request the statement before filing the tax return that reports the donation. State tax filing form Your request must include the following. State tax filing form A copy of a qualified appraisal of the item. State tax filing form See Qualified Appraisal, later. State tax filing form A $2,500 check or money order payable to the Internal Revenue Service for the user fee that applies to your request regarding one, two, or three items of art. State tax filing form Add $250 for each item in excess of three. State tax filing form A completed Form 8283, Section B. State tax filing form The location of the IRS territory that has examination responsibility for your return. State tax filing form If your request lacks essential information, you will be notified and given 30 days to provide the missing information. State tax filing form   Send your request to: Internal Revenue Service Attention: Art Appraisal (C:AP:ART) P. State tax filing form O. State tax filing form Box 27720 McPherson Station Washington, DC 20038 Refunds. State tax filing form   You can withdraw your request for a Statement of Value at any time before it is issued. State tax filing form However, the IRS will not refund the user fee if you do. State tax filing form   If the IRS declines to issue a Statement of Value in the interest of efficient tax administration, the IRS will refund the user fee. State tax filing form Authenticity. State tax filing form   The authenticity of the donated art must be determined by the appraiser. State tax filing form Physical condition. State tax filing form   Important items in the valuation of antiques and art are physical condition and extent of restoration. State tax filing form These have a significant effect on the value and must be fully reported in an appraisal. State tax filing form An antique in damaged condition, or lacking the “original brasses,” may be worth much less than a similar piece in excellent condition. State tax filing form Art appraisers. State tax filing form   More weight will usually be given to an appraisal prepared by an individual specializing in the kind and price range of the art being appraised. State tax filing form Certain art dealers or appraisers specialize, for example, in old masters, modern art, bronze sculpture, etc. State tax filing form Their opinions on the authenticity and desirability of such art would usually be given more weight than the opinions of more generalized art dealers or appraisers. State tax filing form They can report more recent comparable sales to support their opinion. State tax filing form   To identify and locate experts on unique, specialized items or collections, you may wish to use the current Official Museum Directory of the American Association of Museums. State tax filing form It lists museums both by state and by category. State tax filing form   To help you locate a qualified appraiser for your donation, you may wish to ask an art historian at a nearby college or the director or curator of a local museum. State tax filing form The Yellow Pages often list specialized art and antique dealers, auctioneers, and art appraisers. State tax filing form You may be able to find a qualified appraiser on the Internet. State tax filing form You may also contact associations of dealers for guidance. State tax filing form Collections Since many kinds of hobby collections may be the subject of a charitable donation, it is not possible to discuss all of the possible collectibles in this publication. State tax filing form Most common are rare books, autographs, sports memorabilia, dolls, manuscripts, stamps, coins, guns, phonograph records, and natural history items. State tax filing form Many of the elements of valuation that apply to paintings and other objects of art, discussed earlier, also apply to miscellaneous collections. State tax filing form Reference material. State tax filing form   Publications available to help you determine the value of many kinds of collections include catalogs, dealers' price lists, and specialized hobby periodicals. State tax filing form When using one of these price guides, you must use the current edition at the date of contribution. State tax filing form However, these sources are not always reliable indicators of FMV and should be supported by other evidence. State tax filing form   For example, a dealer may sell an item for much less than is shown on a price list, particularly after the item has remained unsold for a long time. State tax filing form The price an item sold for in an auction may have been the result of a rigged sale or a mere bidding duel. State tax filing form The appraiser must analyze the reference material, and recognize and make adjustments for misleading entries. State tax filing form If you are donating a valuable collection, you should get an appraisal. State tax filing form If your donation appears to be of little value, you may be able to make a satisfactory valuation using reference materials available at a state, city, college, or museum library. State tax filing form Stamp collections. State tax filing form   Most libraries have catalogs or other books that report the publisher's estimate of values. State tax filing form Generally, two price levels are shown for each stamp: the price postmarked and the price not postmarked. State tax filing form Stamp dealers generally know the value of their merchandise and are able to prepare satisfactory appraisals of valuable collections. State tax filing form Coin collections. State tax filing form   Many catalogs and other reference materials show the writer's or publisher's opinion of the value of coins on or near the date of the publication. State tax filing form Like many other collectors' items, the value of a coin depends on the demand for it, its age, and its rarity. State tax filing form Another important factor is the coin's condition. State tax filing form For example, there is a great difference in the value of a coin that is in mint condition and a similar coin that is only in good condition. State tax filing form   Catalogs usually establish a category for coins, based on their physical condition—mint or uncirculated, extremely fine, very fine, fine, very good, good, fair, or poor—with a different valuation for each category. State tax filing form Books. State tax filing form   The value of books is usually determined by selecting comparable sales and adjusting the prices according to the differences between the comparable sales and the item being evaluated. State tax filing form This is difficult to do and, except for a collection of little value, should be done