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Www statetaxforms 4. Www statetaxforms   Transportation Table of Contents Parking fees. Www statetaxforms Advertising display on car. Www statetaxforms Car pools. Www statetaxforms Hauling tools or instruments. Www statetaxforms Union members' trips from a union hall. Www statetaxforms Car ExpensesStandard Mileage Rate Actual Car Expenses Leasing a Car Disposition of a Car This chapter discusses expenses you can deduct for business transportation when you are not traveling away from home as defined in chapter 1. Www statetaxforms These expenses include the cost of transportation by air, rail, bus, taxi, etc. Www statetaxforms , and the cost of driving and maintaining your car. Www statetaxforms Transportation expenses include the ordinary and necessary costs of all of the following. Www statetaxforms Getting from one workplace to another in the course of your business or profession when you are traveling within the city or general area that is your tax home. Www statetaxforms Tax home is defined in chapter 1. Www statetaxforms Visiting clients or customers. Www statetaxforms Going to a business meeting away from your regular workplace. Www statetaxforms Getting from your home to a temporary workplace when you have one or more regular places of work. Www statetaxforms These temporary workplaces can be either within the area of your tax home or outside that area. Www statetaxforms Transportation expenses do not include expenses you have while traveling away from home overnight. Www statetaxforms Those expenses are travel expenses discussed in chapter 1 . Www statetaxforms However, if you use your car while traveling away from home overnight, use the rules in this chapter to figure your car expense deduction. Www statetaxforms See Car Expenses , later. Www statetaxforms Daily transportation expenses you incur while traveling from home to one or more regular places of business are generally nondeductible commuting expenses. Www statetaxforms However, there may be exceptions to this general rule. Www statetaxforms You can deduct daily transportation expenses incurred going between your residence and a temporary work station outside the metropolitan area where you live. Www statetaxforms Also, daily transportation expenses can be deducted if: (1) you have one or more regular work locations away from your residence or (2) your residence is your principal place of business and you incur expenses going between the residence and another work location in the same trade or business, regardless of whether the work is temporary or permanent and regardless of the distance. Www statetaxforms Illustration of transportation expenses. Www statetaxforms    Figure B , earlier, illustrates the rules that apply for deducting transportation expenses when you have a regular or main job away from your home. Www statetaxforms You may want to refer to it when deciding whether you can deduct your transportation expenses. Www statetaxforms Temporary work location. Www statetaxforms   If you have one or more regular work locations away from your home and you commute to a temporary work location in the same trade or business, you can deduct the expenses of the daily round-trip transportation between your home and the temporary location, regardless of distance. Www statetaxforms   If your employment at a work location is realistically expected to last (and does in fact last) for 1 year or less, the employment is temporary unless there are facts and circumstances that would indicate otherwise. Www statetaxforms   If your employment at a work location is realistically expected to last for more than 1 year or if there is no realistic expectation that the employment will last for 1 year or less, the employment is not temporary, regardless of whether it actually lasts for more than 1 year. Www statetaxforms   If employment at a work location initially is realistically expected to last for 1 year or less, but at some later date the employment is realistically expected to last more than 1 year, that employment will be treated as temporary (unless there are facts and circumstances that would indicate otherwise) until your expectation changes. Www statetaxforms It will not be treated as temporary after the date you determine it will last more than 1 year. Www statetaxforms   If the temporary work location is beyond the general area of your regular place of work and you stay overnight, you are traveling away from home. Www statetaxforms You may have deductible travel expenses as discussed in chapter 1 . Www statetaxforms No regular place of work. Www statetaxforms   If you have no regular place of work but ordinarily work in the metropolitan area where you live, you can deduct daily transportation costs between home and a temporary work site outside that metropolitan area. Www statetaxforms   Generally, a metropolitan area includes the area within the city limits and the suburbs that are considered part of that metropolitan area. Www statetaxforms   You cannot deduct daily transportation costs between your home and temporary work sites within your metropolitan area. Www statetaxforms These are nondeductible commuting expenses. Www statetaxforms Two places of work. Www statetaxforms   If you work at two places in one day, whether or not for the same employer, you can deduct the expense of getting from one workplace to the other. Www statetaxforms However, if for some personal reason you do not go directly from one location to the other, you cannot deduct more than the amount it would have cost you to go directly from the first location to the second. Www statetaxforms   Transportation expenses you have in going between home and a part-time job on a day off from your main job are commuting expenses. Www statetaxforms You cannot deduct them. Www statetaxforms Armed Forces reservists. Www statetaxforms   A meeting of an Armed Forces reserve unit is a second place of business if the meeting is held on a day on which you work at your regular job. Www statetaxforms You can deduct the expense of getting from one workplace to the other as just discussed under Two places of work . Www statetaxforms   You usually cannot deduct the expense if the reserve meeting is held on a day on which you do not work at your regular job. Www statetaxforms In this case, your transportation generally is a nondeductible commuting expense. Www statetaxforms However, you can deduct your transportation expenses if the location of the meeting is temporary and you have one or more regular places of work. Www statetaxforms   If you ordinarily work in a particular metropolitan area but not at any specific location and the reserve meeting is held at a temporary location outside that metropolitan area, you can deduct your transportation expenses. Www statetaxforms   If you travel away from home overnight to attend a guard or reserve meeting, you can deduct your travel expenses. Www statetaxforms These expenses are discussed in chapter 1 . Www statetaxforms   If you travel more than 100 miles away from home in connection with your performance of services as a member of the reserves, you may be able to deduct some of your reserve-related travel costs as an adjustment to gross income rather than as an itemized deduction. Www statetaxforms For more information, see Armed Forces Reservists Traveling More Than 100 Miles From Home under Special Rules, in chapter 6. Www statetaxforms Commuting expenses. Www statetaxforms   You cannot deduct the costs of taking a bus, trolley, subway, or taxi, or of driving a car between your home and your main or regular place of work. Www statetaxforms These costs are personal commuting expenses. Www statetaxforms You cannot deduct commuting expenses no matter how far your home is from your regular place of work. Www statetaxforms You cannot deduct commuting expenses even if you work during the commuting trip. Www statetaxforms Example. Www statetaxforms You sometimes use your cell phone to make business calls while commuting to and from work. Www statetaxforms Sometimes business associates ride with you to and from work, and you have a business discussion in the car. Www statetaxforms These activities do not change the trip from personal to business. Www statetaxforms You cannot deduct your commuting expenses. Www statetaxforms Parking fees. Www statetaxforms    Fees you pay to park your car at your place of business are nondeductible commuting expenses. Www statetaxforms You can, however, deduct business-related parking fees when visiting a customer or client. Www statetaxforms Advertising display on car. Www statetaxforms   Putting display material that advertises your business on your car does not change the use of your car from personal use to business use. Www statetaxforms If you use this car for commuting or other personal uses, you still cannot deduct your expenses for those uses. Www statetaxforms Car pools. Www statetaxforms   You cannot deduct the cost of using your car in a nonprofit car pool. Www statetaxforms Do not include payments you receive from the passengers in your income. Www statetaxforms These payments are considered reimbursements of your expenses. Www statetaxforms However, if you operate a car pool for a profit, you must include payments from passengers in your income. Www statetaxforms You can then deduct your car expenses (using the rules in this publication). Www statetaxforms Hauling tools or instruments. Www statetaxforms   Hauling tools or instruments in your car while commuting to and from work does not make your car expenses deductible. Www statetaxforms However, you can deduct any additional costs you have for hauling tools or instruments (such as for renting a trailer you tow with your car). Www statetaxforms Union members' trips from a union hall. Www statetaxforms   If you get your work assignments at a union hall and then go to your place of work, the costs of getting from the union hall to your place of work are nondeductible commuting expenses. Www statetaxforms Although you need the union to get your work assignments, you are employed where you work, not where the union hall is located. Www statetaxforms Office in the home. Www statetaxforms   If you have an office in your home that qualifies as a principal place of business, you can deduct your daily transportation costs between your home and another work location in the same trade or business. Www statetaxforms (See Publication 587, Business Use of Your Home, for information on determining if your home office qualifies as a principal place of business. Www statetaxforms ) Examples of deductible transportation. Www statetaxforms   The following examples show when you can deduct transportation expenses based on the location of your work and your home. Www statetaxforms Example 1. Www statetaxforms You regularly work in an office in the city where you live. Www statetaxforms Your employer sends you to a 1-week training session at a different office in the same city. Www statetaxforms You travel directly from your home to the training location and return each day. Www statetaxforms You can deduct the cost of your daily round-trip transportation between your home and the training location. Www statetaxforms Example 2. Www statetaxforms Your principal place of business is in your home. Www statetaxforms You can deduct the cost of round-trip transportation between your qualifying home office and your client's or customer's place of business. Www statetaxforms Example 3. Www statetaxforms You have no regular office, and you do not have an office in your home. Www statetaxforms In this case, the location of your first business contact inside the metropolitan area is considered your office. Www statetaxforms Transportation expenses between your home and this first contact are nondeductible commuting expenses. Www statetaxforms Transportation expenses between your last business contact and your home are also nondeductible commuting expenses. Www statetaxforms While you cannot deduct the costs of these trips, you can deduct the costs of going from one client or customer to another. Www statetaxforms Car Expenses If you use your car for business purposes, you ordinarily can deduct car expenses. Www statetaxforms You generally can use one of the two following methods to figure your deductible expenses. Www statetaxforms Standard mileage rate. Www statetaxforms Actual car expenses. Www statetaxforms If you use actual expenses to figure your deduction for a car you lease, there are rules that affect the amount of your lease payments you can deduct. Www statetaxforms See Leasing a Car , later. Www statetaxforms In this publication, “car” includes a van, pickup, or panel truck. Www statetaxforms For the definition of “car” for depreciation purposes, see Car defined under Actual Car Expenses, later. Www statetaxforms Rural mail carriers. Www statetaxforms   If you are a rural mail carrier, you may be able to treat the qualified reimbursement you received as your allowable expense. Www statetaxforms Because the qualified reimbursement is treated as paid under an accountable plan, your employer should not include the reimbursement in your income. Www statetaxforms   If your vehicle expenses are more than the amount of your reimbursement, you can deduct the unreimbursed expenses as an itemized deduction on Schedule A (Form 1040). Www statetaxforms You must complete Form 2106 and attach it to your Form 1040, U. Www statetaxforms S. Www statetaxforms Individual Income Tax Return. Www statetaxforms   A “qualified reimbursement” is the reimbursement you receive that meets both of the following conditions. Www statetaxforms It is given as an equipment maintenance allowance (EMA) to employees of the U. Www statetaxforms S. Www statetaxforms Postal Service. Www statetaxforms It is at the rate contained in the 1991 collective bargaining agreement. Www statetaxforms Any later agreement cannot increase the qualified reimbursement amount by more than the rate of inflation. Www statetaxforms See your employer for information on your reimbursement. Www statetaxforms    If you are a rural mail carrier and received a qualified reimbursement, you cannot use the standard mileage rate. Www statetaxforms Standard Mileage Rate You may be able to use the standard mileage rate to figure the deductible costs of operating your car for business purposes. Www statetaxforms For 2013, the standard mileage rate for the cost of operating your car for business use is 56½ cents per mile. Www statetaxforms If you use the standard mileage rate for a year, you cannot deduct your actual car expenses for that year. Www statetaxforms You cannot deduct depreciation, lease payments, maintenance and repairs, gasoline (including gasoline taxes), oil, insurance, or vehicle registration fees. Www statetaxforms See Choosing the standard mileage rate and Standard mileage rate not allowed, later. Www statetaxforms You generally can use the standard mileage rate whether or not you are reimbursed and whether or not any reimbursement is more or less than the amount figured using the standard mileage rate. Www statetaxforms See chapter 6 for more information on reimbursements . Www statetaxforms Choosing the standard mileage rate. Www statetaxforms   If you want to use the standard mileage rate for a car you own, you must choose to use it in the first year the car is available for use in your business. Www statetaxforms Then, in later years, you can choose to use either the standard mileage rate or actual expenses. Www statetaxforms   If you want to use the standard mileage rate for a car you lease, you must use it for the entire lease period. Www statetaxforms For leases that began on or before December 31, 1997, the standard mileage rate must be used for the entire portion of the lease period (including renewals) that is after 1997. Www statetaxforms   You must make the choice to use the standard mileage rate by the due date (including extensions) of your return. Www statetaxforms You cannot revoke the choice. Www statetaxforms However, in later years, you can switch from the standard mileage rate to the actual expenses method. Www statetaxforms If you change to the actual expenses method in a later year, but before your car is fully depreciated, you have to estimate the remaining useful life of the car and use straight line depreciation. Www statetaxforms Example. Www statetaxforms Larry is an employee who occasionally uses his own car for business purposes. Www statetaxforms He purchased the car in 2011, but he did not claim any unreimbursed employee expenses on his 2011 tax return. Www statetaxforms Because Larry did not use the standard mileage rate the first year the car was available for business use, he cannot use the standard mileage rate in 2013 to claim unreimbursed employee business expenses. Www statetaxforms   For more information about depreciation included in the standard mileage rate, see Exception under Methods of depreciation, later. Www statetaxforms Standard mileage rate not allowed. Www statetaxforms   You cannot use the standard mileage rate if you: Use five or more cars at the same time (such as in fleet operations), Claimed a depreciation deduction for the car using any method other than straight line, for example, MACRS (as discussed later under Depreciation Deduction), Claimed a section 179 deduction (discussed later) on the car, Claimed the special depreciation allowance on the car, Claimed actual car expenses after 1997 for a car you leased, or Are a rural mail carrier who received a qualified reimbursement. Www statetaxforms (See Rural mail carriers , earlier. Www statetaxforms ) Note. Www statetaxforms You can elect to use the standard mileage rate if you used a car for hire (such as a taxi) unless the standard mileage rate is otherwise not allowed, as discussed above. Www statetaxforms Five or more cars. Www statetaxforms   If you own or lease five or more cars that are used for business at the same time, you cannot use the standard mileage rate for the business use of any car. Www statetaxforms However, you may be able to deduct your actual expenses for operating each of the cars in your business. Www statetaxforms See Actual Car Expenses , later, for information on how to figure your deduction. Www statetaxforms   You are not using five or more cars for business at the same time if you alternate using (use at different times) the cars for business. Www statetaxforms   The following examples illustrate the rules for when you can and cannot use the standard mileage rate for five or more cars. Www statetaxforms Example 1. Www statetaxforms Marcia, a salesperson, owns three cars and two vans that she alternates using for calling on her customers. Www statetaxforms She can use the standard mileage rate for the business