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2012 Tax Return Amendment

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2012 Tax Return Amendment

2012 tax return amendment 9. 2012 tax return amendment   Dispositions of Property Used in Farming Table of Contents Introduction Topics - This chapter discusses: Useful Items - You may want to see: Section 1231 Gains and LossesNonrecaptured section 1231 losses. 2012 tax return amendment Depreciation RecaptureSection 1245 Property Section 1250 Property Installment Sale Other Dispositions Other GainsExceptions. 2012 tax return amendment Amount to report as ordinary income. 2012 tax return amendment Applicable percentage. 2012 tax return amendment Amount to report as ordinary income. 2012 tax return amendment Applicable percentage. 2012 tax return amendment Introduction When you dispose of property used in your farm business, your taxable gain or loss is usually treated as ordinary income (which is taxed at the same rates as wages and interest income) or capital gain (which is generally taxed at lower rates) under the rules for section 1231 transactions. 2012 tax return amendment When you dispose of depreciable property (section 1245 property or section 1250 property) at a gain, you may have to recognize all or part of the gain as ordinary income under the depreciation recapture rules. 2012 tax return amendment Any gain remaining after applying the depreciation recapture rules is a section 1231 gain, which may be taxed as a capital gain. 2012 tax return amendment Gains and losses from property used in farming are reported on Form 4797, Sales of Business Property. 2012 tax return amendment Table 9-1 contains examples of items reported on Form 4797 and refers to the part of that form on which they first should be reported. 2012 tax return amendment Topics - This chapter discusses: Section 1231 gains and losses Depreciation recapture Other gains Useful Items - You may want to see: Publication 544 Sales and Other Dispositions of Assets Form (and Instructions) 4797 Sales of Business Property See chapter 16 for information about getting publications and forms. 2012 tax return amendment Section 1231 Gains and Losses Section 1231 gains and losses are the taxable gains and losses from section 1231 transactions (explained below). 2012 tax return amendment Their treatment as ordinary or capital gains depends on whether you have a net gain or a net loss from all of your section 1231 transactions in the tax year. 2012 tax return amendment Table 9-1. 2012 tax return amendment Where to First Report Certain Items on Form 4797 Type of property Held 1 year  or less Held more than  1 year 1 Depreciable trade or business property:       a Sold or exchanged at a gain Part II Part III (1245, 1250)   b Sold or exchanged at a loss Part II Part I 2 Farmland held less than 10 years for which soil, water, or land clearing expenses were deducted:       a Sold at a gain Part II Part III (1252)   b Sold at a loss Part II Part I 3 All other farmland Part II Part I 4 Disposition of cost-sharing payment property described in section 126 Part II Part III (1255) 5 Cattle and horses used in a trade or business for draft, breeding, dairy, or sporting purposes: Held less  than 24 mos. 2012 tax return amendment Held 24 mos. 2012 tax return amendment  or more   a Sold at a gain Part II Part III (1245)   b Sold at a loss Part II Part I   c Raised cattle and horses sold at a gain Part II Part I 6 Livestock other than cattle and horses used in a trade or business for draft, breeding, dairy, or sporting purposes: Held less  than 12 mos. 2012 tax return amendment Held 12 mos. 2012 tax return amendment   or more   a Sold at a gain Part II Part III (1245)   b Sold at a loss Part II Part I   c Raised livestock sold at a gain Part II Part I If you have a gain from a section 1231 transaction, first determine whether any of the gain is ordinary income under the depreciation recapture rules (explained later). 2012 tax return amendment Do not take that gain into account as section 1231 gain. 2012 tax return amendment Section 1231 transactions. 2012 tax return amendment   Gain or loss on the following transactions is subject to section 1231 treatment. 2012 tax return amendment Sale or exchange of cattle and horses. 2012 tax return amendment The cattle and horses must be held for draft, breeding, dairy, or sporting purposes and held for 24 months or longer. 2012 tax return amendment Sale or exchange of other livestock. 2012 tax return amendment This livestock must be held for draft, breeding, dairy, or sporting purposes and held for 12 months or longer. 2012 tax return amendment Other livestock includes hogs, mules, sheep, goats, donkeys, and other fur-bearing animals. 2012 tax return amendment Other livestock does not include poultry. 2012 tax return amendment Sale or exchange of depreciable personal property. 2012 tax return amendment This property must be used in your business and held longer than 1 year. 2012 tax return amendment Generally, property held for the production of rents or royalties is considered to be used in a trade or business. 2012 tax return amendment Examples of depreciable personal property include farm machinery and trucks. 2012 tax return amendment It also includes amortizable section 197 intangibles. 2012 tax return amendment Sale or exchange of real estate. 2012 tax return amendment This property must be used in your business and held longer than 1 year. 2012 tax return amendment Examples are your farm or ranch (including barns and sheds). 2012 tax return amendment Sale or exchange of unharvested crops. 2012 tax return amendment The crop and land must be sold, exchanged, or involuntarily converted at the same time and to the same person, and the land must have been held longer than 1 year. 2012 tax return amendment You cannot keep any right or option to reacquire the land directly or indirectly (other than a right customarily incident to a mortgage or other security transaction). 