by a specialized appraiser. State tax filing form Within the general category of literary property, there are dealers who specialize in certain areas, such as Americana, foreign imports, Bibles, and scientific books. State tax filing form Modest value of collection. State tax filing form   If the collection you are donating is of modest value, not requiring a written appraisal, the following information may help you in determining the FMV. State tax filing form   A book that is very old, or very rare, is not necessarily valuable. State tax filing form There are many books that are very old or rare, but that have little or no market value. State tax filing form Condition of book. State tax filing form   The condition of a book may have a great influence on its value. State tax filing form Collectors are interested in items that are in fine, or at least good, condition. State tax filing form When a book has a missing page, a loose binding, tears, stains, or is otherwise in poor condition, its value is greatly lowered. State tax filing form Other factors. State tax filing form   Some other factors in the valuation of a book are the kind of binding (leather, cloth, paper), page edges, and illustrations (drawings and photographs). State tax filing form Collectors usually want first editions of books. State tax filing form However, because of changes or additions, other editions are sometimes worth as much as, or more than, the first edition. State tax filing form Manuscripts, autographs, diaries, and similar items. State tax filing form   When these items are handwritten, or at least signed by famous people, they are often in demand and are valuable. State tax filing form The writings of unknowns also may be of value if they are of unusual historical or literary importance. State tax filing form Determining the value of such material is difficult. State tax filing form For example, there may be a great difference in value between two diaries that were kept by a famous person—one kept during childhood and the other during a later period in his or her life. State tax filing form The appraiser determines a value in these cases by applying knowledge and judgment to such factors as comparable sales and conditions. State tax filing form Signatures. State tax filing form   Signatures, or sets of signatures, that were cut from letters or other papers usually have little or no value. State tax filing form But complete sets of the signatures of U. State tax filing form S. State tax filing form presidents are in demand. State tax filing form Cars, Boats, and Aircraft If you donate a car, a boat, or an aircraft to a charitable organization, its FMV must be determined. State tax filing form Certain commercial firms and trade organizations publish monthly or seasonal guides for different regions of the country, containing complete dealer sale prices or dealer average prices for recent model years. State tax filing form Prices are reported for each make, model, and year. State tax filing form These guides also provide estimates for adjusting for unusual equipment, unusual mileage, and physical condition. State tax filing form The prices are not “official,” and these publications are not considered an appraisal of any specific donated property. State tax filing form But they do provide clues for making an appraisal and suggest relative prices for comparison with current sales and offerings in your area. State tax filing form These publications are sometimes available from public libraries or at a bank, credit union, or finance company. State tax filing form You can also find pricing information about used cars on the Internet. State tax filing form An acceptable measure of the FMV of a donated car, boat, or airplane is an amount not in excess of the price listed in a used vehicle pricing guide for a private party sale, not the dealer retail value, of a similar vehicle. State tax filing form However, the FMV may be less than that amount if the vehicle has engine trouble, body damage, high mileage, or any type of excessive wear. State tax filing form The FMV of a donated vehicle is the same as the price listed in a used vehicle pricing guide for a private party sale only if the guide lists a sales price for a vehicle that is the same make, model, and year, sold in the same area, in the same condition, with the same or similar options or accessories, and with the same or similar warranties as the donated vehicle. State tax filing form Example. State tax filing form You donate a used car in poor condition to a local high school for use by students studying car repair. State tax filing form A used car guide shows the dealer retail value for this type of car in poor condition is $1,600. State tax filing form However, the guide shows the price for a private party sale of the car is only $750. State tax filing form The FMV of the car is considered to be no more than $750. State tax filing form Boats. State tax filing form   Except for inexpensive small boats, the valuation of boats should be based on an appraisal by a marine surveyor because the physical condition is so critical to the value. State tax filing form More information. State tax filing form   Your deduction for a donated car, boat, or airplane generally is limited to the gross proceeds from its sale by the qualified organization. State tax filing form This rule applies if the claimed value of the donated vehicle is more than $500. State tax filing form In certain cases, you can deduct the vehicle's FMV. State tax filing form For details, see Publication 526. State tax filing form Inventory If you donate any inventory item to a charitable organization, the amount of your deductible contribution generally is the FMV of the item, minus any gain you would have realized if you had sold the item at its FMV on the date of the gift. State tax filing form For more information, see Publication 526. State tax filing form Patents To determine the FMV of a patent, you must take into account, among other factors: Whether the patented technology has been made obsolete by other technology; Any restrictions on the donee's use of, or ability to transfer, the patented technology; and The length of time remaining before the patent expires. State tax filing form However, your deduction for a donation of a patent or other intellectual property is its FMV, minus any gain you would have realized if you had sold the property at its FMV on the date of the gift. State tax filing form Generally, this means your deduction is the lesser of the property's FMV or its basis. State tax filing form For details, see Publication 