mileage of the three cars and the two vans because she does not use them at the same time. Www statetaxforms Example 2. Www statetaxforms Tony and his employees use his four pickup trucks in his landscaping business. Www statetaxforms During the year, he traded in two of his old trucks for two newer ones. Www statetaxforms Tony can use the standard mileage rate for the business mileage of all six of the trucks he owned during the year. Www statetaxforms Example 3. Www statetaxforms Chris owns a repair shop and an insurance business. Www statetaxforms He and his employees use his two pickup trucks and van for the repair shop. Www statetaxforms Chris alternates using his two cars for the insurance business. Www statetaxforms No one else uses the cars for business purposes. Www statetaxforms Chris can use the standard mileage rate for the business use of the pickup trucks, van, and the cars because he never has more than four vehicles used for business at the same time. Www statetaxforms Example 4. Www statetaxforms Maureen owns a car and four vans that are used in her housecleaning business. Www statetaxforms Her employees use the vans, and she uses the car to travel to various customers. Www statetaxforms Maureen cannot use the standard mileage rate for the car or the vans. Www statetaxforms This is because all five vehicles are used in Maureen's business at the same time. Www statetaxforms She must use actual expenses for all vehicles. Www statetaxforms Interest. Www statetaxforms   If you are an employee, you cannot deduct any interest paid on a car loan. Www statetaxforms This applies even if you use the car 100% for business as an employee. Www statetaxforms   However, if you are self-employed and use your car in your business, you can deduct that part of the interest expense that represents your business use of the car. Www statetaxforms For example, if you use your car 60% for business, you can deduct 60% of the interest on Schedule C (Form 1040). Www statetaxforms You cannot deduct the part of the interest expense that represents your personal use of the car. Www statetaxforms    If you use a home equity loan to purchase your car, you may be able to deduct the interest. Www statetaxforms See Publication 936, Home Mortgage Interest Deduction, for more information. Www statetaxforms Personal property taxes. Www statetaxforms   If you itemize your deductions on Schedule A (Form 1040), you can deduct on line 7 state and local personal property taxes on motor vehicles. Www statetaxforms You can take this deduction even if you use the standard mileage rate or if you do not use the car for business. Www statetaxforms   If you are self-employed and use your car in your business, you can deduct the business part of state and local personal property taxes on motor vehicles on Schedule C (Form 1040), Schedule C-EZ (Form 1040), or Schedule F (Form 1040). Www statetaxforms If you itemize your deductions, you can include the remainder of your state and local personal property taxes on the car on Schedule A (Form 1040). Www statetaxforms Parking fees and tolls. Www statetaxforms   In addition to using the standard mileage rate, you can deduct any business-related parking fees and tolls. Www statetaxforms (Parking fees you pay to park your car at your place of work are nondeductible commuting expenses. Www statetaxforms ) Sale, trade-in, or other disposition. Www statetaxforms   If you sell, trade in, or otherwise dispose of your car, you may have a gain or loss on the transaction or an adjustment to the basis of your new car. Www statetaxforms See Disposition of a Car , later. Www statetaxforms Actual Car Expenses If you do not use the standard mileage rate, you may be able to deduct your actual car expenses. Www statetaxforms If you qualify to use both methods, you may want to figure your deduction both ways to see which gives you a larger deduction. Www statetaxforms Actual car expenses include: Depreciation Licenses Lease  payments Registration  fees Gas Insurance Repairs Oil Garage rent Tires Tolls Parking fees   If you have fully depreciated a car that you still use in your business, you can continue to claim your other actual car expenses. Www statetaxforms Continue to keep records, as explained later in chapter 5 . Www statetaxforms Business and personal use. Www statetaxforms   If you use your car for both business and personal purposes, you must divide your expenses between business and personal use. Www statetaxforms You can divide your expense based on the miles driven for each purpose. Www statetaxforms Example. Www statetaxforms You are a sales representative for a clothing firm and drive your car 20,000 miles during the year: 12,000 miles for business and 8,000 miles for personal use. Www statetaxforms You can claim only 60% (12,000 ÷ 20,000) of the cost of operating your car as a business expense. Www statetaxforms Employer-provided vehicle. Www statetaxforms   If you use a vehicle provided by your employer for business purposes, you can deduct your actual unreimbursed car expenses. Www statetaxforms You cannot use the standard mileage rate. Www statetaxforms See Vehicle Provided by Your Employer in chapter 6. Www statetaxforms Interest on car loans. Www statetaxforms   If you are an employee, you cannot deduct any interest paid on a car loan. Www statetaxforms This interest is treated as personal interest and is not deductible. Www statetaxforms If you are self-employed and use your car in that business, see Interest , earlier, under Standard Mileage Rate. Www statetaxforms Taxes paid on your car. Www statetaxforms   If you are an employee, you can deduct personal property taxes paid on your car if you itemize deductions. Www statetaxforms Enter the amount paid on line 7 of Schedule A (Form 1040). Www statetaxforms Sales taxes. Www statetaxforms   Generally, sales taxes on your car are part of your car's basis and are recovered through depreciation, discussed later. Www statetaxforms Fines and collateral. Www statetaxforms   You cannot deduct fines you pay or collateral you forfeit for traffic violations. Www statetaxforms Casualty and theft losses. Www statetaxforms   If your car is damaged, destroyed, or stolen, you may be able to deduct part of the loss not covered by insurance. Www statetaxforms See Publication 547, Casualties, Disasters, and Thefts, for information on deducting a loss on your car. Www statetaxforms Depreciation and section 179 deductions. Www statetaxforms   Generally, the cost of a car, plus sales tax and improvements, is a capital expense. Www statetaxforms Because the benefits last longer than 1 year, you generally cannot deduct a capital expense. Www statetaxforms However, you can recover this cost through the section 179 deduction (the deduction allowed by section 179 of the Internal Revenue Code), special depreciation allowance, and depreciation deductions. Www statetaxforms Depreciation allows you to recover the cost over more than 1 year by deducting part of it each year. Www statetaxforms The section 179 deduction , special depreciation allowance , and depreciation deductions are discussed later. Www statetaxforms   Generally, there are limits on these deductions. Www statetaxforms Special rules apply if you use your car 50% or less in your work or business. Www statetaxforms   You can claim a section 179 deduction and use a depreciation method other than straight line only if you do not use the standard mileage rate to figure your business-related car expenses in the year you first place a car in service. Www statetaxforms   If, in the year you first place a car in service, you claim either a section 179 deduction or use a depreciation method other than straight line for its estimated useful life, you cannot use the standard mileage rate on that car in any future year. Www statetaxforms Car defined. Www statetaxforms   For depreciation purposes, a car is any four-wheeled vehicle (including a truck or van) made primarily for use on public streets, roads, and highways. Www statetaxforms Its unloaded gross vehicle weight must not be more than 6,000 pounds. Www statetaxforms A car includes any part, component, or other item physically attached to it or usually included in the purchase price. Www statetaxforms   A car does not include: An ambulance, hearse, or combination ambulance-hearse used directly in a business, A vehicle used directly in the business of transporting persons or property for pay or hire, or A truck or van that is a qualified nonpersonal use vehicle. Www statetaxforms Qualified nonpersonal use vehicles. Www statetaxforms   These are vehicles that by their nature are not likely to be used more than a minimal amount for personal purposes. Www statetaxforms They include trucks and vans that have been specially modified so that they are not likely to be used more than a minimal amount for personal purposes, such as by installation of permanent shelving and painting the vehicle to display advertising or the company's name. Www statetaxforms Delivery trucks with seating only for the driver, or only for the driver plus a folding jump seat, are qualified nonpersonal use vehicles. Www statetaxforms More information. Www statetaxforms   See Depreciation Deduction , later, for more information on how to depreciate your vehicle. Www statetaxforms Section 179 Deduction The section 179 deduction allows you to treat a portion or all of the cost of a car as a current expense. Www statetaxforms If you choose to deduct all or part of the cost as a current expense, you must reduce your depreciable basis in the car by the amount of the section 179 deduction. Www statetaxforms There is a limit on the total section 179 deduction, special depreciation allowance, and depreciation deduction for cars, trucks, and vans that may reduce or eliminate any benefit from claiming the section 179 deduction. Www statetaxforms See Depreciation Limits, later. Www statetaxforms You can claim the section 179 deduction only in the year you place the car in service. Www statetaxforms For this purpose, a car is placed in service when it is ready and available for a specifically assigned use, whether in a trade or business, a tax-exempt activity, a personal activity, or for the production of income. Www statetaxforms Even if you are not using the property, it is in service when it is ready and available for its specifically assigned use. Www statetaxforms A car first used for personal purposes cannot qualify for the deduction in a later year when its use changes to business. Www statetaxforms Example. Www statetaxforms In 2012, you bought a new car and used it for personal purposes. Www statetaxforms In 2013, you began to use it for business. Www statetaxforms Changing its use to business use does not qualify the cost of your car for a section 179 deduction in 2013. Www statetaxforms However, you can claim a depreciation deduction for the business use of the car starting in 2013. Www statetaxforms See Depreciation Deduction , later. Www statetaxforms More than 50% business use requirement. Www statetaxforms   You must use the property more than 50% for business to claim any section 179 deduction. Www statetaxforms If you used the property more than 50% for business, multiply the cost of the property by the percentage of business use. Www statetaxforms The result is the cost of the property that can qualify for the section 179 deduction. Www statetaxforms Example. Www statetaxforms Peter purchased a car in April 2013 for $24,500 and used it 60% for business. Www statetaxforms Based on his business usage, the total cost of Peter's car that qualifies for the section 179 deduction is $14,700 ($24,500 cost × 60% business use). Www statetaxforms But see Limit on total section 179, special depreciation allowance, and depreciation deduction , discussed later. Www statetaxforms Limits. Www statetaxforms   There are limits on: The amount of the section 179 deduction, The section 179 deduction for sport utility and certain other vehicles, and The total amount of the section 179 deduction, special depreciation allowance, and depreciation deduction (discussed later ) you can claim for a qualified property. Www statetaxforms Limit on the amount of the section 179 deduction. Www statetaxforms   For 2013, the total amount you can choose to deduct under section 179 generally cannot be more than $500,000. Www statetaxforms   If the cost of your section 179 property placed in service in 2013 is over $2,000,000, you must reduce the $500,000 dollar limit (but not below zero) by the amount of cost over $2,000,000. Www statetaxforms If the cost of your section 179 property placed in service during 2013 is $2,500,000 or more, you cannot take a section 179 deduction. Www statetaxforms   The total amount you can deduct under section 179 each year after you apply the limits listed above cannot be more than the taxable income from the active conduct of any trade or business during the year. Www statetaxforms   If you are married and file a joint return, you and your spouse are treated as one taxpayer in determining any reduction to the dollar limit, regardless of which of you purchased the property or placed it in service. Www statetaxforms   If you and your spouse file separate returns, you are treated as one taxpayer for the dollar limit. Www statetaxforms You must allocate the dollar limit (after any reduction) between you. Www statetaxforms   For more information on the above section 179 deduction limits, see Publication 946. Www statetaxforms Limit for sport utility and certain other vehicles. Www statetaxforms   For sport utility and certain other vehicles placed in service in 2013, the portion of the vehicle's cost taken into account in figuring your section 179 deduction is limited to $25,000. Www statetaxforms This rule applies to any four-wheeled vehicle primarily designed or used to carry passengers over public streets, roads, or highways, that is not subject to any of the passenger automobile limits explained under Depreciation Limits , later, and that is rated at no more than 14,000 pounds gross vehicle weight. Www statetaxforms However, the $25,000 limit does not apply to any vehicle: Designed to have a seating capacity of more than nine persons behind the driver's seat, Equipped with a cargo area of at least 6 feet in interior length that is an open area or is designed for use as an open area but is enclosed by a cap and is not readily accessible directly from the passenger compartment, or That has an integral enclosure, fully enclosing the driver compartment and load carrying device, does not have seating rearward of the driver's seat, and has no body section protruding more than 30 inches ahead of the leading edge of the windshield. Www statetaxforms    Limit on total section 179, special depreciation allowance, and depreciation deduction. Www statetaxforms   Generally, the total amount of section 179, special depreciation allowance, and depreciation deduction you can claim for a car that is qualified property and that you placed in service in 2013 is $11,160. Www statetaxforms The limit is reduced if your business use of the car is less than 100%. Www statetaxforms See Depreciation Limits , later, for more information. Www statetaxforms Example. Www statetaxforms In the earlier example under More than 50% business use requirement, Peter had a car with a cost (for purposes of the section 179 deduction) of $14,700. Www statetaxforms However, based on Peter's business usage of his car, the total of his section 179, special depreciation allowance, and depreciation deductions is limited to $6,696 ($11,160 limit x 60% business use). Www statetaxforms Cost of car. Www statetaxforms   For purposes of the section 179 deduction, the cost of the car does not include any amount figured by reference to any other property held by you at any time. Www statetaxforms For example, if you buy (for cash and a trade-in) a new car to use in your business, your cost for purposes of the section 179 deduction does not include your adjusted basis in the car you trade in for the new car. Www statetaxforms Your cost includes only the cash you paid. Www statetaxforms Basis of car for depreciation. Www statetaxforms   The amount of the section 179 deduction reduces your basis in your car. Www statetaxforms If you choose the section 179 deduction, you must subtract the amount of the deduction from the cost of your car. Www statetaxforms The resulting amount is the basis in your car you use to figure your depreciation deduction. Www statetaxforms When to choose. Www statetaxforms   If you want to take the section 179 deduction, you must make the choice in the tax year you place the car in service for business or work. Www statetaxforms How to choose. Www statetaxforms    Employees use Form 2106 to make this choice and report the section 179 deduction. Www statetaxforms All others use Form 4562. Www statetaxforms   File the appropriate form with either of the following. Www statetaxforms Your original tax return filed for the year the property was placed in service (whether or not you file it timely). Www statetaxforms An amended return filed within the time prescribed by law. Www statetaxforms An election made on an amended return must specify the item of section 179 property to which the election applies and the part of the cost of each such item to be taken into account. Www statetaxforms The amended return must also include any resulting adjustments to taxable income. Www statetaxforms    You must keep records that show the specific identification of each piece of qualifying section 179 property. Www statetaxforms These records must show how you acquired the property, the person you acquired it from, and when you placed it in service. Www statetaxforms Revoking an election. Www statetaxforms   An election (or any specification made in the election) to take a section 179 deduction for 2013 can only be revoked with the Commissioner's approval. Www statetaxforms Recapture of section 179 deduction. Www statetaxforms   To be eligible to claim the section 179 deduction, you must use your car more than 50% for business or work in the year you acquired it. Www statetaxforms If your business use of the car is 50% or less in a later tax year during the recovery period, you have to recapture (include in income) in that later year any excess depreciation. Www statetaxforms Any section 179 deduction claimed on the car is included in calculating the excess depreciation. Www statetaxforms For information on this calculation, see Excess depreciation , later in this chapter under Car Used 50% or Less for Business. Www statetaxforms Dispositions. Www statetaxforms   If you dispose of a car on which you had claimed the section 179 deduction, the amount of that deduction is treated as a depreciation deduction for recapture