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2010 Tax Form 1040ez

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2010 Tax Form 1040ez

2010 tax form 1040ez Publication 925 - Main Content Table of Contents Passive Activity LimitsWho Must Use These Rules? Passive Activity Loss Passive Activity Credit Publicly Traded Partnership Excess Farm Loss Passive Activities Activities That Are Not Passive Activities Passive Activity Income and Deductions Grouping Your Activities Recharacterization of Passive Income Dispositions How To Report Your Passive Activity Loss Comprehensive ExampleGeneral Information At-Risk LimitsWho Is Affected? Activities Covered by the At-Risk Rules At-Risk Amounts Amounts Not At Risk Reductions of Amounts At Risk Recapture Rule How To Get Tax HelpLow Income Taxpayer Clinics Passive Activity Limits Who Must Use These Rules? The passive activity rules apply to: Individuals, Estates, Trusts (other than grantor trusts), Personal service corporations, and Closely held corporations. 2010 tax form 1040ez Even though the rules do not apply to grantor trusts, partnerships, and S corporations directly, they do apply to the owners of these entities. 2010 tax form 1040ez For information about personal service corporations and closely held corporations, including definitions and how the passive activity rules apply to these corporations, see Form 8810 and its instructions. 2010 tax form 1040ez Before applying the passive activity limits, you must first determine the amount of the deductions disallowed under the basis, excess farm loss, or at-risk rules. 2010 tax form 1040ez See Passive Activity Deductions, later. 2010 tax form 1040ez Passive Activity Loss Generally, the passive activity loss for the tax year is not allowed. 2010 tax form 1040ez However, there is a special allowance under which some or all of your passive activity loss may be allowed. 2010 tax form 1040ez See Special $25,000 allowance , later. 2010 tax form 1040ez Definition of passive activity loss. 2010 tax form 1040ez    Generally, your passive activity loss for the tax year is the excess of your passive activity deductions over your passive activity gross income. 2010 tax form 1040ez See Passive Activity Income and Deductions , later. 2010 tax form 1040ez   For a closely held corporation, the passive activity loss is the excess of passive activity deductions over the sum of passive activity gross income and net active income. 2010 tax form 1040ez For details on net active income, see the Instructions for Form 8810. 2010 tax form 1040ez For the definition of passive activity gross income, see Passive Activity Income , later. 2010 tax form 1040ez For the definition of passive activity deductions, see Passive Activity Deductions , later. 2010 tax form 1040ez Identification of Disallowed Passive Activity Deductions If all or a part of your passive activity loss is disallowed for the tax year, you may need to allocate the disallowed passive activity loss among different passive activities and among different deductions within a passive activity. 2010 tax form 1040ez Allocation of disallowed passive activity loss among activities. 2010 tax form 1040ez   If all or any part of your passive activity loss is disallowed for the tax year, a ratable portion of the loss (if any) from each of your passive activities is disallowed. 2010 tax form 1040ez The ratable portion of a loss from an activity is computed by multiplying the passive activity loss that is disallowed for the tax year by the fraction obtained by dividing: The loss from the activity for the tax year; by The sum of the losses for the tax year from all activities having losses for the tax year. 2010 tax form 1040ez Use Worksheet 5 of Form 8582 to figure the ratable portion of the loss from each activity that is disallowed. 2010 tax form 1040ez Loss from an activity. 2010 tax form 1040ez   The term “loss from an activity” means: The amount by which the passive activity deductions (defined later) from the activity for the tax year exceed the passive activity gross income (defined later) from the activity for the tax year; reduced by Any part of such amount that is allowed under the Special $25,000 Allowance , later. 2010 tax form 1040ez   If your passive activity gross income from significant participation passive activities (defined later) for the tax year is more than your passive activity deductions from those activities for the tax year, those activities shall be treated, solely for purposes of figuring your loss from the activity, as a single activity that does not have a loss for such taxable year. 2010 tax form 1040ez See Significant Participation Passive Activities , later. 2010 tax form 1040ez Example. 2010 tax form 1040ez John Pine holds interests in three passive activities, A, B, and C. 2010 tax form 1040ez The gross income and deductions from these activities for the taxable year are as follows:   A B C Total Gross income $7,000 $4,000 $12,000 $23,000 Deductions (16,000) (20,000) (8,000) (44,000)           Net income (loss) ($9,000) ($16,000) $4,000 ($21,000)   John Pine’s $21,000 passive activity loss for the taxable year is disallowed. 2010 tax form 1040ez Therefore, a ratable portion of the losses from activities A and B is disallowed. 2010 tax form 1040ez He figures the disallowed portion of each loss as follows: A: $21,000 x $9,000/$25,000 $7,560 B: $21,000 x $16,000/$25,000 13,440     Total $21,000 Allocation within loss activities. 2010 tax form 1040ez   If all or any part of your loss from an activity is disallowed under Allocation of disallowed passive activity loss among activities for the tax year, a ratable portion of each of your passive activity deductions (defined later), other than an excluded deduction (defined below) from such activity is disallowed. 2010 tax form 1040ez The ratable portion of a passive activity deduction is the amount of the disallowed portion of the loss from the activity for the tax year multiplied by the fraction obtained by dividing: The amount of such deduction; by The sum of all of your passive activity deductions (other than excluded deductions) from that activity from the tax year. 2010 tax form 1040ez Excluded deductions. 2010 tax form 1040ez    “Excluded deduction” means any passive activity deduction that is taken into account in computing your net income from an item of property for a taxable year in which an amount of the taxpayer's gross income from such item of property is treated as not from a passive activity. 2010 tax form 1040ez See Recharacterization of Passive Income , later. 2010 tax form 1040ez Separately identified deductions. 2010 tax form 1040ez   In identifying the deductions from an activity that are disallowed, you do not need to account separately for a deduction unless such deduction may, if separately taken into account, result in an income tax liability for any tax year different from that which would result were such deduction not taken into account separately. 2010 tax form 1040ez   Use Form 8582, Worksheet 7, for any activity if you have passive activity deductions for that activity that must be separately identified. 2010 tax form 1040ez   Deductions that must be accounted for separately include (but are not limited to) the following deductions. 2010 tax form 1040ez Deductions that arise in a rental real estate activity in tax years in which you actively participate in such activity. 2010 tax form 1040ez See Active participation , later. 2010 tax form 1040ez Deductions that arise in a rental real estate activity in tax years in which you do not actively participate in such activity. 2010 tax form 1040ez See Active participation , later. 2010 tax form 1040ez Losses from sales or exchanges of capital assets. 2010 tax form 1040ez Section 1231 losses. 2010 tax form 1040ez See Section 1231 Gains and Losses in Publication 544, Sales and Other Disposition of Assets, for more information. 2010 tax form 1040ez Carryover of Disallowed Deductions In the case of an activity with respect to which any deductions or credits are disallowed for a taxable year (the loss activity), the disallowed deductions are allocated among your activities for the next tax year in a manner that reasonably reflects the extent to which each activity continues the loss activity. 2010 tax form 1040ez The disallowed deductions or credits allocated to an activity under the preceding sentence are treated as deductions or credits from the activity for the next tax year. 2010 tax form 1040ez For more information, see Regulations section 1. 2010 tax form 1040ez 469-1(f)(4). 2010 tax form 1040ez Passive Activity Credit Generally, the passive activity credit for the tax year is disallowed. 2010 tax form 1040ez The passive activity credit is the amount by which the sum of all your credits subject to the passive activity rules exceed your regular tax liability allocable to all passive activities for the tax year. 2010 tax form 1040ez Credits that are included in figuring the general business credit are subject to the passive activity rules. 2010 tax form 1040ez See the Instructions for Form 8582-CR for more information. 2010 tax form 1040ez Publicly Traded Partnership You must apply the rules in this part separately to your income or loss from a passive activity held through a publicly traded partnership (PTP). 2010 tax form 1040ez You also must apply the limit on passive activity credits separately to your credits from a passive activity held through a PTP. 2010 tax form 1040ez You can offset deductions from passive activities of a PTP only against income or gain from passive activities of the same PTP. 2010 tax form 1040ez Likewise, you can offset credits from passive activities of a PTP only against the tax on the net passive income from the same PTP. 2010 tax form 1040ez This separate treatment rule also applies to a regulated investment company holding an interest in a PTP for the items attributable to that interest. 2010 tax form 1040ez For more information on how to apply the passive activity loss rules to PTPs, and on how to apply the limit on passive activity credits to PTPs, see Publicly Traded Partnerships (PTPs) in the Instructions for Forms 8582 and 8582-CR, respectively. 2010 tax form 1040ez Excess Farm Loss If you receive an applicable subsidy for any tax year and you have an excess farm loss for the tax year, special rules apply. 2010 tax form 1040ez These rules do not apply to C corporations. 2010 tax form 1040ez For information, see the Instructions for Schedule F (Form 1040), Profit or Loss From Farming. 2010 tax form 1040ez Passive Activities There are two kinds of passive activities. 2010 tax form 1040ez Trade or business activities in which you do not materially participate during the year. 2010 tax form 1040ez Rental activities, even if you do materially participate in them, unless you are a real estate professional. 2010 tax form 1040ez Material participation in a trade or business is discussed later, under Activities That Are Not Passive Activities . 2010 tax form 1040ez Treatment of former passive activities. 2010 tax form 1040ez   A former passive activity is an activity that was a passive activity in any earlier tax year, but is not a passive activity in the current tax year. 2010 tax form 1040ez You can deduct a prior year's unallowed loss from the activity up to the amount of your current year net income from the activity. 2010 tax form 1040ez Treat any remaining prior year unallowed loss like you treat any other passive loss. 2010 tax form 1040ez   In addition, any prior year unallowed passive activity credits from a former passive activity offset the allocable part of your current year tax liability. 2010 tax form 1040ez The allocable part of your current year tax liability is that part of this year's tax liability that is allocable to the current year net income from the former passive activity. 2010 tax form 1040ez You figure this after you reduce your net income from the activity by any prior year unallowed loss from that activity (but not below zero). 2010 tax form 1040ez Trade or Business Activities A trade or business activity is an activity that: Involves the conduct of a trade or business (that is, deductions would be allowable under section 162 of the Internal Revenue Code if other limitations, such as the passive activity rules, did not apply), Is conducted in anticipation of starting a trade or business, or Involves research or experimental expenditures that are deductible under Internal Revenue Code section 174 (or that would be deductible if you chose to deduct rather than capitalize them). 2010 tax form 1040ez A trade or business activity does not include a rental activity or the rental of property that is incidental to an activity of holding the property for investment. 2010 tax form 1040ez You generally report trade or business activities on Schedule C, C-EZ, F, or in Part II or III of Schedule E. 2010 tax form 1040ez Rental Activities A rental activity is a passive activity even if you materially participated in that activity, unless you materially participated as a real estate professional. 2010 tax form 1040ez See Real Estate Professional under Activities That Are Not Passive Activities, later. 2010 tax form 1040ez An activity is a rental activity if tangible property (real or personal) is used by customers or held for use by customers, and the gross income (or expected gross income) from the activity represents amounts paid (or to be paid) mainly for the use of the property. 2010 tax form 1040ez It does not matter whether the use is under a lease, a service contract, or some other arrangement. 2010 tax form 1040ez Exceptions. 2010 tax form 1040ez   Your activity is not a rental activity if any of the following apply. 2010 tax form 1040ez The average period of customer use of the property is 7 days or less. 2010 tax form 1040ez You figure the average period of customer use by dividing the total number of days in all rental periods by the number of rentals during the tax year. 2010 tax form 1040ez If the activity involves renting more than one class of property, multiply the average period of customer use of each class by a fraction. 2010 tax form 1040ez The numerator of the fraction is the gross rental income from that class of property and the denominator is the activity's total gross rental income. 2010 tax form 1040ez The activity's average period of customer use will equal the sum of the amounts for each class. 2010 tax form 1040ez The average period of customer use of the property, as figured in (1) above, is 30 days or less and you provide significant personal services with the rentals. 2010 tax form 1040ez Significant personal services include only services performed by individuals. 2010 tax form 1040ez To determine if personal services are significant, all relevant facts and circumstances are taken into consideration, including the frequency of the services, the type and amount of labor required to perform the services, and the value of the services relative to the amount charged for use of the property. 2010 tax form 1040ez Significant personal services do not include the following. 2010 tax form 1040ez Services needed to permit the lawful use of the property, Services to repair or improve property that would extend its useful life for a period substantially longer than the average rental, and Services that are similar to those commonly provided with long-term rentals of real estate, such as cleaning and maintenance of common areas or routine repairs. 2010 tax form 1040ez You provide extraordinary personal services in making the rental property available for customer use. 2010 tax form 1040ez Services are extraordinary personal services if they are performed by individuals and the customers' use of the property is incidental to their receipt of the services. 2010 tax form 1040ez The rental is incidental to a nonrental activity. 2010 tax form 1040ez The rental of property is incidental to an activity of holding property for investment if the main purpose of holding the property is to realize a gain from its appreciation and the gross rental income from the property is less than 2% of the smaller of the property's unadjusted basis or fair market value. 2010 tax form 1040ez The unadjusted basis of property is its cost not reduced by depreciation or any other basis adjustment. 2010 tax form 1040ez The rental of property is incidental to a trade or business activity if all of the following apply. 2010 tax form 1040ez You own an interest in the trade or business activity during the year. 2010 tax form 1040ez The rental property was used mainly in that trade or business activity during the current year, or during at least 2 of the 5 preceding tax years. 2010 tax form 1040ez Your gross rental income from the property is less than 2% of the smaller of its unadjusted basis or fair market value. 2010 tax form 1040ez Lodging provided to an employee or the employee's spouse or dependents is incidental to the activity or activities in which the employee performs services if the lodging is furnished for the employer's convenience. 2010 tax form 1040ez You customarily make the rental property available during defined business hours for nonexclusive use by various customers. 2010 tax form 1040ez You provide the property for use in a nonrental activity in your capacity as an owner of an interest in the partnership, S corporation, or joint venture conducting that activity. 2010 tax form 1040ez    If you meet any of the exceptions listed above, see the instructions for Form 8582 for information about how to report any income or loss from the activity. 2010 tax form 1040ez Special $25,000 allowance. 2010 tax form 1040ez   If you or your spouse actively participated in a passive rental real estate activity, the amount of the passive activity loss that is disallowed is decreased and you therefore can deduct up to $25,000 of loss from the activity from your nonpassive income. 2010 tax form 1040ez This special allowance is an exception to the general rule disallowing the passive activity loss. 2010 tax form 1040ez Similarly, you can offset credits from the activity against the tax on up to $25,000 of nonpassive income after taking into account any losses allowed under this exception. 2010 tax form 1040ez   If you are married, filing a separate return, and lived apart from your spouse for the entire tax year, your special allowance cannot be more than $12,500. 2010 tax form 1040ez If you lived with your spouse at any time during the year and are filing a separate return, you cannot use the special allowance to reduce your nonpassive income or tax on nonpassive income. 2010 tax form 1040ez   The maximum special allowance is reduced if your modified adjusted gross income exceeds certain amounts. 2010 tax form 1040ez See Phaseout rule , later. 