2012 tax return amendment Growing crops sold with a leasehold on the land, even if sold to the same person in a single transaction, are not included. 2012 tax return amendment Distributive share of partnership gains and losses. 2012 tax return amendment Your distributive share must be from the sale or exchange of property listed above and held longer than 1 year (or for the required period for certain livestock). 2012 tax return amendment Cutting or disposal of timber. 2012 tax return amendment Special rules apply if you owned the timber longer than 1 year and elect to treat timber cutting as a sale or exchange, or you enter into a cutting contract, as described in chapter 8 under Timber . 2012 tax return amendment Condemnation. 2012 tax return amendment The condemned property (defined in chapter 11) must have been held longer than 1 year. 2012 tax return amendment It must be business property or a capital asset held in connection with a trade or business or a transaction entered into for profit, such as investment property. 2012 tax return amendment It cannot be property held for personal use. 2012 tax return amendment Casualty or theft. 2012 tax return amendment The casualty or theft must have affected business property, property held for the production of rents or royalties, or investment property (such as notes and bonds). 2012 tax return amendment You must have held the property longer than 1 year. 2012 tax return amendment However, if your casualty or theft losses are more than your casualty or theft gains, neither the gains nor the losses are taken into account in the section 1231 computation. 2012 tax return amendment Section 1231 does not apply to personal casualty gains and losses. 2012 tax return amendment See chapter 11 for information on how to treat those gains and losses. 2012 tax return amendment If the property is not held for the required holding period, the transaction is not subject to section 1231 treatment, and any gain or loss is ordinary income reported in Part II of Form 4797. 2012 tax return amendment See Table 9-1. 2012 tax return amendment Property for sale to customers. 2012 tax return amendment   A sale, exchange, or involuntary conversion of property held mainly for sale to customers is not a section 1231 transaction. 2012 tax return amendment If you will get back all, or nearly all, of your investment in the property by selling it rather than by using it up in your business, it is property held mainly for sale to customers. 2012 tax return amendment Treatment as ordinary or capital. 2012 tax return amendment   To determine the treatment of section 1231 gains and losses, combine all of your section 1231 gains and losses for the year. 2012 tax return amendment If you have a net section 1231 loss, it is an ordinary loss. 2012 tax return amendment If you have a net section 1231 gain, it is ordinary income up to your nonrecaptured section 1231 losses from previous years, explained next. 2012 tax return amendment The rest, if any, is long-term capital gain. 2012 tax return amendment Nonrecaptured section 1231 losses. 2012 tax return amendment   Your nonrecaptured section 1231 losses are your net section 1231 losses for the previous 5 years that have not been applied against a net section 1231 gain by treating the gain as ordinary income. 2012 tax return amendment These losses are applied against your net section 1231 gain beginning with the earliest loss in the 5-year period. 2012 tax return amendment Example. 2012 tax return amendment In 2013, Ben has a $2,000 net section 1231 gain. 2012 tax return amendment To figure how much he has to report as ordinary income and long-term capital gain, he must first determine his section 1231 gains and losses from the previous 5-year period. 2012 tax return amendment From 2008 through 2012 he had the following section 1231 gains and losses. 2012 tax return amendment Year Amount 2008 -0- 2009 -0- 2010 ($2,500) 2011 -0- 2012 $1,800   Ben uses this information to figure how to report his net section 1231 gain for 2013 as shown below. 2012 tax return amendment 1) Net section 1231 gain (2013) $2,000 2) Net section 1231 loss (2010) ($2,500)   3) Net section 1231 gain (2012) 1,800   4) Remaining net section 1231 loss from prior 5 years ($700)   5) Gain treated as  ordinary income $700 6) Gain treated as long-term  capital gain $1,300 His remaining net section 1231 loss from 2010 is completely recaptured in 2013. 2012 tax return amendment Depreciation Recapture If you dispose of depreciable or amortizable property at a gain, you may have to treat all or part of the gain (even if it is otherwise nontaxable) as ordinary income. 2012 tax return amendment To figure any gain that must be reported as ordinary income, you must keep permanent records of the facts necessary to figure the depreciation or amortization allowed or allowable on your property. 2012 tax return amendment For more information, see chapter 3 of Publication 544. 2012 tax return amendment Section 1245 Property A gain on the disposition of section 1245 property is treated as ordinary income to the extent of depreciation allowed or allowable. 2012 tax return amendment Any recognized gain that is more than the part that is ordinary income is a section 1231 gain. 2012 tax return amendment See Treatment as ordinary or capital under Section 1231 Gains and Losses , earlier. 2012 tax return amendment Section 1245 property includes any property that is or has been subject to an allowance for depreciation or amortization and that is any of the following types of property. 2012 tax return amendment Personal property (either tangible or intangible). 2012 tax return amendment Other tangible property (except buildings and their structural components) used as any of the following. 2012 tax return amendment See Buildings and structural components below. 2012 tax return amendment An integral part of manufacturing, production, or extraction, or of furnishing certain services. 2012 tax return amendment A research facility in any of the activities in (a). 2012 tax return amendment A facility in any of the activities in (a) above, for the bulk storage of fungible commodities (discussed later). 