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Back Taxes Owed

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Back taxes owed 4. Back taxes owed   Deductions Table of Contents Standard DeductionStandard Deduction for Dependents Itemized DeductionsMedical and Dental Expenses Most taxpayers have a choice of taking a standard deduction or itemizing their deductions. Back taxes owed You benefit from the standard deduction if your standard deduction is more than the total of your allowable itemized deductions. Back taxes owed If you have a choice, you should use the method that gives you the lower tax. Back taxes owed Standard Deduction The standard deduction amount depends on your filing status, whether you are 65 or older or blind, and whether an exemption can be claimed for you by another taxpayer. Back taxes owed Generally, the standard deduction amounts are adjusted each year for inflation. Back taxes owed In most cases, you can use Worksheet 4-1 to figure your standard deduction amount. Back taxes owed Persons not eligible for the standard deduction. Back taxes owed   Your standard deduction is zero and you should itemize any deductions you have if: You are married and filing a separate return, and your spouse itemizes deductions, You are filing a tax return for a short tax year because of a change in your annual accounting period, or You are a nonresident or dual-status alien during the year. Back taxes owed You are considered a dual-status alien if you were both a nonresident alien and a resident alien during the year. Back taxes owed   If you are a nonresident alien who is married to a U. Back taxes owed S. Back taxes owed citizen or resident alien at the end of the year, you can choose to be treated as a U. Back taxes owed S. Back taxes owed resident. Back taxes owed See Publication 519, U. Back taxes owed S. Back taxes owed Tax Guide for Aliens. Back taxes owed If you make this choice, you can take the standard deduction. Back taxes owed Decedent's final return. Back taxes owed   The amount of the standard deduction for a decedent's final tax return is the same as it would have been had the decedent continued to live. Back taxes owed However, if the decedent was not 65 or older at the time of death, the higher standard deduction for age cannot be claimed. Back taxes owed Higher standard deduction for age (65 or older). Back taxes owed   If you do not itemize deductions, you are entitled to a higher standard deduction if you are age 65 or older at the end of the year. Back taxes owed You are considered age 65 on the day before your 65th birthday. Back taxes owed Therefore, you can take a higher standard deduction for 2013 if you were born before January 2, 1949. Back taxes owed Higher standard deduction for blindness. Back taxes owed   If you are blind on the last day of the year and you do not itemize deductions, you are entitled to a higher standard deduction. Back taxes owed You qualify for this benefit if you are totally or partly blind. Back taxes owed Not totally blind. Back taxes owed   If you are not totally blind, you must get a certified statement from an eye doctor (ophthalmologist or optometrist) that: You cannot see better than 20/200 in the better eye with glasses or contact lenses, or Your field of vision is not more than 20 degrees. Back taxes owed   If your eye condition will never improve beyond these limits, the statement should include this fact. Back taxes owed You must keep the statement in your records. Back taxes owed   If your vision can be corrected beyond these limits only by contact lenses that you can wear only briefly because of pain, infection, or ulcers, you can take the higher standard deduction for blindness if you otherwise qualify. Back taxes owed Spouse 65 or older or blind. Back taxes owed   You can take the higher standard deduction if your spouse is age 65 or older or blind and: You file a joint return, or You file a separate return and can claim an exemption for your spouse because your spouse had no gross income and an exemption for your spouse could not be claimed by another taxpayer. Back taxes owed    You cannot claim the higher standard deduction for an individual other than yourself and your spouse. Back taxes owed Example. Back taxes owed This example illustrates how to determine your standard deduction using Worksheet 4-1. Back taxes owed Bill and Lisa are filing a joint return for 2013. Back taxes owed Both are over age 65. Back taxes owed Neither is blind, and neither can be claimed as a dependent. Back taxes owed They do not itemize deductions, so they use Worksheet 4-1. Back taxes owed Because they are married filing jointly, they enter $12,200 on line 1. Back taxes owed They check the “No” box on line 2, so they also enter $12,200 on line 4. Back taxes owed Because they are both over age 65, they enter $2,400 ($1,200 × 2) on line 5. Back taxes owed They enter $14,600 ($12,200 + $2,400) on line 6, so