2010 tax form 1040ez Example. 2010 tax form 1040ez Kate, a single taxpayer, has $70,000 in wages, $15,000 income from a limited partnership, a $26,000 loss from rental real estate activities in which she actively participated, and is not subject to the modified adjusted gross income phaseout rule. 2010 tax form 1040ez She can use $15,000 of her $26,000 loss to offset her $15,000 passive income from the partnership. 2010 tax form 1040ez She actively participated in her rental real estate activities, so she can use the remaining $11,000 rental real estate loss to offset $11,000 of her nonpassive income (wages). 2010 tax form 1040ez Commercial revitalization deduction (CRD). 2010 tax form 1040ez   The special allowance must first be applied to losses from rental real estate activities figured without the CRD. 2010 tax form 1040ez Any remaining part of the special allowance is available for the CRD from the rental real estate activities and is not subject to the active participation rules or the phaseout based on modified adjusted gross income. 2010 tax form 1040ez You cannot claim a CRD for a building placed in service after December 31, 2009. 2010 tax form 1040ez Active participation. 2010 tax form 1040ez   Active participation is not the same as material participation (defined later). 2010 tax form 1040ez Active participation is a less stringent standard than material participation. 2010 tax form 1040ez For example, you may be treated as actively participating if you make management decisions in a significant and bona fide sense. 2010 tax form 1040ez Management decisions that count as active participation include approving new tenants, deciding on rental terms, approving expenditures, and similar decisions. 2010 tax form 1040ez   Only individuals can actively participate in rental real estate activities. 2010 tax form 1040ez However, a decedent's estate is treated as actively participating for its tax years ending less than 2 years after the decedent's death, if the decedent would have satisfied the active participation requirement for the activity for the tax year the decedent died. 2010 tax form 1040ez   A decedent's qualified revocable trust can also be treated as actively participating if both the trustee and the executor (if any) of the estate choose to treat the trust as part of the estate. 2010 tax form 1040ez The choice applies to tax years ending after the decedent's death and before: 2 years after the decedent's death if no estate tax return is required, or 6 months after the estate tax liability is finally determined if an estate tax return is required. 2010 tax form 1040ez   The choice is irrevocable and cannot be made later than the due date for the estate's first income tax return (including any extensions). 2010 tax form 1040ez   Limited partners are not treated as actively participating in a partnership's rental real estate activities. 2010 tax form 1040ez   You are not treated as actively participating in a rental real estate activity unless your interest in the activity (including your spouse's interest) was at least 10% (by value) of all interests in the activity throughout the year. 2010 tax form 1040ez   Active participation is not required to take the low-income housing credit, the rehabilitation investment credit, or CRD from rental real estate activities. 2010 tax form 1040ez Example. 2010 tax form 1040ez Mike, a single taxpayer, had the following income and loss during the tax year: Salary $42,300 Dividends 300 Interest 1,400 Rental loss (4,000) The rental loss came from a house Mike owned. 2010 tax form 1040ez He advertised and rented the house to the current tenant himself. 2010 tax form 1040ez He also collected the rents and did the repairs or hired someone to do them. 2010 tax form 1040ez Even though the rental loss is a loss from a passive activity, Mike can use the entire $4,000 loss to offset his other income because he actively participated. 2010 tax form 1040ez Phaseout rule. 2010 tax form 1040ez   The maximum special allowance of $25,000 ($12,500 for married individuals filing separate returns and living apart at all times during the year) is reduced by 50% of the amount of your modified adjusted gross income that is more than $100,000 ($50,000 if you are married filing separately). 2010 tax form 1040ez If your modified adjusted gross income is $150,000 or more ($75,000 or more if you are married filing separately), you generally cannot use the special allowance. 2010 tax form 1040ez    Modified adjusted gross income for this purpose is your adjusted gross income figured without the following. 2010 tax form 1040ez Taxable social security and tier 1 railroad retirement benefits. 2010 tax form 1040ez Deductible contributions to individual retirement accounts (IRAs) and section 501(c)(18) pension plans. 2010 tax form 1040ez The exclusion from income of interest from qualified U. 2010 tax form 1040ez S. 2010 tax form 1040ez savings bonds used to pay qualified higher education expenses. 2010 tax form 1040ez The exclusion from income of amounts received from an employer's adoption assistance program. 2010 tax form 1040ez Passive activity income or loss included on Form 8582. 2010 tax form 1040ez Any rental real estate loss allowed because you materially participated in the rental activity as a Real Estate Professional (as discussed later, under Activities That Are Not Passive Activities). 2010 tax form 1040ez Any overall loss from a publicly traded partnership (see Publicly Traded Partnerships (PTPs) in the instructions for Form 8582). 2010 tax form 1040ez The deduction for the employer-equivalent portion of self-employment tax. 2010 tax form 1040ez The deduction for domestic production activities. 2010 tax form 1040ez The deduction allowed for interest on student loans. 2010 tax form 1040ez The deduction for qualified tuition and related expenses. 2010 tax form 1040ez Example. 2010 tax form 1040ez During 2013, John was unmarried and was not a real estate professional. 2010 tax form 1040ez For 2013, he had $120,000 in salary and a $31,000 loss from his rental real estate activities in which he actively participated. 2010 tax form 1040ez His modified adjusted gross income is $120,000. 2010 tax form 1040ez When he files his 2013 return, he can deduct only $15,000 of his passive activity loss. 2010 tax form 1040ez He must carry over the remaining $16,000 passive activity loss to 2014. 2010 tax form 1040ez He figures his deduction and carryover as follows: Adjusted gross income, modified as required $120,000       Minus amount not subject to phaseout 100,000 Amount subject to phaseout rule $20,000 Multiply by 50% × 50% Required reduction to special allowance $10,000 Maximum special allowance $25,000 Minus required reduction (see above) 10,000 Adjusted special allowance $15,000 Passive loss from rental real estate $31,000 Deduction allowable/Adjusted  special allowance (see above) 15,000       Amount that must be carried forward $16,000 Exceptions to the phaseout rules. 2010 tax form 1040ez   A higher phaseout range applies to rehabilitation investment credits from rental real estate activities. 2010 tax form 1040ez For those credits, the phaseout of the $25,000 special allowance starts when your modified adjusted gross income exceeds $200,000 ($100,000 if you are a married individual filing a separate return and living apart at all times during the year). 2010 tax form 1040ez   There is no phaseout of the $25,000 special allowance for low-income housing credits or for the CRD. 2010 tax form 1040ez Ordering rules. 2010 tax form 1040ez   If you have more than one of the exceptions to the phaseout rules in the same tax year, you must apply the $25,000 phaseout against your passive activity losses and credits in the following order. 2010 tax form 1040ez The portion of passive activity losses not attributable to the CRD. 2010 tax form 1040ez The portion of passive activity losses attributable to the CRD. 2010 tax form 1040ez The portion of passive activity credits attributable to credits other than the rehabilitation and low-income housing credits. 2010 tax form 1040ez The portion of passive activity credits attributable to the rehabilitation credit. 2010 tax form 1040ez The portion of passive activity credits attributable to the low-income housing credit. 2010 tax form 1040ez Activities That Are Not Passive Activities The following are not passive activities. 2010 tax form 1040ez Trade or business activities in which you materially participated for the tax year. 2010 tax form 1040ez A working interest in an oil or gas well which you hold directly or through an entity that does not limit your liability (such as a general partner interest in a partnership). 2010 tax form 1040ez It does not matter whether you materially participated in the activity for the tax year. 2010 tax form 1040ez However, if your liability was limited for part of the year (for example, you converted your general partner interest to a limited partner interest during the year) and you had a net loss from the well for the year, some of your income and deductions from the working interest may be treated as passive activity gross income and passive activity deductions. 2010 tax form 1040ez  See Temporary Regulations section 1. 2010 tax form 1040ez 469-1T(e)(4)(ii). 2010 tax form 1040ez The rental of a dwelling unit that you also used for personal purposes during the year for more than the greater of 14 days or 10% of the number of days during the year that the home was rented at a fair rental. 2010 tax form 1040ez An activity of trading personal property for the account of those who own interests in the activity. 2010 tax form 1040ez See Temporary Regulations section 1. 2010 tax form 1040ez 469-1T(e)(6). 2010 tax form 1040ez Rental real estate activities in which you materially participated as a real estate professional. 2010 tax form 1040ez See Real Estate Professional , later. 2010 tax form 1040ez You should not enter income and losses from these activities on Form 8582. 2010 tax form 1040ez Instead, enter them on the forms or schedules you would normally use. 2010 tax form 1040ez Material Participation A trade or business activity is not a passive activity if you materially participated in the activity. 2010 tax form 1040ez Material participation tests. 2010 tax form 1040ez    You materially participated in a trade or business activity for a tax year if you satisfy any of the following tests. 2010 tax form 1040ez You participated in the activity for more than 500 hours. 2010 tax form 1040ez Your participation was substantially all the participation in the activity of all individuals for the tax year, including the participation of individuals who did not own any interest in the activity. 2010 tax form 1040ez You participated in the activity for more than 100 hours during the tax year, and you participated at least as much as any other individual (including individuals who did not own any interest in the activity) for the year. 2010 tax form 1040ez The activity is a significant participation activity, and you participated in all significant participation activities for more than 500 hours. 2010 tax form 1040ez A significant participation activity is any trade or business activity in which you participated for more than 100 hours during the year and in which you did not materially participate under any of the material participation tests, other than this test. 2010 tax form 1040ez See Significant Participation Passive Activities , under Recharacterization of Passive Income, later. 2010 tax form 1040ez You materially participated in the activity for any 5 (whether or not consecutive) of the 10 immediately preceding tax years. 2010 tax form 1040ez The activity is a personal service activity in which you materially participated for any 3 (whether or not consecutive) preceding tax years. 2010 tax form 1040ez An activity is a personal service activity if it involves the performance of personal services in the fields of health (including veterinary services), law, engineering, architecture, accounting, actuarial science, performing arts, consulting, or any other trade or business in which capital is not a material income-producing factor. 2010 tax form 1040ez Based on all the facts and circumstances, you participated in the activity on a regular, continuous, and substantial basis during the year. 2010 tax form 1040ez   You did not materially participate in the activity under test (7) if you participated in the activity for 100 hours or less during the year. 2010 tax form 1040ez Your participation in managing the activity does not count in determining whether you materially participated under this test if: Any person other than you received compensation for managing the activity, or Any individual spent more hours during the tax year managing the activity than you did (regardless of whether the individual was compensated for the management services). 2010 tax form 1040ez Participation. 2010 tax form 1040ez   In general, any work you do in connection with an activity in which you own an interest is treated as participation in the activity. 2010 tax form 1040ez Work not usually performed by owners. 2010 tax form 1040ez   You do not treat the work you do in connection with an activity as participation in the activity if both of the following are true. 2010 tax form 1040ez The work is not work that is customarily done by the owner of that type of activity. 2010 tax form 1040ez One of your main reasons for doing the work is to avoid the disallowance of any loss or credit from the activity under the passive activity rules. 2010 tax form 1040ez Participation as an investor. 2010 tax form 1040ez   You do not treat the work you do in your capacity as an investor in an activity as participation unless you are directly involved in the day-to-day management or operations of the activity. 2010 tax form 1040ez Work you do as an investor includes: Studying and reviewing financial statements or reports on operations of the activity, Preparing or compiling summaries or analyses of the finances or operations of the activity for your own use, and Monitoring the finances or operations of the activity in a nonmanagerial capacity. 2010 tax form 1040ez Spouse's participation. 2010 tax form 1040ez   Your participation in an activity includes your spouse's participation. 2010 tax form 1040ez This applies even if your spouse did not own any interest in the activity and you and your spouse do not file a joint return for the year. 2010 tax form 1040ez Proof of participation. 2010 tax form 1040ez You can use any reasonable method to prove your participation in an activity for the year. 2010 tax form 1040ez You do not have to keep contemporaneous daily time reports, logs, or similar documents if you can establish your participation in some other way. 2010 tax form 1040ez For example, you can show the services you performed and the approximate number of hours spent by using an appointment book, calendar, or narrative summary. 2010 tax form 1040ez Limited partners. 2010 tax form 1040ez   If you owned an activity as a limited partner, you generally are not treated as materially participating in the activity. 2010 tax form 1040ez However, you are treated as materially participating in the activity if you met test (1), (5), or (6) under Material participation tests , discussed earlier, for the tax year. 2010 tax form 1040ez   You are not treated as a limited partner, however, if you also were a general partner in the partnership at all times during the partnership's tax year ending with or within your tax year (or, if shorter, during that part of the partnership's tax year in which you directly or indirectly owned your limited partner interest). 2010 tax form 1040ez Retired or disabled farmer and surviving spouse of a farmer. 2010 tax form 1040ez   If you are a retired or disabled farmer, you are treated as materially participating in a farming activity if you materially participated for 5 or more of the 8 years before your retirement or disability. 2010 tax form 1040ez Similarly, if you are a surviving spouse of a farmer, you are treated as materially participating in a farming activity if the real property used in the activity meets the estate tax rules for special valuation of farm property passed from a qualifying decedent, and you actively manage the farm. 2010 tax form 1040ez Corporations. 2010 tax form 1040ez   A closely held corporation or a personal service corporation is treated as materially participating in an activity only if one or more shareholders holding more than 50% by value of the outstanding stock of the corporation materially participate in the activity. 2010 tax form 1040ez   A closely held corporation can also satisfy the material participation standard by meeting the first two requirements for the qualifying business exception from the at-risk limits. 2010 tax form 1040ez See Special exception for qualified corporations under Activities Covered by the At-Risk Rules, later. 2010 tax form 1040ez Real Estate Professional Generally, rental activities are passive activities even if you materially participated in them. 2010 tax form 1040ez However, if you qualified as a real estate professional, rental real estate activities in which you materially participated are not passive activities. 2010 tax form 1040ez For this purpose, each interest you have in a rental real estate activity is a separate activity, unless you choose to treat all interests in rental real estate activities as one activity. 2010 tax form 1040ez See the Instructions for Schedule E (Form 1040), Supplemental Income and Loss, for information about making this choice. 2010 tax form 1040ez If you qualified as a real estate professional for 2013, report income or losses from rental real estate activities in which you materially participated as nonpassive income or losses, and complete line 43 of Schedule E (Form 1040). 2010 tax form 1040ez If you also have an unallowed loss from these activities from an earlier year when you did not qualify, see Treatment of former passive activities under Passive Activities, earlier. 2010 tax form 1040ez Qualifications. 2010 tax form 1040ez   You qualified as a real estate professional for the year if you met both of the following requirements. 2010 tax form 1040ez More than half of the personal services you performed in all trades or businesses during the tax year were performed in real property trades or businesses in which you materially participated. 2010 tax form 1040ez You performed more than 750 hours of services during the tax year in real property trades or businesses in which you materially participated. 2010 tax form 1040ez   Do not count personal services you performed as an employee in real property trades or businesses unless you were a 5% owner of your employer. 