526. State tax filing form Stocks and Bonds The value of stocks and bonds is the FMV of a share or bond on the valuation date. State tax filing form See Date of contribution, earlier, under What Is Fair Market Value (FMV). State tax filing form Selling prices on valuation date. State tax filing form   If there is an active market for the contributed stocks or bonds on a stock exchange, in an over-the-counter market, or elsewhere, the FMV of each share or bond is the average price between the highest and lowest quoted selling prices on the valuation date. State tax filing form For example, if the highest selling price for a share was $11, and the lowest $9, the average price is $10. State tax filing form You get the average price by adding $11 and $9 and dividing the sum by 2. State tax filing form No sales on valuation date. State tax filing form   If there were no sales on the valuation date, but there were sales within a reasonable period before and after the valuation date, you determine FMV by taking the average price between the highest and lowest sales prices on the nearest date before and on the nearest date after the valuation date. State tax filing form Then you weight these averages in inverse order by the respective number of trading days between the selling dates and the valuation date. State tax filing form Example. State tax filing form   On the day you gave stock to a qualified organization, there were no sales of the stock. State tax filing form Sales of the stock nearest the valuation date took place two trading days before the valuation date at an average selling price of $10 and three trading days after the valuation date at an average selling price of $15. State tax filing form The FMV on the valuation date was $12, figured as follows: [(3 x $10) + (2 x $15)] ÷ 5 = $12 Listings on more than one stock exchange. State tax filing form   Stocks or bonds listed on more than one stock exchange are valued based on the prices of the exchange on which they are principally dealt. State tax filing form This applies if these prices are published in a generally available listing or publication of general circulation. State tax filing form If this is not applicable, and the stocks or bonds are reported on a composite listing of combined exchanges in a publication of general circulation, use the composite list. State tax filing form See also Unavailable prices or closely held corporation, later. State tax filing form Bid and asked prices on valuation date. State tax filing form   If there were no sales within a reasonable period before and after the valuation date, the FMV is the average price between the bona fide bid and asked prices on the valuation date. State tax filing form Example. State tax filing form Although there were no sales of Blue Corporation stock on the valuation date, bona fide bid and asked prices were available on that date of $14 and $16, respectively. State tax filing form The FMV is $15, the average price between the bid and asked prices. State tax filing form No prices on valuation date. State tax filing form   If there were no prices available on the valuation date, you determine FMV by taking the average prices between the bona fide bid and asked prices on the closest trading date before and after the valuation date. State tax filing form Both dates must be within a reasonable period. State tax filing form Then you weight these averages in inverse order by the respective number of trading days between the bid and asked dates and the valuation date. State tax filing form Example. State tax filing form On the day you gave stock to a qualified organization, no prices were available. State tax filing form Bona fide bid and asked prices 3 days before the valuation date were $10 and 2 days after the valuation date were $15. State tax filing form The FMV on the valuation date is $13, figured as follows: [(2 x $10) + (3 x $15)] ÷ 5 = $13 Prices only before or after valuation date, but not both. State tax filing form   If no selling prices or bona fide bid and asked prices are available on a date within a reasonable period before the valuation date, but are available on a date within a reasonable period after the valuation date, or vice versa, then the average price between the highest and lowest of such available prices may be treated as the value. State tax filing form Large blocks of stock. State tax filing form   When a large block of stock is put on the market, it may lower the selling price of the stock if the supply is greater than the demand. State tax filing form On the other hand, market forces may exist that will afford higher prices for large blocks of stock. State tax filing form Because of the many factors to be considered, determining the value of large blocks of stock usually requires the help of experts specializing in underwriting large quantities of securities, or in trading in the securities of the industry of which the particular company is a part. State tax filing form Unavailable prices or closely held corporation. State tax filing form   If selling prices or bid and asked prices are not available, or if securities of a closely held corporation are involved, determine the FMV by considering the following factors. State tax filing form For bonds, the soundness of the security, the interest yield, the date of maturity, and other relevant factors. State tax filing form For shares of stock, the company's net worth, prospective earning power and dividend-paying capacity, and other relevant factors. State tax filing form Other factors. State tax filing form   Other relevant factors include: The nature and history of the business, especially its recent history, The goodwill of the business, The economic outlook in the particular industry, The company's position in the industry, its competitors, and its management, and The value of securities of corporations engaged in the same or similar business. State tax filing form For preferred stock, the most important factors are its yield, dividend coverage, and protection of its liquidation preference. State tax filing form   You should keep complete financial and other information on which the valuation is based. State tax filing form This includes copies of reports of examinations of the company made by accountants, engineers, or any technical experts on or close to the valuation date. State tax filing form Restricted securities. State tax filing form   Some classes of stock cannot be traded publicly because of restrictions imposed by the Securities and Exchange Commission, or by the corporate charter or a trust agreement. State tax filing form