their standard deduction is $14,600. Back taxes owed Standard Deduction for Dependents The standard deduction for an individual for whom an exemption can be claimed on another person's tax return is generally limited to the greater of: $1,000, or The individual's earned income for the year plus $350 (but not more than the regular standard deduction amount, generally $6,100). Back taxes owed However, the standard deduction may be higher if the individual is 65 or older or blind. Back taxes owed If an exemption for you (or your spouse if you are filing jointly) can be claimed on someone else's return, use Worksheet 4-1, if applicable, to determine your standard deduction. Back taxes owed Worksheet 4-1. Back taxes owed 2013 Standard Deduction Worksheet Caution. Back taxes owed If you are married filing separately and your spouse itemizes deductions, or if you are a dual-status alien, do not complete this worksheet. Back taxes owed If you were born before January 2, 1949, and/or blind, check the correct number of boxes below. Back taxes owed Put the total number of boxes checked in box c and go to line 1. Back taxes owed a. Back taxes owed You   Born before  January 2, 1949     Blind b. Back taxes owed Your spouse, if claiming  spouse's exemption   Born before January 2, 1949     Blind c. Back taxes owed Total boxes checked             1. Back taxes owed Enter the amount shown below for your filing status. Back taxes owed               Single or married filing separately — $6,100 Married filing jointly or Qualifying widow(er) — $12,200 Head of household — $8,950   1. Back taxes owed           2. Back taxes owed Can you (or your spouse if filing jointly) be claimed as a dependent on someone else's return?  No. Back taxes owed Skip line 3; enter the amount from line 1 on line 4. Back taxes owed   Yes. Back taxes owed Go to line 3. Back taxes owed         3. Back taxes owed Is your earned income* more than $650?               Yes. Back taxes owed Add $350 to your earned income. Back taxes owed Enter the total   3. Back taxes owed         No. Back taxes owed Enter $1,000 4. Back taxes owed Enter the smaller of line 1 or line 3 4. Back taxes owed   5. Back taxes owed If born before January 2, 1949, or blind, multiply the number in box c by $1,200 ($1,500 if single or head of household). Back taxes owed Enter the result here. Back taxes owed Otherwise, enter -0- 5. Back taxes owed   6. Back taxes owed Add lines 4 and 5. Back taxes owed This is your standard deduction for 2013. Back taxes owed 6. Back taxes owed   * Earned income includes wages, salaries, tips, professional fees, and other compensation received for personal services you performed. Back taxes owed It also includes any amount received as a scholarship that you must include in your income. Back taxes owed Generally, your earned income is the total of the amount(s) you reported on Form 1040, lines 7, 12, and 18, minus the amount, if any, on line 27 (or the amount you reported on Form 1040A, line 7). Back taxes owed Itemized Deductions Some individuals should itemize their deductions because it will save them money. Back taxes owed Others should itemize because they do not qualify for the standard deduction. Back taxes owed See the discussion under Standard Deduction , earlier, to decide if it would be to your advantage to itemize deductions. Back taxes owed You may be subject to a limit on some of your itemized deductions if your adjusted gross income is more than $150,000. Back taxes owed For more information, see Overall limitation, later. Back taxes owed Medical and dental expenses, some taxes, certain interest expenses, charitable contributions, casualty and theft losses, and certain other miscellaneous expenses may be itemized as deductions on Schedule A (Form 1040). Back taxes owed You may benefit from itemizing your deductions on Schedule A (Form 1040) if you: Cannot take the standard deduction, Had uninsured medical or dental expenses that are more than 10% of your adjusted gross income (or more than 7. Back taxes owed 5% of your adjusted gross income if either you or your spouse is age 65 or older), Paid interest on your home, Paid real estate or personal property taxes, Paid mortgage insurance premiums, Paid state and local income or general sales taxes, Had large unreimbursed employee business expenses or other miscellaneous deductions, Had large uninsured casualty or theft losses, Made large contributions to qualified charities (see Publication 526, Charitable Contributions), or Have total itemized deductions that are more than the standard deduction that applies to you. Back taxes owed See the Schedule A (Form 1040) instructions for more information. Back taxes owed Overall limitation. Back taxes owed   You may not be able to deduct all of your itemized deductions if your adjusted gross income is more than: $150,000, if married filing separately, $250,000, if single, $275,000, if head of household, or $300,000, if married filing jointly or qualifying widow(er). Back taxes owed  If your adjusted gross income exceeds the applicable amount, you will use the Itemized Deductions Worksheet in the Instructions for Schedule A (Form 1040) to figure your total itemized deductions. Back taxes owed Medical and Dental Expenses You can deduct certain medical and dental expenses you paid for yourself, your spouse, and your dependent(s) if you itemize your deductions on Schedule A (Form 1040). Back taxes owed Table 4-1 shows some common items that you can or cannot include in figuring your medical expense deduction. Back taxes owed For more information, see the following discussions of selected items, which are presented in alphabetical order. Back taxes owed A more extensive list of items and further details can be found in Publication 502, Medical and Dental Expenses. Back taxes owed Table 4-1. Back taxes owed Medical and Dental Expenses Checklist You can include: You cannot include: Bandages Capital expenses for equipment or improvements to your home needed for medical care (see Publication 502) Certain weight-loss expenses for obesity Diagnostic devices Expenses of an organ donor Eye surgery—to promote the correct function of the eye Guide dogs or other animals aiding the blind, deaf, and disabled Hospital services fees (lab work, therapy, nursing services, surgery, etc. Back taxes owed ) Lead-based paint removal (see Publication 502) Long-term care contracts, qualified (see Publication 502) Meals and lodging provided by a hospital during medical treatment Medical and hospital insurance premiums Medical services fees (from doctors, dentists, surgeons, specialists, and other medical practitioners) Medicare Part D premiums Oxygen equipment and oxygen Part of life-care fee paid to retirement home designated for medical care Prescription medicines (prescribed by a doctor) and insulin Psychiatric and psychological treatment Social security tax, Medicare tax, FUTA, and state employment tax for worker providing medical care (see Publication 502) Special items (artificial limbs, false teeth, eyeglasses, contact lenses, hearing aids, crutches, wheelchair, etc. Back taxes owed ) Special education for mentally or physically disabled persons (see Publication 502) Stop-smoking programs Transportation for needed medical care Treatment at a drug or alcohol center (includes meals and lodging provided by the center) Wages for nursing services (see Publication 502) Contributions to Archer MSAs (see Publication 969) Bottled water Diaper service Expenses for your general health (even if following your doctor's advice) such as: —Health club dues —Household help (even if recommended by a doctor) —Social activities, such as dancing or swimming lessons —Trip for general health improvement Flexible spending account reimbursements for medical expenses (if contributions were on a pretax basis) (see Publication 502) Funeral, burial, or cremation expenses Health savings account payments for medical expenses (see Publication 502) Illegal operation or treatment Life insurance or income protection policies, or policies providing payment for loss of life, limb, sight, etc. Back taxes owed Medical insurance included in a car insurance policy covering all persons injured in or by your car Medicine you buy without a prescription Nursing care for a healthy baby Prescription drugs you brought in (or ordered shipped) from another country, in most cases (see Publication 502) Surgery for purely cosmetic reasons (see Publication 502) Toothpaste, toiletries, cosmetics, etc. Back taxes owed Teeth whitening Weight-loss expenses not for the treatment of obesity or other disease You can deduct only the amount of your medical and dental expenses that is more than 10% of your adjusted gross income (or that is more than 7. Back taxes owed 5% of your adjusted gross income if you or your spouse is age 65 or older). Back taxes owed What to include. Back taxes owed   Generally, you can include only the medical and dental expenses you paid this year, regardless of when the services were provided. Back taxes owed If you pay medical expenses by check, the day you mail or deliver the check generally is the date of payment. Back taxes owed If you use a pay-by-phone or online account to pay your medical expenses, the date reported on the statement of the financial institution showing when payment was made is the date of payment. Back taxes owed You can include medical expenses you charge to your credit card in the year the charge is made. Back taxes owed It does not matter when you actually pay the amount charged. Back taxes owed Home Improvements You can include in medical expenses amounts you pay for home improvements if their main purpose is medical care for you, your spouse, or your dependent. Back taxes owed Only reasonable costs to accommodate a home to your disabled condition (or that of your spouse or your dependent(s) who live with