2012 tax return amendment That part of real property (not included in (2)) with an adjusted basis reduced by (but not limited to) the following. 2012 tax return amendment Amortization of certified pollution control facilities. 2012 tax return amendment The section 179 expense deduction. 2012 tax return amendment Deduction for clean-fuel vehicles and certain refueling property. 2012 tax return amendment Expenditures to remove architectural and transportation barriers to the handicapped and elderly. 2012 tax return amendment Certain reforestation expenditures (as described under Reforestation Costs in chapter 7. 2012 tax return amendment Single purpose agricultural (livestock) or horticultural structures. 2012 tax return amendment Storage facilities (except buildings and their structural components) used in distributing petroleum or any primary product of petroleum. 2012 tax return amendment Buildings and structural components. 2012 tax return amendment   Section 1245 property does not include buildings and structural components. 2012 tax return amendment The term building includes a house, barn, warehouse, or garage. 2012 tax return amendment The term structural component includes walls, floors, windows, doors, central air conditioning systems, light fixtures, etc. 2012 tax return amendment   Do not treat a structure that is essentially machinery or equipment as a building or structural component. 2012 tax return amendment Also, do not treat a structure that houses property used as an integral part of an activity as a building or structural component if the structure's use is so closely related to the property's use that the structure can be expected to be replaced when the property it initially houses is replaced. 2012 tax return amendment   The fact that the structure is specially designed to withstand the stress and other demands of the property and cannot be used economically for other purposes indicates it is closely related to the use of the property it houses. 2012 tax return amendment Structures such as oil and gas storage tanks, grain storage bins, and silos are not treated as buildings, but as section 1245 property. 2012 tax return amendment Facility for bulk storage of fungible commodities. 2012 tax return amendment   This is a facility used mainly for the bulk storage of fungible commodities. 2012 tax return amendment Bulk storage means storage of a commodity in a large mass before it is used. 2012 tax return amendment For example, if a facility is used to store oranges that have been sorted and boxed, it is not used for bulk storage. 2012 tax return amendment To be fungible, a commodity must be such that one part may be used in place of another. 2012 tax return amendment Gain Treated as Ordinary Income The gain treated as ordinary income on the sale, exchange, or involuntary conversion of section 1245 property, including a sale and leaseback transaction, is the lesser of the following amounts. 2012 tax return amendment The depreciation (which includes any section 179 deduction claimed) and amortization allowed or allowable on the property. 2012 tax return amendment The gain realized on the disposition (the amount realized from the disposition minus the adjusted basis of the property). 2012 tax return amendment For any other disposition of section 1245 property, ordinary income is the lesser of (1) above or the amount by which its fair market value (FMV) is more than its adjusted basis. 2012 tax return amendment For details, see chapter 3 of Publication 544. 2012 tax return amendment Use Part III of Form 4797 to figure the ordinary income part of the gain. 2012 tax return amendment Depreciation claimed on other property or claimed by other taxpayers. 2012 tax return amendment   Depreciation and amortization include the amounts you claimed on the section 1245 property as well as the following depreciation and amortization amounts. 2012 tax return amendment Amounts you claimed on property you exchanged for, or converted to, your section 1245 property in a like-kind exchange or involuntary conversion. 2012 tax return amendment For details on exchanges of property that are not taxable, see Like-Kind Exchanges in chapter 8. 2012 tax return amendment Amounts a previous owner of the section 1245 property claimed if your basis is determined with reference to that person's adjusted basis (for example, the donor's depreciation deductions on property you received as a gift and part of the transfer is a sale or exchange). 2012 tax return amendment Example. 2012 tax return amendment Jeff Free paid $120,000 for a tractor in 2012. 2012 tax return amendment On February 23, 2013, he traded it for a chopper and paid an additional $30,000. 2012 tax return amendment To figure his depreciation deduction on the chopper for the current year, Jeff continues to use the basis of the tractor as he would have before the trade. 2012 tax return amendment Jeff can also depreciate the additional $30,000 for the chopper. 2012 tax return amendment Depreciation and amortization. 2012 tax return amendment   Depreciation and amortization deductions that must be recaptured as ordinary income include (but are not limited to) the following items. 2012 tax return amendment See Depreciation Recapture in chapter 3 of Publication 544 for more details. 2012 tax return amendment Ordinary depreciation deductions. 2012 tax return amendment Section 179 deduction (see chapter 7). 2012 tax return amendment Any special depreciation allowance. 2012 tax return amendment Amortization deductions for all the following costs. 2012 tax return amendment Acquiring a lease. 2012 tax return amendment Lessee improvements. 2012 tax return amendment Pollution control facilities. 2012 tax return amendment Reforestation expenses. 2012 tax return amendment Section 197 intangibles. 2012 tax return amendment Qualified disaster expenses. 2012 tax return amendment Franchises, trademarks, and trade names acquired before August 11, 1993. 2012 tax return amendment Example. 