These restricted securities usually trade at a discount in relation to freely traded securities. State tax filing form   To arrive at the FMV of restricted securities, factors that you must consider include the resale provisions found in the restriction agreements, the relative negotiating strengths of the buyer and seller, and the market experience of freely traded securities of the same class as the restricted securities. State tax filing form Real Estate Because each piece of real estate is unique and its valuation is complicated, a detailed appraisal by a professional appraiser is necessary. State tax filing form The appraiser must be thoroughly trained in the application of appraisal principles and theory. State tax filing form In some instances the opinions of equally qualified appraisers may carry unequal weight, such as when one appraiser has a better knowledge of local conditions. State tax filing form The appraisal report must contain a complete description of the property, such as street address, legal description, and lot and block number, as well as physical features, condition, and dimensions. State tax filing form The use to which the property is put, zoning and permitted uses, and its potential use for other higher and better uses are also relevant. State tax filing form In general, there are three main approaches to the valuation of real estate. State tax filing form An appraisal may require the combined use of two or three methods rather than one method only. State tax filing form 1. State tax filing form Comparable Sales The comparable sales method compares the donated property with several similar properties that have been sold. State tax filing form The selling prices, after adjustments for differences in date of sale, size, condition, and location, would then indicate the estimated FMV of the donated property. State tax filing form If the comparable sales method is used to determine the value of unimproved real property (land without significant buildings, structures, or any other improvements that add to its value), the appraiser should consider the following factors when comparing the potential comparable property and the donated property: Location, size, and zoning or use restrictions, Accessibility and road frontage, and available utilities and water rights, Riparian rights (right of access to and use of the water by owners of land on the bank of a river) and existing easements, rights-of-way, leases, etc. State tax filing form , Soil characteristics, vegetative cover, and status of mineral rights, and Other factors affecting value. State tax filing form For each comparable sale, the appraisal must include the names of the buyer and seller, the deed book and page number, the date of sale and selling price, a property description, the amount and terms of mortgages, property surveys, the assessed value, the tax rate, and the assessor's appraised FMV. State tax filing form The comparable selling prices must be adjusted to account for differences between the sale property and the donated property. State tax filing form Because differences of opinion may arise between appraisers as to the degree of comparability and the amount of the adjustment considered necessary for comparison purposes, an appraiser should document each item of adjustment. State tax filing form Only comparable sales having the least adjustments in terms of items and/or total dollar adjustments should be considered as comparable to the donated property. State tax filing form 2. State tax filing form Capitalization of Income This method capitalizes the net income from the property at a rate that represents a fair return on the particular investment at the particular time, considering the risks involved. State tax filing form The key elements are the determination of the income to be capitalized and the rate of capitalization. State tax filing form 3. State tax filing form Replacement Cost New or Reproduction Cost Minus Observed Depreciation This method, used alone, usually does not result in a determination of FMV. State tax filing form Instead, it generally tends to set the upper limit of value, particularly in periods of rising costs, because it is reasonable to assume that an informed buyer will not pay more for the real estate than it would cost to reproduce a similar property. State tax filing form Of course, this reasoning does not apply if a similar property cannot be created because of location, unusual construction, or some other reason. State tax filing form Generally, this method serves to support the value determined from other methods. State tax filing form When the replacement cost method is applied to improved realty, the land and improvements are valued separately. State tax filing form The replacement cost of a building is figured by considering the materials, the quality of workmanship, and the number of square feet or cubic feet in the building. State tax filing form This cost represents the total cost of labor and material, overhead, and profit. State tax filing form After the replacement cost has been figured, consideration must be given to the following factors: Physical deterioration—the wear and tear on the building itself, Functional obsolescence—usually in older buildings with, for example, inadequate lighting, plumbing, or heating, small rooms, or a poor floor plan, and Economic obsolescence—outside forces causing the whole area to become less desirable. State tax filing form Interest in a Business The FMV of any interest in a business, whether a sole proprietorship or a partnership, is the amount that a willing buyer would pay for the interest to a willing seller after consideration of all relevant factors. State tax filing form The relevant factors to be considered in valuing the business are: The FMV of the assets of the business, The demonstrated earnings capacity of the business, based on a review of past and current earnings, and The other factors used in evaluating corporate stock, if they apply. State tax filing form The value of the goodwill of the business should also be taken into consideration. State tax filing form You should keep complete financial and other information on which you base the valuation. State tax filing form This includes copies of reports of examinations of the business made by accountants, engineers, or any technical experts on or close to the valuation date. State tax filing form Annuities, Interests for Life or Terms of Years, Remainders, and Reversions The value of these kinds of property is their present value, except in the case of annuities under contracts issued by companies