purposes. Www statetaxforms You treat any gain on the disposition of the property as ordinary income up to the amount of the section 179 deduction and any allowable depreciation (unless you establish the amount actually allowed). Www statetaxforms For information on the disposition of a car, see Disposition of a Car , later. Www statetaxforms Special Depreciation Allowance You may be able to claim the special depreciation allowance for your car, truck, or van, if it is qualified property and was placed in service in 2013. Www statetaxforms The allowance is an additional depreciation deduction of 50% of the car's depreciable basis (after any section 179 deduction, but before figuring your regular depreciation deduction under MACRS). Www statetaxforms The special depreciation allowance applies only for the first year the car is placed in service. Www statetaxforms To qualify for the allowance more than 50% of the use of the car must be in a qualified business use (as defined under Depreciation Deduction, later). Www statetaxforms Combined depreciation. Www statetaxforms   Your combined section 179 deduction, special depreciation allowance, and regular MACRS depreciation deduction is limited to the maximum allowable depreciation deduction for cars of $11,160 ($3,160 if you elect not to claim the special depreciation allowance). Www statetaxforms For trucks and vans, the first-year limit remains at $11,360 ($3,360 if you elect not to claim the special depreciation allowance). Www statetaxforms See Depreciation Limits , later in this chapter. Www statetaxforms Qualified car. Www statetaxforms   To be a qualified car (including trucks and vans), the car must meet all of the following tests. Www statetaxforms You purchased the car new on or after January 1, 2008, but only if no binding written contract to acquire the car existed before January 1, 2008, You placed the car in service in your trade or business before January 1, 2014, You used the car more than 50% in a qualified business use. Www statetaxforms Election not to claim the special depreciation allowance. Www statetaxforms   You can elect not to claim the special depreciation allowance for your car, truck, or van, that is qualified property. Www statetaxforms If you make this election, it applies to all 5-year property placed in service during the year. Www statetaxforms   To make the election, attach a statement to your timely filed return (including extensions) indicating the class of property (5-year for cars) for which you are making the election and that you are electing not to claim the special depreciation allowance for qualified property acquired on or after January 1, 2008. Www statetaxforms    Unless you elect not to claim the special depreciation allowance, you must reduce the car's adjusted basis by the amount of the allowance, even if the allowance was not claimed. Www statetaxforms Depreciation Deduction If you use actual car expenses to figure your deduction for a car you own and use in your business, you can claim a depreciation deduction. Www statetaxforms This means you can deduct a certain amount each year as a recovery of your cost or other basis in your car. Www statetaxforms You generally need to know the following things about the car you intend to depreciate. Www statetaxforms Your basis in the car. Www statetaxforms The date you place the car in service. Www statetaxforms The method of depreciation and recovery period you will use. Www statetaxforms Basis. Www statetaxforms   Your basis in a car for figuring depreciation is generally its cost. Www statetaxforms This includes any amount you borrow or pay in cash, other property, or services. Www statetaxforms   Generally, you figure depreciation on your car, truck, or van using your unadjusted basis (see Unadjusted basis , later). Www statetaxforms However, in some situations you will use your adjusted basis (your basis reduced by depreciation allowed or allowable in earlier years). Www statetaxforms For one of these situations see Exception under Methods of depreciation, later. Www statetaxforms   If you change the use of a car from personal to business, your basis for depreciation is the lesser of the fair market value or your adjusted basis in the car on the date of conversion. Www statetaxforms Additional rules concerning basis are discussed later in this chapter under Unadjusted basis . Www statetaxforms Placed in service. Www statetaxforms   You generally place a car in service when it is available for use in your work or business, in an income-producing activity, or in a personal activity. Www statetaxforms Depreciation begins when the car is placed in service for use in your work or business or for the production of income. Www statetaxforms   For purposes of computing depreciation, if you first start using the car only for personal use and later convert it to business use, you place the car in service on the date of conversion. Www statetaxforms Car placed in service and disposed of in the same year. Www statetaxforms   If you place a car in service and dispose of it in the same tax year, you cannot claim any depreciation deduction for that car. Www statetaxforms Methods of depreciation. Www statetaxforms   Generally, you figure depreciation on cars using the Modified Accelerated Cost Recovery System (MACRS). Www statetaxforms MACRS is discussed later in this chapter. Www statetaxforms Exception. Www statetaxforms   If you used the standard mileage rate in the first year of business use and change to the actual expenses method in a later year, you cannot depreciate your car under the MACRS rules. Www statetaxforms You must use straight line depreciation over the estimated remaining useful life of the car. Www statetaxforms   To figure depreciation under the straight line method, you must reduce your basis in the car (but not below zero) by a set rate per mile for all miles for which you used the standard mileage rate. Www statetaxforms The rate per mile varies depending on the year(s) you used the standard mileage rate. Www statetaxforms For the rate(s) to use, see Depreciation adjustment when you used the standard mileage rate under Disposition of a Car, later. Www statetaxforms   This reduction of basis is in addition to those basis adjustments described later under Unadjusted basis . Www statetaxforms You must use your adjusted basis in your car to figure your depreciation deduction. Www statetaxforms For additional information on the straight line method of depreciation, see Publication 946. Www statetaxforms More-than-50%-use test. Www statetaxforms   Generally, you must use your car more than 50% for qualified business use (defined next) during the year to use MACRS. Www statetaxforms You must meet this more-than-50%-use test each year of the recovery period (6 years under MACRS) for your car. Www statetaxforms   If your business use is 50% or less, you must use the straight line method to depreciate your car. Www statetaxforms This is explained later under Car Used 50% or Less for Business . Www statetaxforms Qualified business use. Www statetaxforms   A qualified business use is any use in your trade or business. Www statetaxforms It does not include use for the production of income (investment use). Www statetaxforms However, you do combine your business and investment use to compute your depreciation deduction for the tax year. Www statetaxforms Use of your car by another person. Www statetaxforms   Do not treat any use of your car by another person as use in your trade or business unless that use meets one of the following conditions. Www statetaxforms It is directly connected with your business. Www statetaxforms It is properly reported by you as income to the other person (and, if you have to, you withhold tax on the income). Www statetaxforms It results in a payment of fair market rent. Www statetaxforms This includes any payment to you for the use of your car. Www statetaxforms Business use changes. Www statetaxforms   If you used your car more than 50% in qualified business use in the year you placed it in service, but 50% or less in a later year (including the year of disposition), you have to change to the straight line method of depreciation. Www statetaxforms See Qualified business use 50% or less in a later year under Car Used 50% or Less for Business, later. Www statetaxforms    Property does not cease to be used more than 50% in qualified business use by reason of a transfer at death. Www statetaxforms Use for more than one purpose. Www statetaxforms   If you use your car for more than one purpose during the tax year, you must allocate the use to the various purposes. Www statetaxforms You do this on the basis of mileage. Www statetaxforms Figure the percentage of qualified business use by dividing the number of miles you drive your car for business purposes during the year by the total number of miles you drive the car during the year for any purpose. Www statetaxforms Change from personal to business use. Www statetaxforms   If you change the use of a car from 100% personal use to business use during the tax year, you may not have mileage records for the time before the change to business use. Www statetaxforms In this case, you figure the percentage of business use for the year as follows. Www statetaxforms Determine the percentage of business use for the period following the change. Www statetaxforms Do this by dividing business miles by total miles driven during that period. Www statetaxforms Multiply the percentage in (1) by a fraction. Www statetaxforms The numerator (top number) is the number of months the car is used for business and the denominator (bottom number) is 12. Www statetaxforms Example. Www statetaxforms You use a car only for personal purposes during the first 6 months of the year. Www statetaxforms During the last 6 months of the year, you drive the car a total of 15,000 miles of which 12,000 miles are for business. Www statetaxforms This gives you a business use percentage of 80% (12,000 ÷ 15,000) for that period. Www statetaxforms Your business use for the year is 40% (80% × 6/12). Www statetaxforms Limits. Www statetaxforms   The amount you can claim for section 179, special depreciation allowance, and depreciation deductions may be limited. Www statetaxforms The maximum amount you can claim depends on the year in which you placed your car in service. Www statetaxforms You have to reduce the maximum amount if you did not use the car exclusively for business. Www statetaxforms See Depreciation Limits , later. Www statetaxforms Unadjusted basis. Www statetaxforms   You use your unadjusted basis (often referred to as your basis or your basis for depreciation) to figure your depreciation using the MACRS depreciation chart, explained later under Modified Accelerated Cost Recovery System (MACRS) . Www statetaxforms Your unadjusted basis for figuring depreciation is your original basis increased or decreased by certain amounts. Www statetaxforms   To figure your unadjusted basis, begin with your car's original basis, which generally is its cost. Www statetaxforms Cost includes sales taxes (see Sales taxes , earlier), destination charges, and dealer preparation. Www statetaxforms Increase your basis by any substantial improvements you make to your car, such as adding air conditioning or a new engine. Www statetaxforms Decrease your basis by any section 179 deduction, special depreciation allowance, gas guzzler tax, clean-fuel vehicle deduction (for vehicles placed in service before Jan. Www statetaxforms 1, 2006), and alternative motor vehicle credit. Www statetaxforms   See Form 8910 for information on the alternative motor vehicle credit. Www statetaxforms If your business use later falls to 50% or less, you may have to recapture (include in your income) any excess depreciation. Www statetaxforms See Car Used 50% or Less for Business, later, for more information. Www statetaxforms If you acquired the car by gift or inheritance, see Publication 551, Basis of Assets, for information on your basis in the car. Www statetaxforms Improvements. Www statetaxforms   A major improvement to a car is treated as a new item of 5-year recovery property. Www statetaxforms It is treated as placed in service in the year the improvement is made. Www statetaxforms It does not matter how old the car is when the improvement is added. Www statetaxforms Follow the same steps for depreciating the improvement as you would for depreciating the original cost of the car. Www statetaxforms However, you must treat the improvement and the car as a whole when applying the limits on the depreciation deductions. Www statetaxforms Your car's depreciation deduction for the year (plus any section 179 deduction, special depreciation allowance, and depreciation on any improvements) cannot be more than the depreciation limit that applies for that year. Www statetaxforms See Depreciation Limits , later. Www statetaxforms Car trade-in. Www statetaxforms   If you traded one car (the “old car”) for another car (the “new car”) in 2013, there are two ways you can treat the transaction. Www statetaxforms You can elect to treat the transaction as a tax-free disposition of the old car and the purchase of the new car. Www statetaxforms If you make this election, you treat the old car as disposed of at the time of the trade-in. Www statetaxforms The depreciable basis of the new car is the adjusted basis of the old car (figured as if 100% of the car's use had been for business purposes) plus any additional amount you paid for the new car. Www statetaxforms You then figure your depreciation deduction for the new car beginning with the date you placed it in service. Www statetaxforms You make this election by completing Form 2106, Part II, Section D. Www statetaxforms This method is explained later, beginning at Effect of trade-in on basis . Www statetaxforms If you do not make the election described in (1), you must figure depreciation separately for the remaining basis of the old car and for any additional amount you paid for the new car. Www statetaxforms You must apply two depreciation limits (see Depreciation Limits , later). Www statetaxforms The limit that applies to the remaining basis of the old car generally is the amount that would have been allowed had you not traded in the old car. Www statetaxforms The limit that applies to the additional amount you paid for the new car generally is the limit that applies for the tax year, reduced by the depreciation allowance for the remaining basis of the old car. Www statetaxforms You must use Form 4562 to compute your depreciation deduction. Www statetaxforms You cannot use Form 2106, Part II, Section D. Www statetaxforms This method is explained in Publication 946. Www statetaxforms   If you elect to use the method described in (1), you must do so on a timely filed tax return (including extensions). Www statetaxforms Otherwise, you must use the method described in (2). Www statetaxforms Effect of trade-in on basis. Www statetaxforms   The discussion that follows applies to trade-ins of cars in 2013, where the election was made to treat the transaction as a tax-free disposition of the old car and the purchase of the new car. Www statetaxforms For information on how to figure depreciation for cars involved in a like-kind exchange (trade-in) in 2013, for which the election was not made, see Publication 946 and Regulations section 1. Www statetaxforms 168(i)-6(d)(3). Www statetaxforms Traded car used only for business. Www statetaxforms   If you trade in a car you used only in your business for another car that will be used only in your business, your original basis in the new car is your adjusted basis in the old car, plus any additional amount you pay for the new car. Www statetaxforms Example. Www statetaxforms Paul trades in a car that has an adjusted basis of $5,000 for a new car. Www statetaxforms In addition, he pays cash of $20,000 for the new car. Www statetaxforms His original basis of the new car is $25,000 (his $5,000 adjusted basis in the old car plus the $20,000 cash paid). Www statetaxforms Paul's unadjusted basis is $25,000 unless he claims the section 179 deduction, special depreciation allowance, or has other increases or decreases to his original basis, discussed under Unadjusted basis , earlier. Www statetaxforms Traded car used partly in business. Www statetaxforms   If you trade in a car you used partly in your business for a new car you will use in your business, you must make a “trade-in” adjustment for the personal use of the old car. Www statetaxforms This adjustment has the effect of reducing your basis in your old car, but not below zero, for purposes of figuring your depreciation deduction for the new car. Www statetaxforms (This adjustment is not used, however, when you determine the gain or loss on the later disposition of the new car. Www statetaxforms See Publication 544, Sales and Other Dispositions of Assets, for information on how to report the disposition of your car. Www statetaxforms )   To figure the unadjusted basis of your new car for depreciation, first add to your adjusted basis in the old car any additional amount you pay for the new car. Www statetaxforms Then subtract from that total the excess, if any, of: The total of the amounts that would have been allowable as depreciation during the tax years before the trade if 100% of the use of the car had been business and investment use, over The total of the amounts actually allowed as depreciation during those years. Www statetaxforms For information about figuring depreciation, see Modified Accelerated Cost Recovery System (MACRS) , which follows Example 2, later. Www statetaxforms Modified Accelerated Cost Recovery System (MACRS). Www statetaxforms   The Modified Accelerated Cost Recovery System (MACRS) is the name given to the tax rules for getting back (recovering) through depreciation deductions the cost of property used in a trade or business or to produce income. Www statetaxforms   The maximum amount you can deduct is limited, depending on the year you placed your car in service. Www statetaxforms See Depreciation Limits , later. Www statetaxforms Recovery period. Www statetaxforms   Under MACRS, cars are classified as 5-year property. Www statetaxforms You actually depreciate the cost of a car, truck, or van over a period of 6 calendar years. Www statetaxforms This is because your car is generally treated as placed in service in the middle of the year, and you claim depreciation for one-half of both the first year and the sixth year. Www statetaxforms Depreciation deduction for certain Indian reservation property. Www statetaxforms   Shorter recovery periods are provided under MACRS for qualified Indian reservation property placed in service on Indian reservations after 1993 and before 2014. Www