you) are considered medical care. Back taxes owed Additional costs for personal motives, such as for architectural or aesthetic reasons, are not medical expenses. Back taxes owed Publication 502 contains additional information and examples, including a capital expense worksheet, to assist you in figuring the amount of the capital expense that you can include in your medical expenses. Back taxes owed Also, see Publication 502 for information about deductible operating and upkeep expenses related to such capital expense items, and for information about improvements, for medical reasons, to property rented by a person with disabilities. Back taxes owed Household Help You cannot include in medical expenses the cost of household help, even if such help is recommended by a doctor. Back taxes owed This is a personal expense that is not deductible. Back taxes owed However, you may be able to include certain expenses paid to a person providing nursing-type services. Back taxes owed For more information, see Nursing Services , later. Back taxes owed Also, certain maintenance or personal care services provided for qualified long-term care can be included in medical expenses. Back taxes owed For more information, see Qualified long-term care services under Long-Term Care, later. Back taxes owed Hospital Services You can include in medical expenses amounts you pay for the cost of inpatient care at a hospital or similar institution if a principal reason for being there is to receive medical care. Back taxes owed This includes amounts paid for meals and lodging. Back taxes owed Also, see Meals and Lodging , later. Back taxes owed Long-Term Care You can include in medical expenses amounts paid for qualified long-term care services and premiums paid for qualified long-term care insurance contracts. Back taxes owed Qualified long-term care services. Back taxes owed   Qualified long-term care services are necessary diagnostic, preventive, therapeutic, curing, treating, mitigating, rehabilitative services, and maintenance and personal care services (defined later) that are: Required by a chronically ill individual, and Provided under a plan of care prescribed by a licensed health care practitioner. Back taxes owed Chronically ill individual. Back taxes owed    An individual is chronically ill if, within the previous 12 months, a licensed health care practitioner has certified that the individual meets either of the following descriptions. Back taxes owed He or she is unable to perform at least two activities of daily living without substantial assistance from another individual for at least 90 days, due to a loss of functional capacity. Back taxes owed Activities of daily living are eating, toileting, transferring, bathing, dressing, and continence. Back taxes owed He or she requires substantial supervision to be protected from threats to health and safety due to severe cognitive impairment. Back taxes owed Maintenance and personal care services. Back taxes owed    Maintenance or personal care services is care which has as its primary purpose the providing of a chronically ill individual with needed assistance with his or her disabilities (including protection from threats to health and safety due to severe cognitive impairment). Back taxes owed Qualified long-term care insurance contracts. Back taxes owed   A qualified long-term care insurance contract is an insurance contract that provides only coverage of qualified long-term care services. Back taxes owed The contract must: Be guaranteed renewable, Not provide for a cash surrender value or other money that can be paid, assigned, pledged, or borrowed, Provide that refunds, other than refunds on the death of the insured or complete surrender or cancellation of the contract, and dividends under the contract must be used only to reduce future premiums or increase future benefits, and Generally not pay or reimburse expenses incurred for services or items that would be reimbursed under Medicare, except where Medicare is a secondary payer, or the contract makes per diem or other periodic payments without regard to expenses. Back taxes owed   The amount of qualified long-term care premiums you can include is limited. Back taxes owed You can include the following as medical expenses on Schedule A (Form 1040). Back taxes owed Qualified long-term care premiums up to the following amounts. Back taxes owed Age 40 or under – $360. Back taxes owed Age 41 to 50 – $680. Back taxes owed Age 51 to 60 – $1,360. Back taxes owed Age 61 to 70 – $3,640. Back taxes owed Age 71 or over – $4,550. Back taxes owed Unreimbursed expenses for qualified long-term care services. Back taxes owed Note. Back taxes owed The limit on premiums is for each person. Back taxes owed Meals and Lodging You can include in medical expenses the cost of meals and lodging at a hospital or similar institution if your main reason for being there is to receive medical care. Back taxes