regularly engaged in their sale. State tax filing form The valuation of these commercial annuity contracts and of insurance policies is discussed later under Certain Life Insurance and Annuity Contracts. State tax filing form To determine present value, you must know the applicable interest rate and use actuarial tables. State tax filing form Interest rate. State tax filing form   The applicable interest rate varies. State tax filing form It is announced monthly in a news release and published in the Internal Revenue Bulletin as a Revenue Ruling. State tax filing form The interest rate to use is under the heading “Rate Under Section 7520” for a given month and year. State tax filing form You can call the IRS office at 1-800-829-1040 to obtain this rate. State tax filing form Actuarial tables. State tax filing form   You need to refer to actuarial tables to determine a qualified interest in the form of an annuity, any interest for life or a term of years, or any remainder interest to a charitable organization. State tax filing form   Use the valuation tables set forth in IRS Publications 1457, Actuarial Values (Book Aleph), and 1458, Actuarial Values (Book Beth). State tax filing form Both of these publications provide tables containing actuarial factors to be used in determining the present value of an annuity, an interest for life or for a term of years, or a remainder or reversionary interest. State tax filing form For qualified charitable transfers, you can use the factor for the month in which you made the contribution or for either of the 2 months preceding that month. State tax filing form   Publication 1457 also contains actuarial factors for computing the value of a remainder interest in a charitable remainder annuity trust and a pooled income fund. State tax filing form Publication 1458 contains the factors for valuing the remainder interest in a charitable remainder unitrust. State tax filing form You can download Publications 1457 and 1458 from www. State tax filing form irs. State tax filing form gov. State tax filing form In addition, they are available for purchase via the website of the U. State tax filing form S. State tax filing form Government Printing Office, by phone at (202) 512-1800, or by mail from the: Superintendent of Documents P. State tax filing form O. State tax filing form Box 371954 Pittsburgh, PA 15250-7954 Tables containing actuarial factors for transfers to pooled income funds may also be found in Income Tax Regulation 1. State tax filing form 642(c)-6(e)(6), transfers to charitable remainder unitrusts in Regulation 1. State tax filing form 664-4(e), and other transfers in Regulation 20. State tax filing form 2031-7(d)(6). State tax filing form Special factors. State tax filing form   If you need a special factor for an actual transaction, you can request a letter ruling. State tax filing form Be sure to include the date of birth of each person the duration of whose life may affect the value of the interest. State tax filing form Also include copies of the relevant instruments. State tax filing form IRS charges a user fee for providing special factors. State tax filing form   For more information about requesting a ruling, see Revenue Procedure 2006-1 (or annual update), 2006-1 I. State tax filing form R. State tax filing form B. State tax filing form 1. State tax filing form Revenue Procedure 2006-1 is available at www. State tax filing form irs. State tax filing form gov/irb/2006-01_IRB/ar06. State tax filing form html. State tax filing form   For information on the circumstances under which a charitable deduction may be allowed for the donation of a partial interest in property not in trust, see Partial Interest in Property Not in Trust, later. State tax filing form Certain Life Insurance and Annuity Contracts The value of an annuity contract or a life insurance policy issued by a company regularly engaged in the sale of such contracts or policies is the amount that company would charge for a comparable contract. State tax filing form But if the donee of a life insurance policy may reasonably be expected to cash the policy rather than hold it as an investment, then the FMV is the cash surrender value rather than the replacement cost. State tax filing form If an annuity is payable under a combination annuity contract and life insurance policy (for example, a retirement income policy with a death benefit) and there was no insurance element when it was transferred to the charity, the policy is treated as an annuity contract. State tax filing form Partial Interest in Property Not in Trust Generally, no deduction is allowed for a charitable contribution, not made in trust, of less than your entire interest in property. State tax filing form However, this does not apply to a transfer of less than your entire interest if it is a transfer of: A remainder interest in your personal residence or farm, An undivided part of your entire interest in property, or A qualified conservation contribution. State tax filing form Remainder Interest in Real Property The amount of the deduction for a donation of a remainder interest in real property is the FMV of the remainder interest at the time of the contribution. State tax filing form To determine this value, you must know the FMV of the property on the date of the contribution. State tax filing form Multiply this value by the appropriate factor. State tax filing form Publications 1457 and 1458 contain these factors. State tax filing form You must make an adjustment for depreciation or depletion using the factors shown in Publication 1459, Actuarial Values (Book Gimel). State tax filing form You can use the factors for the month in which you made the contribution or for either of the two months preceding that month. State tax filing form See the earlier discussion on Annuities, Interests for Life or Terms of Years, Remainders, and Reversions. State tax filing form You can download Publication 1459 from www. State tax filing form irs. State tax filing form gov. State tax filing form For this purpose, the term “depreciable property” means any property subject to wear and tear or obsolescence, even if not used in a trade or business or for the production of income. State tax filing form If the remainder interest includes both depreciable and nondepreciable property, for example a house and land, the FMV must be allocated between each kind of property at the time of the contribution. State tax filing form This rule also applies to a gift of a remainder interest that includes property that is part depletable and part not depletable. State tax filing form Take into