2010 tax form 1040ez You were a 5% owner if you owned (or are considered to have owned) more than 5% of your employer's outstanding stock, outstanding voting stock, or capital or profits interest. 2010 tax form 1040ez   If you file a joint return, do not count your spouse's personal services to determine whether you met the preceding requirements. 2010 tax form 1040ez However, you can count your spouse's participation in an activity in determining if you materially participated. 2010 tax form 1040ez Real property trades or businesses. 2010 tax form 1040ez   A real property trade or business is a trade or business that does any of the following with real property. 2010 tax form 1040ez Develops or redevelops it. 2010 tax form 1040ez Constructs or reconstructs it. 2010 tax form 1040ez Acquires it. 2010 tax form 1040ez Converts it. 2010 tax form 1040ez Rents or leases it. 2010 tax form 1040ez Operates or manages it. 2010 tax form 1040ez Brokers it. 2010 tax form 1040ez Closely held corporations. 2010 tax form 1040ez   A closely held corporation can qualify as a real estate professional if more than 50% of the gross receipts for its tax year came from real property trades or businesses in which it materially participated. 2010 tax form 1040ez Passive Activity Income and Deductions In figuring your net income or loss from a passive activity, take into account only passive activity income and passive activity deductions. 2010 tax form 1040ez Self-charged interest. 2010 tax form 1040ez   Certain self-charged interest income or deductions may be treated as passive activity gross income or passive activity deductions if the loan proceeds are used in a passive activity. 2010 tax form 1040ez   Generally, self-charged interest income and deductions result from loans between you and a partnership or S corporation in which you had a direct or indirect ownership interest. 2010 tax form 1040ez This includes both loans you made to the partnership or S corporation and loans the partnership or S corporation made to you. 2010 tax form 1040ez   It also includes loans from one partnership or S corporation to another partnership or S corporation if each owner in the borrowing entity has the same proportional ownership interest in the lending entity. 2010 tax form 1040ez    Exception. 2010 tax form 1040ez The self-charged interest rules do not apply to your interest in a partnership or S corporation if the entity made an election under Regulations section 1. 2010 tax form 1040ez 469-7(g) to avoid the application of these rules. 2010 tax form 1040ez For more details on the self-charged interest rules, see Regulations section 1. 2010 tax form 1040ez 469-7. 2010 tax form 1040ez Passive Activity Income Passive activity income includes all income from passive activities and generally includes gain from disposition of an interest in a passive activity or property used in a passive activity. 2010 tax form 1040ez Passive activity income does not include the following items. 2010 tax form 1040ez Income from an activity that is not a passive activity. 2010 tax form 1040ez These activities are discussed under Activities That Are Not Passive Activities , earlier. 2010 tax form 1040ez Portfolio income. 2010 tax form 1040ez This includes interest, dividends, annuities, and royalties not derived in the ordinary course of a trade or business. 2010 tax form 1040ez It includes gain or loss from the disposition of property that produces these types of income or that is held for investment. 2010 tax form 1040ez The exclusion for portfolio income does not apply to self-charged interest treated as passive activity income. 2010 tax form 1040ez For more information on self-charged interest, see Self-charged interest , earlier. 2010 tax form 1040ez Personal service income. 2010 tax form 1040ez This includes salaries, wages, commissions, self-employment income from trade or business activities in which you materially participated, deferred compensation, taxable social security and other retirement benefits, and payments from partnerships to partners for personal services. 2010 tax form 1040ez Income from positive section 481 adjustments allocated to activities other than passive activities. 2010 tax form 1040ez (Section 481 adjustments are adjustments that must be made due to changes in your accounting method. 2010 tax form 1040ez ) Income or gain from investments of working capital. 2010 tax form 1040ez Income from an oil or gas property if you treated any loss from a working interest in the property for any tax year beginning after 1986 as a nonpassive loss, as discussed in item (2) under Activities That Are Not Passive Activities , earlier. 2010 tax form 1040ez This also applies to income from other oil and gas property the basis of which is determined wholly or partly by the basis of the property in the preceding sentence. 2010 tax form 1040ez Any income from intangible property, such as a patent, copyright, or literary, musical, or artistic composition, if your personal efforts significantly contributed to the creation of the property. 2010 tax form 1040ez Any other income that must be treated as nonpassive income. 2010 tax form 1040ez See Recharacterization of Passive Income , later. 2010 tax form 1040ez Overall gain from any interest in a publicly traded partnership. 2010 tax form 1040ez See Publicly Traded Partnerships (PTPs) in the instructions for Form 8582. 2010 tax form 1040ez State, local, and foreign income tax refunds. 2010 tax form 1040ez Income from a covenant not to compete. 2010 tax form 1040ez Reimbursement of a casualty or theft loss included in gross income to recover all or part of a prior year loss deduction, if the loss deduction was not a passive activity deduction. 2010 tax form 1040ez Alaska Permanent Fund dividends. 2010 tax form 1040ez Cancellation of debt income, if at the time the debt is discharged the debt is not allocated to passive activities under the interest expense allocation rules. 2010 tax form 1040ez See chapter 4 of Publication 535, Business Expenses, for information about the rules for allocating interest. 2010 tax form 1040ez Disposition of property interests. 2010 tax form 1040ez   Gain on the disposition of an interest in property generally is passive activity income if, at the time of the disposition, the property was used in an activity that was a passive activity in the year of disposition. 2010 tax form 1040ez The gain generally is not passive activity income if, at the time of disposition, the property was used in an activity that was not a passive activity in the year of disposition. 2010 tax form 1040ez An exception to this general rule may apply if you previously used the property in a different activity. 2010 tax form 1040ez Exception for more than one use in the preceding 12 months. 2010 tax form 1040ez   If you used the property in more than one activity during the 12-month period before its disposition, you must allocate the gain between the activities on a basis that reasonably reflects the property's use during that period. 2010 tax form 1040ez Any gain allocated to a passive activity is passive activity income. 2010 tax form 1040ez   For this purpose, an allocation of the gain solely to the activity in which the property was mainly used during that period reasonably reflects the property's use if the fair market value of your interest in the property is not more than the lesser of: $10,000, or 10% of the total of the fair market value of your interest in the property and the fair market value of all other property used in that activity immediately before the disposition. 2010 tax form 1040ez Exception for substantially appreciated property. 2010 tax form 1040ez   The gain is passive activity income if the fair market value of the property at disposition was more than 120% of its adjusted basis and either of the following conditions applies. 2010 tax form 1040ez You used the property in a passive activity for 20% of the time you held your interest in the property. 2010 tax form 1040ez You used the property in a passive activity for the entire 24-month period before its disposition. 2010 tax form 1040ez If neither condition applies, the gain is not passive activity income. 2010 tax form 1040ez However, it is treated as portfolio income only if you held the property for investment for more than half of the time you held it in nonpassive activities. 2010 tax form 1040ez   For this purpose, treat property you held through a corporation (other than an S corporation) or other entity whose owners receive only portfolio income as property held in a nonpassive activity and as property held for investment. 2010 tax form 1040ez Also, treat the date you agree to transfer your interest for a fixed or determinable amount as the disposition date. 2010 tax form 1040ez   If you used the property in more than one activity during the 12-month period before its disposition, this exception applies only to the part of the gain allocated to a passive activity under the rules described in the preceding discussion. 2010 tax form 1040ez Disposition of property converted to inventory. 2010 tax form 1040ez   If you disposed of property that you had converted to inventory from its use in another activity (for example, you sold condominium units you previously held for use in a rental activity), a special rule may apply. 2010 tax form 1040ez Under this rule, you disregard the property's use as inventory and treat it as if it were still used in that other activity at the time of disposition. 2010 tax form 1040ez This rule applies only if you meet all of the following conditions. 2010 tax form 1040ez At the time of disposition, you held your interest in the property in a dealing activity (an activity that involves holding the property or similar property mainly for sale to customers in the ordinary course of a trade or business). 2010 tax form 1040ez Your other activities included a nondealing activity (an activity that does not involve holding similar property for sale to customers in the ordinary course of a trade or business) in which you used the property for more than 80% of the period you held it. 2010 tax form 1040ez You did not acquire or hold your interest in the property for the main purpose of selling it to customers in the ordinary course of a trade or business. 2010 tax form 1040ez Passive Activity Deductions Generally, a deduction is a passive activity deduction for a taxable year if and only if such deduction either: Arises in connection with the conduct of an activity that is a passive activity for the tax year; or Is treated as a deduction from an activity for the tax year because it was disallowed by the passive activity rules in the preceding year and carried forward to the tax year. 2010 tax form 1040ez For purposes of item (1), above, an item of deduction arises in the taxable year in which the item would be allowable as a deduction under the taxpayer's method of accounting if taxable income for all taxable years were determined without regard to the passive activity rules and without regard to the basis, excess farm loss, and at-risk limits. 2010 tax form 1040ez See Coordination with other limitations on deductions that apply before the passive activity rules , later. 2010 tax form 1040ez Passive activity deductions generally include losses from dispositions of property used in a passive activity at the time of the disposition and losses from a disposition of less than your entire interest in a passive activity. 2010 tax form 1040ez Exceptions. 2010 tax form 1040ez   Passive activity deductions do not include the following items. 2010 tax form 1040ez Deductions for expenses (other than interest expense) that are clearly and directly allocable to portfolio income. 2010 tax form 1040ez Qualified home mortgage interest, capitalized interest expenses, and other interest expenses (other than self-charged interest) properly allocable to passive activities. 2010 tax form 1040ez For more information on self-charged interest, see Self-charged interest under Passive Activity Income and Deductions, earlier. 2010 tax form 1040ez Losses from dispositions of property that produce portfolio income or property held for investment. 2010 tax form 1040ez State, local, and foreign income taxes. 2010 tax form 1040ez Miscellaneous itemized deductions that may be disallowed because of the 2%-of-adjusted-gross-income limit. 2010 tax form 1040ez Charitable contribution deductions. 2010 tax form 1040ez Net operating loss deductions. 2010 tax form 1040ez Percentage depletion carryovers for oil and gas wells. 2010 tax form 1040ez Capital loss carrybacks and carryovers. 2010 tax form 1040ez Items of deduction from a passive activity that are disallowed under the limits on deductions that apply before the passive activity rules. 2010 tax form 1040ez See Coordination with other limitations on deductions that apply before the passive activity rules , later. 2010 tax form 1040ez Deductions and losses that would have been allowed for tax years beginning before 1987 but for basis or at-risk limits. 2010 tax form 1040ez Net negative section 481 adjustments allocated to activities other than passive activities. 2010 tax form 1040ez (Section 481 adjustments are adjustments required due to changes in accounting methods. 2010 tax form 1040ez ) Casualty and theft losses, unless losses similar in cause and severity recur regularly in the activity. 2010 tax form 1040ez The deduction for the employer-equivalent portion of self-employment tax. 2010 tax form 1040ez Coordination with other limitations on deductions that apply before the passive activity rules. 2010 tax form 1040ez   An item of deduction from a passive activity that is disallowed for a tax year under the basis or at-risk limitations is not a passive activity deduction for the tax year. 2010 tax form 1040ez The following sections provide rules for figuring the extent to which items of deduction from a passive activity are disallowed for a tax year under the basis or at-risk limitations. 2010 tax form 1040ez Proration of deductions disallowed under basis limitations. 2010 tax form 1040ez   If any amount of your distributive share of a partnership's loss for the tax year is disallowed under the basis limitation, a ratable portion of your distributive share of each item of deduction or loss of the partnership is disallowed for the tax year. 2010 tax form 1040ez For this purpose, the ratable portion of an item of deduction or loss is the amount of such item multiplied by the fraction obtained by dividing: The amount of your distributive share of partnership loss that is disallowed for the taxable year; by The sum of your distributive shares of all items of deduction and loss of the partnership for the tax year. 2010 tax form 1040ez   If any amount of your pro rata share of an S corporation's loss for the tax year is disallowed under the basis limitation, a ratable portion of your pro rata share of each item of deduction or loss of the S corporation is disallowed for the tax year. 2010 tax form 1040ez For this purpose, the ratable portion of an item of deduction or loss is the amount of such item multiplied by the fraction obtained by dividing: The amount of your share of S corporation loss that is disallowed for the tax year; by The sum of your pro rata shares of all items of deduction and loss of the corporation for the tax year. 2010 tax form 1040ez Proration of deductions disallowed under at-risk limitation. 2010 tax form 1040ez   If any amount of your loss from an activity (as defined in Activities Covered by the At-Risk Rules , later) is disallowed under the at-risk rules for the tax year, a ratable portion of each item of deduction or loss from the activity is disallowed for the tax year. 2010 tax form 1040ez For this purpose, the ratable portion of an item of deduction or loss is the amount of such item multiplied by the fraction obtained by dividing: The amount of the loss from the activity that is disallowed for the tax year; by The sum of all deductions from the activity for the taxable year. 2010 tax form 1040ez Coordination of basis and at-risk limitations. 2010 tax form 1040ez   The portion of any item of deduction or loss that is disallowed for the tax year under the basis limitations is not taken into account for the taxable year in determining the loss from an activity (as defined in Activities Covered by the At-Risk Rules , later) for purposes of applying the at-risk rules. 2010 tax form 1040ez Separately identified items of deduction and loss. 2010 tax form 1040ez   In identifying the items of deduction and loss from an activity that are not disallowed under the basis and at-risk limitations (and that therefore may be treated as passive activity deductions), you need not account separately for any item of deduction or loss unless such item may, if separately taken into account, result in an income tax liability different from that which would result were such item of deduction or loss taken into account separately. 2010 tax form 1040ez   Items of deduction or loss that must be accounted for separately include (but are not limited to) items of deduction or loss that: Are attributable to separate activities. 2010 tax form 1040ez See Grouping Your Activities , later. 2010 tax form 1040ez Arise in a rental real estate activity in tax years in which you actively participate in such activity; Arise in a rental real estate activity in taxable years in which you do not actively participate in such activity; Arose in a taxable year beginning before 1987 and were not allowed for such taxable year under the basis or at-risk limitations; Are taken into account under section 613A(d) (relating to limitations on certain depletion deductions); Are taken into account under section 1211 (relating to the limitation on capital losses); Are taken into account under section 1231 (relating to property used in a trade or business and involuntary conversions). 2010 tax form 1040ez See Section 1231 Gains and Losses in Publication 544 for more information. 2010 tax form 1040ez Are attributable to pre-enactment interests in activities. 2010 tax form 1040ez See Regulations section 1. 2010 tax form 1040ez 469-11T(c). 2010 tax form 1040ez Grouping Your Activities You can treat one or more trade or business activities, or rental activities, as a single activity if those activities form an appropriate economic unit for measuring gain or loss under the passive activity rules. 2010 tax form 1040ez Grouping is important for a number of reasons. 2010 tax form 1040ez If you group two activities into one larger activity, you need only show material participation in the activity as a whole. 2010 tax form 1040ez But if the two activities are separate, you must show material participation in each one. 2010 tax form 1040ez On the other hand, if you group two activities into one larger activity and you dispose of one of the two, then you have disposed of only part of your entire interest in the activity. 2010 tax form 1040ez But if the two activities are separate and you dispose of one of them, then you have disposed of your entire interest in that activity. 2010 tax form 1040ez Grouping can also be important in determining whether you meet the 10% ownership requirement for actively participating in a rental real estate activity. 2010 tax form 1040ez Appropriate Economic Units Generally, to determine if activities form an appropriate economic unit, you must consider all the relevant facts and circumstances. 2010 tax form 1040ez You can use any reasonable method of applying the relevant facts and circumstances in grouping activities. 2010 tax form 1040ez The following factors have the greatest weight in determining whether activities form an appropriate economic unit. 2010 tax form 1040ez All of the factors do not have to apply to treat more than one activity as a single activity. 2010 tax form 1040ez The factors that you should consider are: The similarities and differences in the types of trades or businesses, The extent of common control, The extent of common ownership, The geographical location, and The interdependencies between or among activities, which may include the extent to which the activities: Buy or sell goods between or among themselves, Involve products or services that are generally provided together, Have the same customers, Have the same employees, or Use a single set of books and records to account for the activities. 2010 tax form 1040ez Example 1. 2010 tax form 1040ez John Jackson owns a bakery and a movie theater at a shopping mall in Baltimore and a bakery and movie theater in Philadelphia. 2010 tax form 1040ez Based on all the relevant facts and circumstances, there may be more than one reasonable method for grouping John's activities. 2010 tax form 1040ez For example, John may be able to group the movie theaters and the bakeries into: One activity, A movie theater activity and a bakery activity, A Baltimore activity and a Philadelphia activity, or Four separate activities. 2010 tax form 1040ez Example 2. 2010 tax form 1040ez Betty is a partner in ABC partnership, which sells nonfood items to grocery stores. 2010 tax form 1040ez Betty is also a partner in DEF (a trucking business). 2010 tax form 1040ez ABC and DEF are under common control. 2010 tax form 1040ez The main part of DEF's business is transporting goods for ABC. 2010 tax form 1040ez DEF is the only trucking business in which Betty is involved. 2010 tax form 1040ez Based on the rules of this section, Betty treats ABC's wholesale activity and DEF's trucking activity as a single activity. 2010 tax form 1040ez Consistency and disclosure requirement. 2010 tax form 1040ez   Generally, when you group activities into appropriate economic units, you may not regroup those activities in a later tax year. 2010 tax form 1040ez You must meet any disclosure requirements of the IRS when you first group your activities and when you add or dispose of any activities in your groupings. 2010 tax form 1040ez   However, if the original grouping is clearly inappropriate or there is a material change in the facts and circumstances that makes the original grouping clearly inappropriate, you must regroup the activities and comply with any disclosure requirements of the IRS. 2010 tax form 1040ez   See Disclosure Requirement , later. 2010 tax form 1040ez Regrouping by the IRS. 2010 tax form 1040ez   If any of the activities resulting from your grouping is not an appropriate economic unit and one of the primary purposes of your grouping (or failure to regroup) is to avoid the passive activity rules, the IRS may regroup your activities. 2010 tax form 1040ez Rental activities. 2010 tax form 1040ez   In general, you cannot group a rental activity with a trade or business activity. 2010 tax form 1040ez However, you can group them together if the activities form an appropriate economic unit and: The rental activity is insubstantial in relation to the trade or business activity, The trade or business activity is insubstantial in relation to the rental activity, or Each owner of the trade or business activity has the same ownership interest in the rental activity, in which case the part of the rental activity that involves the rental of items of property for use in the trade or business activity may be grouped with the trade or business activity. 2010 tax form 1040ez Example. 2010 tax form 1040ez Herbert and Wilma are married and file a joint return. 2010 tax form 1040ez Healthy Food, an S corporation, is a grocery store business. 2010 tax form 1040ez Herbert is Healthy Food's only shareholder. 2010 tax form 1040ez Plum Tower, an S corporation, owns and rents out the building. 2010 tax form 1040ez Wilma is Plum Tower's only shareholder. 2010 tax form 1040ez Plum Tower rents part of its building to Healthy Food. 2010 tax form 1040ez Plum Tower's grocery store rental business and Healthy Food's grocery business are not insubstantial in relation to each other. 2010 tax form 1040ez Herbert and Wilma file a joint return, so they are treated as one taxpayer for purposes of the passive activity rules. 2010 tax form 1040ez The same owner (Herbert and Wilma) owns both Healthy Food and Plum Tower with the same ownership interest (100% in each). 2010 tax form 1040ez If the grouping forms an appropriate economic unit, as discussed earlier, Herbert and Wilma can group Plum Tower's grocery store rental and Healthy Food's grocery business into a single trade or business activity. 2010 tax form 1040ez Grouping of real and personal property rentals. 2010 tax form 1040ez   In general, you cannot treat an activity involving the rental of real property and an activity involving the rental of personal property as a single activity. 2010 tax form 1040ez However, you can treat them as a single activity if you provide the personal property in connection with the real property or the real property in connection with the personal property. 2010 tax form 1040ez Certain activities may not be grouped. 2010 tax form 1040ez   In general, if you own an interest as a limited partner or a limited entrepreneur in one of the following activities, you may not group that activity with any other activity in another type of business. 2010 tax form 1040ez Holding, producing, or distributing motion picture films or video tapes. 2010 tax form 1040ez Farming. 2010 tax form 1040ez Leasing any section 1245 property (as defined in section 1245(a)(3) of the Internal Revenue Code). 2010 tax form 1040ez For a list of section 1245 property, see Section 1245 property under Activities Covered by the At-Risk Rules , later. 2010 tax form 1040ez Exploring for, or exploiting, oil and gas resources. 2010 tax form 1040ez Exploring for, or exploiting, geothermal deposits. 2010 tax form 1040ez   If you own an interest as a limited partner or a limited entrepreneur in an activity described in the list above, you may group that activity with another activity in the same type of business if the grouping forms an appropriate economic unit as discussed earlier. 2010 tax form 1040ez Limited entrepreneur. 2010 tax form 1040ez   A limited entrepreneur is a person who: Has an interest in an enterprise other than as a limited partner, and Does not actively participate in the management of the enterprise. 2010 tax form 1040ez Activities conducted through another entity. 2010 tax form 1040ez   A personal service corporation, closely held corporation, partnership, or S corporation must group its activities using the rules discussed in this section. 2010 tax form 1040ez Once the entity groups its activities, you, as the partner or shareholder of the entity, may group those activities (following the rules of this section): With each other, With activities conducted directly by you, or With activities conducted through other entities. 2010 tax form 1040ez    You may not treat activities grouped together by the entity as separate activities. 2010 tax form 1040ez Personal service and closely held corporations. 2010 tax form 1040ez   You may group an activity conducted through a personal service or closely held corporation with your other activities only to determine whether you materially or significantly participated in those other activities. 2010 tax form 1040ez See Material Participation , earlier, and Significant Participation Passive Activities , later. 2010 tax form 1040ez Publicly traded partnership (PTP). 2010 tax form 1040ez   You may not group activities conducted through a PTP with any other activity, including an activity conducted through another PTP. 2010 tax form 1040ez Partial dispositions. 2010 tax form 1040ez   If you dispose of substantially all of an activity during your tax year, you may treat the part disposed of as a separate activity. 2010 tax form 1040ez However, you can do this only if you can show with reasonable certainty: The amount of deductions and credits disallowed in prior years under the passive activity rules that is allocable to the part of the activity disposed of, and The amount of gross income and any other deductions and credits for the current tax year that is allocable to the part of the activity disposed of. 2010 tax form 1040ez Disclosure Requirement For tax years beginning after January 24, 2010, the following disclosure requirements for groupings apply. 2010 tax form 1040ez You are required to report certain changes to your groupings that occur during the tax year to the IRS. 2010 tax form 1040ez If you fail to report these changes, each trade or business activity or rental activity will be treated as a separate activity. 2010 tax form 1040ez You will be considered to have made a timely disclosure if you filed all affected income tax returns consistent with the claimed grouping and make the required disclosure on the income tax return for the year in which you first discovered the failure to disclose. 2010 tax form 1040ez If the IRS discovered the failure to disclose, you must have reasonable cause for not making the required disclosure. 2010 tax form 1040ez New grouping. 2010 tax form 1040ez   You must file a written statement with your original income tax return for the first tax year in which two or more activities are originally grouped into a single activity. 2010 tax form 1040ez The statement must provide the names, addresses, and employer identification numbers (EINs), if applicable, for the activities being grouped as a single activity. 2010 tax form 1040ez In addition, the statement must contain a declaration that the grouped activities make up an appropriate economic unit for the measurement of gain or loss under the passive activity rules. 2010 tax form 1040ez Addition to an existing grouping. 2010 tax form 1040ez   You must file a written statement with your original income tax return for the tax year in which you add a new activity to an existing group. 2010 tax form 1040ez The statement must provide the name, address, and EIN, if applicable, for the activity that is being added and for the activities in the existing group. 2010 tax form 1040ez In addition, the statement must contain a declaration that the activities make up an appropriate economic unit for the measurement of gain or loss under the passive activity rules. 2010 tax form 1040ez Regrouping. 2010 tax form 1040ez   You must file a written statement with your original income tax return for the tax year in which you regroup the activities. 2010 tax form 1040ez The statement must provide the names, addresses, and EINs, if applicable, for the activities that are being regrouped. 2010 tax form 1040ez If two or more activities are being regrouped into a single activity, the statement must contain a declaration that the regrouped activities make up an appropriate economic unit for the measurement of gain or loss under the passive activity rules. 2010 tax form 1040ez In addition, the statement must contain an explanation of the material change in the facts and circumstances that made the original grouping clearly inappropriate. 2010 tax form 1040ez Groupings by partnerships and S corporations. 2010 tax form 1040ez   Partnerships and S corporations are not subject to the rules for new grouping, addition to an existing grouping, or regrouping. 2010 tax form 1040ez Instead, they must comply with the disclosure instructions for grouping activities provided in their Form 1065, U. 2010 tax form 1040ez S. 2010 tax form 1040ez Return of Partnership Income, or Form 1120S, U. 2010 tax form 1040ez S. 2010 tax form 1040ez Income Tax Return for an S Corporation, whichever is applicable. 2010 tax form 1040ez   The partner or shareholder is not required to make a separate disclosure of the groupings disclosed by the entity unless the partner or shareholder: Groups together any of the activities that the entity does not group together, Groups the entity's activities with activities conducted directly by the partner or shareholder, or Groups an entity's activities with activities conducted through another entity. 2010 tax form 1040ez   A partner or shareholder may not treat activities grouped together by the entity as separate activities. 2010 tax form 1040ez Recharacterization of Passive Income Net income from the following passive activities may have to be recharacterized and excluded from passive activity income. 2010 tax form 1040ez Significant participation passive activities, Rental of property when less than 30% of the unadjusted basis of the property is subject to depreciation, Equity-financed lending activities, Rental of property incidental to development activities, Rental of property to nonpassive activities, and Licensing of intangible property by  pass-through entities. 2010 tax form 1040ez If you are engaged in or have an interest in one of these activities during the tax year (either directly or through a partnership or an S corporation), combine the income and losses from the activity to determine if you have a net loss or net income from that activity. 2010 tax form 1040ez If the result is a net loss, treat the income and losses the same as any other income or losses from that type of passive activity (trade or business activity or rental activity). 2010 tax form 1040ez If the result is net income, do not enter any of the income or losses from the activity or property on Form 8582 or its worksheets. 2010 tax form 1040ez Instead, enter income or losses on the form and schedules you normally use. 2010 tax form 1040ez However, see Significant Participation Passive Activities , later, if the activity is a significant participation passive activity and you also have a net loss from a different significant participation passive activity. 2010 tax form 1040ez Limit on recharacterized passive income. 2010 tax form 1040ez   The total amount that you treat as nonpassive income under the rules described later in this discussion for significant participation passive activities, rental of nondepreciable property, and equity-financed lending activities cannot exceed the greatest amount that you treat as nonpassive income under any one of these rules. 2010 tax form 1040ez Investment income and investment expense. 2010 tax form 1040ez   To figure your investment interest expense limitation on Form 4952, treat as investment income any net passive income recharacterized as nonpassive income from rental of nondepreciable property, equity-financed lending activity, or licensing of intangible property by a pass-through entity. 2010 tax form 1040ez Significant Participation Passive Activities A significant participation passive activity is any trade or business activity in which you participated for more than 100 hours during the tax year but did not materially participate. 2010 tax form 1040ez If your gross income from all significant participation passive activities is more than your deductions from those activities, a part of your net income from each significant participation passive activity is treated as nonpassive income. 2010 tax form 1040ez Corporations. 2010 tax form 1040ez   An activity of a personal service corporation or closely held corporation is a significant participation passive activity if both of the following statements are true. 2010 tax form 1040ez The corporation is not treated as materially participating in the activity for the year. 2010 tax form 1040ez One or more individuals, each of whom is treated as significantly participating in the activity, directly or indirectly hold (in total) more than 50% (by value) of the corporation's outstanding stock. 2010 tax form 1040ez Worksheet A. 2010 tax form 1040ez   Complete Worksheet A. 2010 tax form 1040ez Significant Participation Passive Activities , below, if you have income or losses from any significant participation activity. 2010 tax form 1040ez Begin by entering the name of each activity in the left column. 2010 tax form 1040ez Column (a). 2010 tax form 1040ez   Enter the number of hours you participated in each activity and total the column. 2010 tax form 1040ez   If the total is more than 500, do not complete Worksheet A or B. 2010 tax form 1040ez None of the activities are passive activities because you satisfy test 4 for material participation. 2010 tax form 1040ez (See Material participation tests , earlier. 2010 tax form 1040ez ) Report all the income and losses from these activities on the forms and schedules you normally use. 2010 tax form 1040ez Do not include the income and losses on Form 8582. 2010 tax form 1040ez Column (b). 2010 tax form 1040ez   Enter the net loss, if any, from the activity. 2010 tax form 1040ez Net loss from an activity means either: The activity's current year net loss (if any) plus prior year unallowed losses (if any), or The excess of prior year unallowed losses over the current year net income (if any). 2010 tax form 1040ez Enter -0- here if the prior year unallowed loss is the same as the current year net income. 2010 tax form 1040ez Column (c). 2010 tax form 1040ez   Enter net income (if any) from the activity. 2010 tax form 1040ez Net income means the excess of the current year's net income from the activity over any prior year unallowed losses from the activity. 2010 tax form 1040ez Column (d). 2010 tax form 1040ez   Combine amounts in the Totals row for columns (b) and (c) and enter the total net income or net loss in the Totals row of column (d). 2010 tax form 1040ez If column (d) is a net loss, skip Worksheet B, Significant Participation Activities With Net Income. 2010 tax form 1040ez Include the income and losses in Worksheet 3 of Form 8582 (or Worksheet 2 in the Form 88
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IRS Combats Identity Theft and Refund Fraud on Many Fronts

IRS YouTube Videos
ID Theft: IRS Efforts on Identity Theft

FS-2014-1, January 2014

Stopping identity theft and refund fraud is a top priority for the Internal Revenue Service (IRS). The agency’s work on identity theft and refund fraud continues to grow, touching nearly every part of the organization. For the 2014 filing season, the IRS has expanded these efforts to better protect taxpayers and help victims.

The IRS assigned more than 3,000 IRS employees to work on identity theft-related issues. IRS employees are working to prevent refund fraud, investigate identity theft-related crimes and help taxpayers who have been victimized by identity thieves. In addition, the IRS provides training to more than 35,000 employees who work with taxpayers to recognize identity theft indicators and help people victimized by identity theft.

Refund Fraud Detection and Prevention

The IRS continues to increase its efforts against refund fraud, which includes identity theft. As a result of these aggressive efforts to combat identity theft from 2011 through November 2013, the IRS has stopped 14.6 million suspicious returns, and protected over $50 billion in fraudulent refunds.

For 2014, the IRS will continue to increase both the number and efficiency of the identity theft filters that are used to identify potentially fraudulent returns due to identity theft prior to the processing of the return and release of any refund. 

In Fiscal Year 2013, the IRS initiated 1,492 identity theft related criminal investigations, an increase of 66 percent over investigations initiated in FY 2012. Indictments and sentencing doubled in FY 2013 and the average prison term was more than three years (38 months) – the longest sentenced being 26 years.   

Increasing Efforts to Help Victims

The IRS understands that identity theft is a frustrating, complex process for victims. While identity thieves steal information from sources outside the tax system, the IRS is often the first to inform a victim that identity theft has occurred. The IRS is working hard to resolve identity theft cases as quickly as possible.  We are also developing programs and information to protect the taxpayer from future misuse of their personal information impacting their tax administration and minimize the impact outside of IRS.

While the IRS has made considerable progress in this area, more work remains. Fighting identity theft is an ongoing battle as identity thieves continue to create new ways of stealing personal information and using it for their gain. Identity theft cases are among the most complex handled by the IRS. The IRS is continually reviewing processes and policies to minimize the incidence of identity theft and to help those who find themselves victimized. Among the steps underway to help victims:

  • IP PIN expansion. The IRS Identity Protection PIN (IP PIN) is a unique six digit number that is assigned annually to victims of identity theft for use when filing their federal tax return that shows that a particular taxpayer is the rightful filer of the return. For the upcoming tax year 2013 filing season, the IRS expects to provide more than 1.2 million taxpayers with an IP PIN. For the second tax season in a row, the number of IP PINs has nearly doubled from the year before. The IP PIN will allow these individuals to avoid delays in filing returns and receiving refunds.
  • IP PIN Changes:
    • If an IP PIN is assigned to a taxpayer for their 2013 return, the IP PIN must be used on any delinquent 2011 and 2012 returns filed during the 2014 calendar year.
    • IRS is exploring the use of an online process through IRS.gov that will allow taxpayers who have an IP PIN requirement and lose their IP PIN to create an account and receive their original IP PIN online. 
  • Victim case resolution:  The IRS continues to dedicate more and more employees to resolution of victim cases. These are extremely complex cases to resolve, frequently touching on multiple issues and multiple tax years. Cases of resolving identity theft can be complicated by the thieves themselves contacting the IRS. The IRS is working hard to streamline its internal process, but much more work remains. A typical case can take 180 days to resolve, and the IRS is working to reduce that time period.
  • Service options. The IRS is providing information in several ways ranging from a special section on IRS.gov devoted to identity theft to a special phone number available for victims to obtain assistance and resource information for resolving tax issues. The IRS Identity Protection Specialized Unit is available at 1-800-908-4490.
  • More information is available on IRS.gov, including the Taxpayer Guide to Identity Theft.

IRS Criminal Investigation

In FY 2013, the IRS initiated 1,492 identity theft related criminal investigations, an increase of 66% over investigations initiated in FY 2012. Indictments and sentencing doubled in FY 2013 and the average prison term was more than three years (38 months).

In January 2013, the IRS conducted a coordinated and highly successful identity theft enforcement sweep.  The coast-to-coast effort against identity theft suspects led to 734 enforcement actions, including 298 indictments, informations, complaints and arrests.

The Law Enforcement Assistance Program, formerly known as the Identity Theft Pilot Disclosure Program, was expanded nationwide.  This program provides for the disclosure of federal tax return information associated with the accounts of known and suspected victims of identity theft with the express written consent of those victims.  There are currently more than 300 state/local law enforcement agencies from 35 states participating.  For FY 2013, more than 2,400 requests were received from state and local law enforcement agencies.

The Identity Theft Clearinghouse (ITC) continues to develop and refer identity theft refund fraud schemes to Criminal Investigation (CI) Field Offices for investigation.  For FY 2013, the ITC received over 1,400 identity theft related leads.  Those leads related to more than 391,000 tax returns claiming in excess of $1.3 billion dollars in potentially fraudulent federal income tax refunds. 

CI continues to be the lead agency or actively involved in more than 30 multi-regional task forces or working groups including state/local and federal law enforcement agencies solely focusing on identity theft.     

For more information, see the special identity theft section on IRS.gov and IRS Fact Sheet 2014-2, Tips for Taxpayers and Victims about Identity Theft and Tax Returns.

Page Last Reviewed or Updated: 07-Jan-2014

The 2010 Tax Form 1040ez

2010 tax form 1040ez 16. 2010 tax form 1040ez   Cómo Declarar Ganancias y Pérdidas Table of Contents Qué Hay de Nuevo Introduction Useful Items - You may want to see: Cómo Declarar Ganancias y Pérdidas de CapitalExcepción 1. 2010 tax form 1040ez Excepción 2. 2010 tax form 1040ez Presente el Formulario 1099-B o el Formulario 1099-S al IRS. 2010 tax form 1040ez Pérdidas de Capital Tasas Impositivas sobre Ganancias de Capital Qué Hay de Nuevo Tasas máximas de ganancias de capital. 2010 tax form 1040ez  Para el año 2013, las tasas máximas de ganancias de capital son del 0%, 15%, 20%, 25% y 28%. 2010 tax form 1040ez Introduction En este capítulo se explica cómo declarar ganancias y pérdidas de capital provenientes de ventas, intercambios y otras enajenaciones de bienes de inversión en el Formulario 8949 y el Anexo D (Formulario 1040). 2010 tax form 1040ez Esta explicación abarca los siguientes temas: Cómo declarar ganancias y pérdidas a corto plazo. 2010 tax form 1040ez Cómo declarar ganancias y pérdidas a largo plazo. 2010 tax form 1040ez Cómo calcular pérdidas de capital que se van a trasladar al año siguiente. 2010 tax form 1040ez Cómo calcular los impuestos sobre una ganancia neta de capital. 2010 tax form 1040ez Si vende o de otro modo enajena bienes utilizados en una ocupación o negocio o en la producción de ingresos, vea la Publicación 544, Sales and Other Dispositions of Assets (Ventas y otras enajenaciones de activos), en inglés, antes de completar el Anexo D (Formulario 1040). 2010 tax form 1040ez Useful Items - You may want to see: Publicación 537 Installment Sales (Ventas a plazos), en inglés 544 Sales and Other Dispositions of Assets (Ventas y otras enajenaciones de activos), en inglés 550 Investment Income and Expenses (Ingresos y gastos de inversión), en inglés Formulario (e Instrucciones) 4797 Sales of Business Property (Ventas de bienes comerciales), en inglés 6252 Installment Sale Income (Ingresos de ventas a plazos), en inglés 8582 Passive Activity Loss Limitations (Limitaciones de pérdidas en actividades pasivas), en inglés 8949 Sales and Other Dispositions of Capital Assets (Ventas y otras enajenaciones de activos de capital, en inglés) Anexo D (Formulario 1040) Capital Gains and Losses (Ganancias y pérdidas de capital), en inglés Cómo Declarar Ganancias y Pérdidas de Capital Declare sus ganancias y pérdidas de capital en el Formulario 8949. 2010 tax form 1040ez Complete el Formulario 8949 antes de completar las líneas 1b, 2, 3, 8b, 9 ó 10 del Anexo D (Formulario 1040). 2010 tax form 1040ez Use el Formulario 8949 para declarar: La venta o intercambio de un activo de capital, la cual no se declaró en ningún otro formulario o anexo, Ganancias por canjes involuntarios (aparte de cuando se deba a un hecho fortuito o un robo) de activos de capital que no sirven para propósitos de negocio o lucro y Deudas incobrables que no provienen del negocio. 2010 tax form 1040ez Use el Anexo D (Formulario 1040): Para calcular la ganancia o pérdida total de las transacciones declaradas en el Formulario 8949; Para declarar una ganancia proveniente del Formulario 6252 o de la Parte I del Formulario 4797; Para declarar una ganancia o pérdida proveniente del Formulario 4684, 6781 u 8824; Para declarar distribuciones de ganancias de capital no declaradas directamente en el Formulario 1040 o en el Formulario 1040A; Para declarar una pérdida de capital trasladada del año tributario anterior al año tributario actual; Para declarar su parte de una ganancia (o pérdida) de una sociedad colectiva, sociedad anónima de tipo S, caudal hereditario o fideicomiso; Para declarar las transacciones informadas a usted en el Formulario 1099-B (o documento sustitutivo), el cual muestra las bases informadas al IRS y al cual no corresponde ninguno de los ajustes o códigos del Formulario 8949; y Para declarar ganancias de capital a largo plazo no distribuidas provenientes del Formulario 2439. 2010 tax form 1040ez Anote en el Formulario 8949 todas las ventas e intercambios de activos de capital (incluyendo acciones, bonos, etc. 2010 tax form 1040ez ) y de bienes raíces (si no se declararon en el Formulario 4684, 4797, 6252, 6781 u 8824 o la línea 1a u 8a del Anexo D). 2010 tax form 1040ez Declare estas transacciones aun si usted no recibió un Formulario 1099-B o 1099-S (u otra declaración sustitutiva) para la transacción. 2010 tax form 1040ez Declare las ganancias o pérdidas a corto plazo en la Parte I. 2010 tax form 1040ez Declare ganancias y pérdidas a largo plazo en la Parte II. 2010 tax form 1040ez Use cuantos Formularios 8949 sean necesarios. 2010 tax form 1040ez Excepciones a la presentación del Formulario 8949 y el Anexo D (Formulario 1040). 2010 tax form 1040ez   Hay ciertas circunstancias bajo las cuales usted tal vez no tenga que presentar el Formulario 8949 ni el Anexo D (Formulario 1040). 2010 tax form 1040ez Excepción 1. 2010 tax form 1040ez   Usted no tiene que presentar el Formulario 8949 ni el Anexo D (Formulario 1040) si no tiene pérdidas de capital y sus únicas ganancias de capital son distribuciones de ganancia de capital correspondientes al (los) recuadro(s) 2a del (de los) Formulario(s) 1099-DIV (o declaraciones sustitutivas). 2010 tax form 1040ez (Si alguno de los Formularios 1099-DIV (o declaraciones sustitutivas) que usted recibe indica una cifra en el recuadro 2b (ganancias no recuperadas conforme a la sección 1250), el recuadro 2c (ganancias conforme a la sección 1202) o el recuadro 2d (ganancias (tasas de 28%) por la venta de objetos coleccionables, usted no reúne los requisitos para esta excepción). 2010 tax form 1040ez Si reúne los requisitos para esta excepción, declare sus distribuciones de ganancia de capital directamente en la línea 13 del Formulario 1040 y marque el recuadro en la línea 13. 2010 tax form 1040ez También debe utillizar la Qualified Dividends and Capital Gain Tax Worksheet (Hoja de trabajo para impuestos sobre dividendos y ganancias de capital), que encontrará en las Instrucciones del Formulario 1040, para calcular su impuesto. 2010 tax form 1040ez Usted pede declarar sus distribuciones de ganancias de capital en la línea 10 del Formulario 1040A, en vez del Formulario 1040, si ninguno de los Formularios 1099-DIV (o declaraciones sustitutivas) que usted recibió indica una cifra en los recuadros 2b, 2c o 2d y usted no tiene que presentar el Formulario 1040. 2010 tax form 1040ez Excepción 2. 2010 tax form 1040ez   Usted tiene que presentar el Anexo D (Formulario 1040), pero por lo general no tiene que presentar el Formulario 8949 si la Excepción 1 no le corresponde y sus únicas ganancias y pérdidas de capital son: Distribuciones de ganancias de capital; Una pérdida de capital trasladada de un año anterior; Una ganancia correspondiente al Formulario 2439 ó 6252, o de la Parte I del Formulario 4797; Una ganancia o pérdida correspondiente al Formulario 4684, 6781 u 8824; Una ganancia o pérdida de una sociedad colectiva, sociedad anónima de tipo S, un caudal hereditario o fideicomiso; Ganancias y pérdidas de transacciones por las cuales usted recibió el Formulario 1099-B (o un documento sustitutivo), el cual muestra las bases informadas al IRS y por lo cual no necesita hacer ningún ajuste en la columna (g) del Formulario 8949 ni anotar ningún código en la columna (f) del Formulario 8949. 2010 tax form 1040ez Ventas a plazos. 2010 tax form 1040ez   No puede utilizar el método de pago a plazos para declarar una ganancia proveniente de la venta de acciones o valores bursátiles cotizados en un mercado de valores bursátiles establecido. 2010 tax form 1040ez Tiene que declarar la totalidad de la ganancia en el año de la venta (el año en el que ocurra la fecha de canje). 2010 tax form 1040ez Ganancias y pérdidas provenientes de una actividad pasiva. 2010 tax form 1040ez    Si tiene pérdidas o ganancias provenientes de una actividad pasiva, es posible que tenga que declararlas también en el Formulario 8582. 2010 tax form 1040ez En ciertos casos, la pérdida puede ser limitada conforme a las reglas de actividad pasiva. 2010 tax form 1040ez Consulte el Formulario 8582 y sus instrucciones correspondientes por separado para obtener información adicional sobre la declaración de ganancias y pérdidas de capital producto de una actividad pasiva. 2010 tax form 1040ez Transacciones que se declaran en el Formulario 1099-B. 2010 tax form 1040ez   Si vendió bienes, como acciones, bonos o ciertos productos de consumo bursátiles, a través de un agente corredor bursátil, éste debe entregarle un Formulario 1099-B o documento sustitutivo. 2010 tax form 1040ez Utilice el Formulario 1099-B o el documento sustitutivo para completar el Formulario 8949. 2010 tax form 1040ez Si usted vendió un valor bursátil garantizado en 2013, su agente corredor bursátil le mandará un Formulario 1099-B (o declaración sustitutiva) que le indica la base. 2010 tax form 1040ez Esto le ayudará a completar el Formulario 8949. 2010 tax form 1040ez Por lo general, los valores bursátiles garantizados son aquéllos que usted adquirió después del año 2010. 2010 tax form 1040ez   Declare las ganancias brutas que aparezcan en el recuadro 2a del Formulario 1099-B como el precio de venta en la columna (d) de la Parte I o la Parte II del Formulario 8949, según le corresponda a su caso. 2010 tax form 1040ez No obstante, si el agente corredor bursátil indica, en el recuadro 2a del Formulario 1099-B, haber declarado al IRS las ganancias brutas (precio de venta) menos comisiones y primas de opciones, anote el precio neto de venta resultante en la columna (d) de la Parte I o de la Parte II del Formulario 8949, según le corresponda a su caso. 2010 tax form 1040ez   Incluya en la columna (g) todo gasto de venta, tal como honorarios de agente corredor bursátil, comisiones, impuestos de traspaso locales y estatales y primas de opciones, a menos que usted haya declarado el precio neto de venta en la columna (d). 2010 tax form 1040ez Si incluye un gasto de venta en la columna (g), anote “E” en la columna (f). 2010 tax form 1040ez Transacciones que se declaran en el Formulario 1099-CAP. 2010 tax form 1040ez   Si es dueño de acciones de una sociedad anónima en cuyo control o estructura de capital haya habido cambios importantes, dicha sociedad debe enviarle el Formulario 1099-CAP o documento sustitutivo. 2010 tax form 1040ez Utilice el Formulario 1099-CAP o documento sustitutivo para completar el Formulario 8949. 2010 tax form 1040ez Si sus cálculos indican que, debido al cambio, usted tendría una pérdida, no anote ninguna cantidad en el Formulario 8949 ni en el Anexo D (Formulario 1040). 2010 tax form 1040ez Esta transacción no le da la posibilidad de declarar una pérdida en el Anexo D (Formulario 1040). 2010 tax form 1040ez   Declare el total de la cantidad recibida indicado en el recuadro 2 del Formulario 1099-CAP como el precio de venta en la columna (d) de la Parte I o de la Parte II del Formulario 8949, según le corresponda a su caso. 2010 tax form 1040ez Transacciones que se declaran en el Formulario 1099-S. 2010 tax form 1040ez   Si vendió o canjeó bienes raíces que han de declararse, normalmente la persona encargada de comunicar transacciones de bienes raíces debe entregarle un Formulario 1099-S en el que se indiquen las ganancias brutas. 2010 tax form 1040ez    “Bienes raíces que han de declararse” son toda participación en una propiedad actual o futura en cualesquiera de los siguientes casos: Terrenos con o sin mejoras, incluido el espacio aéreo; Estructuras intrínsecamente permanentes, incluido todo edificio residencial, comercial o industrial; Una unidad de condominio y sus instalaciones accesorias y elementos comunes, incluido el terreno; y Acciones de cooperativa de viviendas en sociedad anónima (como se define en la sección 216 del Código de Impuestos Internos). 2010 tax form 1040ez   Una “persona encargada de comunicar transacciones de bienes raíces” puede ser el abogado del comprador, el abogado de usted, una compañía de escrituras de propiedad o de cuentas en depósito, un prestamista hipotecario, el agente corredor bursátil de usted, el agente corredor bursátil del comprador o la persona que adquiera la mayor participación en la propiedad. 2010 tax form 1040ez   El Formulario 1099-S indicará las ganancias brutas de la venta o el intercambio en el recuadro 2. 2010 tax form 1040ez Consulte las Instrucciones para el Formulario 8949 y las Instrucciones para el Anexo D (Formulario 1040) para saber cómo se declaran estas transacciones e incluirlas en la Parte I o Parte II del Formulario 8949, tal como le corresponda a su caso. 2010 tax form 1040ez No obstante, declare los intercambios por bienes del mismo tipo en el Formulario 8824. 2010 tax form 1040ez   Es ilegal que una persona encargada de comunicar transacciones de bienes raíces le cobre un cargo por separado por cumplir con el requisito de presentación del Formulario 1099-S. 2010 tax form 1040ez Nominatarios. 2010 tax form 1040ez   Si recibe ganancias brutas como nominatario (es decir, las ganancias brutas están a nombre suyo pero en realidad pertenecen a otra persona), vea las Instrucciones para el Formulario 8949, para saber cómo declarar estas cantidades en el Formulario 8949. 2010 tax form 1040ez Presente el Formulario 1099-B o el Formulario 1099-S al IRS. 2010 tax form 1040ez   Si recibió ganancias brutas en calidad de nominatario en 2013, tiene que presentar al IRS el Formulario 1099-B o el Formulario 1099-S correspondiente a dichas ganancias. 2010 tax form 1040ez Envíe el Formulario 1099-B o el Formulario 1099-S junto con el Formulario 1096, Annual Summary and Transmittal of U. 2010 tax form 1040ez S. 2010 tax form 1040ez Information Returns (Resumen e informe anual de declaraciones informativas de los Estados Unidos), en inglés, al Centro de Servicio del Servicio de Impuestos Internos que le corresponda a más tardar el 28 de febrero de 2014 (31 de marzo de 2014, si presenta el Formulario 1099-B o el Formulario 1099-S por vía electrónica). 2010 tax form 1040ez Entregue la Copia B del Formulario 1099-B o del Formulario 1099-S al verdadero dueño de dichas ganancias a más tardar el 18 de febrero de 2014. 2010 tax form 1040ez En el Formulario 1099-B, usted debe constar como “Payer” (Pagador). 2010 tax form 1040ez El otro dueño debe constar como “Recipient” (Destinatario). 2010 tax form 1040ez En el Formulario 1099-S, usted debe constar como “Filer” (Declarante). 2010 tax form 1040ez El otro dueño debe constar como “Transferor” (Cesionista). 2010 tax form 1040ez No obstante, usted no tiene que presentar el Formulario 1099-B ni el Formulario 1099-S para mostrar las ganancias de su cónyuge. 2010 tax form 1040ez Para más información acerca de los requisitos de presentación de ciertas declaraciones informativas y las multas por no presentar (o facilitar) dichas declaraciones, vea las General Instructions for Certain Information Returns (Instrucciones generales para determinadas declaraciones informativas), en inglés. 2010 tax form 1040ez Si presenta la declaración electrónicamente, vea la Publicación 1220, en inglés. 2010 tax form 1040ez Venta de bienes comprados en diferentes ocasiones. 2010 tax form 1040ez   Si vende un paquete de acciones u otros bienes que haya comprado en diferentes ocasiones, declare la pérdida o ganancia a corto plazo procedente de la venta en una fila de la Parte I del Formulario 8949 y anote la pérdida o ganancia a largo plazo en una fila de la Parte II del Formulario 8949. 2010 tax form 1040ez Escriba “Various” (Varios) en la columna (b) para la “Date acquired” (Fecha de adquisición). 2010 tax form 1040ez Gastos de venta. 2010 tax form 1040ez    En la columna (g) del Formulario 8949, incluya todo gasto de venta, como honorarios de agentes corredores bursátiles, comisiones, impuestos estatales y locales sobre traspasos y primas de opciones, a menos que usted haya declarado el precio neto de ventas en la columna (d). 2010 tax form 1040ez Si usted incluyó un gasto de venta en la columna (g), anote “E” en la columna (f). 2010 tax form 1040ez   Para más información sobre los ajustes a la base, vea el capítulo 13. 2010 tax form 1040ez Ganancias y pérdidas a corto plazo. 2010 tax form 1040ez   Las ganancias o pérdidas de capital sobre la venta o canje de bienes de inversión que haya tenido por 1 año o menos se consideran pérdidas o ganancias de capital a corto plazo. 2010 tax form 1040ez Declárelas en la Parte I del Formulario 8949. 2010 tax form 1040ez   Sume su parte de pérdidas o ganancias de capital a corto plazo provenientes de sociedades colectivas, sociedades anónimas de tipo S, caudales hereditarios y fideicomisos, además de toda pérdida de capital a corto plazo que se haya trasladado de un año anterior, con las demás ganancias y pérdidas de capital a corto plazo para calcular la pérdida o ganancia de capital neta a corto plazo en la línea 7 del Anexo D (Formulario 1040). 2010 tax form 1040ez Ganancias y pérdidas a largo plazo. 2010 tax form 1040ez    Una ganancia o pérdida de capital sobre la venta o canje de bienes de inversión que haya tenido durante más de 1 año se considera ganancia o pérdida de capital a largo plazo. 2010 tax form 1040ez Declárela en la Parte II del Formulario 8949. 2010 tax form 1040ez   Usted debe declarar lo siguiente en la Parte II del Anexo D (Formulario 1040): Ganancias de capital a largo plazo de un fondo mutuo (u otra sociedad inversionista reglamentada) o de una sociedad de inversión inmobiliaria (REIT, por sus siglas en inglés) que no hayan sido distribuidas; Su participación de las ganancias y pérdidas de capital a largo plazo de sociedades colectivas, sociedades anónimas de tipo S, caudales hereditarios y fideicomisos; Toda distribución de ganancia de capital proveniente de fondos mutuos y sociedades de inversión inmobiliaria (REIT) que no se haya declarado directamente en la línea 10 del Formulario 1040A o la línea 13 del Formulario 1040; y Pérdidas de capital a largo plazo trasladadas de un año anterior. 2010 tax form 1040ez    El resultado que se dé después de sumar dichas cantidades con las demás ganancias de capital a largo plazo y restar las pérdidas de capital a largo plazo es la ganancia o pérdida de capital neta a largo plazo (línea 15 del Anexo D (Formulario 1040)). 2010 tax form 1040ez Total de la ganancia o pérdida neta. 2010 tax form 1040ez   Para calcular el total de la ganancia o pérdida neta, sume la ganancia o pérdida de capital neta a corto plazo (línea 7 del Anexo D (Formulario 1040)) con la pérdida o ganancia de capital neta a largo plazo (línea 15 del Anexo D (Formulario 1040)). 2010 tax form 1040ez Anote el resultado en la línea 16 de la Parte III del Anexo D (Formulario 1040). 2010 tax form 1040ez Si tiene pérdidas que sobrepasen las ganancias, vea Pérdidas de Capital , que se encuentra a continuación. 2010 tax form 1040ez Si las líneas 15 y 16 del Anexo D (Formulario 1040) son ganancias y el ingreso sujeto a impuestos en su Formulario 1040 es mayor de cero, vea Tasas Impositivas sobre Ganancias de Capital , más adelante. 2010 tax form 1040ez Pérdidas de Capital Si las pérdidas de capital son mayores que las ganancias de capital, se puede declarar una deducción por pérdida de capital. 2010 tax form 1040ez Declare la cantidad de la deducción en la línea 13 del Formulario 1040, anotándola entre paréntesis. 2010 tax form 1040ez Límite sobre la deducción. 2010 tax form 1040ez   La deducción por ganancia de capital permisible, calculada en el Anexo D (Formulario 1040), es la cantidad que sea menor de las siguientes: $3,000 ($1,500 si es casado y presenta una declaración por separado) o El total de la pérdida neta tal como aparece en la línea 16 del Anexo D (Formulario 1040). 2010 tax form 1040ez   Puede usar el total de la pérdida neta para reducir sus ingresos en una cantidad equivalente, hasta el límite de $3,000. 2010 tax form 1040ez Traslado de pérdida de capital. 2010 tax form 1040ez   Si el total de la pérdida neta en la línea 16 del Anexo D (Formulario 1040) sobrepasa el límite anual de las deducciones de pérdida de capital, puede trasladar al año siguiente la parte sobrante y tratarla como si hubiera incurrido en la misma durante ese próximo año. 2010 tax form 1040ez Si una parte de la pérdida sigue sin usarse, puede trasladarla a años posteriores hasta que se agote. 2010 tax form 1040ez   Cuando calcule una cantidad de pérdida de capital que se trasladará al año siguiente, tiene que tener en cuenta la deducción permisible del año en curso, la haya reclamado o no, e independientemente de si presentó o no una declaración correspondiente al año en curso. 2010 tax form 1040ez   Cuando traslade una pérdida a un año posterior, ésta sigue siendo una pérdida a largo plazo o corto plazo. 2010 tax form 1040ez Una pérdida de capital a largo plazo que usted traslade al año tributario siguiente reducirá las ganancias de capital a largo plazo de dicho año antes de reducir las ganancias de capital a corto plazo de dicho año. 2010 tax form 1040ez Cálculo de la cantidad trasladada al año siguiente. 2010 tax form 1040ez   La cantidad de la pérdida de capital a trasladarse al año siguiente es la cantidad de pérdida neta total que sea mayor que la cantidad menor entre: La deducción por pérdida de capital permisible durante el año o Sus ingresos sujetos a impuestos aumentados por la deducción por pérdida de capital permisible durante el año y la deducción por exenciones personales. 2010 tax form 1040ez   Si las deducciones son mayores que sus ingresos brutos del año tributario, utilice los ingresos negativos sujetos a impuestos al calcular la cantidad en el punto (2). 2010 tax form 1040ez    Complete la Capital Loss Carryover Worksheet (Hoja de trabajo para calcular la pérdida de capital a trasladarse a años posteriores) en las Instrucciones del Anexo D o la Publicación 550, en inglés, para calcular la parte de la pérdida de capital que se pueda trasladar. 2010 tax form 1040ez Ejemplo. 2010 tax form 1040ez Roberto y Gloria vendieron valores bursátiles en 2013. 2010 tax form 1040ez Las ventas dieron por resultado una pérdida de capital de $7,000. 2010 tax form 1040ez No hicieron otras transacciones de capital. 2010 tax form 1040ez Sus ingresos sujetos a impuestos fueron $26,000. 2010 tax form 1040ez En la declaración conjunta de 2013, pueden deducir $3,000. 2010 tax form 1040ez La parte de la pérdida que no usaron, $4,000 ($7,000 − $3,000), se puede trasladar a 2014. 2010 tax form 1040ez Si la pérdida de capital hubiera sido $2,000, la deducción por pérdida de capital también habría sido $2,000. 2010 tax form 1040ez No tendrían cantidad alguna a trasladar al año siguiente. 2010 tax form 1040ez Utilice primero las pérdidas a corto plazo. 2010 tax form 1040ez   Cuando calcule la cantidad a trasladarse al año siguiente, utilice primero las pérdidas de capital a corto plazo, aunque haya incurrido en las mismas después de una pérdida de capital a largo plazo. 2010 tax form 1040ez Si no ha alcanzado el límite de la deducción por pérdidas de capital después de haber utilizado las pérdidas de capital a corto plazo, utilice las pérdidas de capital a largo plazo hasta alcanzar el límite. 2010 tax form 1040ez Pérdida de capital de un difunto. 2010 tax form 1040ez    Una pérdida de capital sufrida por una persona en su último año tributario antes de fallecer (o que se haya traspasado de un año anterior a dicho año) se puede deducir sólo en la última declaración del impuesto sobre el ingreso personal que se presente a nombre del difunto. 2010 tax form 1040ez Los límites de pérdida de capital explicados anteriormente aún corresponden en este caso. 2010 tax form 1040ez El caudal hereditario (patrimonio) del difunto no puede deducir ninguna parte de la pérdida ni trasladarla a años posteriores. 2010 tax form 1040ez Declaraciones conjuntas y separadas. 2010 tax form 1040ez   Si antes usted y su cónyuge presentaban declaraciones por separado y ahora presentan una declaración conjunta, sume las cantidades de pérdida de capital que cada uno de ustedes haya trasladado a un año siguiente. 2010 tax form 1040ez No obstante, si antes usted y su cónyuge presentaban una declaración conjunta y ahora presentan declaraciones por separado, toda pérdida de capital que se haya trasladado a un año siguiente se puede deducir sólo en la declaración del cónyuge que de hecho sufrió la pérdida. 2010 tax form 1040ez Tasas Impositivas sobre Ganancias de Capital Las tasas impositivas correspondientes a una ganancia neta de capital suelen ser más bajas que las que corresponden a otros ingresos. 2010 tax form 1040ez Estas tasas reducidas se conocen como las “tasas máximas de ganancias de capital”. 2010 tax form 1040ez El término “ganancia neta de capital” designa la cantidad por la que la ganancia neta de capital a largo plazo del año supera la pérdida de capital neta a corto plazo. 2010 tax form 1040ez Para el año 2013, las tasas máximas correspondientes a ganancias de capital son 0%, 15%, 20%, 25% y 28%. 2010 tax form 1040ez Vea la Tabla 16-1, para obtener información detallada. 2010 tax form 1040ez Si para calcular el impuesto utiliza las tasas máximas correspondientes a ganancias de capital y el cálculo normal de impuestos le resulta en unos impuestos más bajos, el cálculo normal de impuestos es el que le corresponde. 2010 tax form 1040ez Ejemplo. 2010 tax form 1040ez Su ganancia neta de capital proviene en su totalidad de la venta de artículos coleccionables, por lo tanto, la tasa correspondiente a la ganancia de capital es 28%. 2010 tax form 1040ez Si de otro modo está sujeto a una tasa menor del 28%, la tasa del 28% no corresponde. 2010 tax form 1040ez Deducción de los intereses de inversiones. 2010 tax form 1040ez   Si declara una deducción de intereses de inversiones, tal vez tenga que reducir la cantidad de su ganancia neta de capital que reúna los requisitos para las tasas impositivas sobre ganancias de capital. 2010 tax form 1040ez Réstele la cantidad de la ganancia neta de capital que opte por incluir en los ingresos de inversiones al calcular el límite de la deducción de los mismos. 2010 tax form 1040ez Para hacer esto, se utiliza la Schedule D Tax Worksheet (Hoja de trabajo para los impuestos del Anexo D) en las Instrucciones para el Anexo D (Formulario 1040), en inglés, o la Qualified Dividends and Capital Gain Tax Worksheet (Hoja de trabajo para los impuestos sobre dividendos calificados y ganancias de capital), que se encuentra en las instrucciones por separado correspondientes a los Formularios 1040 y 1040A, en inglés. 2010 tax form 1040ez Para más información acerca del límite de los intereses procedentes de inversiones, vea Interest Expenses (Gastos de intereses) en el capítulo 3 de la Publicación 550, en inglés. 2010 tax form 1040ez Tabla 16-1. 2010 tax form 1040ez ¿Cuál es la Tasa Máxima de Ganancias de Capital que le Corresponde? SI la ganancia neta de capital se deriva de . 2010 tax form 1040ez . 2010 tax form 1040ez . 2010 tax form 1040ez ENTONCES la  tasa máxima de  ganancia de capital es . 2010 tax form 1040ez . 2010 tax form 1040ez . 2010 tax form 1040ez una ganancia producto de artículos coleccionables 28% una ganancia, la cual reúne los requisitos, sobre acciones de pequeños negocios calificados menos la exclusión conforme a la sección 1202 28% una ganancia conforme a la sección 1250 no recuperada 25% otra ganancia1 y la tasa impositiva normal correspondiente es 39. 2010 tax form 1040ez 6% 20% otra ganancia1 y la tasa impositiva normal correspondiente es 25%, 28%, 33% o 35% 15% otra ganancia1 y la tasa impositiva normal correspondiente es 10% o 15% 0% 1 El término “otra ganancia” significa toda ganancia que no sea una ganancia procedente de artículos coleccionables, ganancia sobre acciones de pequeños negocios calificados o una ganancia conforme a la sección 1250 no recuperada. 2010 tax form 1040ez     Ganancia o pérdida procedente de artículos coleccionables. 2010 tax form 1040ez   Ésta es una ganancia o pérdida que se deriva de la venta o canje de una obra de arte, alfombra, antigüedad, metal (como oro, plata y platino en barras), piedra preciosa, estampilla o sello, moneda o bebida alcohólica que haya tenido más de 1 año. 2010 tax form 1040ez   Se considera que una ganancia procedente de artículos coleccionables abarca las ganancias resultantes de la venta de una participación en una sociedad colectiva, sociedad anónima de tipo S o fideicomiso, generadas por una plusvalía no realizada de dichos artículos coleccionables. 2010 tax form 1040ez Ganancia sobre acciones de pequeños negocios calificados. 2010 tax form 1040ez    Si obtuvo una ganancia de acciones de pequeños negocios calificados y fue dueño de dichas acciones durante más de 5 años, normalmente puede excluir de los ingresos una parte o la totalidad de su ganancia bajo la sección 1202. 2010 tax form 1040ez La ganancia que cumple los requisitos, menos la exclusión conforme a la sección 1202, es una ganancia con una tasa de 28%. 2010 tax form 1040ez Vea Gains on Qualified Small Business Stock (Ganancias de acciones de pequeños negocios calificados) en el capítulo 4 de la Publicación 550, en inglés. 2010 tax form 1040ez Ganancia conforme a la sección 1250 no recuperada. 2010 tax form 1040ez    Por lo general, ésta es toda parte de la ganancia de capital que se haya originado por la venta de bienes conforme a la sección 1250 (bienes raíces) debido a depreciación (pero no más que la ganancia neta conforme a la sección 1231) menos toda pérdida neta en el grupo del 28%. 2010 tax form 1040ez Use la Unrecaptured Section 1250 Gain Worksheet (Hoja de trabajo de ganancias no recuperadas conforme a la sección 1250) de las Instrucciones del Anexo D (Formulario 1040), en inglés, para calcular la ganancia no recuperada conforme a la sección 1250. 2010 tax form 1040ez Para más información sobre bienes conforme a la sección 1250 y ganancias conforme a la sección 1231, vea el capítulo 3 de la Publicación 544, en inglés. 2010 tax form 1040ez Cálculo de los impuestos a base de las tasas máximas de ganancias de capital. 2010 tax form 1040ez   Utilice la Qualified Dividends and Capital Gain Tax Worksheet (Hoja de trabajo para los impuestos sobre dividendos calificados y ganancias de capital) o la Schedule D Tax Worksheet (Hoja de trabajo para los impuestos del Anexo D), la que corresponda, para calcular su impuesto si ha recibido dividendos calificados o ganancia neta de capital. 2010 tax form 1040ez Tiene ganancia neta de capital si las cantidades de las líneas 15 y 16 del Anexo D ambas son ganancias. 2010 tax form 1040ez Hoja de trabajo para los impuestos del Anexo D. 2010 tax form 1040ez   Utilice la Schedule D Tax Worksheet (Hoja de trabajo para los impuestos del Anexo D) que se encuentra en las Instrucciones del Anexo D (Formulario 1040) para calcular el impuesto si se dan las siguientes condiciones: Tiene que presentar el Anexo D (Formulario 1040) y La cantidad de la línea 18 (ganancia a una tasa de 28%) o la línea 19 (ganancia no recuperada conforme a la sección 1250) del Anexo D (Formulario 1040) es mayor de cero. 2010 tax form 1040ez Hoja de trabajo para el impuesto sobre dividendos calificados y ganancias de capital. 2010 tax form 1040ez   Utilice la Qualified Dividends and Capital Gain Tax Worksheet (Hoja de trabajo para el impuesto sobre los dividendos calificados y ganancias de capital) de las instrucciones del Formulario 1040 o Formulario 1040A (el que presente) para calcular el impuesto si no tiene que utilizar la Hoja de trabajo para los impuestos del Anexo D (como se explica anteriormente) y corresponde cualquiera de los siguientes puntos: Recibió dividendos calificados. 2010 tax form 1040ez (Vea Dividendos Calificados en el capítulo 8). 2010 tax form 1040ez No tiene que presentar el Anexo D (Formulario 1040) y recibió distribuciones de ganancias de capital. 2010 tax form 1040ez (Vea Excepciones a la presentación del Formulario 8949 y el Anexo D (Formulario 1040) , anteriormente). 2010 tax form 1040ez Las cantidades de las líneas 15 y 16 del Anexo D (Formulario 1040) son mayores de cero. 2010 tax form 1040ez Impuesto mínimo alternativo. 2010 tax form 1040ez   Estas tasas de ganancias de capital se utilizan también para calcular el impuesto mínimo alternativo. 2010 tax form 1040ez Prev  Up  Next   Home   More Online Publications