2012 tax return amendment You file your returns on a calendar year basis. 2012 tax return amendment In February 2011, you bought and placed in service for 100% use in your farming business a light-duty truck (5-year property) that cost $10,000. 2012 tax return amendment You used the half-year convention and your MACRS deductions for the truck were $1,500 in 2011 and $2,550 in 2012. 2012 tax return amendment You did not claim the section 179 expense deduction for the truck. 2012 tax return amendment You sold it in May 2013 for $7,000. 2012 tax return amendment The MACRS deduction in 2013, the year of sale, is $893 (½ of $1,785). 2012 tax return amendment Figure the gain treated as ordinary income as follows. 2012 tax return amendment 1) Amount realized $7,000 2) Cost (February 2011) $10,000   3) Depreciation allowed or allowable (MACRS deductions: $1,500 + $2,550 + $893) 4,943   4) Adjusted basis (subtract line 3 from line 2) $5,057 5) Gain realized (subtract line 4 from line 1) 1,943 6) Gain treated as ordinary income (lesser of line 3 or line 5) $1,943 Depreciation allowed or allowable. 2012 tax return amendment   You generally use the greater of the depreciation allowed or allowable when figuring the part of gain to report as ordinary income. 2012 tax return amendment If, in prior years, you have consistently taken proper deductions under one method, the amount allowed for your prior years will not be increased even though a greater amount would have been allowed under another proper method. 2012 tax return amendment If you did not take any deduction at all for depreciation, your adjustments to basis for depreciation allowable are figured by using the straight line method. 2012 tax return amendment This treatment applies only when figuring what part of the gain is treated as ordinary income under the rules for section 1245 depreciation recapture. 2012 tax return amendment Disposition of plants and animals. 2012 tax return amendment   If you elect not to use the uniform capitalization rules (see chapter 6), you must treat any plant you produce as section 1245 property. 2012 tax return amendment If you have a gain on the property's disposition, you must recapture the pre-productive expenses you would have capitalized if you had not made the election by treating the gain, up to the amount of these expenses, as ordinary income. 2012 tax return amendment For section 1231 transactions, show these expenses as depreciation on Form 4797, Part III, line 22. 2012 tax return amendment For plant sales that are reported on Schedule F (1040), Profit or Loss From Farming, this recapture rule does not change the reporting of income because the gain is already ordinary income. 2012 tax return amendment You can use the farm-price method or the unit-livestock-price method discussed in  chapter 2 to figure these expenses. 2012 tax return amendment Example. 2012 tax return amendment Janet Maple sold her apple orchard in 2013 for $80,000. 2012 tax return amendment Her adjusted basis at the time of sale was $60,000. 2012 tax return amendment She bought the orchard in 2006, but the trees did not produce a crop until 2009. 2012 tax return amendment Her pre-productive expenses were $6,000. 2012 tax return amendment She elected not to use the uniform capitalization rules. 2012 tax return amendment Janet must treat $6,000 of the gain as ordinary income. 2012 tax return amendment Section 1250 Property Section 1250 property includes all real property subject to an allowance for depreciation that is not and never has been section 1245 property. 2012 tax return amendment It includes buildings and structural components that are not section 1245 property (discussed earlier). 2012 tax return amendment It includes a leasehold of land or section 1250 property subject to an allowance for depreciation. 2012 tax return amendment A fee simple interest in land is not section 1250 property because, like land, it is not depreciable. 2012 tax return amendment Gain on the disposition of section 1250 property is treated as ordinary income to the extent of additional depreciation allowed or allowable. 2012 tax return amendment To determine the additional depreciation on section 1250 property, see Depreciation Recapture in chapter 3 of Publication 544. 2012 tax return amendment You will not have additional depreciation if any of the following apply to the property disposed of. 2012 tax return amendment You figured depreciation for the property using the straight line method or any other method that does not result in depreciation that is more than the amount figured by the straight line method and you have held the property longer than 1 year. 2012 tax return amendment You chose the alternate ACRS (straight line) method for the property, which was a type of 15-, 18-, or 19-year real property covered by the section 1250 rules. 2012 tax return amendment The property was nonresidential real property placed in service after 1986 (or after July 31, 1986, if the choice to use MACRS was made) and you held it longer than 1 year. 2012 tax return amendment These properties are depreciated using the straight line method. 2012 tax return amendment Installment Sale If you report the sale of property under the installment method, any depreciation recapture under section 1245 or 1250 is taxable as ordinary income in the year of sale. 2012 tax return amendment This applies even if no payments are received in that year. 2012 tax return amendment If the gain is more than the depreciation recapture income, report the rest of the gain using the rules of the installment method. 2012 tax return amendment For this purpose, include the recapture income in your installment sale basis to determine your gross profit on the installment sale. 2012 tax return amendment If you dispose of more than one asset in a single transaction, you must separately figure the gain on each asset so that it may be properly reported. 2012 tax return amendment To do this, allocate the selling price and the payments you receive in the year of sale to each asset. 2012 tax return amendment Report any depreciation recapture income in the year of sale before using the installment method for any remaining gain. 2012 tax return amendment For more information on installment sales, see chapter 10. 2012 tax return amendment Other Dispositions Chapter 3 of Publication 544 discusses the tax treatment of the following transfers of depreciable property. 2012 tax return amendment By gift. 2012 tax return amendment At death. 2012 tax return amendment In like-kind exchanges. 2012 tax return amendment In involuntary conversions. 2012 tax return amendment Publication 544 also explains how to handle a single transaction involving multiple properties. 2012 tax return amendment Other Gains This section discusses gain on the disposition of farmland for which you were allowed either of the following. 2012 tax return amendment Deductions for soil and water conservation expenditures (section 1252 property). 2012 tax return amendment Exclusions from income for certain cost sharing payments (section 1255 property). 2012 tax return amendment Section 1252 property. 2012 tax return amendment   If you disposed of farmland you held more than 1 year and less than 10 years at a gain and you were allowed deductions for soil and water conservation expenses for the land, as discussed in chapter 5, you must treat part of the gain as ordinary income and treat the balance as section 1231 gain. 2012 tax return amendment Exceptions. 2012 tax return amendment   Do not treat gain on the following transactions as gain on section 1252 property. 2012 tax return amendment Disposition of farmland by gift. 2012 tax return amendment Transfer of farm property at death (except for income in respect of a decedent). 2012 tax return amendment For more information, see Regulations section 1. 2012 tax return amendment 1252-2. 2012 tax return amendment Amount to report as ordinary income. 2012 tax return amendment   You report as ordinary income the lesser of the following amounts. 2012 tax return amendment Your gain (determined by subtracting the adjusted basis from the amount realized from a sale, exchange, or involuntary conversion, or the FMV for all other dispositions). 2012 tax return amendment The total deductions allowed for soil and water conservation expenses multiplied by the applicable percentage, discussed next. 2012 tax return amendment Applicable percentage. 2012 tax return amendment   The applicable percentage is based on the length of time you held the land. 2012 tax return amendment If you dispose of your farmland within 5 years after the date you acquired it, the percentage is 100%. 2012 tax return amendment If you dispose of the land within the 6th through 9th year after you acquired it, the applicable percentage is reduced by 20% a year for each year or part of a year you hold the land after the 5th year. 2012 tax return amendment If you dispose of the land 10 or more years after you acquired it, the percentage is 0%, and the entire gain is a section 1231 gain. 2012 tax return amendment Example. 2012 tax return amendment You acquired farmland on January 19, 2005. 2012 tax return amendment On October 3, 2013, you sold the land at a $30,000 gain. 2012 tax return amendment Between January 1 and October 3, 2013, you incur soil and water conservation expenditures of $15,000 for the land that are fully deductible in 2013. 2012 tax return amendment The applicable percentage is 40% since you sold the land within the 8th year after you acquired it. 2012 tax return amendment You treat $6,000 (40% of $15,000) of the $30,000 gain as ordinary income and the $24,000 balance as a section 1231 gain. 2012 tax return amendment Section 1255 property. 2012 tax return amendment   If you receive certain cost-sharing payments on property and you exclude those payments from income (as discussed in chapter 3), you may have to treat part of any gain as ordinary income and treat the balance as a section 1231 gain. 2012 tax return amendment If you chose not to exclude these payments, you will not have to recognize ordinary income under this provision. 2012 tax return amendment Amount to report as ordinary income. 2012 tax return amendment   You report as ordinary income the lesser of the following amounts. 2012 tax return amendment The applicable percentage of the total excluded cost-sharing payments. 2012 tax return amendment The gain on the disposition of the property. 2012 tax return amendment You do not report ordinary income under this rule to the extent the gain is recognized as ordinary income under sections 1231 through 1254, 1256, and 1257. 2012 tax return amendment However, if applicable, gain reported under this rule must be reported regardless of any contrary provisions (including nonrecognition provisions) under any other section. 2012 tax return amendment Applicable percentage. 2012 tax return amendment   The applicable percentage of the excluded cost-sharing payments to be reported as ordinary income is based on the length of time you hold the property after receiving the payments. 2012 tax return amendment If the property is held less than 10 years after you receive the payments, the percentage is 100%. 2012 tax return amendment After 10 years, the percentage is reduced by 10% a year, or part of a year, until the rate is 0%. 2012 tax return amendment Form 4797, Part III. 2012 tax return amendment   Use Form 4797, Part III, to figure the ordinary income part of a gain from the sale, exchange, or involuntary conversion of section 1252 property and section 1255 property. 2012 tax return amendment Prev  Up  Next   Home   More Online Publications
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Negative Information In Your Credit Report

Negative information concerning your use of credit can be kept in your credit report for seven years. A bankruptcy can be kept for 10 years, and unpaid tax liens for 15 years. Information about a lawsuit or an unpaid judgment against you can be reported for seven years or until the statute of limitations runs out, whichever is longer. Inquiries remain on your report for two years.

Anyone who denies you credit, housing, insurance, or a job as a result of a credit report must give you the name, address, and telephone number of the credit reporting agency (CRA) that provided the report. Under the Fair Credit Reporting Act (FCRA), you have the right to request a free report within 60 days if a company denies you credit based on the report.

If there is inaccurate or incomplete information in your credit report:

  • Contact both the credit reporting agency and the company that provided the information to the CRA.
  • Tell the CRA in writing what information you believe is inaccurate. Keep a copy of all correspondence.

Under The Fair Credit Reporting Act, the information provider is required to investigate and report the results to the CRA. If the information is found to be incorrect, it must notify all nationwide CRAs to correct your file. If the investigation does not solve your dispute, ask that your statement concerning the dispute be included in your file. A notice of your dispute must be included anytime the CRA reports the negative item.

If the information is accurate, only time, hard work, and a personal debt repayment plan will improve your credit report. Credit repair companies advertise they can erase bad credit for a hefty fee. Don't believe it. Under the Credit Repair Organizations Act, credit repair companies can't require you to pay until they have completed promised services. They must also give you:

  • A copy of the "Consumer Credit File Rights Under State and Federal Law" before you sign a contract.
  • A written contract that spells out your rights and obligations.
  • Three days to cancel without paying any fees.

Some credit repair companies promise to help you establish a whole new credit identity. You can be charged with fraud if you use the mail or telephone to apply for credit with false information. It is also a federal crime to make false statements on a loan or credit application, to give a false Social Security number, or to obtain an Employer Identification Number from the Internal Revenue Service under false pretences.

If you have lost money to a credit repair scam, contact your local consumer protection office or use the National Fraud Information Center complaint form.

The 2012 Tax Return Amendment

2012 tax return amendment 16. 2012 tax return amendment   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. 2012 tax return amendment Excepción 2. 2012 tax return amendment Presente el Formulario 1099-B o el Formulario 1099-S al IRS. 2012 tax return amendment Pérdidas de Capital Tasas Impositivas sobre Ganancias de Capital Qué Hay de Nuevo Tasas máximas de ganancias de capital. 2012 tax return amendment  Para el año 2013, las tasas máximas de ganancias de capital son del 0%, 15%, 20%, 25% y 28%. 2012 tax return amendment 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). 2012 tax return amendment Esta explicación abarca los siguientes temas: Cómo declarar ganancias y pérdidas a corto plazo. 2012 tax return amendment Cómo declarar ganancias y pérdidas a largo plazo. 2012 tax return amendment Cómo calcular pérdidas de capital que se van a trasladar al año siguiente. 2012 tax return amendment Cómo calcular los impuestos sobre una ganancia neta de capital. 2012 tax return amendment 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). 2012 tax return amendment 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. 2012 tax return amendment Complete el Formulario 8949 antes de completar las líneas 1b, 2, 3, 8b, 9 ó 10 del Anexo D (Formulario 1040). 2012 tax return amendment 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. 2012 tax return amendment 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. 2012 tax return amendment Anote en el Formulario 8949 todas las ventas e intercambios de activos de capital (incluyendo acciones, bonos, etc. 2012 tax return amendment ) 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). 2012 tax return amendment Declare estas transacciones aun si usted no recibió un Formulario 1099-B o 1099-S (u otra declaración sustitutiva) para la transacción. 2012 tax return amendment Declare las ganancias o pérdidas a corto plazo en la Parte I. 2012 tax return amendment Declare ganancias y pérdidas a largo plazo en la Parte II. 2012 tax return amendment Use cuantos Formularios 8949 sean necesarios. 2012 tax return amendment Excepciones a la presentación del Formulario 8949 y el Anexo D (Formulario 1040). 2012 tax return amendment   Hay ciertas circunstancias bajo las cuales usted tal vez no tenga que presentar el Formulario 8949 ni el Anexo D (Formulario 1040). 2012 tax return amendment Excepción 1. 2012 tax return amendment   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). 2012 tax return amendment (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). 2012 tax return amendment 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. 2012 tax return amendment 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. 2012 tax return amendment 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. 2012 tax return amendment Excepción 2. 2012 tax return amendment   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. 2012 tax return amendment Ventas a plazos. 2012 tax return amendment   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. 2012 tax return amendment Tiene que declarar la totalidad de la ganancia en el año de la venta (el año en el que ocurra la fecha de canje). 2012 tax return amendment Ganancias y pérdidas provenientes de una actividad pasiva. 2012 tax return amendment    Si tiene pérdidas o ganancias provenientes de una actividad pasiva, es posible que tenga que declararlas también en el Formulario 8582. 2012 tax return amendment En ciertos casos, la pérdida puede ser limitada conforme a las reglas de actividad pasiva. 2012 tax return amendment 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. 2012 tax return amendment Transacciones que se declaran en el Formulario 1099-B. 2012 tax return amendment   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. 2012 tax return amendment Utilice el Formulario 1099-B o el documento sustitutivo para completar el Formulario 8949. 2012 tax return amendment 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. 2012 tax return amendment Esto le ayudará a completar el Formulario 8949. 2012 tax return amendment Por lo general, los valores bursátiles garantizados son aquéllos que usted adquirió después del año 2010. 2012 tax return amendment   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. 2012 tax return amendment 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. 2012 tax return amendment   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). 2012 tax return amendment Si incluye un gasto de venta en la columna (g), anote “E” en la columna (f). 2012 tax return amendment Transacciones que se declaran en el Formulario 1099-CAP. 2012 tax return amendment   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. 2012 tax return amendment Utilice el Formulario 1099-CAP o documento sustitutivo para completar el Formulario 8949. 2012 tax return amendment 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). 2012 tax return amendment Esta transacción no le da la posibilidad de declarar una pérdida en el Anexo D (Formulario 1040). 2012 tax return amendment   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. 2012 tax return amendment Transacciones que se declaran en el Formulario 1099-S. 2012 tax return amendment   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. 2012 tax return amendment    “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). 2012 tax return amendment   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. 2012 tax return amendment   El Formulario 1099-S indicará las ganancias brutas de la venta o el intercambio en el recuadro 2. 2012 tax return amendment 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. 2012 tax return amendment No obstante, declare los intercambios por bienes del mismo tipo en el Formulario 8824. 2012 tax return amendment   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. 2012 tax return amendment Nominatarios. 2012 tax return amendment   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. 2012 tax return amendment Presente el Formulario 1099-B o el Formulario 1099-S al IRS. 2012 tax return amendment   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. 2012 tax return amendment Envíe el Formulario 1099-B o el Formulario 1099-S junto con el Formulario 1096, Annual Summary and Transmittal of U. 2012 tax return amendment S. 2012 tax return amendment 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). 2012 tax return amendment 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. 2012 tax return amendment En el Formulario 1099-B, usted debe constar como “Payer” (Pagador). 2012 tax return amendment El otro dueño debe constar como “Recipient” (Destinatario). 2012 tax return amendment En el Formulario 1099-S, usted debe constar como “Filer” (Declarante). 2012 tax return amendment El otro dueño debe constar como “Transferor” (Cesionista). 2012 tax return amendment No obstante, usted no tiene que presentar el Formulario 1099-B ni el Formulario 1099-S para mostrar las ganancias de su cónyuge. 2012 tax return amendment 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. 2012 tax return amendment Si presenta la declaración electrónicamente, vea la Publicación 1220, en inglés. 2012 tax return amendment Venta de bienes comprados en diferentes ocasiones. 2012 tax return amendment   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. 2012 tax return amendment Escriba “Various” (Varios) en la columna (b) para la “Date acquired” (Fecha de adquisición). 2012 tax return amendment Gastos de venta. 2012 tax return amendment    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). 2012 tax return amendment Si usted incluyó un gasto de venta en la columna (g), anote “E” en la columna (f). 2012 tax return amendment   Para más información sobre los ajustes a la base, vea el capítulo 13. 2012 tax return amendment Ganancias y pérdidas a corto plazo. 2012 tax return amendment   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. 2012 tax return amendment Declárelas en la Parte I del Formulario 8949. 2012 tax return amendment   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). 2012 tax return amendment Ganancias y pérdidas a largo plazo. 2012 tax return amendment    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. 2012 tax return amendment Declárela en la Parte II del Formulario 8949. 2012 tax return amendment   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. 2012 tax return amendment    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)). 2012 tax return amendment Total de la ganancia o pérdida neta. 2012 tax return amendment   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)). 2012 tax return amendment Anote el resultado en la línea 16 de la Parte III del Anexo D (Formulario 1040). 2012 tax return amendment Si tiene pérdidas que sobrepasen las ganancias, vea Pérdidas de Capital , que se encuentra a continuación. 2012 tax return amendment 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. 2012 tax return amendment Pérdidas de Capital Si las pérdidas de capital son mayores que las ganancias de capital, se puede declarar una deducción por pérdida de capital. 2012 tax return amendment Declare la cantidad de la deducción en la línea 13 del Formulario 1040, anotándola entre paréntesis. 2012 tax return amendment Límite sobre la deducción. 2012 tax return amendment   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). 2012 tax return amendment   Puede usar el total de la pérdida neta para reducir sus ingresos en una cantidad equivalente, hasta el límite de $3,000. 2012 tax return amendment Traslado de pérdida de capital. 2012 tax return amendment   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. 2012 tax return amendment Si una parte de la pérdida sigue sin usarse, puede trasladarla a años posteriores hasta que se agote. 2012 tax return amendment   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. 2012 tax return amendment   Cuando traslade una pérdida a un año posterior, ésta sigue siendo una pérdida a largo plazo o corto plazo. 2012 tax return amendment 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. 2012 tax return amendment Cálculo de la cantidad trasladada al año siguiente. 2012 tax return amendment   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. 2012 tax return amendment   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). 2012 tax return amendment    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. 2012 tax return amendment Ejemplo. 2012 tax return amendment Roberto y Gloria vendieron valores bursátiles en 2013. 2012 tax return amendment Las ventas dieron por resultado una pérdida de capital de $7,000. 2012 tax return amendment No hicieron otras transacciones de capital. 2012 tax return amendment Sus ingresos sujetos a impuestos fueron $26,000. 2012 tax return amendment En la declaración conjunta de 2013, pueden deducir $3,000. 2012 tax return amendment La parte de la pérdida que no usaron, $4,000 ($7,000 − $3,000), se puede trasladar a 2014. 2012 tax return amendment Si la pérdida de capital hubiera sido $2,000, la deducción por pérdida de capital también habría sido $2,000. 2012 tax return amendment No tendrían cantidad alguna a trasladar al año siguiente. 2012 tax return amendment Utilice primero las pérdidas a corto plazo. 2012 tax return amendment   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. 2012 tax return amendment 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. 2012 tax return amendment Pérdida de capital de un difunto. 2012 tax return amendment    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. 2012 tax return amendment Los límites de pérdida de capital explicados anteriormente aún corresponden en este caso. 2012 tax return amendment El caudal hereditario (patrimonio) del difunto no puede deducir ninguna parte de la pérdida ni trasladarla a años posteriores. 2012 tax return amendment Declaraciones conjuntas y separadas. 2012 tax return amendment   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. 2012 tax return amendment 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. 2012 tax return amendment 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. 2012 tax return amendment Estas tasas reducidas se conocen como las “tasas máximas de ganancias de capital”. 2012 tax return amendment 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. 2012 tax return amendment Para el año 2013, las tasas máximas correspondientes a ganancias de capital son 0%, 15%, 20%, 25% y 28%. 2012 tax return amendment Vea la Tabla 16-1, para obtener información detallada. 2012 tax return amendment 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. 2012 tax return amendment Ejemplo. 2012 tax return amendment 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%. 2012 tax return amendment Si de otro modo está sujeto a una tasa menor del 28%, la tasa del 28% no corresponde. 2012 tax return amendment Deducción de los intereses de inversiones. 2012 tax return amendment   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. 2012 tax return amendment 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. 2012 tax return amendment 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. 2012 tax return amendment 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. 2012 tax return amendment Tabla 16-1. 2012 tax return amendment ¿Cuál es la Tasa Máxima de Ganancias de Capital que le Corresponde? SI la ganancia neta de capital se deriva de . 2012 tax return amendment . 2012 tax return amendment . 2012 tax return amendment ENTONCES la  tasa máxima de  ganancia de capital es . 2012 tax return amendment . 2012 tax return amendment . 2012 tax return amendment 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. 2012 tax return amendment 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. 2012 tax return amendment     Ganancia o pérdida procedente de artículos coleccionables. 2012 tax return amendment   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. 2012 tax return amendment   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. 2012 tax return amendment Ganancia sobre acciones de pequeños negocios calificados. 2012 tax return amendment    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. 2012 tax return amendment La ganancia que cumple los requisitos, menos la exclusión conforme a la sección 1202, es una ganancia con una tasa de 28%. 2012 tax return amendment Vea Gains on Qualified Small Business Stock (Ganancias de acciones de pequeños negocios calificados) en el capítulo 4 de la Publicación 550, en inglés. 2012 tax return amendment Ganancia conforme a la sección 1250 no recuperada. 2012 tax return amendment    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%. 2012 tax return amendment 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. 2012 tax return amendment 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. 2012 tax return amendment Cálculo de los impuestos a base de las tasas máximas de ganancias de capital. 2012 tax return amendment   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. 2012 tax return amendment Tiene ganancia neta de capital si las cantidades de las líneas 15 y 16 del Anexo D ambas son ganancias. 2012 tax return amendment Hoja de trabajo para los impuestos del Anexo D. 2012 tax return amendment   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. 2012 tax return amendment Hoja de trabajo para el impuesto sobre dividendos calificados y ganancias de capital. 2012 tax return amendment   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. 2012 tax return amendment (Vea Dividendos Calificados en el capítulo 8). 2012 tax return amendment No tiene que presentar el Anexo D (Formulario 1040) y recibió distribuciones de ganancias de capital. 2012 tax return amendment (Vea Excepciones a la presentación del Formulario 8949 y el Anexo D (Formulario 1040) , anteriormente). 2012 tax return amendment Las cantidades de las líneas 15 y 16 del Anexo D (Formulario 1040) son mayores de cero. 2012 tax return amendment Impuesto mínimo alternativo. 2012 tax return amendment   Estas tasas de ganancias de capital se utilizan también para calcular el impuesto mínimo alternativo. 2012 tax return amendment Prev  Up  Next   Home   More Online Publications