account depreciation or depletion only for the property that is subject to depreciation or depletion. State tax filing form For more information, see section 1. State tax filing form 170A-12 of the Income Tax Regulations. State tax filing form Undivided Part of Your Entire Interest A contribution of an undivided part of your entire interest in property must consist of a part of each and every substantial interest or right you own in the property. State tax filing form It must extend over the entire term of your interest in the property. State tax filing form For example, you are entitled to the income from certain property for your life (life estate) and you contribute 20% of that life estate to a qualified organization. State tax filing form You can claim a deduction for the contribution if you do not have any other interest in the property. State tax filing form To figure the value of a contribution involving a partial interest, see Publication 1457. State tax filing form If the only interest you own in real property is a remainder interest and you transfer part of that interest to a qualified organization, see the previous discussion on valuation of a remainder interest in real property. State tax filing form Qualified Conservation Contribution A qualified conservation contribution is a contribution of a qualified real property interest to a qualified organization to be used only for conservation purposes. State tax filing form Qualified organization. State tax filing form   For purposes of a qualified conservation contribution, a qualified organization is: A governmental unit, A publicly supported charitable, religious, scientific, literary, educational, etc. State tax filing form , organization, or An organization that is controlled by, and operated for the exclusive benefit of, a governmental unit or a publicly supported charity. State tax filing form The organization also must have a commitment to protect the conservation purposes of the donation and must have the resources to enforce the restrictions. State tax filing form Conservation purposes. State tax filing form   Your contribution must be made only for one of the following conservation purposes. State tax filing form Preserving land areas for outdoor recreation by, or for the education of, the general public. State tax filing form Protecting a relatively natural habitat of fish, wildlife, or plants, or a similar ecosystem. State tax filing form Preserving open space, including farmland and forest land, if it yields a significant public benefit. State tax filing form It must be either for the scenic enjoyment of the general public or under a clearly defined federal, state, or local governmental conservation policy. State tax filing form Preserving a historically important land area or a certified historic structure. State tax filing form There must be some visual public access to the property. State tax filing form Factors used in determining the type and amount of public access required include the historical significance of the property, the remoteness or accessibility of the site, and the extent to which intrusions on the privacy of individuals living on the property would be unreasonable. State tax filing form Building in registered historic district. State tax filing form   A contribution after July 25, 2006, of a qualified real property interest that is an easement or other restriction on the exterior of a building in a registered historic district is deductible only if it meets all of the following three conditions. State tax filing form The restriction must preserve the entire exterior of the building and must prohibit any change to the exterior of the building that is inconsistent with its historical character. State tax filing form You and the organization receiving the contribution must enter into a written agreement certifying, that the organization is a qualified organization and that it has the resources and commitment to maintain the property as donated. State tax filing form If you make the contribution in a tax year beginning after August 17, 2006, you must include with your return: A qualified appraisal, Photographs of the building's entire exterior, and A description of all restrictions on development of the building, such as zoning laws and restrictive covenants. State tax filing form   If you make this type of contribution after February 12, 2007, and claim a deduction of more than $10,000, your deduction will not be allowed unless you pay a $500 filing fee. State tax filing form See Form 8283-V, Payment Voucher for Filing Fee Under Section 170(f)(13), and its instructions. State tax filing form Qualified real property interest. State tax filing form   This is any of the following interests in real property. State tax filing form Your entire interest in real estate other than a mineral interest (subsurface oil, gas, or other minerals, and the right of access to these minerals). State tax filing form A remainder interest. State tax filing form A restriction (granted in perpetuity) on the use that may be made of the real property. State tax filing form Valuation. State tax filing form   A qualified real property interest described in (1) should be valued in a manner that is consistent with the type of interest transferred. State tax filing form If you transferred all the interest in the property, the FMV of the property is the amount of the contribution. State tax filing form If you do not transfer the mineral interest, the FMV of the surface rights in the property is the amount of the contribution. State tax filing form   If you owned only a remainder interest or an income interest (life estate), see Undivided Part of Your Entire Interest, earlier. State tax filing form If you owned the entire property but transferred only a remainder interest (item (2)), see Remainder Interest in Real Property, earlier. State tax filing form   In determining the value of restrictions, you should take into account the selling price in arm's-length transactions of other properties that have comparable restrictions. State tax filing form If there are no comparable sales, the restrictions are valued indirectly as the difference between the FMVs of the property involved before and after the grant of the restriction. State tax filing form   The FMV of the property before contribution of the restriction should take into account not only current use but the likelihood that the property, without the restriction, would be developed. State tax filing form You should also consider any zoning, conservation, or historical preservation laws that would restrict development. State