owed You may be able to include in medical expenses the cost of lodging (but not meals) not provided in a hospital or similar institution. Back taxes owed You can include the cost of such lodging while away from home if all of the following requirements are met. Back taxes owed The lodging is primarily for, and essential to, medical care. Back taxes owed The medical care is provided by a doctor in a licensed hospital or in a medical care facility related to, or the equivalent of, a licensed hospital. Back taxes owed The lodging is not lavish or extravagant under the circumstances. Back taxes owed There is no significant element of personal pleasure, recreation, or vacation in the travel away from home. Back taxes owed The amount you include in medical expenses for lodging cannot be more than $50 per night for each person. Back taxes owed You can include lodging for a person traveling with the person receiving the medical care. Back taxes owed For example, if a parent is traveling with a sick child, up to $100 per night can be included as a medical expense for lodging. Back taxes owed (Meals are not included. Back taxes owed ) Nursing home. Back taxes owed   You can include in medical expenses the cost of medical care in a nursing home or a home for the aged for yourself, your spouse, or your dependent(s). Back taxes owed This includes the cost of meals and lodging in the home if a main reason for being there is to get medical care. Back taxes owed   Do not include the cost of meals and lodging if the reason for being in the home is personal. Back taxes owed However, you can include in medical expenses the part of the cost that is for medical or nursing care. Back taxes owed Medical Insurance Premiums You can include in medical expenses insurance premiums you pay for policies that cover medical care. Back taxes owed Policies can provide payment for: Hospitalization, surgical fees, X-rays, Prescription drugs and insulin, Dental care, Replacement of lost or damaged contact lenses, and Qualified long-term care insurance contracts (subject to the additional limits included in the discussion on qualified long-term care insurance contracts under Long-Term Care , earlier). Back taxes owed If you have a policy that provides payments for other than medical care, you can include the premiums for the medical care part of the policy if the charge for the medical part is reasonable. Back taxes owed The cost of the medical portion must be separately stated in the insurance contract or given to you in a separate statement. Back taxes owed Medicare Part A. Back taxes owed   If you are covered under social security (or if you are a government employee who paid Medicare tax), you are enrolled in Medicare Part A. Back taxes owed The payroll tax paid for Medicare Part A is not a medical expense. Back taxes owed If you are not covered under social security (or were not a government employee who paid Medicare tax), you can enroll voluntarily in Medicare Part A. Back taxes owed In this situation you can include the premiums you paid for Medicare Part A as a medical expense. Back taxes owed Medicare Part B. Back taxes owed   Medicare Part B is a supplemental medical insurance. Back taxes owed Premiums you pay for Medicare Part B are a medical expense. Back taxes owed If you applied for it at age 65 or after you became disabled, you can include in medical expenses the monthly premiums you paid. Back taxes owed If you were over age 65 or disabled when you first enrolled, check with your local Social Security Administration office, or go to their website at www. Back taxes owed SSA. Back taxes owed gov, to find out your premium. Back taxes owed Medicare Part D. Back taxes owed   Medicare Part D is a voluntary prescription drug insurance program for persons with Medicare Part A or Part B. Back taxes owed You can include as a medical expense premiums you pay for Medicare Part D. Back taxes owed Prepaid insurance premiums. Back taxes owed   Insurance premiums you pay before you are age 65 for medical care for yourself, your spouse, or your dependents after you reach age 65 are medical care expenses in the year paid if they are: Payable in equal yearly installments, or more often, and Payable for at least 10 years, or until you reach age 65 (but not for less than 5 years). Back taxes owed Medicines You can include in medical expenses amounts you pay for prescribed medicines and drugs. Back taxes owed A prescribed drug is one that requires a prescription by a doctor for its use by an individual. Back taxes owed You can also include amounts you pay for insulin. Back taxes owed Except for insulin, you cannot include in medical expenses amounts you pay for a drug that is not prescribed. Back taxes owed Imported medicines and drugs. Back taxes owed   If you import medicines or drugs from other countries, see Medicines and Drugs From Other Countries, under What Expenses Are Not Includible, in Publication 502. