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2007 Income Tax Online

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2007 Income Tax Online

2007 income tax online 4. 2007 income tax online   Figuring Depreciation Under MACRS Table of Contents Introduction Useful Items - You may want to see: Which Depreciation System (GDS or ADS) Applies? Which Property Class Applies Under GDS?Rent-to-own dealer. 2007 income tax online Rent-to-own contract. 2007 income tax online What Is the Placed in Service Date? What Is the Basis for Depreciation? Which Recovery Period Applies?Recovery Periods Under GDS Recovery Periods Under ADS Additions and Improvements Which Convention Applies? Which Depreciation Method Applies?Depreciation Methods for Farm Property Electing a Different Method How Is the Depreciation Deduction Figured?Using the MACRS Percentage Tables Figuring the Deduction Without Using the Tables Figuring the Deduction for Property Acquired in a Nontaxable Exchange Figuring the Deduction for a Short Tax Year How Do You Use General Asset Accounts?Grouping Property Figuring Depreciation for a GAA Disposing of GAA Property Terminating GAA Treatment Electing To Use a GAA When Do You Recapture MACRS Depreciation? Introduction The Modified Accelerated Cost Recovery System (MACRS) is used to recover the basis of most business and investment property placed in service after 1986. 2007 income tax online MACRS consists of two depreciation systems, the General Depreciation System (GDS) and the Alternative Depreciation System (ADS). 2007 income tax online Generally, these systems provide different methods and recovery periods to use in figuring depreciation deductions. 2007 income tax online To be sure you can use MACRS to figure depreciation for your property, see What Method Can You Use To Depreciate Your Property in chapter 1. 2007 income tax online This chapter explains how to determine which MACRS depreciation system applies to your property. 2007 income tax online It also discusses other information you need to know before you can figure depreciation under MACRS. 2007 income tax online This information includes the property's recovery class, placed in service date, and basis, as well as the applicable recovery period, convention, and depreciation method. 2007 income tax online It explains how to use this information to figure your depreciation deduction and how to use a general asset account to depreciate a group of properties. 2007 income tax online Finally, it explains when and how to recapture MACRS depreciation. 2007 income tax online Useful Items - You may want to see: Publication 225 Farmer's Tax Guide 463 Travel, Entertainment, Gift, and Car  Expenses 544 Sales and Other Dispositions of Assets 551 Basis of Assets 587 Business Use of Your Home (Including Use by Daycare Providers) Form (and Instructions) 2106 Employee Business Expenses 2106-EZ Unreimbursed Employee Business Expenses 4562 Depreciation and Amortization See chapter 6 for information about getting publications and forms. 2007 income tax online Which Depreciation System (GDS or ADS) Applies? Your use of either the General Depreciation System (GDS) or the Alternative Depreciation System (ADS) to depreciate property under MACRS determines what depreciation method and recovery period you use. 2007 income tax online You generally must use GDS unless you are specifically required by law to use ADS or you elect to use ADS. 2007 income tax online If you placed your property in service in 2013, complete Part III of Form 4562 to report depreciation using MACRS. 2007 income tax online Complete section B of Part III to report depreciation using GDS, and complete section C of Part III to report depreciation using ADS. 2007 income tax online If you placed your property in service before 2013 and are required to file Form 4562, report depreciation using either GDS or ADS on line 17 in Part III. 2007 income tax online Required use of ADS. 2007 income tax online   You must use ADS for the following property. 2007 income tax online Listed property used 50% or less in a qualified business use. 2007 income tax online See chapter 5 for information on listed property. 2007 income tax online Any tangible property used predominantly outside the United States during the year. 2007 income tax online Any tax-exempt use property. 2007 income tax online Any tax-exempt bond-financed property. 2007 income tax online All property used predominantly in a farming business and placed in service in any tax year during which an election not to apply the uniform capitalization rules to certain farming costs is in effect. 2007 income tax online Any property imported from a foreign country for which an Executive Order is in effect because the country maintains trade restrictions or engages in other discriminatory acts. 2007 income tax online If you are required to use ADS to depreciate your property, you cannot claim any special depreciation allowance (discussed in chapter 3) for the property. 2007 income tax online Electing ADS. 2007 income tax online   Although your property may qualify for GDS, you can elect to use ADS. 2007 income tax online The election generally must cover all property in the same property class that you placed in service during the year. 2007 income tax online However, the election for residential rental property and nonresidential real property can be made on a property-by-property basis. 2007 income tax online Once you make this election, you can never revoke it. 2007 income tax online   You make the election by completing line 20 in Part III of Form 4562. 2007 income tax online Which Property Class Applies Under GDS? The following is a list of the nine property classifications under GDS and examples of the types of property included in each class. 2007 income tax online These property classes are also listed under column (a) in section B, Part III, of Form 4562. 2007 income tax online For detailed information on property classes, see Appendix B, Table of Class Lives and Recovery Periods, in this publication. 2007 income tax online 3-year property. 2007 income tax online Tractor units for over-the-road use. 2007 income tax online Any race horse over 2 years old when placed in service. 2007 income tax online (All race horses placed in service after December 31, 2008, and before January 1, 2014, are deemed to be 3-year property, regardless of age. 2007 income tax online ) Any other horse (other than a race horse) over 12 years old when placed in service. 2007 income tax online Qualified rent-to-own property (defined later). 2007 income tax online 5-year property. 2007 income tax online Automobiles, taxis, buses, and trucks. 2007 income tax online Computers and peripheral equipment. 2007 income tax online Office machinery (such as typewriters, calculators, and copiers). 2007 income tax online Any property used in research and experimentation. 2007 income tax online Breeding cattle and dairy cattle. 2007 income tax online Appliances, carpets, furniture, etc. 2007 income tax online , used in a residential rental real estate activity. 2007 income tax online Certain geothermal, solar, and wind energy property. 2007 income tax online 7-year property. 2007 income tax online Office furniture and fixtures (such as desks, files, and safes). 2007 income tax online Agricultural machinery and equipment. 2007 income tax online Any property that does not have a class life and has not been designated by law as being in any other class. 2007 income tax online Certain motorsports entertainment complex property (defined later) placed in service before January 1, 2014. 2007 income tax online Any natural gas gathering line placed in service after April 11, 2005. 2007 income tax online See Natural gas gathering line and electric transmission property , later. 2007 income tax online 10-year property. 2007 income tax online Vessels, barges, tugs, and similar water transportation equipment. 2007 income tax online Any single purpose agricultural or horticultural structure. 2007 income tax online Any tree or vine bearing fruits or nuts. 2007 income tax online Qualified small electric meter and qualified smart electric grid system (defined later) placed in service on or after October 3, 2008. 2007 income tax online 15-year property. 2007 income tax online Certain improvements made directly to land or added to it (such as shrubbery, fences, roads, sidewalks, and bridges). 2007 income tax online Any retail motor fuels outlet (defined later), such as a convenience store. 2007 income tax online Any municipal wastewater treatment plant. 2007 income tax online Any qualified leasehold improvement property (defined later) placed in service before January 1, 2014. 2007 income tax online Any qualified restaurant property (defined later) placed in service before January 1, 2014. 2007 income tax online Initial clearing and grading land improvements for gas utility property. 2007 income tax online Electric transmission property (that is section 1245 property) used in the transmission at 69 or more kilovolts of electricity placed in service after April 11, 2005. 2007 income tax online See Natural gas gathering line and electric transmission property , later. 2007 income tax online Any natural gas distribution line placed in service after April 11, 2005 and before January 1, 2011. 2007 income tax online Any qualified retail improvement property placed in service before January 1, 2014. 2007 income tax online 20-year property. 2007 income tax online Farm buildings (other than single purpose agricultural or horticultural structures). 2007 income tax online Municipal sewers not classified as 25-year property. 2007 income tax online Initial clearing and grading land improvements for electric utility transmission and distribution plants. 2007 income tax online 25-year property. 2007 income tax online This class is water utility property, which is either of the following. 2007 income tax online Property that is an integral part of the gathering, treatment, or commercial distribution of water, and that, without regard to this provision, would be 20-year property. 2007 income tax online Municipal sewers other than property placed in service under a binding contract in effect at all times since June 9, 1996. 2007 income tax online Residential rental property. 2007 income tax online This is any building or structure, such as a rental home (including a mobile home), if 80% or more of its gross rental income for the tax year is from dwelling units. 2007 income tax online A dwelling unit is a house or apartment used to provide living accommodations in a building or structure. 2007 income tax online It does not include a unit in a hotel, motel, or other establishment where more than half the units are used on a transient basis. 2007 income tax online If you occupy any part of the building or structure for personal use, its gross rental income includes the fair rental value of the part you occupy. 2007 income tax online Nonresidential real property. 2007 income tax online This is section 1250 property, such as an office building, store, or warehouse, that is neither residential rental property nor property with a class life of less than 27. 2007 income tax online 5 years. 2007 income tax online Qualified rent-to-own property. 2007 income tax online   Qualified rent-to-own property is property held by a rent-to-own dealer for purposes of being subject to a rent-to-own contract. 2007 income tax online It is tangible personal property generally used in the home for personal use. 2007 income tax online It includes computers and peripheral equipment, televisions, videocassette recorders, stereos, camcorders, appliances, furniture, washing machines and dryers, refrigerators, and other similar consumer durable property. 2007 income tax online Consumer durable property does not include real property, aircraft, boats, motor vehicles, or trailers. 2007 income tax online   If some of the property you rent to others under a rent-to-own agreement is of a type that may be used by the renters for either personal or business purposes, you still can treat this property as qualified property as long as it does not represent a significant portion of your leasing property. 2007 income tax online However, if this dual-use property does represent a significant portion of your leasing property, you must prove that this property is qualified rent-to-own property. 2007 income tax online Rent-to-own dealer. 2007 income tax online   You are a rent-to-own dealer if you meet all the following requirements. 2007 income tax online You regularly enter into rent-to-own contracts (defined below) in the ordinary course of your business for the use of consumer property. 2007 income tax online A substantial portion of these contracts end with the customer returning the property before making all the payments required to transfer ownership. 2007 income tax online The property is tangible personal property of a type generally used within the home for personal use. 2007 income tax online Rent-to-own contract. 2007 income tax online   This is any lease for the use of consumer property between a rent-to-own dealer and a customer who is an individual which— Is titled “Rent-to-Own Agreement,” “Lease Agreement with Ownership Option,” or other similar language. 2007 income tax online Provides a beginning date and a maximum period of time, not to exceed 156 weeks or 36 months from the beginning date, for which the contract can be in effect (including renewals or options to extend). 2007 income tax online Provides for regular periodic (weekly or monthly) payments that can be either level or decreasing. 2007 income tax online If the payments are decreasing, no payment can be less than 40% of the largest payment. 2007 income tax online Provides for total payments that generally exceed the normal retail price of the property plus interest. 2007 income tax online Provides for total payments that do not exceed $10,000 for each item of property. 2007 income tax online Provides that the customer has no legal obligation to make all payments outlined in the contract and that, at the end of each weekly or monthly payment period, the customer can either continue to use the property by making the next payment or return the property in good working order with no further obligations and no entitlement to a return of any prior payments. 2007 income tax online Provides that legal title to the property remains with the rent-to-own dealer until the customer makes either all the required payments or the early purchase payments required under the contract to acquire legal title. 2007 income tax online Provides that the customer has no right to sell, sublease, mortgage, pawn, pledge, or otherwise dispose of the property until all contract payments have been made. 2007 income tax online Motorsports entertainment complex. 2007 income tax online   This is a racing track facility permanently situated on land that hosts one or more racing events for automobiles, trucks, or motorcycles during the 36-month period after the first day of the month in which the facility is placed in service. 2007 income tax online The events must be open to the public for the price of admission. 2007 income tax online Qualified smart electric grid system. 2007 income tax online   A qualified smart electric grid system means any smart grid property used as part of a system for electric distribution grid communications, monitoring, and management placed in service after October 3, 2008, by a taxpayer who is a supplier of electrical energy or a provider of electrical energy services. 2007 income tax online Smart grid property includes electronics and related equipment that is capable of: Sensing, collecting, and monitoring data of or from all portions of a utility's electric distribution grid, Providing real-time, two-way communications to monitor or to manage the grid, and Providing real-time analysis of an event prediction based on collected data that can be used to provide electric distribution system reliability, quality, and performance. 2007 income tax online Retail motor fuels outlet. 2007 income tax online   Real property is a retail motor fuels outlet if it is used to a substantial extent in the retail marketing of petroleum or petroleum products (whether or not it is also used to sell food or other convenience items) and meets any one of the following three tests. 2007 income tax online It is not larger than 1,400 square feet. 2007 income tax online 50% or more of the gross revenues generated from the property are derived from petroleum sales. 2007 income tax online 50% or more of the floor space in the property is devoted to petroleum marketing sales. 2007 income tax online A retail motor fuels outlet does not include any facility related to petroleum and natural gas trunk pipelines. 2007 income tax online Qualified leasehold improvement property. 2007 income tax online    Generally, this is any improvement to an interior part of a building (placed in service before January 1, 2014) that is nonresidential real property, provided all of the requirements discussed in chapter 3 under Qualified leasehold improvement property are met. 2007 income tax online   In addition, an improvement made by the lessor does not qualify as qualified leasehold improvement property to any subsequent owner unless it is acquired from the original lessor by reason of the lessor's death or in any of the following types of transactions. 2007 income tax online A transaction to which section 381(a) applies, A mere change in the form of conducting the trade or business so long as the property is retained in the trade or business as qualified leasehold improvement property and the taxpayer retains a substantial interest in the trade or business, A like-kind exchange, involuntary conversion, or reacquisition of real property to the extent that the basis in the property represents the carryover basis, or Certain nonrecognition transactions to the extent that your basis in the property is determined by reference to the transferor's or distributor's basis in the property. 2007 income tax online Examples include the following. 2007 income tax online A complete liquidation of a subsidiary. 2007 income tax online A transfer to a corporation controlled by the transferor. 2007 income tax online An exchange of property by a corporation solely for stock or securities in another corporation in a reorganization. 2007 income tax online Qualified restaurant property. 2007 income tax online   Qualified restaurant property is any section 1250 property that is a building placed in service after December 31, 2008, and before January 1, 2014. 2007 income tax online Also, more than 50% of the building's square footage must be devoted to preparation of meals and seating for on-premises consumption of prepared meals. 2007 income tax online Qualified smart electric meter. 2007 income tax online   A qualified smart electric meter is any time-based meter and related communication equipment which is placed in service by a supplier of electric energy or a provider of electric energy services and which is capable of being used by you as part of a system that: Measures and records electricity usage data on a time-differentiated basis in at least 24 separate time segments per day; Provides for the exchange of information between the supplier or provider and the customer's smart electric meter in support of time-based rates or other forms of demand response; Provides data to the supplier or provider so that the supplier or provider can provide energy usage information to customers electronically, and Provides all commercial and residential customers of such supplier or provider with net metering. 2007 income tax online Net metering means allowing a customer a credit, if any, as complies with applicable federal and state laws and regulations for providing electricity to the supplier or provider. 2007 income tax online Natural gas gathering line and electric transmission property. 2007 income tax online   Any natural gas gathering line placed in service after April 11, 2005, is treated as 7-year property, and electric transmission property (that is section 1245 property) used in the transmission at 69 or more kilovolts of electricity and any natural gas distribution line placed in service after April 11, 2005, are treated as 15-year property, if the following requirements are met. 2007 income tax online The original use of the property must have begun with you after April 11, 2005. 2007 income tax online Original use means the first use to which the property is put, whether or not by you. 2007 income tax online Therefore, property used by any person before April 12, 2005, is not original use. 2007 income tax online Original use includes additional capital expenditures you incurred to recondition or rebuild your property. 2007 income tax online However, original use does not include the cost of reconditioned or rebuilt property you acquired. 2007 income tax online Property containing used parts will not be treated as reconditioned or rebuilt if the cost of the used parts is not more than 20% of the total cost of the property. 2007 income tax online The property must not be placed in service under a binding contract in effect before April 12, 2005. 2007 income tax online The property must not be self-constructed property (property you manufacture, construct, or produce for your own use), if you began the manufacture, construction, or production of the property before April 12, 2005. 2007 income tax online Property that is manufactured, constructed, or produced for your use by another person under a written binding contract entered into by you or a related party before the manufacture, construction, or production of the property is considered to be manufactured, constructed, or produced by you. 2007 income tax online What Is the Placed in Service Date? You begin to claim depreciation when your property is placed in service for either use in a trade or business or the production of income. 2007 income tax online The placed in service date for your property is the date the property is ready and available for a specific use. 2007 income tax online It is therefore not necessarily the date it is first used. 2007 income tax online If you converted property held for personal use to use in a trade or business or for the production of income, treat the property as being placed in service on the conversion date. 2007 income tax online See Placed in Service under When Does Depreciation Begin and End in chapter 1 for examples illustrating when property is placed in service. 2007 income tax online What Is the Basis for Depreciation? The basis for depreciation of MACRS property is the property's cost or other basis multiplied by the percentage of business/investment use. 2007 income tax online For a discussion of business/investment use, see Partial business or investment use under Property Used in Your Business or Income-Producing Activity in chapter 1 . 2007 income tax online Reduce that amount by any credits and deductions allocable to the property. 2007 income tax online The following are examples of some credits and deductions that reduce basis. 2007 income tax online Any deduction for section 179 property. 2007 income tax online Any deduction under section 179B of the Internal Revenue Code for capital costs to comply with Environmental Protection Agency sulfur regulations. 2007 income tax online Any deduction under section 179C of the Internal Revenue Code for certain qualified refinery property placed in service after August 8, 2005, and before January 1, 2014. 2007 income tax online Any deduction under section 179D of the Internal Revenue Code for certain energy efficient commercial building property placed in service after December 31, 2005, and before January 1, 2014. 2007 income tax online Any deduction under section 179E of the Internal Revenue Code for qualified advanced mine safety equipment property placed in service after December 20, 2006, and before January 1, 2014 . 2007 income tax online Any deduction for removal of barriers to the disabled and the elderly. 2007 income tax online Any disabled access credit, enhanced oil recovery credit, and credit for employer-provided childcare facilities and services. 2007 income tax online Any special depreciation allowance. 2007 income tax online Basis adjustment for investment credit property under section 50(c) of the Internal Revenue Code. 2007 income tax online For additional credits and deductions that affect basis, see section 1016 of the Internal Revenue Code. 2007 income tax online Enter the basis for depreciation under column (c) in Part III of Form 4562. 2007 income tax online For information about how to determine the cost or other basis of property, see What Is the Basis of Your Depreciable Property in chapter 1 . 2007 income tax online Which Recovery Period Applies? The recovery period of property is the number of years over which you recover its cost or other basis. 2007 income tax online It is determined based on the depreciation system (GDS or ADS) used. 2007 income tax online Recovery Periods Under GDS Under GDS, property that is not qualified Indian reservation property is depreciated over one of the following recovery periods. 2007 income tax online Property Class Recovery Period 3-year property   3 years 1   5-year property   5 years     7-year property   7 years     10-year property   10 years     15-year property   15 years 2   20-year property   20 years     25-year property   25 years 3   Residential rental property   27. 2007 income tax online 5 years     Nonresidential real property   39 years 4   15 years for qualified rent-to-own property placed in service before August 6, 1997. 2007 income tax online 239 years for property that is a retail motor fuels outlet placed in service before August 20, 1996 (31. 2007 income tax online 5 years if placed in service before May 13, 1993), unless you elected to depreciate it over 15 years. 2007 income tax online 320 years for property placed in service before June 13, 1996, or under a binding contract in effect before June 10, 1996. 2007 income tax online 431. 2007 income tax online 5 years for property placed in service before May 13, 1993 (or before January 1, 1994, if the purchase or construction of the property is under a binding contract in effect before May 13, 1993, or if construction began before May 13, 1993). 2007 income tax online The GDS recovery periods for property not listed above can be found in Appendix B, Table of Class Lives and Recovery Periods. 2007 income tax online Residential rental property and nonresidential real property are defined earlier under Which Depreciation System (GDS or ADS) Applies. 2007 income tax online Enter the appropriate recovery period on Form 4562 under column (d) in section B of Part III, unless already shown (for 25-year property, residential rental property, and nonresidential real property). 2007 income tax online Office in the home. 2007 income tax online   If your home is a personal-use single family residence and you begin to use part of your home as an office, depreciate that part of your home as nonresidential real property over 39 years (31. 2007 income tax online 5 years if you began using it for business before May 13, 1993). 2007 income tax online However, if your home is an apartment in an apartment building that you own and the building is residential rental property as defined earlier under Which Depreciation System (GDS or ADS) Applies , depreciate the part used as an office as residential rental property over 27. 2007 income tax online 5 years. 2007 income tax online See Publication 587 for a discussion of the tests you must meet to claim expenses, including depreciation, for the business use of your home. 2007 income tax online Home changed to rental use. 2007 income tax online   If you begin to rent a home that was your personal home before 1987, you depreciate it as residential rental property over 27. 2007 income tax online 5 years. 2007 income tax online Indian Reservation Property The recovery periods for qualified property you placed in service on an Indian reservation after 1993 and before 2014 are shorter than those listed earlier. 2007 income tax online The following table shows these shorter recovery periods. 2007 income tax online Property Class Recovery  Period 3-year property 2 years 5-year property 3 years 7-year property 4 years 10-year property 6 years 15-year property 9 years 20-year property 12 years Nonresidential real property 22 years Nonresidential real property is defined earlier under Which Property Class Applies Under GDS . 2007 income tax online Use this chart to find the correct percentage table to use for qualified Indian reservation property. 2007 income tax online IF your recovery period is: THEN use the following table in Appendix A: 2 years A-21 3 years A-1, A-2, A-3, A-4, or A-5 4 years A-22 6 years A-23 9 years A-14, A-15, A-16, A-17, or A-18 12 years A-14, A-15, A-16, A-17, or A-18 22 years A-24 Qualified property. 2007 income tax online   Property eligible for the shorter recovery periods are 3-, 5-, 7-, 10-, 15-, and 20-year property and nonresidential real property. 2007 income tax online You must use this property predominantly in the active conduct of a trade or business within an Indian reservation. 2007 income tax online The rental of real property that is located on an Indian reservation is treated as the active conduct of a trade or business within an Indian reservation. 2007 income tax online   The following property is not qualified property. 2007 income tax online Property used or located outside an Indian reservation on a regular basis, other than qualified infrastructure property. 2007 income tax online Property acquired directly or indirectly from a related person. 2007 income tax online Property placed in service for purposes of conducting or housing class I, II, or III gaming activities. 2007 income tax online These activities are defined in section 4 of the Indian Regulatory Act (25 U. 2007 income tax online S. 2007 income tax online C. 2007 income tax online 2703). 2007 income tax online Any property you must depreciate under ADS. 2007 income tax online Determine whether property is qualified without regard to the election to use ADS and after applying the special rules for listed property not used predominantly for qualified business use (discussed in chapter 5). 2007 income tax online Qualified infrastructure property. 2007 income tax online   Item (1) above does not apply to qualified infrastructure property located outside the reservation that is used to connect with qualified infrastructure property within the reservation. 2007 income tax online Qualified infrastructure property is property that meets all the following rules. 2007 income tax online It is qualified property, as defined earlier, except that it is outside the reservation. 2007 income tax online It benefits the tribal infrastructure. 2007 income tax online It is available to the general public. 2007 income tax online It is placed in service in connection with the active conduct of a trade or business within a reservation. 2007 income tax online Infrastructure property includes, but is not limited to, roads, power lines, water systems, railroad spurs, and communications facilities. 2007 income tax online Related person. 2007 income tax online   For purposes of item (2) above, see Related persons in the discussion on property owned or used in 1986 under What Method Can You Use To Depreciate Your Property in chapter 1 for a description of related persons. 2007 income tax online Indian reservation. 2007 income tax online   The term Indian reservation means a reservation as defined in section 3(d) of the Indian Financing Act of 1974 (25 U. 2007 income tax online S. 2007 income tax online C. 2007 income tax online 1452(d)) or section 4(10) of the Indian Child Welfare Act of 1978 (25 U. 2007 income tax online S. 2007 income tax online C. 2007 income tax online 1903(10)). 2007 income tax online Section 3(d) of the Indian Financing Act of 1974 defines reservation to include former Indian reservations in Oklahoma. 2007 income tax online For a definition of the term “former Indian reservations in Oklahoma,” see Notice 98-45 in Internal Revenue Bulletin 1998-35. 2007 income tax online Recovery Periods Under ADS The recovery periods for most property generally are longer under ADS than they are under GDS. 2007 income tax online The following table shows some of the ADS recovery periods. 2007 income tax online Property Recovery  Period Rent-to-own property 4 years Automobiles and light duty trucks 5 years Computers and peripheral equipment 5 years High technology telephone station equipment installed on customer premises 5 years High technology medical equipment 5 years Personal property with no class life 12 years Natural gas gathering lines 14 years Single purpose agricultural and horticultural structures 15 years Any tree or vine bearing fruit or nuts 20 years Initial clearing and grading land  improvements for gas utility property 20 years Initial clearing and grading land  improvements for electric utility  transmission and distribution plants 25 years Electric transmission property used in the transmission at 69 or more kilovolts of electricity 30 years Natural gas distribution lines 35 years Any qualified leasehold improvement property 39 years Any qualified restaurant property 39 years Nonresidential real property 40 years Residential rental property 40 years Section 1245 real property not listed in Appendix B 40 years Railroad grading and tunnel bore 50 years The ADS recovery periods for property not listed above can be found in the tables in Appendix B. 2007 income tax online Rent-to-own property, qualified leasehold improvement property, qualified restaurant property, residential rental property, and nonresidential real property are defined earlier under Which Property Class Applies Under GDS . 2007 income tax online Tax-exempt use property subject to a lease. 2007 income tax online   The ADS recovery period for any property leased under a lease agreement to a tax-exempt organization, governmental unit, or foreign person or entity (other than a partnership) cannot be less than 125% of the lease term. 2007 income tax online Additions and Improvements An addition or improvement you make to depreciable property is treated as separate depreciable property. 2007 income tax online See How Do You Treat Repairs and Improvements in chapter 1 for a definition of improvements. 2007 income tax online Its property class and recovery period are the same as those that would apply to the original property if you had placed it in service at the same time you placed the addition or improvement in service. 2007 income tax online The recovery period begins on the later of the following dates. 2007 income tax online The date you place the addition or improvement in service. 2007 income tax online The date you place in service the property to which you made the addition or improvement. 2007 income tax online If the improvement you make is qualified leasehold improvement property, qualified restaurant property, or qualified retail improvement property, the GDS recovery period is 15 years (39 years under ADS). 2007 income tax online Example. 2007 income tax online You own a rental home that you have been renting out since 1981. 2007 income tax online If you put an addition on the home and place the addition in service this year, you would use MACRS to figure your depreciation deduction for the addition. 2007 income tax online Under GDS, the property class for the addition is residential rental property and its recovery period is 27. 2007 income tax online 5 years because the home to which the addition is made would be residential rental property if you had placed it in service this year. 2007 income tax online Which Convention Applies? Under MACRS, averaging conventions establish when the recovery period begins and ends. 2007 income tax online The convention you use determines the number of months for which you can claim depreciation in the year you place property in service and in the year you dispose of the property. 2007 income tax online The mid-month convention. 2007 income tax online   Use this convention for nonresidential real property, residential rental property, and any railroad grading or tunnel bore. 2007 income tax online   Under this convention, you treat all property placed in service or disposed of during a month as placed in service or disposed of at the midpoint of the month. 2007 income tax online This means that a one-half month of depreciation is allowed for the month the property is placed in service or disposed of. 2007 income tax online   Your use of the mid-month convention is indicated by the “MM” already shown under column (e) in Part III of Form 4562. 2007 income tax online The mid-quarter convention. 2007 income tax online   Use this convention if the mid-month convention does not apply and the total depreciable bases of MACRS property you placed in service during the last 3 months of the tax year (excluding nonresidential real property, residential rental property, any railroad grading or tunnel bore, property placed in service and disposed of in the same year, and property that is being depreciated under a method other than MACRS) are more than 40% of the total depreciable bases of all MACRS property you placed in service during the entire year. 2007 income tax online   Under this convention, you treat all property placed in service or disposed of during any quarter of the tax year as placed in service or disposed of at the midpoint of that quarter. 2007 income tax online This means that 1½ months of depreciation is allowed for the quarter the property is placed in service or disposed of. 2007 income tax online   If you use this convention, enter “MQ” under column (e) in Part III of Form 4562. 2007 income tax online    For purposes of determining whether the mid-quarter convention applies, the depreciable basis of property you placed in service during the tax year reflects the reduction in basis for amounts expensed under section 179 and the part of the basis of property attributable to personal use. 2007 income tax online However, it does not reflect any reduction in basis for any special depreciation allowance. 2007 income tax online The half-year convention. 2007 income tax online   Use this convention if neither the mid-quarter convention nor the mid-month convention applies. 2007 income tax online   Under this convention, you treat all property placed in service or disposed of during a tax year as placed in service or disposed of at the midpoint of the year. 2007 income tax online This means that a one-half year of depreciation is allowed for the year the property is placed in service or disposed of. 2007 income tax online   If you use this convention, enter “HY” under column (e) in Part III of Form 4562. 2007 income tax online Which Depreciation Method Applies? MACRS provides three depreciation methods under GDS and one depreciation method under ADS. 2007 income tax online The 200% declining balance method over a GDS recovery period. 2007 income tax online The 150% declining balance method over a GDS recovery period. 2007 income tax online The straight line method over a GDS recovery period. 2007 income tax online The straight line method over an ADS recovery period. 2007 income tax online For property placed in service before 1999, you could have elected the 150% declining balance method using the ADS recovery periods for certain property classes. 2007 income tax online If you made this election, continue to use the same method and recovery period for that property. 2007 income tax online Table 4–1 lists the types of property you can depreciate under each method. 2007 income tax online It also gives a brief explanation of the method, including any benefits that may apply. 2007 income tax online Depreciation Methods for Farm Property If you place personal property in service in a farming business after 1988, you generally must depreciate it under GDS using the 150% declining balance method unless you are a farmer who must depreciate the property under ADS using the straight line method or you elect to depreciate the property under GDS or ADS using the straight line method. 2007 income tax online You can depreciate real property using the straight line method under either GDS or ADS. 2007 income tax online Fruit or nut trees and vines. 2007 income tax online   Depreciate trees and vines bearing fruit or nuts under GDS using the straight line method over a recovery period of 10 years. 2007 income tax online ADS required for some farmers. 2007 income tax online   If you elect not to apply the uniform capitalization rules to any plant produced in your farming business, you must use ADS. 2007 income tax online You must use ADS for all property you place in service in any year the election is in effect. 2007 income tax online See the regulations under section 263A of the Internal Revenue Code for information on the uniform capitalization rules that apply to farm property. 2007 income tax online Electing a Different Method As shown in Table 4–1 , you can elect a different method for depreciation for certain types of property. 2007 income tax online You must make the election by the due date of the return (including extensions) for the year you placed the property in service. 2007 income tax online However, if you timely filed your return for the year without making the election, you still can make the election by filing an amended return within 6 months of the due date of the return (excluding extensions). 2007 income tax online Attach the election to the amended return and write “Filed pursuant to section 301. 2007 income tax online 9100-2” on the election statement. 2007 income tax online File the amended return at the same address you filed the original return. 2007 income tax online Once you make the election, you cannot change it. 2007 income tax online If you elect to use a different method for one item in a property class, you must apply the same method to all property in that class placed in service during the year of the election. 2007 income tax online However, you can make the election on a property-by-property basis for nonresidential real and residential rental property. 2007 income tax online 150% election. 2007 income tax online   Instead of using the 200% declining balance method over the GDS recovery period for nonfarm property in the 3-, 5-, 7-, and 10-year property classes, you can elect to use the 150% declining balance method. 2007 income tax online Make the election by entering “150 DB” under column (f) in Part III of Form 4562. 2007 income tax online Straight line election. 2007 income tax online   Instead of using either the 200% or 150% declining balance methods over the GDS recovery period, you can elect to use the straight line method over the GDS recovery period. 2007 income tax online Make the election by entering  “S/L” under column (f) in Part III of Form 4562. 2007 income tax online Election of ADS. 2007 income tax online   As explained earlier under Which Depreciation System (GDS or ADS) Applies , you can elect to use ADS even though your property may come under GDS. 2007 income tax online ADS uses the straight line method of depreciation over fixed ADS recovery periods. 2007 income tax online Most ADS recovery periods are listed in Appendix B, or see the table under Recovery Periods Under ADS , earlier. 2007 income tax online   Make the election by completing line 20 in Part III of Form 4562. 2007 income tax online Farm property. 2007 income tax online   Instead of using the 150% declining balance method over a GDS recovery period for property you use in a farming business (other than real property), you can elect to depreciate it using either of the following methods. 2007 income tax online The straight line method over a GDS recovery period. 2007 income tax online The straight line method over an ADS recovery period. 2007 income tax online Table 4-1. 2007 income tax online Depreciation Methods Note. 2007 income tax online The declining balance method is abbreviated as DB and the straight line method is abbreviated as SL. 2007 income tax online Method Type of Property Benefit GDS using 200% DB • Nonfarm 3-, 5-, 7-, and 10-year property • Provides a greater deduction during the earlier recovery years • Changes to SL when that method provides an equal or greater deduction GDS using 150% DB • All farm property (except real property) • All 15- and 20-year property (except qualified leasehold improvement property, qualified restaurant property, and qualified retail improvement property placed in service before January 1, 2014) • Nonfarm 3-, 5-, 7-, and 10-year property • Provides a greater deduction during the earlier recovery years • Changes to SL when that method provides an equal or greater deduction1 GDS using SL • Nonresidential real property • Qualified leasehold improvement property placed in service before January 1, 2014 • Qualified restaurant property placed in service before January 1, 2014 • Qualified retail improvement property placed in service before January 1, 2014 • Residential rental property • Trees or vines bearing fruit or nuts • Water utility property • All 3-, 5-, 7-, 10-, 15-, and 20-year property2 • Property for which you elected section 168(k)(4) • Provides for equal yearly deductions (except for the first and last years) ADS using SL • Listed property used 50% or less for business • Property used predominantly outside the U. 2007 income tax online S. 2007 income tax online  • Tax-exempt property • Tax-exempt bond-financed property • Farm property used when an election not to apply the uniform capitalization rules is in effect • Imported property3 • Any property for which you elect to use this method4 • Provides for equal yearly deductions (except for the first and last years) 1The MACRS percentage tables in Appendix A have the switch to the straight line method built into their rates 2See section 168(b)(5) of the Internal Revenue Code. 2007 income tax online 3See section 168(g)(6) of the Internal Revenue Code 4See section 168(g)(7) of the Internal Revenue Code How Is the Depreciation Deduction Figured? To figure your depreciation deduction under MACRS, you first determine the depreciation system, property class, placed in service date, basis amount, recovery period, convention, and depreciation method that applies to your property. 2007 income tax online Then, you are ready to figure your depreciation deduction. 2007 income tax online You can figure it using a percentage table provided by the IRS, or you can figure it yourself without using the table. 2007 income tax online Using the MACRS Percentage Tables To help you figure your deduction under MACRS, the IRS has established percentage tables that incorporate the applicable convention and depreciation method. 2007 income tax online These percentage tables are in Appendix A near the end of this publication. 2007 income tax online Which table to use. 2007 income tax online    Appendix A contains the MACRS Percentage Table Guide, which is designed to help you locate the correct percentage table to use for depreciating your property. 2007 income tax online The percentage tables immediately follow the guide. 2007 income tax online Rules Covering the Use of the Tables The following rules cover the use of the percentage tables. 2007 income tax online You must apply the rates in the percentage tables to your property's unadjusted basis. 2007 income tax online You cannot use the percentage tables for a short tax year. 2007 income tax online See Figuring the Deduction for a Short Tax Year, later, for information on the short tax year rules. 2007 income tax online Once you start using the percentage tables for any item of property, you generally must continue to use them for the entire recovery period of the property. 2007 income tax online You must stop using the tables if you adjust the basis of the property for any reason other than— Depreciation allowed or allowable, or An addition or improvement to that property that is depreciated as a separate item of property. 2007 income tax online Basis adjustments other than those made due to the items listed in (4) include an increase in basis for the recapture of a clean-fuel deduction or credit and a reduction in basis for a casualty loss. 2007 income tax online Basis adjustment due to recapture of clean-fuel vehicle deduction or credit. 2007 income tax online   If you increase the basis of your property because of the recapture of part or all of a deduction for clean-fuel vehicles or the credit for clean-fuel vehicle refueling property placed in service before January 1, 2006, you cannot continue to use the percentage tables. 2007 income tax online For the year of the adjustment and the remaining recovery period, you must figure the depreciation deduction yourself using the property's adjusted basis at the end of the year. 2007 income tax online See Figuring the Deduction Without Using the Tables, later. 2007 income tax online Basis adjustment due to casualty loss. 2007 income tax online   If you reduce the basis of your property because of a casualty, you cannot continue to use the percentage tables. 2007 income tax online For the year of the adjustment and the remaining recovery period, you must figure the depreciation yourself using the property's adjusted basis at the end of the year. 2007 income tax online See Figuring the Deduction Without Using the Tables, later. 2007 income tax online Example. 2007 income tax online On October 26, 2012, Sandra Elm, a calendar year taxpayer, bought and placed in service in her business a new item of 7-year property. 2007 income tax online It cost $39,000 and she elected a section 179 deduction of $24,000. 2007 income tax online She also took a special depreciation allowance of $7,500 [50% of $15,000 ($39,000 − $24,000)]. 2007 income tax online Her unadjusted basis after the section 179 deduction and special depreciation allowance was $7,500 ($15,000 − $7,500). 2007 income tax online She figured her MACRS depreciation deduction using the percentage tables. 2007 income tax online For 2012, her MACRS depreciation deduction was $268. 2007 income tax online In July 2013, the property was vandalized and Sandra had a deductible casualty loss of $3,000. 2007 income tax online She must adjust the property's basis for the casualty loss, so she can no longer use the percentage tables. 2007 income tax online Her adjusted basis at the end of 2013, before figuring her 2013 depreciation, is $4,232. 2007 income tax online She figures that amount by subtracting the 2012 MACRS depreciation of $268 and the casualty loss of $3,000 from the unadjusted basis of $7,500. 2007 income tax online She must now figure her depreciation for 2013 without using the percentage tables. 2007 income tax online Figuring the Unadjusted Basis of Your Property You must apply the table rates to your property's unadjusted basis each year of the recovery period. 2007 income tax online Unadjusted basis is the same basis amount you would use to figure gain on a sale, but you figure it without reducing your original basis by any MACRS depreciation taken in earlier years. 2007 income tax online However, you do reduce your original basis by other amounts, including the following. 2007 income tax online Any amortization taken on the property. 2007 income tax online Any section 179 deduction claimed. 2007 income tax online Any special depreciation allowance taken on the property. 2007 income tax online For business property you purchase during the year, the unadjusted basis is its cost minus these and other applicable adjustments. 2007 income tax online If you trade property, your unadjusted basis in the property received is the cash paid plus the adjusted basis of the property traded minus these adjustments. 2007 income tax online MACRS Worksheet You can use this worksheet to help you figure your depreciation deduction using the percentage tables. 2007 income tax online Use a separate worksheet for each item of property. 2007 income tax online Then, use the information from this worksheet to prepare Form 4562. 2007 income tax online Do not use this worksheet for automobiles. 2007 income tax online Use the Depreciation Worksheet for Passenger Automobiles in chapter 5. 2007 income tax online MACRS Worksheet Part I   1. 2007 income tax online MACRS system (GDS or ADS)   2. 2007 income tax online Property class   3. 2007 income tax online Date placed in service   4. 2007 income tax online Recovery period   5. 2007 income tax online Method and convention   6. 2007 income tax online Depreciation rate (from tables)   Part II   7. 2007 income tax online Cost or other basis* $     8. 2007 income tax online Business/investment use   %   9. 2007 income tax online Multiply line 7 by line 8   $ 10. 2007 income tax online Total claimed for section 179 deduction and other items   $ 11. 2007 income tax online Subtract line 10 from line 9. 2007 income tax online This is your tentative basis for depreciation   $ 12. 2007 income tax online Multiply line 11 by . 2007 income tax online 50 if the 50% special depreciation allowance applies. 2007 income tax online This is your special depreciation allowance. 2007 income tax online Enter -0- if this is not the year you placed the property in service, the property is not qualified property, or you elected not to claim a special allowance   $ 13. 2007 income tax online Subtract line 12 from line 11. 2007 income tax online This is your basis for depreciation     14. 2007 income tax online Depreciation rate (from line 6)     15. 2007 income tax online Multiply line 13 by line 14. 2007 income tax online This is your MACRS depreciation deduction   $ *If real estate, do not include cost (basis) of land. 2007 income tax online The following example shows how to figure your MACRS depreciation deduction using the percentage tables and the MACRS worksheet. 2007 income tax online Example. 2007 income tax online You bought office furniture (7-year property) for $10,000 and placed it in service on August 11, 2013. 2007 income tax online You use the furniture only for business. 2007 income tax online This is the only property you placed in service this year. 2007 income tax online You did not elect a section 179 deduction and the property is not qualified property for purposes of claiming a special depreciation allowance so your property's unadjusted basis is its cost, $10,000. 2007 income tax online You use GDS and the half-year convention to figure your depreciation. 2007 income tax online You refer to the MACRS Percentage Table Guide in Appendix A and find that you should use Table A-1. 2007 income tax online Multiply your property's unadjusted basis each year by the percentage for 7-year property given in Table A-1. 2007 income tax online You figure your depreciation deduction using the MACRS worksheet as follows. 2007 income tax online MACRS Worksheet Part I 1. 2007 income tax online MACRS system (GDS or ADS) GDS 2. 2007 income tax online Property class 7-year 3. 2007 income tax online Date placed in service 8/11/13 4. 2007 income tax online Recovery period 7-Year 5. 2007 income tax online Method and convention 200%DB/Half-Year 6. 2007 income tax online Depreciation rate (from tables) . 2007 income tax online 1429 Part II 7. 2007 income tax online Cost or other basis* $10,000     8. 2007 income tax online Business/investment use 100 %   9. 2007 income tax online Multiply line 7 by line 8   $10,000 10. 2007 income tax online Total claimed for section 179 deduction and other items   -0- 11. 2007 income tax online Subtract line 10 from line 9. 2007 income tax online This is your tentative basis for depreciation   $10,000 12. 2007 income tax online Multiply line 11 by . 2007 income tax online 50 if the 50% special depreciation allowance applies. 2007 income tax online This is your special depreciation allowance. 2007 income tax online Enter -0- if this is not the year you placed the property in service, the property is not qualified property, or you elected not to claim a special allowance   -0- 13. 2007 income tax online Subtract line 12 from line 11. 2007 income tax online This is your basis for depreciation   $10,000 14. 2007 income tax online Depreciation rate (from line 6)   . 2007 income tax online 1429 15. 2007 income tax online Multiply line 13 by line 14. 2007 income tax online This is your MACRS depreciation deduction   $1,429 *If real estate, do not include cost (basis) of land. 2007 income tax online If there are no adjustments to the basis of the property other than depreciation, your depreciation deduction for each subsequent year of the recovery period will be as follows. 2007 income tax online Year   Basis Percentage Deduction 2014 $ 10,000 24. 2007 income tax online 49%   $2,449   2015   10,000 17. 2007 income tax online 49   1,749   2016   10,000 12. 2007 income tax online 49   1,249   2017   10,000 8. 2007 income tax online 93   893   2018   10,000 8. 2007 income tax online 92   892   2019   10,000 8. 2007 income tax online 93   893   2020   10,000 4. 2007 income tax online 46   446   Examples The following examples are provided to show you how to use the percentage tables. 2007 income tax online In both examples, assume the following. 2007 income tax online You use the property only for business. 2007 income tax online You use the calendar year as your tax year. 2007 income tax online You use GDS for all the properties. 2007 income tax online Example 1. 2007 income tax online You bought a building and land for $120,000 and placed it in service on March 8. 2007 income tax online The sales contract showed that the building cost $100,000 and the land cost $20,000. 2007 income tax online It is nonresidential real property. 2007 income tax online The building's unadjusted basis is its original cost, $100,000. 2007 income tax online You refer to the MACRS Percentage Table Guide in Appendix A and find that you should use Table A-7a. 2007 income tax online March is the third month of your tax year, so multiply the building's unadjusted basis, $100,000, by the percentages for the third month in Table A-7a. 2007 income tax online Your depreciation deduction for each of the first 3 years is as follows: Year   Basis Percentage Deduction 1st $ 100,000 2. 2007 income tax online 033%   $2,033   2nd   100,000 2. 2007 income tax online 564   2,564   3rd   100,000 2. 2007 income tax online 564   2,564   Example 2. 2007 income tax online During the year, you bought a machine (7-year property) for $4,000, office furniture (7-year property) for $1,000, and a computer (5-year property) for $5,000. 2007 income tax online You placed the machine in service in January, the furniture in September, and the computer in October. 2007 income tax online You do not elect a section 179 deduction and none of these items is qualified property for purposes of claiming a special depreciation allowance. 2007 income tax online You placed property in service during the last 3 months of the year, so you must first determine if you have to use the mid-quarter convention. 2007 income tax online The total bases of all property you placed in service during the year is $10,000. 2007 income tax online The $5,000 basis of the computer, which you placed in service during the last 3 months (the fourth quarter) of your tax year, is more than 40% of the total bases of all property ($10,000) you placed in service during the year. 2007 income tax online Therefore, you must use the mid-quarter convention for all three items. 2007 income tax online You refer to the MACRS Percentage Table Guide in Appendix A to determine which table you should use under the mid-quarter convention. 2007 income tax online The machine is 7-year property placed in service in the first quarter, so you use Table A-2. 2007 income tax online The furniture is 7-year property placed in service in the third quarter, so you use Table A-4. 2007 income tax online Finally, because the computer is 5-year property placed in service in the fourth quarter, you use Table A-6. 2007 income tax online Knowing what table to use for each property, you figure the depreciation for the first 2 years as follows. 2007 income tax online Year Property Basis Percentage Deduction 1st Machine $4,000 25. 2007 income tax online 00 $1,000   2nd Machine 4,000 21. 2007 income tax online 43 857   1st Furniture 1,000 10. 2007 income tax online 71 107   2nd Furniture 1,000 25. 2007 income tax online 51 255   1st Computer 5,000 5. 2007 income tax online 00 250   2nd Computer 5,000 38. 2007 income tax online 00 1,900   Sale or Other Disposition Before the Recovery Period Ends If you sell or otherwise dispose of your property before the end of its recovery period, your depreciation deduction for the year of the disposition will be only part of the depreciation amount for the full year. 2007 income tax online You have disposed of your property if you have permanently withdrawn it from use in your business or income-producing activity because of its sale, exchange, retirement, abandonment, involuntary conversion, or destruction. 2007 income tax online After you figure the full-year depreciation amount, figure the deductible part using the convention that applies to the property. 2007 income tax online Half-year convention used. 2007 income tax online   For property for which you used a half-year convention, the depreciation deduction for the year of the disposition is half the depreciation determined for the full year. 2007 income tax online Mid-quarter convention used. 2007 income tax online   For property for which you used the mid-quarter convention, figure your depreciation deduction for the year of the disposition by multiplying a full year of depreciation by the percentage listed below for the quarter in which you disposed of the property. 2007 income tax online Quarter Percentage First 12. 2007 income tax online 5% Second 37. 2007 income tax online 5 Third 62. 2007 income tax online 5 Fourth 87. 2007 income tax online 5 Example. 2007 income tax online On December 2, 2010, you placed in service an item of 5-year property costing $10,000. 2007 income tax online You did not claim a section 179 deduction and the property does not qualify for a special depreciation allowance. 2007 income tax online Your unadjusted basis for the property was $10,000. 2007 income tax online You used the mid-quarter convention because this was the only item of business property you placed in service in 2010 and it was placed in service during the last 3 months of your tax year. 2007 income tax online Your property is in the 5-year property class, so you used Table A-5 to figure your depreciation deduction. 2007 income tax online Your deductions for 2010, 2011, and 2012 were $500 (5% of $10,000), $3,800 (38% of $10,000), and $2,280 (22. 2007 income tax online 80% of $10,000). 2007 income tax online You disposed of the property on April 6, 2013. 2007 income tax online To determine your depreciation deduction for 2013, first figure the deduction for the full year. 2007 income tax online This is $1,368 (13. 2007 income tax online 68% of $10,000). 2007 income tax online April is in the second quarter of the year, so you multiply $1,368 by 37. 2007 income tax online 5% to get your depreciation deduction of $513 for 2013. 2007 income tax online Mid-month convention used. 2007 income tax online   If you dispose of residential rental or nonresidential real property, figure your depreciation deduction for the year of the disposition by multiplying a full year of depreciation by a fraction. 2007 income tax online The numerator of the fraction is the number of months (including partial months) in the year that the property is considered in service. 2007 income tax online The denominator is 12. 2007 income tax online Example. 2007 income tax online On July 2, 2011, you purchased and placed in service residential rental property. 2007 income tax online The property cost $100,000, not including the cost of land. 2007 income tax online You used Table A-6 to figure your MACRS depreciation for this property. 2007 income tax online You sold the property on March 2, 2013. 2007 income tax online You file your tax return based on the calendar year. 2007 income tax online A full year of depreciation for 2013 is $3,636. 2007 income tax online This is $100,000 multiplied by . 2007 income tax online 03636 (the percentage for the seventh month of the third recovery year) from Table A-6 . 2007 income tax online You then apply the mid-month convention for the 2½ months of use in 2013. 2007 income tax online Treat the month of disposition as one-half month of use. 2007 income tax online Multiply $3,636 by the fraction, 2. 2007 income tax online 5 over 12, to get your 2013 depreciation deduction of $757. 2007 income tax online 50. 2007 income tax online Figuring the Deduction Without Using the Tables Instead of using the rates in the percentage tables to figure your depreciation deduction, you can figure it yourself. 2007 income tax online Before making the computation each year, you must reduce your adjusted basis in the property by the depreciation claimed the previous year. 2007 income tax online Figuring MACRS deductions without using the tables generally will result in a slightly different amount than using the tables. 2007 income tax online Declining Balance Method When using a declining balance method, you apply the same depreciation rate each year to the adjusted basis of your property. 2007 income tax online You must use the applicable convention for the first tax year and you must switch to the straight line method beginning in the first year for which it will give an equal or greater deduction. 2007 income tax online The straight line method is explained later. 2007 income tax online You figure depreciation for the year you place property in service as follows. 2007 income tax online Multiply your adjusted basis in the property by the declining balance rate. 2007 income tax online Apply the applicable convention. 2007 income tax online You figure depreciation for all other years (before the year you switch to the straight line method) as follows. 2007 income tax online Reduce your adjusted basis in the property by the depreciation allowed or allowable in earlier years. 2007 income tax online Multiply this new adjusted basis by the same declining balance rate used in earlier years. 2007 income tax online If you dispose of property before the end of its recovery period, see Using the Applicable Convention, later, for information on how to figure depreciation for the year you dispose of it. 2007 income tax online Figuring depreciation under the declining balance method and switching to the straight line method is illustrated in Example 1 , later, under Examples. 2007 income tax online Declining balance rate. 2007 income tax online   You figure your declining balance rate by dividing the specified declining balance percentage (150% or 200% changed to a decimal) by the number of years in the property's recovery period. 2007 income tax online For example, for 3-year property depreciated using the 200% declining balance method, divide 2. 2007 income tax online 00 (200%) by 3 to get 0. 2007 income tax online 6667, or a 66. 2007 income tax online 67% declining balance rate. 2007 income tax online For 15-year property depreciated using the 150% declining balance method, divide 1. 2007 income tax online 50 (150%) by 15 to get 0. 2007 income tax online 10, or a 10% declining balance rate. 2007 income tax online   The following table shows the declining balance rate for each property class and the first year for which the straight line method gives an equal or greater deduction. 2007 income tax online Property Class Method Declining Balance Rate Year 3-year 200% DB 66. 2007 income tax online 667% 3rd 5-year 200% DB 40. 2007 income tax online 0 4th 7-year 200% DB 28. 2007 income tax online 571 5th 10-year 200% DB 20. 2007 income tax online 0 7th 15-year 150% DB 10. 2007 income tax online 0 7th 20-year 150% DB 7. 2007 income tax online 5 9th Straight Line Method When using the straight line method, you apply a different depreciation rate each year to the adjusted basis of your property. 2007 income tax online You must use the applicable convention in the year you place the property in service and the year you dispose of the property. 2007 income tax online You figure depreciation for the year you place property in service as follows. 2007 income tax online Multiply your adjusted basis in the property by the straight line rate. 2007 income tax online Apply the applicable convention. 2007 income tax online You figure depreciation for all other years (including the year you switch from the declining balance method to the straight line method) as follows. 2007 income tax online Reduce your adjusted basis in the property by the depreciation allowed or allowable in earlier years (under any method). 2007 income tax online Determine the depreciation rate for the year. 2007 income tax online Multiply the adjusted basis figured in (1) by the depreciation rate figured in (2). 2007 income tax online If you dispose of property before the end of its recovery period, see Using the Applicable Convention , later, for information on how to figure depreciation for the year you dispose of it. 2007 income tax online Straight line rate. 2007 income tax online   You determine the straight line depreciation rate for any tax year by dividing the number 1 by the years remaining in the recovery period at the beginning of that year. 2007 income tax online When figuring the number of years remaining, you must take into account the convention used in the year you placed the property in service. 2007 income tax online If the number of years remaining is less than 1, the depreciation rate for that tax year is 1. 2007 income tax online 0 (100%). 2007 income tax online Using the Applicable Convention The applicable convention (discussed earlier under Which Convention Applies ) affects how you figure your depreciation deduction for the year you place your property in service and for the year you dispose of it. 2007 income tax online It determines how much of the recovery period remains at the beginning of each year, so it also affects the depreciation rate for property you depreciate under the straight line method. 2007 income tax online See Straight line rate in the previous discussion. 2007 income tax online Use the applicable convention as explained in the following discussions. 2007 income tax online Half-year convention. 2007 income tax online   If this convention applies, you deduct a half-year of depreciation for the first year and the last year that you depreciate the property. 2007 income tax online You deduct a full year of depreciation for any other year during the recovery period. 2007 income tax online   Figure your depreciation deduction for the year you place the property in service by dividing the depreciation for a full year by 2. 2007 income tax online If you dispose of the property before the end of the recovery period, figure your depreciation deduction for the year of the disposition the same way. 2007 income tax online If you hold the property for the entire recovery period, your depreciation deduction for the year that includes the final 6 months of the recovery period is the amount of your unrecovered basis in the property. 2007 income tax online Mid-quarter convention. 2007 income tax online   If this convention applies, the depreciation you can deduct for the first year you depreciate the property depends on the quarter in which you place the property in service. 2007 income tax online   A quarter of a full 12-month tax year is a period of 3 months. 2007 income tax online The first quarter in a year begins on the first day of the tax year. 2007 income tax online The second quarter begins on the first day of the fourth month of the tax year. 2007 income tax online The third quarter begins on the first day of the seventh month of the tax year. 2007 income tax online The fourth quarter begins on the first day of the tenth month of the tax year. 2007 income tax online A calendar year is divided into the following quarters. 2007 income tax online Quarter Months First January, February, March Second April, May, June Third July, August, September Fourth October, November, December   Figure your depreciation deduction for the year you place the property in service by multiplying the depreciation for a full year by the percentage listed below for the quarter you place the property in service. 2007 income tax online Quarter Percentage First 87. 2007 income tax online 5% Second 62. 2007 income tax online 5 Third 37. 2007 income tax online 5 Fourth 12. 2007 income tax online 5   If you dispose of the property before the end of the recovery period, figure your depreciation deduction for the year of the disposition by multiplying a full year of depreciation by the percentage listed below for the quarter you dispose of the property. 2007 income tax online Quarter Percentage First 12. 2007 income tax online 5% Second 37. 2007 income tax online 5 Third 62. 2007 income tax online 5 Fourth 87. 2007 income tax online 5   If you hold the property for the entire recovery period, your depreciation deduction for the year that includes the final quarter of the recovery period is the amount of your unrecovered basis in the property. 2007 income tax online Mid-month convention. 2007 income tax online   If this convention applies, the depreciation you can deduct for the first year that you depreciate the property depends on the month in which you place the property in service. 2007 income tax online Figure your depreciation deduction for the year you place the property in service by multiplying the depreciation for a full year by a fraction. 2007 income tax online The numerator of the fraction is the number of full months in the year that the property is in service plus ½ (or 0. 2007 income tax online 5). 2007 income tax online The denominator is 12. 2007 income tax online   If you dispose of the property before the end of the recovery period, figure your depreciation deduction for the year of the disposition the same way. 2007 income tax online If you hold the property for the entire recovery period, your depreciation deduction for the year that includes the final month of the recovery period is the amount of your unrecovered basis in the property. 2007 income tax online Example. 2007 income tax online You use the calendar year and place nonresidential real property in service in August. 2007 income tax online The property is in service 4 full months (September, October, November, and December). 2007 income tax online Your numerator is 4. 2007 income tax online 5 (4 full months plus 0. 2007 income tax online 5). 2007 income tax online You multiply the depreciation for a full year by 4. 2007 income tax online 5/12, or 0. 2007 income tax online 375. 2007 income tax online Examples The following examples show how to figure depreciation under MACRS without using the percentage tables. 2007 income tax online Figures are rounded for purposes of the examples. 2007 income tax online Assume for all the examples that you use a calendar year as your tax year. 2007 income tax online Example 1—200% DB method and half-year convention. 2007 income tax online In February, you placed in service depreciable property with a 5-year recovery period and a basis of $1,000. 2007 income tax online You do not elect to take the section 179 deduction and the property does not qualify for a special depreciation allowance. 2007 income tax online You use GDS and the 200% declining balance (DB) method to figure your depreciation. 2007 income tax online When the straight line (SL) method results in an equal or larger deduction, you switch to the SL method. 2007 income tax online You did not place any property in service in the last 3 months of the year, so you must use the half-year convention. 2007 income tax online First year. 2007 income tax online You figure the depreciation rate under the 200% DB method by dividing 2 (200%) by 5 (the number of years in the recovery period). 2007 income tax online The result is 40%. 2007 income tax online You multiply the adjusted basis of the property ($1,000) by the 40% DB rate. 2007 income tax online You apply the half-year convention by dividing the result ($400) by 2. 2007 income tax online Depreciation for the first year under the 200% DB method is $200. 2007 income tax online You figure the depreciation rate under the straight line (SL) method by dividing 1 by 5, the number of years in the recovery period. 2007 income tax online The result is 20%. 2007 income tax online You multiply the adjusted basis of the property ($1,000) by the 20% SL rate. 2007 income tax online You apply the half-year convention by dividing the result ($200) by 2. 2007 income tax online Depreciation for the first year under the SL method is $100. 2007 income tax online The DB method provides a larger deduction, so you deduct the $200 figured under the 200% DB method. 2007 income tax online Second year. 2007 income tax online You reduce the adjusted basis ($1,000) by the depreciation claimed in the first year ($200). 2007 income tax online You multiply the result ($800) by the DB rate (40%). 2007 income tax online Depreciation for the second year under the 200% DB method is $320. 2007 income tax online You figure the SL depreciation rate by dividing 1 by 4. 2007 income tax online 5, the number of years remaining in the recovery period. 2007 income tax online (Based on the half-year convention, you used only half a year of the recovery period in the first year. 2007 income tax online ) You multiply the reduced adjusted basis ($800) by the result (22. 2007 income tax online 22%). 2007 income tax online Depreciation under the SL method for the second year is $178. 2007 income tax online The DB method provides a larger deduction, so you deduct the $320 figured under the 200% DB method. 2007 income tax online Third year. 2007 income tax online You reduce the adjusted basis ($800) by the depreciation claimed in the second year ($320). 2007 income tax online You multiply the result ($480) by the DB rate (40%). 2007 income tax online Depreciation for the third year under the 200% DB method is $192. 2007 income tax online You figure the SL depreciation rate by dividing 1 by 3. 2007 income tax online 5. 2007 income tax online You multiply the reduced adjusted basis ($480) by the result (28. 2007 income tax online 57%). 2007 income tax online Depreciation under the SL method for the third year is $137. 2007 income tax online The DB method provides a larger deduction, so you deduct the $192 figured under the 200% DB method. 2007 income tax online Fourth year. 2007 income tax online You reduce the adjusted basis ($480) by the de
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The 2007 Income Tax Online

2007 income tax online Publication 179 - Introductory Material Table of Contents Acontecimientos futuros Qué hay de nuevo Recordatorios Calendario Introduction Acontecimientos futuros Si desea obtener la información más reciente sobre todo acontecimiento relacionado con la Publicación 179, tal como legislación promulgada después de que ésta fue publicada, acceda a www. 2007 income tax online irs. 2007 income tax online gov/pub179. 2007 income tax online Qué hay de nuevo Contribuciones al Seguro Social y al Medicare para el 2014. 2007 income tax online  La tasa de contribución para el Seguro Social permanece en 6. 2007 income tax online 2% tanto para el empleado como para el patrono. 2007 income tax online La base límite de salario para el Seguro Social es $117,000. 2007 income tax online La tasa de la contribución al Medicare es 1. 2007 income tax online 45% tanto para la parte del empleado como la del patrono, la misma tasa que correspondió para el año 2013. 2007 income tax online No hay límite sobre la cantidad de salarios sujetos a la contribución al Medicare. 2007 income tax online Las contribuciones al Seguro Social y al Medicare se aplican a los salarios de empleados domésticos a quienes usted les paga $1,900 o más en efectivo o de una forma equivalente de remuneración. 2007 income tax online Las contribuciones al Seguro Social y al Medicare se aplican a los trabajadores electorales a quienes se les paga $1,600 o más en efectivo o una remuneración equivalente. 2007 income tax online Cambio de parte responsable. 2007 income tax online  Comenzando el 1 de enero del 2014, toda entidad jurídica que tiene asignado un número patronal tiene que presentar el Formulario 8822-B Change of Address or Responsible Party—Business (Cambio de dirección o Parte Responsable— de negocios), en inglés, para informar si ha cambiado la parte responsable del negocio. 2007 income tax online El Formulario 8822-B tiene que presentarse dentro de los 60 días que cambió la parte responsable. 2007 income tax online Si el cambio de la parte responsable ocurrió antes del año 2014 y no se ha notificado el cambio anteriormente al IRS presente el Formulario 8822-B antes del 1 de marzo del 2014 e informe solamente el cambio más reciente. 2007 income tax online Para la definición de “parte reponsable” vea las Instrucciones del Formulario SS-4PR Solicitud de Número de Identificación Patronal (EIN). 2007 income tax online Matrimonio entre personas del mismo sexo. 2007 income tax online . 2007 income tax online  Para propósitos de las contribuciones federales, las personas del mismo sexo se consideran casados legalmente ​​si se casaron en un estado (o país extranjero) cuyas leyes autorizan el matrimonio de personas del mismo sexo, aunque el estado (o país extranjero) en el que ahora viven no reconozca el matrimonio entre personas del mismo sexo. 2007 income tax online Para obtener más información, consulte el Revenue Ruling 2013-17 (Reglamento de Rentas Internas 2013–17) disponible en www. 2007 income tax online irs. 2007 income tax online gov/irb/2013-38_IRB/ar07. 2007 income tax online html. 2007 income tax online El Notice 2013-61 (Aviso 2013-61) establece los procedimientos administrativos especiales para los patronos hacer reclamaciones para el reembolso o los ajustes de los pagos en exceso al Seguro Social y al Medicare con respecto a ciertos beneficios entre cónyuges del mismo sexo antes de la expiración del periodo de prescripción. 2007 income tax online El Aviso 2013-61 que aparece en la página 432 del Internal Revenue Bulletin (Boletín de Rentas Internas 2013-44), en inglés, está disponible en www. 2007 income tax online irs. 2007 income tax online gov/irb/2013-44_IRB/ar10. 2007 income tax online html. 2007 income tax online Recordatorios Retención de la Contribución Adicional al Medicare. 2007 income tax online  Además de la retención de la contribución Medicare de 1. 2007 income tax online 45%, usted tiene que retener la Contribución Adicional al Medicare de 0. 2007 income tax online 9% de los salarios en exceso de $200,000 que le paga a un empleado en un año natural. 2007 income tax online Se le requiere a usted que comience a retener la Contribución Adicional al Medicare en el período de paga en el cual usted le paga salarios en exceso de $200,000 a un empleado. 2007 income tax online Continúe reteniendo esta Contribución Adicional al Medicare en todo período de paga hasta que finalice el año natural. 2007 income tax online La Contribución Adicional al Medicare sólo se le impone al empleado. 2007 income tax online No hay una porción correspondiente al patrono de la Contribución Adicional al Medicare. 2007 income tax online Todos los salarios que están sujetos a la contribución Medicare, están sujetos a la retención de la Contribución Adicional al Medicare si éstos exceden el límite de $200,000. 2007 income tax online Si desea más información sobre cuáles salarios están sujetos a la Contribución Adicional al Medicare, vea la tabla Reglas especiales para varias clases de servicios y de pagos , en el apartado 15 de esta publicación. 2007 income tax online Para más información, sobre la Contribución Adicional al Medicare visite IRS. 2007 income tax online gov y escriba “ Additional Medicare Tax ” en inglés, en la casilla Search (Buscar). 2007 income tax online La información está disponible en inglés. 2007 income tax online El crédito contributivo por oportunidad de trabajo para organizaciones calificadas exentas de contribución que contratan a veteranos calificados ha sido extendido. 2007 income tax online . 2007 income tax online  El crédito contributivo por oportunidad de trabajo está disponible para veteranos desempleados que reúnan los requisitos que comiencen a trabajar antes del 1 de enero de 2014. 2007 income tax online Anteriormente, el crédito estaba disponible para veteranos desempleados quienes comenzaron a trabajar a partir del 22 de noviembre de 2011, y antes del 1 de enero de 2013. 2007 income tax online Las organizaciones exentas de contribuciones calificadas que contratan veteranos desempleados que reúnan los requisitos pueden reclamar el crédito contributivo por oportunidad de trabajo contra su contribución sobre la nómina utilizando el Formulario 5884-C, Work Opportunity Credit for Qualified Tax-Exempt Organizations Hiring Qualified Veterans (Crédito por oportunidad de trabajo para organizaciones exentas de contribuciones calificadas que contratan a veteranos calificados), en inglés. 2007 income tax online Si desea más información, visite IRS. 2007 income tax online gov y escriba “work opportunity tax credit” (crédito contributivo por oportunidad de trabajo), en inglés, en la casilla Search (Buscar). 2007 income tax online La información está disponible en inglés. 2007 income tax online Externalización de las obligaciones de la nómina. 2007 income tax online . 2007 income tax online  Los patronos son responsables de asegurar que las planillas de contribución se radiquen y que los depósitos y pagos se hagan, aun si el patrono contrata los servicios de un tercero para hacerlo. 2007 income tax online El patrono sigue siendo el responsable aun si el tercero no cumple con la acción requerida. 2007 income tax online Si opta por externalizar cualquier parte de su nómina y las obligaciones relacionadas con las contribuciones (es decir, retención, declarar y pagar las contribuciones al Seguro Social, al Medicare y FUTA) a un tercero pagador, tal como un proveedor de servicios de nómina o agente de reportación, visite el sitio web IRS. 2007 income tax online gov y escriba “outsourcing payroll duties” (externalización de las obligaciones de nómina) en la casilla “Search” (Buscar), para información útil sobre este tema. 2007 income tax online Dicha información está disponible en inglés. 2007 income tax online El crédito de asistencia para las primas COBRA. 2007 income tax online  El crédito por asistencia en los pagos de las primas COBRA se aplica a las primas pagadas por un máximo de 15 meses para los empleados que fueron despedidos entre el 1 de septiembre de 2008 y el 31 de mayo de 2010. 2007 income tax online Vea COBRA premium assistance credit (Crédito de asistencia para las primas COBRA) en inglés, en la Publicación 15. 2007 income tax online Vea la sección Crédito de asistencia para las primas de COBRA para detalles sobre el crédito. 2007 income tax online El Formulario 944-PR está descontinuado. 2007 income tax online  El Formulario 944-PR, Planilla para la Declaración Federal ANUAL del Patrono, ya no estará disponible después de 2011. 2007 income tax online A partir del año contributivo 2012, los patronos que anteriormente presentaban el Formulario 944-PR presentarán anualmente el Formulario 944(SP), Declaración Federal ANUAL de Impuestos del Patrono o Empleador. 2007 income tax online Por otra parte, los contribuyentes pueden solicitar que se les permita la radicación trimestral con el Formulario 941-PR, Planilla para la Declaración Federal TRIMESTRAL del Patrono, en vez del Formulario 944(SP) (o el Formulario 944, en inglés). 2007 income tax online Para más información, consulte las Instrucciones para el Formulario 944(SP). 2007 income tax online Para solicitar que se le permita radicar los formularios trimestrales 941-PR para informar sus contribuciones al Seguro Social y Medicare del año 2014, debe llamar al IRS al 1-800-829-4933 o al 267-941-1000 (llamada con cargos) a más tardar el 1 de abril de 2014. 2007 income tax online O, puede enviar una solicitud por escrito (el matasellos debe estar fechado en o antes del 15 de marzo de 2014). 2007 income tax online Después de comunicarse con el IRS, el IRS le enviará una notificación por escrito indicándole que su requisito de presentación ha cambiado. 2007 income tax online Si usted no recibe este aviso, debe presentar el Formulario 944(SP) para el año natural 2014. 2007 income tax online Para más información, consulte ¿Qué ocurre si quiere presentar Formularios 941, 941-SS o 941-PR en lugar del Formulario 944 (en inglés) o 944(SP)?, en las Instrucciones para el Formulario 944(SP) de 2013. 2007 income tax online Usted tiene que recibir un aviso escrito del IRS para poder radicar el Formulario 944(SP). 2007 income tax online  Si usted ha estado radicando los Formularios 941-PR y cree que sus contribuciones sobre la nómina para el año natural serán $1,000 o menos y desea radicar el Formulario 944(SP) (o el Formulario 944, en inglés) en vez de los Formularios 941-PR, tiene que comunicarse con el IRS para solicitar el permiso para poder radicar el Formulario 944(SP). 2007 income tax online Antes de que pueda radicar este formulario, tiene que recibir un aviso escrito de parte del IRS que le otorgue el permiso para poder radicar el Formulario 944(SP) en vez de los Formularios 941-PR. 2007 income tax online Si desea más información sobre cómo solicitar el permiso para radicar el Formulario 944(SP) o el Formulario 944, en vez de los Formularios 941-PR, vea el tema titulado ¿Qué ocurre si quiere presentar Formularios 941, 941-SS o 941-PR en lugar del Formulario 944 (en inglés) o 944(SP)?, en las Instrucciones para el Formulario 944(SP). 2007 income tax online Cambio de dirección. 2007 income tax online . 2007 income tax online  Utilice el Formulario 8822-B, Change of Address or Responsible Party-Business (Cambio de dirección— o Parte Responsable— de negocios), en inglés, para notificarle al IRS sobre un cambio a su dirección. 2007 income tax online No envíe el Formulario 8822-B junto con su planilla de contribuciones sobre la nómina. 2007 income tax online Los depósitos de las contribuciones federales tienen que llevarse a cabo mediante transferencia electrónica de fondos. 2007 income tax online  Usted tiene que depositar toda contribución mediante transferencia electrónica de fondos. 2007 income tax online Generalmente, la transferencia electrónica de fondos se lleva a cabo usando el Electronic Federal Tax Payment System (Sistema electrónico de pagos de la contribución federal o EFTPS, por sus siglas en inglés). 2007 income tax online Si no desea utilizar el EFTPS, puede hacer los arreglos para que su preparador, institución financiera, servicio de nómina u otro tercero de su confianza efectúe depósitos electrónicos en nombre suyo. 2007 income tax online El EFTPS es un servicio gratuito provisto por el Departamento del Tesoro. 2007 income tax online Los servicios provistos por su preparador profesional, institución financiera, servicio de nómina u otro tercero podría conllevar en un cargo. 2007 income tax online Si desea más información sobre cómo efectuar depósitos de la contribución federal, vea Cómo hacer los depósitos , en el apartado 11. 2007 income tax online Si desea más información sobre EFTPS o si desea inscribirse, visite el sitio web de EFTPS en www. 2007 income tax online eftps. 2007 income tax online gov o llame al 1-800-244-4829 (1-800-733-4829, si es usuario de equipo TDD). 2007 income tax online Puede encontrar información adicional sobre EFTPS en la Publicación 966 (SP), Sistema de Pago Electrónico del Impuesto Federal: La Manera Segura de pagar los Impuestos Federales. 2007 income tax online Radicación y pago por medios electrónicos. 2007 income tax online  El uso de las opciones electrónicas puede hacer más fácil la radicación de una planilla y el pago de la contribución federal. 2007 income tax online Utilice el EFTPS para efectuar depósitos o pagar la contribución en su totalidad, independientemente de si utiliza a un preparador o si prepara sus propias planillas. 2007 income tax online Puede usar el sistema electrónico e-file del IRS para radicar ciertas planillas. 2007 income tax online Si hay una suma por pagar en la planilla, puede radicarla con el sistema e-file y pagar electrónicamente (e-pay) en un solo paso al autorizar un retiro electrónico de fondos de su cuenta bancaria mientras está radicando electrónicamente. 2007 income tax online No utilice el retiro electrónico de fondos para pagar contribuciones que se requiere que se depositen. 2007 income tax online Visite el sitio web del IRS www. 2007 income tax online irs. 2007 income tax online gov/efile , en inglés, para más información sobre cómo radicar una planilla electrónicamente. 2007 income tax online Si desea más información sobre cómo pagar sus contribuciones utilizando el retiro electrónico de fondos, visite la página del IRS en www. 2007 income tax online irs. 2007 income tax online gov/e-pay. 2007 income tax online Se le podría cobrar un cargo por radicar electrónicamente. 2007 income tax online Para EFTPS, visite www. 2007 income tax online eftps. 2007 income tax online gov o llame a la línea de servicio al cliente de EFTPS al 1-800-244-4829 o 1-800-733-4829, si es usuario de equipo TDD. 2007 income tax online Para la radicación electrónica de los Formularios 499R-2/W-2PR y 499R-2/W-2cPR ante la Administración del Seguro Social, visite la página web www. 2007 income tax online hacienda. 2007 income tax online gobierno. 2007 income tax online pr. 2007 income tax online Si usted está radicando su planilla de contribuciones o si está pagando sus contribuciones federales electrónicamente, se necesita que provea un EIN válido. 2007 income tax online Si no provee un EIN válido, la planilla o pago no se tramitará. 2007 income tax online Esto podría resultarle en multas y demoras en la tramitación de su planilla o pago. 2007 income tax online Pagos con tarjeta de crédito o débito. 2007 income tax online  Para mayor información sobre cómo se pagan las contribuciones con tarjetas de crédito o débito, visite el sitio web del IRS, www. 2007 income tax online irs. 2007 income tax online gov/e-pay. 2007 income tax online No obstante, no use una tarjeta de crédito o débito para pagar contribuciones que deben ser depositadas. 2007 income tax online Contratación de empleados nuevos. 2007 income tax online  Mantenga un registro con el nombre y número de cada uno de sus empleados nuevos según aparece en su tarjeta de Seguro Social. 2007 income tax online Todo empleado que no tenga una tarjeta de Seguro Social deberá solicitarla usando el Formulario SS-5-SP, Solicitud para una Tarjeta de Seguro Social, en español. 2007 income tax online Vea el apartado 4 . 2007 income tax online Cómo informar las discrepancias entre los Formularios 941-PR (o 944(SP)) y los Formularios 499R-2/W-2PR. 2007 income tax online . 2007 income tax online  Utilice el Anexo D (Formulario 941), Report of Discrepancies Caused by Acquisitions, Statutory Mergers, or Consolidations (Informe de discrepancias causadas por adquisiciones, fusiones o consolidaciones), en inglés. 2007 income tax online En este anexo se explicarán las discrepancias en los salarios, contribuciones y pagos que han surgido entre los Formularios 941-PR (o el Formulario 944(SP)) debido a adquisiciones, fusiones o consolidaciones. 2007 income tax online Si desea más información, vea las Instrucciones para el Anexo D (Formulario 941), disponibles en inglés. 2007 income tax online Solicitud de un número de identificación patronal en línea (EIN). 2007 income tax online  Usted puede solicitar un número de identificación patronal (EIN, por sus siglas en inglés) en línea al visitar el sitio web IRS. 2007 income tax online gov, en inglés, y pulsar sobre el enlace “Apply for an EIN Online” (Solicitud de un número de identificación patronal en línea (EIN)), que se encuentra bajo Tools (Herramientas). 2007 income tax online La información está provista en inglés. 2007 income tax online Pagos rechazados. 2007 income tax online  Cualquier forma de pago que ha sido rechazado y es devuelto por la institución financiera está sujeto a una penalidad. 2007 income tax online Esta penalidad es $25 o el 2% de la cantidad del pago, lo mayor entre ambos. 2007 income tax online Sin embargo, la penalidad en pagos rechazados de $24. 2007 income tax online 99 o menos es igual a la cantidad del pago. 2007 income tax online Por ejemplo, un pago por $18 que fue rechazado, la penalidad es $18 (la cantidad rechazada). 2007 income tax online Remuneración pagada a trabajadores agrícolas con visa H-2A. 2007 income tax online  La remuneración que le paga a trabajadores agrícolas por trabajo realizado con una visa H-2A no está sujeta a las contribuciones al Seguro Social, al Medicare o la Contribución Adicional al Medicare. 2007 income tax online Por lo tanto, no debe informarla como remuneración sujeta a dichas contribuciones. 2007 income tax online Verifique con las agencias del gobierno de Puerto Rico para verificar si tiene algún requisito estatal. 2007 income tax online Servicios de entrega privados. 2007 income tax online  Puede usar ciertos servicios de entrega privados designados por el IRS para enviar sus planillas o pagos de la contribución. 2007 income tax online La lista incluye sólo los servicios siguientes: DHL Express (DHL): DHL Same Day Service. 2007 income tax online Federal Express (FedEx): FedEx Priority Overnight, FedEx Standard Overnight, FedEx 2Day, FedEx International Priority y FedEx International First. 2007 income tax online United Parcel Service (UPS): UPS Next Day Air, UPS Next Day Air Saver, UPS 2nd Day Air, UPS 2nd Day Air A. 2007 income tax online M. 2007 income tax online , UPS Worldwide Express Plus y UPS Worldwide Express. 2007 income tax online Si desea obtener la dirección a dónde enviar la planilla o pago si utilizara un servicio de entrega privado, acceda a IRS. 2007 income tax online gov y escriba “private delivery service” en la casilla Search (Buscar). 2007 income tax online La información está disponible en inglés. 2007 income tax online El proveedor de servicio de entrega privado que escoja puede informarle de cómo se obtiene verificación por escrito de la fecha de envío. 2007 income tax online Los servicios de entrega privados no pueden entregar artículos de correo a los apartados postales. 2007 income tax online Usted tiene que utilizar el Servicio Postal de los EE. 2007 income tax online UU. 2007 income tax online para enviar todo artículo de correo a una dirección que incluya un apartado postal del IRS. 2007 income tax online Mantenimiento de récords. 2007 income tax online  Conserve todos los récords de sus contribuciones sobre la nómina durante 4 años. 2007 income tax online Los mismos deben estar disponibles para ser inspeccionados por funcionarios del IRS. 2007 income tax online No se ha establecido ninguna manera especial de llevar estos récords. 2007 income tax online Sin embargo, los mismos deberán incluir su EIN, las cantidades y fechas de todos los pagos de salarios (incluyendo beneficios marginales) y las propinas declaradas, así como los nombres, direcciones y ocupaciones de todos los empleados que reciban tales pagos, las fechas de empleo, además de los números de Seguro Social y los duplicados de las planillas de contribución radicadas anteriormente, incluyendo las fechas y cantidades de depósitos hechos según se explica en el apartado 11 . 2007 income tax online Todo patrono agrícola tiene que llevar un registro en el cual consten el nombre, dirección permanente y el EIN de cada líder de cuadrilla. 2007 income tax online Vea Líder de cuadrilla, en el apartado 1 . 2007 income tax online Comentarios y sugerencias. 2007 income tax online  Le agradecemos sus comentarios sobre esta publicación y sugerencias para ediciones futuras de la misma. 2007 income tax online Puede escribirnos a la siguiente dirección: Internal Revenue Service Tax Forms and Publications Division 1111 Constitution Ave. 2007 income tax online NW, IR-6526 Washington, DC 20224 Nosotros contestamos muchas cartas a través de llamadas telefónicas. 2007 income tax online Por lo tanto, sería de ayuda si en su correspondencia incluye su número telefónico, junto con el código de área telefónico, en donde nos podamos comunicar con usted durante el día. 2007 income tax online También, puede enviarnos comentarios a través de la página www. 2007 income tax online irs. 2007 income tax online gov/formspubs. 2007 income tax online Pulse sobre el enlace titulado More Information (Más información) y luego pulse sobre el enlace titulado “Give us Feedback” (Proveer comentarios), en inglés. 2007 income tax online Aunque no podemos contestar a cada comentario que recibimos, sí agradecemos sus sugerencias y las consideraremos al revisar nuestros productos contributivos. 2007 income tax online Fotografías de niños desaparecidos. 2007 income tax online  El Servicio de Rentas Internas siente orgullo en colaborar con el National Center for Missing and Exploited Children (Centro Nacional de Niños Desaparecidos y Explotados). 2007 income tax online Las fotografías de niños desaparecidos que han sido seleccionadas por el Centro pueden aparecer en esta publicación en páginas que de otra manera estarían en blanco. 2007 income tax online Usted puede ayudar a que estos niños regresen a sus hogares si al mirar sus fotografías los puede identificar y entonces llama libre de cargos al 1-800-THE-LOST (1-800-843-5678). 2007 income tax online Calendario   Si alguna fecha indicada a continuación es un sábado, domingo o día festivo oficial, la fecha de vencimiento para radicar la planilla, presentar un formulario o depositar su contribución es el próximo día laborable. 2007 income tax online Un día festivo oficial en Puerto Rico o en un estado posterga una fecha de vencimiento únicamente si la oficina del IRS donde usted tiene que radicar su planilla de contribución está localizada en tal estado o territorio. 2007 income tax online Para propósitos de la fecha de vencimiento, se cumplen los requisitos para radicar la planilla si la misma se encuentra en un sobre que esté dirigido apropiadamente, que tenga suficiente franqueo y que el matasellos esté fechado a más tardar en la fecha de vencimiento. 2007 income tax online Si se envía mediante un servicio de entrega privado aprobado por el IRS, la misma se tiene que enviar a más tardar en la fecha de vencimiento. 2007 income tax online Vea el tema Servicios de entrega privados en Recordatorios. 2007 income tax online A continuación encontrará una lista de las fechas y responsabilidades más importantes para usted. 2007 income tax online Además, vea la Publicación 509, Tax Calendars (Calendarios contributivos), en inglés, para más información. 2007 income tax online Para el 31 de enero:  Entregue a los empleados sus comprobantes de retención. 2007 income tax online Entréguele a cada empleado un Formulario 499R-2/W-2PR, Comprobante de Retención, debidamente completado. 2007 income tax online Vea el apartado 13 . 2007 income tax online Radique el Formulario 943-PR, Planilla para la Declaración ANUAL de la Contribución Federal del Patrono de Empleados Agrícolas, ante el IRS. 2007 income tax online Si depositó a tiempo la contribución correspondiente al Formulario 943-PR en su totalidad, tendrá hasta 10 días naturales adicionales a partir de la fecha de vencimiento indicada anteriormente para radicar su Formulario 943-PR. 2007 income tax online Radique el Formulario 940-PR, Planilla para la Declaración Federal ANUAL del Patrono de la Contribución Federal para el Desempleo (FUTA), ante el IRS. 2007 income tax online Pague o deposite todo saldo adeudado (si es más de $500). 2007 income tax online Si depositó el total de las contribuciones adeudadas a su debido tiempo, tendrá hasta 10 días naturales adicionales a partir de la fecha de vencimiento indicada anteriormente para radicar el Formulario 940-PR. 2007 income tax online Si antes radicaba el Formulario 944-PR, radique ahora el Formulario 944(SP), Declaración Federal ANUAL de Impuestos del Patrono o Empleador (o el Formulario 944, en inglés), ante el IRS si el mismo le notificó que debe radicar el Formulario 944(SP) en lugar de los Formularios 941-PR trimestrales. 2007 income tax online Si depositó la cantidad total de contribuciones conforme a la fecha de vencimiento de éstas, tendrá 10 días naturales adicionales a partir de la fecha de vencimiento indicada anteriormente para radicar el Formulario 944(SP). 2007 income tax online Para el 28 de febrero. 2007 income tax online   Radique los comprobantes de retención ante la Administración del Seguro Social (SSA, por sus siglas en inglés). 2007 income tax online Radique el Original del Formulario 499R-2/W-2PR, junto con el Formulario W-3PR, Informe de Comprobantes de Retención, ante la SSA. 2007 income tax online Para las planillas radicadas por vías electrónicas, vea el siguiente tema. 2007 income tax online Para el 31 de marzo. 2007 income tax online  Radique el Formulario 499R-2/W-2PR por vías electrónicas (y no por medios magnéticos o en papel) ante la SSA. 2007 income tax online Sin embargo, puede transmitir un archivo electrónico por medio de Internet. 2007 income tax online Vea Employer W-2 Filing Instructions & Information (Instrucciones e información para patronos sobre la radicación de Formularios W-2), en inglés, en el sitio web www. 2007 income tax online socialsecurity. 2007 income tax online gov/employer de la SSA para más información. 2007 income tax online Para el 30 de abril, 31 de julio, 31 de octubre y 31 de enero. 2007 income tax online  Radique el Formulario 941-PR trimestralmente ante el IRS. 2007 income tax online Si depositó el total de las contribuciones adeudadas a su debido tiempo, tendrá hasta 10 días naturales adicionales a partir de las fechas de vencimiento indicadas anteriormente para radicar el Formulario 941-PR. 2007 income tax online No radique los Formularios 941-PR para dichos trimestres si el IRS le ha informado que debe radicar el Formulario 944(SP). 2007 income tax online Deposite la contribución FUTA para el trimestre (incluyendo toda cantidad trasladada de un trimestre anterior) si la cantidad adeudada es más de $500. 2007 income tax online Si es de $500 o menos, traspásela al trimestre siguiente. 2007 income tax online Vea el apartado 10 , para más información. 2007 income tax online Introduction Esta publicación deberá ser usada por patronos cuyo negocio principal está ubicado en Puerto Rico o que tienen empleados cuyos ingresos están sujetos a retención de la contribución estatal sobre los ingresos de Puerto Rico. 2007 income tax online Generalmente, tanto los patronos como los empleados en Puerto Rico están sujetos a las contribuciones al Seguro Social y al seguro Medicare, conforme a la Federal Insurance Contributions Act (Ley de Contribuciones Federales al Seguro Social o FICA, por sus siglas en inglés). 2007 income tax online Esta publicación resume las responsabilidades que tiene el patrono en cuanto al cobro, pago y declaración de dichas contribuciones. 2007 income tax online Dondequiera que en esta publicación se use el término “Estados Unidos”, el mismo incluye a Puerto Rico, las Islas Vírgenes y los territorios autónomos y territorios no autónomos de los Estados Unidos. 2007 income tax online Las secciones a las cuales se hace referencia en esta publicación corresponden al Código Federal de Rentas Internas, a menos que se indique lo contrario. 2007 income tax online Esta publicación también proporciona a dichos patronos un resumen de sus responsabilidades en relación con las contribuciones bajo la Federal Unemployment Tax Act (Ley Federal de Contribución para el Desempleo o FUTA, por sus siglas en inglés). 2007 income tax online Vea los apartados 9 y 10 . 2007 income tax online Excepto por lo indicado en las tablas que se hallan en el apartado 15 , esas contribuciones corresponden a todo patrono que pague salarios tributables a empleados o que tenga empleados que declaran propinas. 2007 income tax online En esta publicación no se incluye información relacionada con las contribuciones del trabajo por cuenta propia (Seguro Social y Medicare para personas que trabajan por cuenta propia). 2007 income tax online Si necesita información sobre estas contribuciones, comuníquese con la oficina del IRS en Guaynabo o vea la Publicación 570, Tax Guide for Individuals With Income From U. 2007 income tax online S. 2007 income tax online Possessions (Guía tributaria para individuos con ingresos de fuentes en los territorios estadounidenses), en inglés. 2007 income tax online Contribuciones sobre los ingresos de Puerto Rico. 2007 income tax online   Esta publicación no incluye información relacionada con la retención de contribuciones federales sobre los ingresos. 2007 income tax online Ésta sólo trata las contribuciones sobre la nómina para patronos que están en Puerto Rico. 2007 income tax online   Si desea obtener información acerca de la contribución sobre ingresos de Puerto Rico, consulte con el Departamento de Hacienda de Puerto Rico. 2007 income tax online Las personas que trabajan amparadas bajo el programa del Seguro Social elijen un plan de protección para sus familias y para sí mismas. 2007 income tax online Entidades no consideradas como separadas de sus dueños y compañías subsidarias calificadas conforme al subcapítulo S (QSubs). 2007 income tax online   Las entidades no consideradas como separadas de sus dueños (disregarded entities) que tienen un solo dueño y que cumplen los requisitos y las compañías subsidiarias calificadas conforme al subcapítulo S (QSubs, por sus siglas en inglés), son tratadas como si fueran entidades separadas de su dueño para propósitos de las contribuciones sobre la nómina. 2007 income tax online Las entidades no consideradas como separadas de sus dueños que tienen un solo dueño y que cumplen los requisitos y no han optado por ser tratadas como corporación, tiene que declarar y pagar la contribución sobre la nómina correspondiente a los salarios de los empleados utilizando el nombre y EIN de dicha entidad. 2007 income tax online Vea la sección 1. 2007 income tax online 1361-4(a)(7) y la sección 301. 2007 income tax online 7701-2(c)(2)(iv) de los Reglamentos, en inglés. 2007 income tax online Crédito de asistencia para las primas de COBRA. 2007 income tax online   La Consolidated Omnibus Budget Reconciliation Act of 1985 (Ley de Conciliación de Asignaciones del Presupuesto de 1985 o COBRA, por sus siglas en inglés) les provee a ciertos ex empleados, jubilados, cónyuges, ex cónyuges e hijos dependientes el derecho a recibir temporalmente cobertura de salud a tarifas especiales para grupos. 2007 income tax online La ley COBRA, por lo general, cubre los planes de salud que incluyen a múltiples patronos y planes de salud que son mantenidos por patronos de la empresa privada (que no son iglesias) que tengan 20 o más empleados a tiempo completo o parcial. 2007 income tax online A dichos planes les corresponden ciertos requisitos conforme a la Employee Retirement Income Security Act of 1974 (Ley para la Protección de los Ingresos de Jubilación para los Empleados de 1974 o ERISA, por sus siglas en inglés). 2007 income tax online Conforme a la Public Health Service Act (Ley sobre el Servicio de Salud Pública), los requisitos del programa COBRA también le corresponden a los planes de salud que cubren a los empleados gubernamentales estatales y municipales. 2007 income tax online Requisitos similares corresponden conforme al Federal Employees Health Benefits Program (Programa de Seguro Médico para los Empleados Federales (FEHBP, por sus siglas en inglés)) y ciertas leyes estatales. 2007 income tax online Para tratar a la asistencia (o subsidio) para las primas de COBRA que se explican a continuación, a todos estos requisitos se les refiere como “requisitos de COBRA ”. 2007 income tax online   La ley American Recovery and Reinvestment Act of 2009 (Ley de Recuperación y Reinversión Económica Estadounidense de 2009 o ARRA, por sus siglas en inglés) permite un crédito contra las contribuciones sobre la paga (dichas contribuciones se denominan “contribuciones sobre la nómina” en esta publicación), para proveer asistencia para las primas de COBRA a individuos que cumplen con los requisitos para recibir dicha asistencia. 2007 income tax online Para los períodos de continuidad de cobertura COBRA que comienzan después del 16 de febrero de 2009, un plan de salud colectivo tiene que tratar a un individuo que reúne los requisitos para la asistencia como si hubiese pagado la prima de COBRA para la continuidad de cobertura requerida si el individuo optó por la cobertura COBRA y paga el 35% de la cantidad de la prima. 2007 income tax online   Un individuo que reúne los requisitos para la asistencia es un beneficiario calificado que cumple con los requisitos para la continuidad de la cobertura COBRA durante el período que comienza el 1 de septiembre de 2008, y que termina el 31 de mayo de 2010, debido al cese involuntario de empleo de un empleado amparado por la cobertura durante el período y que opta por la continuidad de la cobertura de COBRA. 2007 income tax online La asistencia para mantener la cobertura puede durar hasta 15 meses. 2007 income tax online   Los empleados que fueron despedidos durante el período que comienza el 1 septiembre de 2008 y que termina el 31 de mayo de 2010, y recibieron ofertas de indemnización que retrasaron el inicio de la continuación de cobertura COBRA, pueden ser elegibles para recibir asistencia con las primas para la continuación de cobertura COBRA. 2007 income tax online Para más información, vea Notice 2009-27 (Avisio 2009-27) que aparece en la página 838 del Internal Revenue Bulletin (Boletín de Rentas Internas 2009-16), en inglés, disponible en www. 2007 income tax online irs. 2007 income tax online gov/irb/2009-16_irb/ar09. 2007 income tax online html. 2007 income tax online   Los administradores de planes de salud colectivos (u otras entidades) que proveen o administran la continuación de la cobertura COBRA, tienen que notificarle a los individuos que cumplen con los requisitos para la asistencia de las primas de COBRA de que tienen derecho a dicha cobertura. 2007 income tax online   El 65% de la prima que no es pagada por las personas que reúnen los requisitos para la asistencia se le reembolsa a los patronos que mantienen el plan de salud colectivo. 2007 income tax online El reembolso se hace por medio de un crédito que se le aplica a las obligaciones de las contribuciones sobre la nómina del patrono. 2007 income tax online Para obtener información sobre cómo reclamar el crédito, vea las Instrucciones para el Formulario 941-PR o las Instrucciones para el Formulario 944(SP). 2007 income tax online El crédito se le trata como un depósito hecho en el primer día del período de la planilla (trimestre o año). 2007 income tax online En el caso de un plan que cubre a múltiples patronos, el crédito es reclamado por el plan, en vez del patrono. 2007 income tax online En el caso de un plan asegurado que está sujeto a los requisitos estatales para la continuidad de cobertura, el crédito es reclamado por la compañía de seguros, en vez del patrono. 2007 income tax online   Todo individuo o entidad que reclama el crédito por los pagos para la asistencia COBRA tiene que conservar la siguiente información para comprobar su reclamación: Información sobre el recibo, incluyendo fechas y cantidades, de la parte del 35% de la prima que le corresponde a la persona que reúne los requisitos para la asistencia. 2007 income tax online En el caso de un plan de seguro, una copia de la factura u otro documento comprobante emitido por la compañía aseguradora y prueba del pago a tiempo de la prima completa hecho a la compañía aseguradora que se requiere conforme los requisitos para la cobertura COBRA. 2007 income tax online En el caso de un plan autoasegurado, documentos que comprueban la cantidad de la prima y la cobertura provista a las personas que reúnen los requisitos para la asistencia. 2007 income tax online Atestiguación del cese involuntario, incluyendo la fecha de cesación (despido) involuntario para cada empleado amparado por la cobertura cuyo despido involuntario es la base para el derecho al subsidio. 2007 income tax online Prueba de que cada persona reúne los requisitos para la asistencia de la cobertura COBRA y de que ha optado por dicha cobertura. 2007 income tax online Un registro que tenga los números de Seguro Social de todos los empleados con cobertura, la cantidad del subsidio reembolsado con respecto a cada empleado con cobertura y que indique si el subsidio se debe a una persona o a dos o más personas. 2007 income tax online   Para más información, visite IRS. 2007 income tax online gov y escriba “COBRA” en la casilla Search (Buscar). 2007 income tax online La información está disponible en inglés. 2007 income tax online Ayuda para radicar documentos ante la SSA. 2007 income tax online   Si necesita ayuda en español para radicar sus formularios contributivos ante la SSA (esto incluye la solicitud de un número de identificación personal (PIN, por sus siglas en inglés)), llame a la SSA al 1-800-772-6270. 2007 income tax online Elegibilidad para empleo. 2007 income tax online   Usted tiene que verificar que cada empleado nuevo tenga derecho a trabajar legalmente en los Estados Unidos. 2007 income tax online Esto incluye completar el Formulario I-9, Employment Eligibility Verification (Verificación de elegibilidad para empleo), disponible en español, del Servicio de Ciudadanía e Inmigración de Estados Unidos (USCIS, por sus siglas en inglés). 2007 income tax online Puede obtener el formulario llamando al USCIS al 1-800-870-3676. 2007 income tax online Si desea más información, comuníquese con el USCIS al 1-800-375-5283 o visite la página web de USCIS en www. 2007 income tax online uscis. 2007 income tax online gov/espanol. 2007 income tax online Prev  Up  Next   Home   More Online Publications