statetaxforms The recovery that applies for a business-use car is 3 years instead of 5 years. Www statetaxforms However, the depreciation limits, discussed later, will still apply. Www statetaxforms   For more information on the qualifications for this shorter recovery period and the percentages to use in figuring the depreciation deduction, see chapter 4 of Publication 946. Www statetaxforms Depreciation methods. Www statetaxforms   You can use one of the following methods to depreciate your car. Www statetaxforms The 200% declining balance method (200% DB) over a 5-year recovery period that switches to the straight line method when that method provides an equal or greater deduction. Www statetaxforms The 150% declining balance method (150% DB) over a 5-year recovery period that switches to the straight line method when that method provides an equal or greater deduction. Www statetaxforms The straight line method (SL) over a 5-year recovery period. Www statetaxforms    If you use Table 4-1 (discussed later under MACRS depreciation chart) to determine your depreciation rate for 2013, you do not need to determine in what year using the straight line method provides an equal or greater deduction. Www statetaxforms This is because the chart has the switch to the straight line method built into its rates. Www statetaxforms   Before choosing a method, you may wish to consider the following facts. Www statetaxforms Using the straight line method provides equal yearly deductions throughout the recovery period. Www statetaxforms Using the declining balance methods provides greater deductions during the earlier recovery years with the deductions generally getting smaller each year. Www statetaxforms MACRS depreciation chart. Www statetaxforms   A 2013 MACRS Depreciation Chart and instructions are included in this chapter as Table 4-1 . Www statetaxforms Using this table will make it easy for you to figure the 2013 depreciation deduction for your car. Www statetaxforms A similar chart appears in the Instructions for Form 2106. Www statetaxforms    You may have to use the tables in Publication 946 instead of using this MACRS Depreciation Chart. Www statetaxforms   You must use the Depreciation Tables in Publication 946 rather than the 2013 MACRS Depreciation Chart in this publication if any one of the following four conditions applies to you. Www statetaxforms You file your return on a fiscal year basis. Www statetaxforms You file your return for a short tax year (less than 12 months). Www statetaxforms During the year, all of the following conditions apply. Www statetaxforms You placed some property in service from January through September. Www statetaxforms You placed some property in service from October through December. Www statetaxforms Your basis in the property you placed in service from October through December (excluding nonresidential real property, residential rental property, and property placed in service and disposed of in the same year) was more than 40% of your total bases in all property you placed in service during the year. Www statetaxforms   You placed qualified property in service on an Indian reservation. Www statetaxforms Depreciation in future years. Www statetaxforms   If you use the percentages from the chart, you generally must continue to use them for the entire recovery period of your car. Www statetaxforms However, you cannot continue to use the chart if your basis in your car is adjusted because of a casualty. Www statetaxforms In that case, for the year of the adjustment and the remaining recovery period, figure the depreciation without the chart using your adjusted basis in the car at the end of the year of the adjustment and over the remaining recovery period. Www statetaxforms See Figuring the Deduction Without Using the Tables in chapter 4 of Publication 946. Www statetaxforms    In future years, do not use the chart in this edition of the publication. Www statetaxforms Instead, use the chart in the publication or the form instructions for those future years. Www statetaxforms Disposition of car during recovery period. Www statetaxforms   If you dispose of the car before the end of the recovery period, you are generally allowed a half year of depreciation in the year of disposition unless you purchased the car during the last quarter of a year. Www statetaxforms See Depreciation deduction for the year of disposition under Disposition of a Car, later, for information on how to figure the depreciation allowed in the year of disposition. Www statetaxforms How to use the 2013 chart. Www statetaxforms   To figure your depreciation deduction for 2013, find the percentage in the column of Table 4-1 based on the date that you first placed the car in service and the depreciation method that you are using. Www statetaxforms Multiply the unadjusted basis of your car (defined earlier) by that percentage to determine the amount of your depreciation deduction. Www statetaxforms If you prefer to figure your depreciation deduction without the help of the chart, see Publication 946. Www statetaxforms    Your deduction cannot be more than the maximum depreciation limit for cars. Www statetaxforms See Depreciation Limits, later. Www statetaxforms Example. Www statetaxforms Phil bought a used truck in February 2012 to use exclusively in his landscape business. Www statetaxforms He paid $9,200 for the truck with no trade-in. Www statetaxforms Phil did not claim any section 179 deduction, the truck did not qualify for the special depreciation allowance, and he chose to use the 200% DB method to get the largest depreciation deduction in the early years. Www statetaxforms Phil used the MACRS depreciation chart in 2012 to find his percentage. Www statetaxforms The unadjusted basis of his truck equals its cost because Phil used it exclusively for business. Www statetaxforms He multiplied the unadjusted basis of his truck, $9,200, by the percentage that applied, 20%, to figure his 2012 depreciation deduction of $1,840. Www statetaxforms In 2013, Phil used the truck for personal purposes when he repaired his father's cabin. Www statetaxforms His records show that the business use of his truck was 90% in 2013. Www statetaxforms Phil used Table 4-1 to find his percentage. Www statetaxforms Reading down the first column for the date placed in service and across to the 200% DB column, he locates his percentage, 32%. Www statetaxforms He multiplies the unadjusted basis of his truck, $8,280 ($9,200 cost × 90% business use), by 32% to figure his 2013 depreciation deduction of $2,650. Www statetaxforms Depreciation Limits There are limits on the amount you can deduct for depreciation of your car, truck, or van. Www statetaxforms The section 179 deduction and special depreciation allowance are treated as depreciation for purposes of the limits. Www statetaxforms The maximum amount you can deduct each year depends on the year you place the car in service. Www statetaxforms These limits are shown in the following tables. Www statetaxforms   Maximum Depreciation Deduction for Cars Date       4th & Placed 1st 2nd 3rd Later In Service Year Year Year Years 2012–2013 $11,1601 $5,100 $3,050 $1,875 2010–2011 11,0602 4,900 2,950 1,775 2008–2009 10,9603 4,800 2,850 1,775 2007 3,060 4,900 2,850 1,775 2006 2,960 4,800 2,850 1,775 2005 2,960 4,700 2,850 1,675 2004 10,6103 4,800 2,850 1,675 5/06/2003– 12/31/2003 10,7104 4,900 2,950 1,775 1/01/2003– 5/05/2003 7,6605 4,900 2,950 1,775 2001–2002 7,6605 4,900 2,950 1,775 2000 3,060 4,900 2,950 1,775 1$3,160 if the car is not qualified property or if you elect not to claim the special depreciation allowance. Www statetaxforms 2$3,060 if the car is not qualified property or if you elect not to claim the special depreciation allowance. Www statetaxforms 3$2,960 if the car is not qualified property or if you elect not to claim the special depreciation allowance. Www statetaxforms 4$7,660 if you acquired the car before 5/6/2003. Www statetaxforms $3,060 if the car is not qualified property or if you elect not to claim any special depreciation allowance. Www statetaxforms 5$3,060 if you acquired the car before 9/11/2001, the car is not qualified property, or you elect not to claim the special depreciation allowance. Www statetaxforms Trucks and vans. Www statetaxforms   For 2013, the maximum depreciation deductions for trucks and vans are generally higher than those for cars. Www statetaxforms A truck or van is a passenger automobile that is classified by the manufacturer as a truck or van and rated at 6,000 pounds gross vehicle weight or less. Www statetaxforms For trucks and vans placed in service before 2003, use the Maximum Depreciation Deduction for Cars table. Www statetaxforms Maximum Depreciation Deduction for Trucks and Vans Date       4th & Placed 1st 2nd 3rd Later In Service Year Year Year Years 2013 $11,3601 $5,400 $3,250 $1,975 2012 $11,3601 $5,300 $3,150 $1,875 2011 11,2601 5,200 3,150 1,875 2010 11,1601 5,100 3,050 1,875 2009 11,0601 4,900 2,950 1,775 2008 11,1601 5,100 3,050 1,875 2007 3,260 5,200 3,050 1,875 2005–2006 3,260 5,200 3,150 1,875 2004 10,9101 5,300 3,150 1,875 2003 11,0101,2 5,400 3,250 1,975 1If the special depreciation allowance does not apply or you make the election not to claim the special depreciation allowance, the first-year limit is $3,360 for 2012 and 2013, $3,260 for 2011, $3,160 for 2010, $3,060 for 2009, $3,160 for 2008, $3,260 for 2004, and $3,360 for 2003. Www statetaxforms 2If the truck or van was acquired before 5/06/2003, the truck or van is qualified property, and you claim the special depreciation allowance for the truck or van, the maximum deduction is $7,960. Www statetaxforms Car used less than full year. Www statetaxforms   The depreciation limits are not reduced if you use a car for less than a full year. Www statetaxforms This means that you do not reduce the limit when you either place a car in service or dispose of a car during the year. Www statetaxforms However, the depreciation limits are reduced if you do not use the car exclusively for business and investment purposes. Www statetaxforms See Reduction for personal use , next. Www statetaxforms Reduction for personal use. Www statetaxforms   The depreciation limits are reduced based on your percentage of personal use. Www statetaxforms If you use a car less than 100% in your business or work, you must determine the depreciation deduction limit by multiplying the limit amount by the percentage of business and investment use during the tax year. Www statetaxforms Section 179 deduction. Www statetaxforms   The section 179 deduction is treated as a depreciation deduction. Www statetaxforms If you place a car that is not a truck or van in service in 2013, use it only for business, and choose the section 179 deduction, the special depreciation allowance, and the depreciation deduction for that car for 2013 is limited to $11,160. Www statetaxforms Example. Www statetaxforms On September 4, 2013, Jack bought a used car for $10,000 and placed it in service. Www statetaxforms He used it 80% for his business, and he chooses to take a section 179 deduction for the car. Www statetaxforms The car is not qualified property for purposes of the special depreciation allowance. Www statetaxforms Before applying the limit, Jack figures his maximum section 179 deduction to be $8,000. Www statetaxforms This is the cost of his qualifying property (up to the maximum $500,000 amount) multiplied by his business use ($10,000 × 80%). Www statetaxforms Jack then figures that his section 179 deduction for 2013 is limited to $2,528 (80% of $3,160). Www statetaxforms He then figures his unadjusted basis of $5,472 (($10,000 × 80%) − $2,528) for determining his depreciation deduction. Www statetaxforms Jack has reached his maximum depreciation deduction for 2013. Www statetaxforms For 2014, Jack will use his unadjusted basis of $5,472 to figure his depreciation deduction. Www statetaxforms Deductions in years after the recovery period. Www statetaxforms   If the depreciation deductions for your car are reduced under the passenger automobile limits (discussed earlier), you will have unrecovered basis in your car at the end of the recovery period. Www statetaxforms If you continue to use your car for business, you can deduct that unrecovered basis (subject to depreciation limits) after the recovery period ends. Www statetaxforms Unrecovered basis. Www statetaxforms   This is your cost or other basis in the car reduced by any clean-fuel vehicle deduction (for vehicles placed in service before January 1, 2006), alternative motor vehicle credit, electric vehicle credit, gas guzzler tax, and depreciation (including any special depreciation allowance , discussed earlier, unless you elect not to claim it) and section 179 deductions that would have been allowable if you had used the car 100% for business and investment use. Www statetaxforms The recovery period. Www statetaxforms   For 5-year property, your recovery period is 6 calendar years. Www statetaxforms A part year's depreciation is allowed in the first calendar year, a full year's depreciation is allowed in each of the next 4 calendar years, and a part year's depreciation is allowed in the 6th calendar year. Www statetaxforms   Under MACRS, your recovery period is the same whether you use declining balance or straight line depreciation. Www statetaxforms You determine your unrecovered basis in the 7th year after you placed the car in service. Www statetaxforms How to treat unrecovered basis. Www statetaxforms   If you continue to use your car for business after the recovery period, you can claim a depreciation deduction in each succeeding tax year until you recover your basis in the car. Www statetaxforms The maximum amount you can deduct each year is determined by the date you placed the car in service and your business-use percentage. Www statetaxforms For example, no deduction is allowed for a year you use your car 100% for personal purposes. Www statetaxforms Example. Www statetaxforms In April 2007, Bob bought and placed in service a car he used exclusively in his business. Www statetaxforms The car cost $31,500. Www statetaxforms Bob did not claim a section 179 deduction or the special depreciation allowance for the car. Www statetaxforms He continued to use the car 100% in his business throughout the recovery period (2007 through 2012). Www statetaxforms For those years, Bob used the MACRS Depreciation Chart (200% declining balance method) and the Maximum Depreciation Deduction for Cars table, earlier, for the applicable tax year to compute his depreciation deductions during the recovery period. Www statetaxforms Bob's depreciation deductions were subject to the depreciation limits so he will have unrecovered basis at the end of the recovery period as shown in the following table. Www statetaxforms      MACRS     Deprec. Www statetaxforms Year % Amount Limit Allowed 2007 20. Www statetaxforms 00 $6,300 $3,060 $ 3,060 2008 32. Www statetaxforms 00 10,080 4,900 4,900 2009 19. Www statetaxforms 20 6,048 2,850 2,850 2010 11. Www statetaxforms 52 3,629 1,775 1,775 2011 11. Www statetaxforms 52 3,629 1,775 1,775 2012 5. Www statetaxforms 76 1,814 1,775 1,775 Total $31,500   16,135 For the correct limit, see Maximum Depreciation Deduction for Cars under “Depreciation Limits,” earlier, for the maximum amount of depreciation allowed each year. Www statetaxforms   At the end of 2012, Bob had an unrecovered basis in the car of $15,365 ($31,500 – $16,135). Www statetaxforms If Bob continued to use the car 100% for business in 2013 and later years, he can claim a depreciation deduction equal to the lesser of $1,775 or his remaining unrecovered basis. Www statetaxforms   If Bob's business use of the car was less than 100% during any year, his depreciation deduction would be less than the maximum amount allowable for that year. Www statetaxforms However, in determining his unrecovered basis in the car, he would still reduce his original basis by the maximum amount allowable as if the business use had been 100%. Www statetaxforms For example, if Bob had used his car 60% for business instead of 100%, his allowable depreciation deductions would have been $9,681 ($16,135 × 60%), but he still would have to reduce his basis by $16,135 to determine his unrecovered basis. Www statetaxforms Table 4-1. Www statetaxforms 2013 MACRS Depreciation Chart (Use to Figure Depreciation for 2013. Www statetaxforms ) If you claim actual expenses for your car, use the chart below to find the depreciation method and percentage to use for your 2013 return for cars placed in service in 2013. Www statetaxforms   First, using the left column, find the date you first placed the car in service in 2013. Www statetaxforms Then select the depreciation method and percentage from column (a), (b), or (c) following the rules explained in this chapter. Www statetaxforms For cars placed in service before 2013, you must use the same method you used on last year's return unless a decline in your business use requires you to change to the straight line method. Www statetaxforms Refer back to the MACRS Depreciation Chart for the year you placed the car in service. Www statetaxforms (See Car Used 50% or Less for Business . Www statetaxforms )  Multiply the unadjusted basis of your car by your business use percentage. Www statetaxforms Multiply the result by the percentage you found in the chart to find the amount of your depreciation deduction for 2013. Www statetaxforms (Also see Depreciation Limits . Www statetaxforms )   If you placed your car in service after September of any year and you placed other business property in service during the same year, you may have to use the Jan. Www statetaxforms 1—Sept. Www statetaxforms 30 percentage instead of the Oct. Www statetaxforms 1—Dec. Www statetaxforms 31 percentage for your car. Www statetaxforms               To find out if this applies to you, determine: 1) the basis of all business property you placed in service after September of that year and 2) the basis of all business property you placed in service during that entire year. Www statetaxforms If the basis of the property placed in service after September is not more than 40% of the basis of all property (certain property is excluded) placed in service for the entire year, use the percentage for Jan. Www statetaxforms 1—Sept. Www statetaxforms 30 for figuring depreciation for your car. Www statetaxforms See Which Convention Applies? in chapter 4 of Publication 946 for more details. Www statetaxforms               Example. Www statetaxforms You buy machinery (basis of $32,000) in May 2013 and a new van (basis of $20,000) in October 2013, both used 100% in your business. Www statetaxforms You
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Understanding Your CP53A Notice