tax filing form Granting an easement may increase, rather than reduce, the value of property, and in such a situation no deduction would be allowed. State tax filing form Example. State tax filing form   You own 10 acres of farmland. State tax filing form Similar land in the area has an FMV of $2,000 an acre. State tax filing form However, land in the general area that is restricted solely to farm use has an FMV of $1,500 an acre. State tax filing form Your county wants to preserve open space and prevent further development in your area. State tax filing form   You grant to the county an enforceable open space easement in perpetuity on 8 of the 10 acres, restricting its use to farmland. State tax filing form The value of this easement is $4,000, determined as follows: FMV of the property before granting easement:   $2,000 × 10 acres $20,000 FMV of the property after granting easement:   $1,500 × 8 acres $12,000   $2,000 × 2 acres 4,000 16,000 Value of easement   $4,000   If you later transfer in fee your remaining interest in the 8 acres to another qualified organization, the FMV of your remaining interest is the FMV of the 8 acres reduced by the FMV of the easement granted to the first organization. State tax filing form More information. State tax filing form   For more information about qualified conservation contributions, see Publication 526. State tax filing form Appraisals Appraisals are not necessary for items of property for which you claim a deduction of $5,000 or less. State tax filing form (There is one exception, described next, for certain clothing and household items. State tax filing form ) However, you generally will need an appraisal for donated property for which you claim a deduction of more than $5,000. State tax filing form There are exceptions. State tax filing form See Deductions of More Than $5,000, later. State tax filing form The weight given an appraisal depends on the completeness of the report, the qualifications of the appraiser, and the appraiser's demonstrated knowledge of the donated property. State tax filing form An appraisal must give all the facts on which to base an intelligent judgment of the value of the property. State tax filing form The appraisal will not be given much weight if: All the factors that apply are not considered, The opinion is not supported with facts, such as purchase price and comparable sales, or The opinion is not consistent with known facts. State tax filing form The appraiser's opinion is never more valid than the facts on which it is based; without these facts it is simply a guess. State tax filing form The opinion of a person claiming to be an expert is not binding on the Internal Revenue Service. State tax filing form All facts associated with the donation must be considered. State tax filing form Deduction over $500 for certain clothing or household items. State tax filing form   You must include with your return a qualified appraisal of any single item of clothing or any household item that is not in good used condition or better, that you donated after August 17, 2006, and for which you deduct more than $500. State tax filing form See Household Goods and Used Clothing, earlier. State tax filing form Cost of appraisals. State tax filing form   You may not take a charitable contribution deduction for fees you pay for appraisals of your donated property. State tax filing form However, these fees may qualify as a miscellaneous deduction, subject to the 2% limit, on Schedule A (Form 1040) if paid to determine the amount allowable as a charitable contribution. State tax filing form Deductions of More Than $5,000 Generally, if the claimed deduction for an item or group of similar items of donated property is more than $5,000, you must get a qualified appraisal made by a qualified appraiser, and you must attach Section B of Form 8283 to your tax return. State tax filing form There are exceptions, discussed later. State tax filing form You should keep the appraiser's report with your written records. State tax filing form Records are discussed in Publication 526. State tax filing form The phrase “similar items” means property of the same generic category or type (whether or not donated to the same donee), such as stamp collections, coin collections, lithographs, paintings, photographs, books, nonpublicly traded stock, nonpublicly traded securities other than nonpublicly traded stock, land, buildings, clothing, jewelry, furniture, electronic equipment, household appliances, toys, everyday kitchenware, china, crystal, or silver. State tax filing form For example, if you give books to three schools and you deduct $2,000, $2,500, and $900, respectively, your claimed deduction is more than $5,000 for these books. State tax filing form You must get a qualified appraisal of the books and for each school you must attach a fully completed Form 8283, Section B, to your tax return. State tax filing form Exceptions. State tax filing form   You do not need an appraisal if the property is: Nonpublicly traded stock of $10,000 or less, A vehicle (including a car, boat, or airplane) for which your deduction is limited to the gross proceeds from its sale, Qualified intellectual property, such as a patent, Certain publicly traded securities described next, Inventory and other property donated by a corporation that are “qualified contributions” for the care of the ill, the needy, or infants, within the meaning of section 170(e)(3)(A) of the Internal Revenue Code, or Stock in trade, inventory, or property held primarily for sale to customers in the ordinary course of your trade or business. State tax filing form   Although an appraisal is not required for the types of property just listed, you must provide certain information about a donation of any of these types of property on Form 8283. State tax filing form Publicly traded securities. State tax filing form   Even if your claimed deduction is more than $5,000, neither a qualified appraisal nor Section B of Form 8283 is required for publicly traded securities that are: Listed on a stock exchange in which quotations are published on a daily basis, Regularly traded in a national or regional over-the-counter market for which published quotations are available, or Shares of an open-end investment company (mutual fund) for which quotations are published on a daily basis in a newspaper of general circulation throughout the United States. State tax filing form Publicly traded securities that meet these requirements must be reported on Form 8283, Section A. State tax filing form   A qualified appraisal is not required, but Form 8283, Section B, Parts I and IV, must be completed, for an issue of a security that does not meet the requirements just listed but does meet these requirements: The issue is regularly traded during the computation period (defined later) in a market for which there is an “interdealer quotation system” (defined later), The issuer or agent computes the “average trading price” (defined later) for the same issue for the computation period, The average trading price and total volume of the issue during the computation period are published in a newspaper of general circulation throughout the United States, not later than the last day of the month following the end of the calendar quarter in which the computation period ends, The issuer or agent keeps books and records that list for each transaction during the computation period the date of settlement of the transaction, the name and address of the broker or dealer making the market in which the transaction occurred, and the trading price and volume, and The issuer or agent permits the Internal Revenue Service to review the books and records described in item (4) with respect to transactions during the computation period upon receiving reasonable notice. State tax filing form   An interdealer quotation system is any system of general circulation to brokers and dealers that regularly disseminates quotations of obligations by two or more identified brokers or dealers who are not related to either the issuer or agent who computes the average trading price of the security. State tax filing form A quotation sheet prepared and distributed by a broker or dealer in the regular course of business and containing only quotations of that broker or dealer is not an interdealer quotation system. State tax filing form   The average trading price is the average price of all transactions (weighted by volume), other than original issue or redemption transactions, conducted through a United States office of a broker or dealer who maintains a market in the issue of the security during the computation period. State tax filing form Bid and asked quotations are not taken into account. State tax filing form   The computation period is weekly during October through December and monthly during January through September. State tax filing form The weekly computation periods during October through December begin with the first Monday in October and end with the first Sunday following the last Monday in December. State tax filing form Nonpublicly traded stock. State tax filing form   If you contribute nonpublicly traded stock, for which you claim a deduction of $10,000 or less, a qualified appraisal is not required. State tax filing form However, you must attach Form 8283 to your tax return, with Section B, Parts I and IV, completed. State tax filing form Deductions of More Than $500,000 If you claim a deduction of more than $500,000 for a donation of property, you must attach a qualified appraisal of the property to your return. State tax filing form This does not apply to contributions of cash, inventory, publicly traded stock, or intellectual property. State tax filing form If you do not attach the appraisal, you cannot deduct your contribution, unless your failure to attach the appraisal is due to reasonable cause and not to willful neglect. State tax filing form Qualified Appraisal Generally, if the claimed deduction for an item or group of similar items of donated property is more than $5,000, you must get a qualified appraisal made by a qualified appraiser. State tax filing form You must also complete Form 8283, Section B, and attach it to your tax return. State tax filing form See Deductions of More Than $5,000, earlier. State tax filing form A qualified appraisal is an appraisal document that: Is made, signed, and dated by a qualified appraiser (defined later) in accordance with generally accepted appraisal standards, Meets the relevant requirements of Regulations section 1. State tax filing form 170A-13(c)(3) and Notice 2006-96, 2006-46 I. State tax filing form R. State tax filing form B. State tax filing form 902 (available at www. State tax filing form irs. State tax filing form gov/irb/2006-46_IRB/ar13. State tax filing form html), Relates to an appraisal made not earlier than 60 days before the date of contribution of the appraised property, Does not involve a prohibited appraisal fee, and Includes certain information (covered later). State tax filing form You must receive the qualified appraisal before the due date, including extensions, of the return on which a charitable contribution deduction is first claimed for the donated property. State tax filing form If the deduction is first claimed on an amended return, the qualified appraisal must be received before the date on which the amended return is filed. State tax filing form Form 8283, Section B, must be attached to your tax return. State tax filing form Generally, you do not need to attach the qualified appraisal itself, but you should keep a copy as long as it may be relevant under the tax law. State tax filing form There are four exceptions. State tax filing form If you claim a deduction of $20,000 or more for donations of art, you must attach a complete copy of the appraisal. State tax filing form See Paintings, Antiques, and Other Objects of Art, earlier. State tax filing form If you claim a deduction of more than $500,000 for a donation of property, you must attach the appraisal. State tax filing form See Deductions of More Than $500,000, earlier. State tax filing form If you claim a deduction of more than $500 for an article of clothing, or a household item, that is not in good used condition or better, that you donated after August 17, 2006, you must attach the appraisal. State tax filing form See Deduction over $500 for certain clothing or household items, earlier. State tax filing form If you claim a deduction in a tax year beginning after August 17, 2006, for an easement or other restriction on the exterior of a building in a historic district, you must attach the appraisal. State tax filing form See Building in registered historic district, earlier. State tax filing form Prohibited appraisal fee. State tax filing form   Generally, no part of the fee arrangement for a qualified appraisal can be based on a percentage of the appraised value of the property. State tax filing form If a fee arrangement is based on what is allowed as a deduction, after Internal Revenue Service examination or otherwise, it is treated as a fee based on a percentage of appraised value. State tax filing form However, appraisals are not disqualified when an otherwise prohi