We tried to direct deposit your refund, but the financial institution couldn’t process it. We are researching your account, but it will take 8 to 10 weeks to reissue your refund.


What you need to do

  • If you don’t receive your refund check or a follow-up letter within 10 weeks, call us at 1-866-682-7451 x733.
  • If you call us before then, we won’t have any information about the status of your refund until we complete the research on your account.

Answers to Common Questions

Why was my direct deposit refund returned to the IRS?
A financial institution will reject a refund for a variety of reasons. Most often, one of the following items doesn’t match its records:

  • Name
  • SSN
  • Routing number
  • Account number

Why will it take up to 10 weeks to receive my refund?
We must research your account to determine if you are entitled to the refund. We try to balance customer service and tax compliance by reviewing tax returns to prevent fraudulent or erroneous refunds. However, these critical reviews add time to refund processing. Refund timeframes are also affected by:

  • Bankruptcy
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  • A balance due on a related account (such as a different tax year)

Will calling the IRS give me additional information or speed my refund?
No, calling the IRS won’t do anything to speed your refund. You don’t need to call us unless we ask you to. If we need more information to process your refund, we’ll contact you by mail. Our telephone assistors won’t be able to provide any additional information.

Is the estimated date my tax preparer, tax software, or “Where’s My Refund” provided a guarantee of when I’ll get my refund?
Unfortunately, we can’t guarantee the date when a taxpayer will get his or her refund. While we can provide an estimate, this is a “best-case scenario” where the tax return doesn’t require any additional review or corrections.We work hard to issue refunds as quickly as possible. However, you shouldn’t make major financial decisions based on the estimated issue date of a tax refund.

Can I direct part of my refund into my tax professional’s checking or savings account to pay my tax preparation fee?
No. You can direct your refund to any of your checking or savings accounts. You can’t direct your refund to someone else’s account (except for your spouse’s account when you have a joint refund).


Tips for next year

If you request a direct deposit refund, ensure the account you specify is in your name (or your spouse’s if you have a joint refund).

Page Last Reviewed or Updated: 04-Mar-2014

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How to get help

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The Www Statetaxforms

Www statetaxforms 11. Www statetaxforms   Beneficios del Seguro Social y Beneficios Equivalentes de la Jubilación para Empleados Ferroviarios Table of Contents Introduction Useful Items - You may want to see: ¿Está Sujeta a Impuestos Alguna Parte de los Beneficios? Cómo Declarar los Beneficios¿Cuánto Está Sujeto a Impuestos? Ejemplos Deducciones Relacionadas con los BeneficiosReintegros Superiores a los Beneficios Brutos Introduction Este capítulo explica las reglas del impuesto federal sobre el ingreso para los beneficios del Seguro Social y beneficios equivalentes de la jubilación para empleados ferroviarios de nivel 1. Www statetaxforms Explica los siguientes temas: Cómo determinar si los beneficios están sujetos a impuestos. Www statetaxforms Cómo usar la hoja de trabajo de beneficios del Seguro Social (con ejemplos). Www statetaxforms Cómo declarar los beneficios sujetos a impuestos. Www statetaxforms Cómo tratar reintegros superiores a los beneficios recibidos durante el año. Www statetaxforms Los beneficios del Seguro Social incluyen los beneficios mensuales de jubilación, para el sobreviviente y de incapacidad. Www statetaxforms Éstos no incluyen pagos del Supplemental Security Income (Ingreso de seguridad suplementario o SSI, por sus siglas en inglés), los cuales no están sujetos a impuestos. Www statetaxforms Los beneficios equivalentes de la jubilación de empleados ferroviarios de nivel 1 son la parte de los beneficios de nivel 1 que un empleado ferroviario o beneficiario habría tenido derecho a recibir conforme al sistema del Seguro Social. Www statetaxforms Éstos se conocen habitualmente como el Social Security equivalent benefit (beneficio equivalente al Seguro Social o SSEB, por sus siglas en inglés) de los beneficios de nivel 1. Www statetaxforms Si recibió estos beneficios durante el año 2013, debería haber recibido un Formulario SSA-1099, Social Security Benefit Statement (Declaración de beneficios del Seguro Social), en inglés, o un Formulario RRB-1099, Payments by the Railroad Retirement Board (Pagos efectuados por la Junta de Jubilación Ferroviaria), en inglés. Www statetaxforms Estos formularios muestran las cantidades recibidas y reintegradas y los impuestos retenidos durante el año. Www statetaxforms Tal vez reciba más de uno de estos formularios para el mismo año. Www statetaxforms Debe sumar las cantidades que aparezcan en todos los Formularios SSA-1099 y los Formularios RRB-1099 que reciba para el año para determinar las cantidades totales recibidas y reintegradas, y los impuestos retenidos durante ese año. Www statetaxforms Consulte el Appendix (Apéndice) al final de la Publicación 915, Social Security and Equivalent Railroad Retirement Benefits (Beneficios del Seguro Social y beneficios equivalentes de jubilación para empleados ferroviarios), en inglés, para más información. Www statetaxforms Nota: El uso del término “beneficios” en este capítulo corresponde tanto a los beneficios del Seguro Social como a la parte del SSEB de los beneficios de jubilación de empleados ferroviarios de nivel 1. Www statetaxforms Lo que no cubre este capítulo. Www statetaxforms   Este capítulo no cubre las reglas tributarias para los siguientes beneficios de jubilación de empleados ferroviarios: Parte de los beneficios no equivalentes al Seguro Social (NSSEB, por sus siglas en inglés) de los beneficios de nivel 1. Www statetaxforms Beneficios de nivel 2. Www statetaxforms Beneficios dobles adquiridos. Www statetaxforms Beneficios suplementarios de anualidad. Www statetaxforms Para obtener información acerca de estos beneficios, consulte la Publicación 575, Pension and Annuity Income (Ingresos de pensiones y anualidades), en inglés. Www statetaxforms   Este capítulo no cubre las reglas tributarias para los beneficios del Seguro Social declarados en el Formulario SSA-1042S, Social Security Benefit Statement (Declaración de beneficios del Seguro Social), o Formulario RRB-1042S, Statement for Nonresident Alien Recipients of: Payments by the Railroad Retirement Board (Declaración para destinatarios extranjeros no residentes de: Pagos efectuados por la Junta de Jubilación Ferroviaria), en inglés. Www statetaxforms Para información sobre estos beneficios, vea la Publicación 519, U. Www statetaxforms S. Www statetaxforms Tax Guide for Aliens (Guía sobre los impuestos estadounidenses para extranjeros), en inglés, y la Publicación 915, en inglés. Www statetaxforms   Este capítulo tampoco cubre las reglas tributarias sobre los beneficios extranjeros del Seguro Social. Www statetaxforms Estos beneficios están sujetos a impuestos como anualidades, a menos que estén exentos de impuestos estadounidenses o sean tratados como beneficios del Seguro Social estadounidense conforme a un tratado tributario. Www statetaxforms Useful Items - You may want to see: Publicación 505 Tax Withholding and Estimated Tax (Retención del impuesto e impuesto estimado), en inglés 575 Pension and Annuity Income (Ingresos de pensiones y anualidades), en inglés 590 Individual Retirement Arrangements (IRAs) (Arreglos de ahorros para la jubilación (Arreglos IRA)), en inglés 915 Social Security and Equivalent Railroad Retirement Benefits (Beneficios del Seguro Social y beneficios equivalentes de jubilación para empleados ferroviarios), en inglés Formularios (e Instrucciones) 1040-ES Estimated Tax for Individuals (Impuesto estimado para las personas físicas), en inglés SSA-1099 Social Security Benefit Statement (Declaración de beneficios del Seguro Social), en inglés RRB-1099 Payments by the Railroad Retirement Board (Pagos efectuados por la Junta de Jubilación Ferroviaria), en inglés W-4V Voluntary Withholding Request (Solicitud de retención voluntaria), en inglés ¿Está Sujeta a Impuestos Alguna Parte de los Beneficios? Para saber si alguna parte de los beneficios puede estar sujeta a impuestos, compare la cantidad base de su estado civil para efectos de la declaración con el total de: La mitad de los beneficios, más Todos los demás ingresos, incluidos los intereses exentos de impuestos. Www statetaxforms Al hacer esta comparación, no reste de los demás ingresos ninguna de las siguientes exclusiones: Intereses sobre bonos de ahorros estadounidenses calificados; Beneficios por adopción proporcionados por el empleador; Ingresos devengados en el extranjero o vivienda en el extranjero ni Ingresos devengados por residentes bona fide de la Samoa Estadounidense o Puerto Rico. Www statetaxforms Beneficios por hijos. Www statetaxforms   Las reglas en este capítulo corresponden a beneficios recibidos por hijos. Www statetaxforms Vea A quién se le cobran impuestos , más adelante. Www statetaxforms Cómo calcular el ingreso total. Www statetaxforms   Para calcular el total de la mitad de los beneficios más otros ingresos, use la Hoja de Trabajo 11-1 que aparece más adelante en este capítulo. Www statetaxforms Si el total es mayor que la cantidad base, es posible que parte de los beneficios esté sujeta a impuestos. Www statetaxforms    Si es casado y presenta una declaración conjunta para el año 2013, usted y su cónyuge tienen que sumar sus ingresos y beneficios para calcular si alguna parte de la suma de éstos está sujeta a impuestos. Www statetaxforms Aun si su cónyuge no recibió beneficios, tiene que sumar el ingreso de su cónyuge al suyo para calcular si alguna parte de los beneficios está sujeta a impuestos. Www statetaxforms    Si el único ingreso que recibió durante el año 2013 fue del Seguro Social o la parte del SSEB de los beneficios de jubilación para empleados ferroviarios de nivel 1, los beneficios no están, por lo general, sujetos a impuestos y probablemente no tenga que presentar una declaración. Www statetaxforms Si tiene ingresos además de beneficios, tal vez tenga que presentar una declaración aun si ninguna parte de los beneficios está sujeta a impuestos. Www statetaxforms Cantidad base. Www statetaxforms   La cantidad base es: $25,000 si es soltero, cabeza de familia o viudo que reúne los requisitos; $25,000 si es casado que presenta una declaración por separado y vivió separado de su cónyuge durante todo el año 2013; $32,000 si es casado que presenta una declaración conjunta o $-0- si es casado que presenta una declaración por separado y vivió con su cónyuge en algún momento durante el año 2013. Www statetaxforms Hoja de Trabajo 11-1. Www statetaxforms    Puede usar la Hoja de Trabajo 11-1 para calcular la cantidad de ingresos y compararla con la cantidad base. Www statetaxforms Ésta es una manera rápida de averiguar si alguna parte de sus beneficios está sujeta a impuestos. Www statetaxforms Hoja de Trabajo 11-1. Www statetaxforms Una Manera Rápida de Averiguar si sus Beneficios Podrían Estar Sujetos a Impuestos A. Www statetaxforms Anote la cantidad del recuadro 5 de todos los Formularios SSA-1099 y RRB-1099. Www statetaxforms Incluya la cantidad total de los pagos de beneficios en suma global recibidos en el año 2013, para el año 2013 y años anteriores. Www statetaxforms Si recibió más de un formulario, sume las cantidades del recuadro 5 y anote el total. Www statetaxforms A. Www statetaxforms   Nota: Si la cantidad de la línea A es cero o menos, deténgase aquí; ninguna parte de los beneficios está sujeta a impuestos este año. Www statetaxforms B. Www statetaxforms Anote la mitad de la cantidad de la línea A B. Www statetaxforms   C. Www statetaxforms Anote las pensiones, salarios, intereses, dividendos y otros ingresos sujetos a impuestos C. Www statetaxforms   D. Www statetaxforms Anote todos los ingresos de intereses exentos de impuestos (como intereses de bonos municipales) más toda exclusión de los ingresos (enumerados anteriormente) . Www statetaxforms D. Www statetaxforms   E. Www statetaxforms Sume las líneas B, C y D E. Www statetaxforms   Nota: Compare la cantidad de la línea E con la cantidad base correspondiente a su estado civil para efectos de la declaración. Www statetaxforms Si la cantidad de la línea E es igual o menor que la cantidad base correspondiente a su estado civil, ninguna parte de sus beneficios está sujeta a impuestos este año. Www statetaxforms Si la cantidad de la línea E es mayor que la cantidad base, alguna parte de sus beneficios podría estar sujeta a impuestos. Www statetaxforms Tiene que completar la Hoja de Trabajo 1 de la Publicación 915, en inglés (o la Social Security Benefits Worksheet (Hoja de trabajo para beneficios del Seguro Social) de las instrucciones del formulario para la declaración de impuestos que usted presenta). Www statetaxforms Si ninguna parte de los beneficios está sujeta a impuestos, pero igual tiene que presentar una declaración, vea más adelante Beneficios no sujetos a impuestos , bajo Cómo Declarar los Beneficios. Www statetaxforms Ejemplo. Www statetaxforms Usted y su cónyuge (ambos mayores de 65 años de edad) presentan una declaración conjunta para el año 2013 y ambos recibieron beneficios del Seguro Social durante el año. Www statetaxforms En enero del año 2014, usted recibió un Formulario SSA-1099 que muestra beneficios netos de $7,500 en el recuadro 5. Www statetaxforms Su cónyuge recibió un Formulario SSA-1099 que muestra beneficios netos de $3,500 en el recuadro 5. Www statetaxforms Además, usted recibió una pensión sujeta a impuestos de $22,800 e ingresos de intereses de $500. Www statetaxforms No tuvo ningún ingreso de intereses exentos de impuestos. Www statetaxforms Sus beneficios no están sujetos a impuestos para el año 2013 debido a que su ingreso, según lo calculado en la Hoja de Trabajo 11-1 completada, no es mayor que la cantidad base ($32,000) para una persona casada que presenta una declaración conjunta. Www statetaxforms Aunque ninguna cantidad de sus beneficios está sujeta a impuestos, usted tiene que presentar una declaración para el año 2013 debido a que su ingreso bruto sujeto a impuestos ($23,300) excede de la cantidad mínima requerida para la presentación de la declaración correspondiente a su estado civil para efectos de la declaración. Www statetaxforms Hoja de Trabajo 11-1 completada. Www statetaxforms Una Manera Rápida de Averiguar si sus Beneficios Podrían Estar Sujetos a Impuestos A. Www statetaxforms Anote la cantidad del recuadro 5 de todos los Formularios SSA-1099 y RRB-1099. Www statetaxforms Incluya la cantidad total de los pagos de beneficios en suma global recibidos en el año 2013, para el año 2013 y años anteriores. Www statetaxforms Si recibió más de un formulario, sume las cantidades del recuadro 5 y anote el total. Www statetaxforms A. Www statetaxforms $ 11,000 Nota: Si la cantidad de la línea A es cero o menos, deténgase aquí; ninguna parte de los beneficios está sujeta a impuestos este año. Www statetaxforms B. Www statetaxforms Anote la mitad de la cantidad de la línea A B. Www statetaxforms 5,500 C. Www statetaxforms Anote las pensiones, salarios, intereses, dividendos y otros ingresos sujetos a impuestos C. Www statetaxforms 23,300 D. Www statetaxforms Anote todos los ingresos de intereses exentos de impuestos (como intereses de bonos municipales) más toda exclusión de los ingresos (enumerados anteriormente). Www statetaxforms D. Www statetaxforms -0- E. Www statetaxforms Sume las líneas B, C y D E. Www statetaxforms $28,800 Nota: Compare la cantidad de la línea E con la cantidad base correspondiente a su estado civil para efectos de la declaración. Www statetaxforms Si la cantidad de la línea E es igual o menor que la cantidad base correspondiente a su estado civil, ninguna parte de sus beneficios está sujeta a impuestos este año. Www statetaxforms Si la cantidad de la línea E es mayor que la cantidad base, alguna parte de sus beneficios podría estar sujeta a impuestos. Www statetaxforms Tiene que completar la Hoja de Trabajo 1 de la Publicación 915, en inglés (o la Social Security Benefits Worksheet (Hoja de trabajo para beneficios del Seguro Social) de las instrucciones del formulario para la declaración de impuestos que usted presenta). Www statetaxforms Si ninguna parte de los beneficios está sujeta a impuestos, pero igual tiene que presentar una declaración, vea más adelante Beneficios no sujetos a impuestos , bajo Cómo Declarar los Beneficios. Www statetaxforms A quién se le cobran impuestos. Www statetaxforms   Los beneficios se incluyen en los ingresos sujetos a impuestos (según estén sujetos a impuestos) de la persona que tiene derecho legal a recibirlos. Www statetaxforms Por ejemplo, si usted y su hijo reciben beneficios, pero el cheque de su hijo está a nombre de usted, tiene que usar sólo la parte de los beneficios que le corresponde a usted para ver si alguna parte de los beneficios en su caso está sujeta a impuestos. Www statetaxforms La mitad de la parte correspondiente a su hijo tiene que sumarse a los demás ingresos de su hijo para saber si alguna parte de esos beneficios está sujeta a impuestos para su hijo. Www statetaxforms Reintegro de beneficios. Www statetaxforms   Todo reintegro de beneficios que usted haya hecho durante el año 2013 tiene que restarse de los beneficios brutos que recibió en el año 2013. Www statetaxforms No importa si el reintegro fue por beneficios recibidos en el año 2013 o en un año anterior. Www statetaxforms Si el reintegro fue mayor que los beneficios brutos recibidos en el año 2013, consulte Reintegros Superiores a los Beneficios Brutos , más adelante. Www statetaxforms   Los beneficios brutos aparecen en el recuadro 3 del Formulario SSA-1099 o RRB-1099. Www statetaxforms Los reintegros aparecen en el recuadro 4. Www statetaxforms La cantidad del recuadro 5 muestra los beneficios netos del año 2013 (recuadro 3 menos recuadro 4). Www statetaxforms Use la cantidad del recuadro 5 para calcular si alguna parte de sus beneficios está sujeta a impuestos. Www statetaxforms Retención de impuestos e impuesto estimado. Www statetaxforms   Puede optar por que se haga la retención del impuesto federal sobre el ingreso de sus beneficios del Seguro Social y/o de la parte del SSEB de sus beneficios de jubilación para empleados ferroviarios de nivel 1. Www statetaxforms Si opta por hacerlo, tiene que completar un Formulario W-4V. Www statetaxforms   Si opta por no hacer la retención del impuesto sobre el ingreso, tal vez tenga que solicitar la retención adicional de otros ingresos o pagar un impuesto estimado durante el año. Www statetaxforms Para más detalles, consulte la Publicación 505 o las instrucciones para el Formulario 1040-ES, ambas en inglés. Www statetaxforms Cómo Declarar los Beneficios Si parte de sus beneficios está sujeta a impuestos, tiene que usar el Formulario 1040 o el Formulario 1040A. Www statetaxforms No puede usar el Formulario 1040EZ. Www statetaxforms Cómo hacer la declaración en el Formulario 1040. Www statetaxforms   Declare los beneficios netos (la cantidad total del recuadro 5 de todos los Formularios SSA-1099 y de los Formularios RRB-1099) en la línea 20a y la parte sujeta a impuestos en la línea 20b. Www statetaxforms Si es casado que presenta una declaración por separado y vivió separado de su cónyuge durante todo el año 2013, anote también “D” a la derecha de la palabra “ benefits ” (beneficios) en la línea 20a. Www statetaxforms Cómo hacer la declaración en el Formulario 1040A. Www statetaxforms   Declare los beneficios netos (la cantidad total del recuadro 5 de todos los Formularios SSA-1099 y de los Formularios RRB-1099) en la línea 14a y la parte sujeta a impuestos en la línea 14b. Www statetaxforms Si es casado que presenta una declaración por separado y vivió separado de su cónyuge durante todo el año 2013, anote también “D” a la derecha de la palabra “ benefits ” (beneficios) en la línea 14a. Www statetaxforms Beneficios no sujetos a impuestos. Www statetaxforms   Si presenta el Formulario 1040EZ, no declare beneficios en su declaración de impuestos. Www statetaxforms Si presenta el Formulario 1040 o Formulario 1040A, declare sus beneficios netos (la cantidad total del recuadro 5 de todos sus Formularios SSA-1099 y Formularios RRB-1099) en la línea 20a del Formulario 1040 o en la línea 14a del Formulario 1040A. Www statetaxforms Anote “-0-” en la línea 20b del Formulario 1040 o en la línea 14b del Formulario 1040A. Www statetaxforms Si es casado que presenta la declaración por separado y vivió separado de su cónyuge durante todo el año 2013, anote también “D” a la derecha de la palabra “ benefits ” (beneficios) en la línea 20a del Formulario 1040 o en la línea 14a del Formulario 1040A. Www statetaxforms ¿Cuánto Está Sujeto a Impuestos? Si parte de sus beneficios está sujeta a impuestos, dicha cantidad depende de la cantidad total de los beneficios y otros ingresos. Www statetaxforms Normalmente, cuanto más alta sea esa cantidad total, mayor es la parte sujeta a impuestos de los beneficios. Www statetaxforms Máxima parte sujeta a impuestos. Www statetaxforms   Por lo general, hasta el 50% de los beneficios están sujetos a impuestos. Www statetaxforms Sin embargo, hasta el 85% de los beneficios pueden estar sujetos a impuestos si en su caso se da alguna de las siguientes situaciones: El total de la mitad de los beneficios más todos los demás ingresos es mayor de $34,000 ($44,000 si es casado que presenta una declaración conjunta). Www statetaxforms Es casado que presenta una declaración por separado y vivió con su cónyuge en algún momento durante el año 2013. Www statetaxforms Qué hoja de trabajo debe usar. Www statetaxforms   En las instrucciones del Formulario 1040 o del Formulario 1040A hay una hoja de trabajo para calcular los beneficios sujetos a impuestos. Www statetaxforms Puede usar esa hoja de trabajo o la Hoja de Trabajo 1 de la Publicación 915, en inglés, a menos que alguna de las siguientes situaciones corresponda a su caso: Hizo aportaciones a un arreglo de ahorros para la jubilación (IRA, por sus siglas en inglés) tradicional y usted o su cónyuge está cubierto por un plan de jubilación del trabajo. Www statetaxforms En esta situación, usted tiene que usar las hojas de trabajo especiales del Appendix (Apéndice) B de la Publicación 590, en inglés, para calcular la deducción por un arreglo IRA y los beneficios sujetos a impuestos. Www statetaxforms La situación (1) no le corresponde y usted declara una exclusión por intereses sobre los bonos de ahorros estadounidenses calificados (Formulario 8815), beneficios por adopción (Formulario 8839), ingresos devengados en el extranjero o vivienda en el extranjero (Formulario 2555 o Formulario 2555-EZ), o ingresos devengados en la Samoa Estadounidense (Formulario 4563) o Puerto Rico declarados por residentes bona fide. Www statetaxforms En esta situación, se tiene que usar la Hoja de Trabajo 1 de la Publicación 915, en inglés, para calcular los beneficios sujetos a impuestos. Www statetaxforms Recibió un pago de suma global por un año anterior. Www statetaxforms En esta situación, complete además la Hoja de Trabajo 2 ó 3 y la Hoja de Trabajo 4 de la Publicación 915, en inglés. Www statetaxforms Consulte Elección de suma global , tema que aparece a continuación. Www statetaxforms Elección de suma global. Www statetaxforms   Tiene que incluir la parte sujeta a impuestos de un pago de suma global (retroactivo) de beneficios recibidos en el año 2013 en los ingresos del año 2013, aun si el pago incluye beneficios de un año anterior. Www statetaxforms    Este pago global de beneficios no debe confundirse con el pago global de beneficios por fallecimiento que la SSA y la RRB pagan a muchos de sus beneficiarios. Www statetaxforms Ninguna parte del pago global de beneficios por fallecimiento está sujeta a impuestos. Www statetaxforms   Generalmente, se usa el ingreso del año 2013 para calcular la parte sujeta a impuestos del total de beneficios recibidos en el año 2013. Www statetaxforms Sin embargo, tal vez pueda calcular la parte sujeta a impuestos de un pago de suma global de un año anterior por separado, mediante el uso del ingreso del año anterior. Www statetaxforms Puede optar por este método si eso reduce los beneficios sujetos a impuestos. Www statetaxforms Cómo elegir su opción. Www statetaxforms   Si recibió un pago global de beneficios en el año 2013 que incluya beneficios de uno o más años anteriores, siga las instrucciones de la Publicación 915 bajo Lump-Sum Election (Elección de suma global) para saber si dicha elección reducirá sus beneficios sujetos a impuestos. Www statetaxforms Ese análisis también explica cómo elegir la opción que le sea de mayor beneficio. Www statetaxforms    Debido a que los beneficios sujetos a impuestos de ese año anterior se incluyen en el ingreso del año 2013, no es necesario realizar ningún ajuste en la declaración del año anterior. Www statetaxforms No presente una declaración enmendada del año anterior. Www statetaxforms Ejemplos Los siguientes son algunos ejemplos que puede usar como guía para calcular la parte sujeta a impuestos de sus beneficios. Www statetaxforms Ejemplo 1. Www statetaxforms Jorge Blanco es soltero y presenta el Formulario 1040 para el año 2013. Www statetaxforms Jorge recibió los siguientes ingresos en el año 2013: Pensión íntegramente sujeta a impuestos $18,600 Salario de trabajo a tiempo parcial 9,400 Ingreso de intereses sujeto a impuestos 990 Total $28,990 Además, Jorge recibió beneficios del Seguro Social durante el año 2013. Www statetaxforms El Formulario SSA-1099 que recibió en enero del año 2014 muestra $5,980 en el recuadro 5. Www statetaxforms Para calcular sus beneficios sujetos a impuestos, Jorge completa la hoja de trabajo que aparece aquí. Www statetaxforms Hoja de Trabajo 1 completada. Www statetaxforms Cómo Calcular los Beneficios Sujetos a Impuestos 1. Www statetaxforms Anote la cantidad total del recuadro 5 de TODOS los Formularios SSA-1099 y RRB-1099. Www statetaxforms Además, anote esta cantidad en la línea 20a del Formulario 1040 o en la línea 14a del Formulario 1040A. Www statetaxforms $5,980 2. Www statetaxforms Anote la mitad de la línea 1. Www statetaxforms 2,990 3. Www statetaxforms Sume el total de las cantidades del:     Formulario 1040: Líneas 7, 8a, 9a, 10 a 14, 15b, 16b, 17 a 19 y 21. Www statetaxforms     Formulario 1040A: Líneas 7, 8a, 9a, 10, 11b, 12b y 13 28,990 4. Www statetaxforms Anote la cantidad, si la hubiera, de la línea 8b del Formulario 1040 o del Formulario 1040A. Www statetaxforms -0- 5. Www statetaxforms Anote el total de toda exclusión/ajuste por:     • Beneficios por adopción (línea 28 del Formulario 8839),     • Ingresos devengados en el extranjero o vivienda en el extranjero (líneas 45 y 50 del Formulario 2555 o línea 18 del Formulario 2555-EZ) y     • Ciertos ingresos de residentes bona fide de la Samoa Estadounidense (línea 15 del Formulario 4563) o de Puerto Rico . Www statetaxforms . Www statetaxforms -0- 6. Www statetaxforms Sume las líneas 2, 3, 4 y 5 31,980 7. Www statetaxforms Declarantes que presentan el Formulario 1040: Anote la cantidad de las líneas 23 a 32 del Formulario 1040 y toda cantidad que se haya anotado en la línea de puntos directamente al lado de la línea 36 del Formulario 1040. Www statetaxforms     Declarantes que presentan el Formulario 1040A: Anote la cantidad de las líneas 16 y 17 del Formulario 1040A. Www statetaxforms -0- 8. Www statetaxforms ¿Es la cantidad de la línea 7 menor que la cantidad de la línea 6?     No. Www statetaxforms Ninguna parte de los beneficios del Seguro Social está sujeta a impuestos. Www statetaxforms Anote -0- en la línea 20b del Formulario 1040 o en la línea 14b del Formulario 1040A. Www statetaxforms   Sí. Www statetaxforms Reste la línea 7 de la línea 6 31,980 9. Www statetaxforms Si es: Casado que presenta una declaración conjunta, anote $32,000. Www statetaxforms Soltero, cabeza de familia, viudo que reúne los requisitos o casado que presenta una declaración por separado y vivió separado de su cónyuge durante todo el año 2013, anote $25,000. Www statetaxforms 25,000   Nota: Si es casado que presenta una declaración por separado y vivió con su cónyuge en algún momento del año 2013, omita las líneas 9 a 16; multiplique la línea 8 por 85% (0. Www statetaxforms 85) y anote el resultado en la línea 17. Www statetaxforms Luego, pase a la línea 18. Www statetaxforms   10. Www statetaxforms ¿Es la cantidad de la línea 9 menor que la cantidad de la línea 8?     No. Www statetaxforms Ninguna parte de los beneficios está sujeta a impuestos. Www statetaxforms Anote “-0-” en la línea 20b del Formulario 1040 o en la línea 14b del Formulario 1040A. Www statetaxforms Si es casado que presenta una declaración por separado y vivió separado de su cónyuge durante todo el año 2013, asegúrese de haber anotado “D” a la derecha de la palabra “ benefits ” (beneficios) en la línea 20a del Formulario 1040 o la línea 14a del Formulario 1040A. Www statetaxforms     Sí. Www statetaxforms Reste la línea 9 de la línea 8 6,980 11. Www statetaxforms Anote $12,000 si es casado que presenta una declaración conjunta; $9,000 si es soltero, cabeza de familia, viudo que reúne los requisitos o casado que presenta una declaración por separado y vivió separado de su cónyuge durante todo el año 2013. Www statetaxforms 9,000 12. Www statetaxforms Reste la línea 11 de la línea 10. Www statetaxforms Si el resultado es cero o menos, anote “-0-”. Www statetaxforms -0- 13. Www statetaxforms De las líneas 10 y 11, anote la que sea menor 6,980 14. Www statetaxforms Anote la mitad de la línea 13. Www statetaxforms 3,490 15. Www statetaxforms De las líneas 2 y 14, anote la que sea menor 2,990 16. Www statetaxforms Multiplique la línea 12 por 85% (0. Www statetaxforms 85). Www statetaxforms Si la línea 12 es cero, anote “-0-”. Www statetaxforms -0- 17. Www statetaxforms Sume las líneas 15 y 16. Www statetaxforms 2,990 18. Www statetaxforms Multiplique la línea 1 por 85% (0. Www statetaxforms 85). Www statetaxforms 5,083 19. Www statetaxforms Beneficios sujetos a impuestos. Www statetaxforms De las líneas 17 y 18, anote la que sea menor. Www statetaxforms Además, anote esta cantidad en la línea 20b del Formulario 1040 o la línea 14b del Formulario 1040A. Www statetaxforms $2,990       La cantidad de la línea 19 de la hoja de trabajo de Jorge muestra que $2,990 de sus beneficios del Seguro Social están sujetos a impuestos. Www statetaxforms En la línea 20a de su Formulario 1040, Jorge anota sus beneficios netos de $5,980. Www statetaxforms En la línea 20b, anota beneficios sujetos a impuestos de $2,990. Www statetaxforms   Ejemplo 2. Www statetaxforms Raimundo y Alicia García presentan una declaración conjunta en el Formulario 1040A para el año 2013. Www statetaxforms Raimundo está jubilado y recibió una pensión íntegramente sujeta a impuestos de $15,500. Www statetaxforms Además, recibió beneficios del Seguro Social y su Formulario SSA-1099 para el año 2013 muestra beneficios netos de $5,600 en el recuadro 5. Www statetaxforms Alicia trabajó durante el año y tuvo un salario de $14,000. Www statetaxforms Ella efectuó un pago deducible a su arreglo IRA de $1,000. Www statetaxforms Raimundo y Alicia tienen dos cuentas de ahorros con un total de $250 de ingresos de intereses sujetos a impuestos. Www statetaxforms Ellos completan la Hoja de Trabajo 1, anotando $29,750 ($15,500 + $14,000 + $250) en la línea 3. Www statetaxforms Ellos descubren que ninguna parte de los beneficios del Seguro Social de Raimundo está sujeta a impuestos. Www statetaxforms En el Formulario 1040A, anotan $5,600 en la línea 14a y “-0-” en la línea 14b. Www statetaxforms Hoja de Trabajo 1 completada. Www statetaxforms Cómo Calcular los Beneficios Sujetos a Impuestos 1. Www statetaxforms Anote la cantidad total del recuadro 5 de TODOS los Formularios SSA-1099 y RRB-1099. Www statetaxforms Además, anote esta cantidad en la línea 20a del Formulario 1040 o en la línea 14a del Formulario 1040A. Www statetaxforms $5,600 2. Www statetaxforms Anote la mitad de la línea 1. Www statetaxforms 2,800 3. Www statetaxforms Sume el total de las cantidades del:     Formulario 1040: Líneas 7, 8a, 9a, 10 a 14, 15b, 16b,17 a 19 y 21. Www statetaxforms     Formulario 1040A: Líneas 7, 8a, 9a, 10, 11b, 12b y 13 29,750 4. Www statetaxforms Anote la cantidad, si la hubiera, de la línea 8b del Formulario 1040 o del Formulario 1040A. Www statetaxforms -0- 5. Www statetaxforms Anote el total de toda exclusión/ajuste por:     • Beneficios por adopción (línea 28 del Formulario 8839),     • Ingresos devengados en el extranjero o vivienda en el extranjero (líneas 45 y 50 del Formulario 2555 o línea 18 del Formulario 2555-EZ) y     • Ciertos ingresos de residentes bona fide de la Samoa Estadounidense (línea 15 del Formulario 4563) o de Puerto Rico -0- 6. Www statetaxforms Sume las líneas 2, 3, 4 y 5 32,550 7. Www statetaxforms Declarantes que presentan el Formulario 1040: Anote la cantidad de las líneas 23 a 32 del Formulario 1040 y toda cantidad que se haya anotado en la línea de puntos directamente al lado de la línea 36 del Formulario 1040. Www statetaxforms     Declarantes que presentan el Formulario 1040A: Anote la cantidad de las líneas 16 y 17 del Formulario 1040A. Www statetaxforms 1,000 8. Www statetaxforms ¿Es la cantidad de la línea 7 menor que la cantidad de la línea 6?     No. Www statetaxforms Ninguna parte de los beneficios del Seguro Social está sujeta a impuestos. Www statetaxforms Anote -0- en la línea 20b del Formulario 1040 o en la línea 14b del Formulario 1040A. Www statetaxforms   Sí. Www statetaxforms Reste la línea 7 de la línea 6 31,550 9. Www statetaxforms Si es: Casado que presenta una declaración conjunta, anote $32,000. Www statetaxforms Soltero, cabeza de familia, viudo que reúne los requisitos o casado que presenta una declaración por separado y vivió separado de su cónyuge durante todo el año 2013, anote $25,000. Www statetaxforms 32,000   Nota: Si es casado que presenta una declaración por separado y vivió con su cónyuge en algún momento del año 2013, omita las líneas 9 a 16; multiplique la línea 8 por 85% (0. Www statetaxforms 85) y anote el resultado en la línea 17. Www statetaxforms Luego, pase a la línea 18. Www statetaxforms   10. Www statetaxforms ¿Es la cantidad de la línea 9 menor que la cantidad de la línea 8?     No. Www statetaxforms Ninguna parte de los beneficios está sujeta a impuestos. Www statetaxforms Anote “-0-” en la línea 20b del Formulario 1040 o en la línea 14b del Formulario 1040A. Www statetaxforms Si es casado que presenta una declaración por separado y vivió separado de su cónyuge durante todo el año 2013, asegúrese de haber anotado “D” a la derecha de la palabra “ benefits ” (beneficios) en la línea 20a del Formulario 1040 o la línea 14a del Formulario 1040A. Www statetaxforms     Sí. Www statetaxforms Reste la línea 9 de la línea 8   11. Www statetaxforms Anote $12,000 si es casado que presenta una declaración conjunta; $9,000 si es soltero, cabeza de familia, viudo que reúne los requisitos o casado que presenta una declaración por separado y vivió separado de su cónyuge durante todo el año 2013. Www statetaxforms   12. Www statetaxforms Reste la línea 11 de la línea 10. Www statetaxforms Si el resultado es cero o menos, anote “-0-”. Www statetaxforms   13. Www statetaxforms De las líneas 10 y 11, anote la que sea menor   14. Www statetaxforms Anote la mitad de la línea 13. Www statetaxforms   15. Www statetaxforms De las líneas 2 y 14, anote la que sea menor   16. Www statetaxforms Multiplique la línea 12 por 85% (0. Www statetaxforms 85). Www statetaxforms Si la línea 12 es cero, anote “-0-”. Www statetaxforms   17. Www statetaxforms Sume las líneas 15 y 16. Www statetaxforms   18. Www statetaxforms Multiplique la línea 1 por 85% (0. Www statetaxforms 85). Www statetaxforms   19. Www statetaxforms Beneficios sujetos a impuestos. Www statetaxforms De las líneas 17 y 18, anote la que sea menor. Www statetaxforms Además, anote esta cantidad en la línea 20b del Formulario 1040 o la línea 14b del Formulario 1040A. Www statetaxforms   Ejemplo 3. Www statetaxforms José y Beatriz Pérez presentan una declaración conjunta en el Formulario 1040 del año 2013. Www statetaxforms José es empleado ferroviario jubilado y en el año 2013 recibió la parte de beneficios equivalentes del Seguro Social (SSEB, por sus siglas en inglés) de los beneficios de jubilación para empleados ferroviarios de nivel 1. Www statetaxforms El Formulario RRB-1099 de José muestra $10,000 en el recuadro 5. Www statetaxforms Beatriz es funcionaria del gobierno jubilada y recibe una pensión íntegramente sujeta a impuestos de $38,000. Www statetaxforms Ellos tuvieron $2,300 de ingresos de intereses sujetos a impuestos más $200 de intereses sobre bonos de ahorros estadounidenses calificados. Www statetaxforms Los intereses sobre bonos de ahorros cumplieron las condiciones de la exclusión. Www statetaxforms Calculan sus beneficios sujetos a impuestos completando la Hoja de Trabajo 1. Www statetaxforms Ya que han recibido intereses sobre bonos de ahorros estadounidenses calificados, siguen las instrucciones en la primera parte de la hoja de trabajo y, en la línea 3 de la misma, anotan la cantidad de la línea 2 del Anexo B (Formulario 1040A o del Formulario 1040) en vez de anotar la cantidad de la línea 8a del Formulario 1040. Www statetaxforms En la línea 3 de la hoja de trabajo, anotan $40,500 ($38,000 + $2,500). Www statetaxforms Hoja de Trabajo 1 completada. Www statetaxforms Cómo Calcular los Beneficios Sujetos a Impuestos Tenga en cuenta los siguientes puntos antes de completar esta hoja de trabajo: • Si es casado que presenta una declaración por separado y no vivió con su cónyuge durante todo el año 2013, anote “D” a la derecha de la palabra “benefits” (beneficios) en la línea 20a del Formulario 1040 o en la línea 14a del Formulario 1040A. Www statetaxforms • No utilice esta hoja de trabajo si reintegró beneficios en el año 2013 y el total de estos reintegros (el recuadro 4 de los Formularios SSA-1099 y RRB-1099) era mayor que los beneficios brutos que recibió para el año 2013 (el recuadro 3 de los Formularios SSA-1099 y RRB-1099). Www statetaxforms Ninguna parte de los beneficios está sujeta a impuestos para el año 2013. Www statetaxforms Para información adicional, vea Reintegros Superiores a los Beneficios Brutos . Www statetaxforms • Si presenta el Formulario 8815, Exclusion of Interest From Series EE and I U. Www statetaxforms S. Www statetaxforms Savings Bonds Issued After 1989 (Exclusión de los intereses provenientes de los bonos de ahorros estadounidenses calificados de las series EE e I emitidos después de 1989), no anote en la línea 3 de esta hoja de trabajo la cantidad de la línea 8a del Formulario 1040 o de la línea 3 del Formulario 1040A. Www statetaxforms En lugar de ello, anote la cantidad de la línea 2 del Anexo B del Formulario 1040A o Formulario 1040. Www statetaxforms       1. Www statetaxforms Anote la cantidad total del recuadro 5 de TODOS los Formularios SSA-1099 y RRB-1099. Www statetaxforms Además, anote esta cantidad en la línea 20a del Formulario 1040 o en la línea 14a del Formulario 1040A. Www statetaxforms $10,000 2. Www statetaxforms Anote la mitad de la línea 1. Www statetaxforms 5,000 3. Www statetaxforms Sume el total de las cantidades del:     Formulario 1040: Líneas 7, 8a, 9a, 10 a 14, 15b, 16b, 17 a 19 y 21. Www statetaxforms     Formulario 1040A: Líneas 7, 8a, 9a, 10, 11b, 12b y 13 40,500 4. Www statetaxforms Anote la cantidad, si la hubiera, de la línea 8b del Formulario 1040 o del Formulario 1040A. Www statetaxforms -0- 5. Www statetaxforms Anote el total de toda exclusión/ajuste por:     • Beneficios por adopción (línea 28 del Formulario 8839),     • Ingresos devengados en el extranjero o vivienda en el extranjero (líneas 45 y 50 del Formulario 2555 o línea 18 del Formulario 2555-EZ) y     • Ciertos ingresos de residentes bona fide de la Samoa Estadounidense (línea 15 del Formulario 4563) o de Puerto Rico . Www statetaxforms . Www statetaxforms -0- 6. Www statetaxforms Sume las líneas 2, 3, 4 y 5 45,500 7. Www statetaxforms Declarantes que presentan el Formulario 1040: Anote la cantidad de las líneas 23 a 32 del Formulario 1040, y toda cantidad que se haya anotado en la línea de puntos directamente al lado de la línea 36 del Formulario 1040. Www statetaxforms     Declarantes que presentan el Formulario 1040A: Anote la cantidad de las líneas 16 y 17 del Formulario 1040A. Www statetaxforms -0- 8. Www statetaxforms ¿Es la cantidad de la línea 7 menor que la cantidad de la línea 6?     No. Www statetaxforms Ninguna parte de los beneficios del Seguro Social está sujeta a impuestos. Www statetaxforms Anote “-0-” en la línea 20b del Formulario 1040 o en la línea 14b del Formulario 1040A. Www statetaxforms   Sí. Www statetaxforms Reste la línea 7 de la línea 6 45,500 9. Www statetaxforms Si es: Casado que presenta una declaración conjunta, anote $32,000. Www statetaxforms Soltero, cabeza de familia, viudo que reúne los requisitos o casado que presenta una declaración por separado y vivió separado de su cónyuge durante todo el año 2013, anote $25,000. Www statetaxforms 32,000   Nota: Si es casado que presenta una declaración por separado y vivió con su cónyuge en algún momento del año 2013, omita las líneas 9 a 16; multiplique la línea 8 por 85% (0. Www statetaxforms 85) y anote el resultado en la línea 17. Www statetaxforms Luego, pase a la línea 18. Www statetaxforms   10. Www statetaxforms ¿Es la cantidad de la línea 9 menor que la cantidad de la línea 8?     No. Www statetaxforms Ninguna parte de los beneficios está sujeta a impuestos. Www statetaxforms Anote “-0-” en la línea 20b del Formulario 1040 o en la línea 14b del Formulario 1040A. Www statetaxforms Si es casado que presenta una declaración por separado y vivió separado de su cónyuge durante todo el año 2013, asegúrese de haber anotado “D” a la derecha de la palabra “ benefits ” (beneficios) en la línea 20a del Formulario 1040 o la línea 14a del Formulario 1040A. Www statetaxforms     Sí. Www statetaxforms Reste la línea 9 de la línea 8 13,500 11. Www statetaxforms Anote $12,000 si es casado que presenta una declaración conjunta; $9,000 si es soltero, cabeza de familia, viudo que reúne los requisitos o casado que presenta una declaración por separado y vivió separado de su cónyuge durante todo el año 2013. Www statetaxforms 12,000 12. Www statetaxforms Reste la línea 11 de la línea 10. Www statetaxforms Si el resultado es cero o menos, anote “-0-”. Www statetaxforms 1,500 13. Www statetaxforms De las líneas 10 y 11, anote la que sea menor 12,000 14. Www statetaxforms Anote la mitad de la línea 13. Www statetaxforms 6,000 15. Www statetaxforms De las líneas 2 y 14, anote la que sea menor 5,000 16. Www statetaxforms Multiplique la línea 12 por 85% (0. Www statetaxforms 85). Www statetaxforms Si la línea 12 es cero, anote “-0-”. Www statetaxforms 1,275 17. Www statetaxforms Sume las líneas 15 y 16. Www statetaxforms 6,275 18. Www statetaxforms Multiplique la línea 1 por 85% (0. Www statetaxforms 85). Www statetaxforms 8,500 19. Www statetaxforms Beneficios sujetos a impuestos. Www statetaxforms De las líneas 17 y 18, anote la que sea menor. Www statetaxforms Además, anote esta cantidad en la línea 20b del Formulario 1040 o la línea 14b del Formulario 1040A. Www statetaxforms $6,275 Más del 50% de los beneficios netos de José están sujetos a impuestos debido a que el ingreso de la línea 8 de la hoja de trabajo ($45,500) es mayor que $44,000. Www statetaxforms José y Beatriz anotan $10,000 en la línea 20a del Formulario 1040 y $6,275 en la línea 20b del Formulario 1040. Www statetaxforms Deducciones Relacionadas con los Beneficios Tal vez tenga derecho a deducir ciertas cantidades relacionadas con los beneficios que reciba. Www statetaxforms Pagos por incapacidad. Www statetaxforms   Tal vez haya recibido pagos por incapacidad de su empleador o de una compañía de seguros que usted incluyó como ingresos en la declaración de impuestos de algún año anterior. Www statetaxforms Si recibió un pago de suma global de la SSA o de la RRB, y tuvo que reintegrar al empleador o compañía de seguros los pagos por incapacidad, puede declarar una deducción detallada por la parte de los pagos que incluyó en los ingresos brutos de ese año anterior. Www statetaxforms Si la cantidad que reintegra es más de $3,000, tal vez pueda reclamar un crédito tributario en su lugar. Www statetaxforms Declare la deducción o crédito de la misma manera que se explica bajo Reintegros Superiores a los Beneficios Brutos , más adelante. Www statetaxforms Gastos por asuntos legales. Www statetaxforms   Normalmente se pueden deducir gastos por asuntos legales pagados, o en los que haya incurrido, para producir o cobrar ingresos sujetos a impuestos o relacionados con la determinación, el cobro o el reembolso de algún impuesto. Www statetaxforms   Los gastos por asuntos legales por el cobro de la parte sujeta a impuestos de sus beneficios son deducibles como una deducción miscelánea detallada en la línea 23 del Anexo A (Formulario 1040). Www statetaxforms Reintegros Superiores a los Beneficios Brutos En algunas situaciones, el Formulario SSA-1099 o el Formulario RRB-1099 mostrará que el total de los beneficios reintegrados (recuadro 4) es superior a los beneficios brutos (recuadro 3) recibidos. Www statetaxforms Si esto ocurre, los beneficios netos del recuadro 5 serán una cifra negativa (una cifra entre paréntesis) y ninguna parte de los beneficios estará sujeta a impuestos. Www statetaxforms No use una hoja de trabajo en este caso. Www statetaxforms Si recibe más de un formulario, una cifra negativa en el recuadro 5 de un formulario compensa una cifra positiva en el recuadro 5 de otro formulario para ese mismo año. Www statetaxforms Si tiene alguna duda acerca de esta cifra negativa, comuníquese con la oficina local de la SSA o la oficina regional de la RRB. Www statetaxforms Declaración conjunta. Www statetaxforms   Si usted y su cónyuge presentan una declaración conjunta y su Formulario SSA-1099 o RRB-1099 tiene una cifra negativa en el recuadro 5, pero la de su cónyuge no, reste la cantidad del recuadro 5 de su formulario de la cantidad del recuadro 5 del formulario de su cónyuge. Www statetaxforms Esto se hace para obtener los beneficios netos al calcular si está sujeta a impuestos la suma de sus beneficios y los de su cónyuge. Www statetaxforms Ejemplo. Www statetaxforms Juan y María presentan una declaración conjunta para el año 2013. Www statetaxforms Juan recibió el Formulario SSA-1099 que muestra $3,000 en el recuadro 5. Www statetaxforms María también recibió el Formulario SSA-1099 y la cantidad en el recuadro 5 fue ($500). Www statetaxforms Juan y María anotarán $2,500 ($3,000 menos $500) en concepto de beneficios netos al calcular si alguna parte de la suma de sus beneficios está sujeta a impuestos. Www statetaxforms Reintegro de beneficios recibidos en un año anterior. Www statetaxforms   Si la cantidad total que aparece en el recuadro 5 de todos los Formularios SSA-1099 y RRB-1099 es una cifra negativa, puede declarar una deducción detallada por la parte de esta cifra negativa que representa los beneficios que usted incluyó en el ingreso bruto de un año anterior. Www statetaxforms Deducción de $3,000 o menos. Www statetaxforms   Si esta deducción es $3,000 o menos, está sujeta al límite del 2% del ingreso bruto ajustado que corresponde a ciertas deducciones misceláneas detalladas. Www statetaxforms Reclámela en la línea 23 del Anexo A (Formulario 1040). Www statetaxforms Deducción de más de $3,000. Www statetaxforms    Si esta deducción es superior a $3,000, usted debe calcular el impuesto de dos maneras: Calcule el impuesto para el año 2013 con la deducción detallada incluida en la línea 28 del Anexo A. Www statetaxforms Calcule el impuesto para el año 2013 en los pasos siguientes: Calcule el impuesto sin la deducción detallada incluida en la línea 28 del Anexo A. Www statetaxforms Para cada año después de 1983 para el cual una parte de la cifra negativa representa un reintegro de beneficios, vuelva a calcular los beneficios sujetos a impuestos como si el total de éstos para el año hubiera sido reducido por aquella parte de la cifra negativa. Www statetaxforms Luego, vuelva a calcular el impuesto para ese año. Www statetaxforms Reste el total de las cantidades de impuestos recalculadas en el apartado (b) del total de las cantidades de impuestos reales. Www statetaxforms Reste el resultado del apartado (c) del resultado del apartado (a). Www statetaxforms Compare el impuesto calculado con los métodos (1) y (2). Www statetaxforms Su impuesto para el año 2013 es la menor de las dos cantidades. Www statetaxforms Si el método (1) genera menos impuestos, declare la deducción detallada en la línea 28 del Anexo A (Formulario 1040). Www statetaxforms Si el método (2) genera menos impuestos, tome un crédito por la cantidad del paso 2(c), indicado anteriormente, en la línea 71 del Formulario 1040. Www statetaxforms Marque el recuadro d y escriba “ I. Www statetaxforms R. Www statetaxforms C. Www statetaxforms 1341 ” en el espacio al lado de ese recuadro. Www statetaxforms Si ambos métodos generan el mismo impuesto, deduzca el reintegro de la línea 28 del Anexo A (Formulario 1040). Www statetaxforms Prev  Up  Next   Home   More Online Publications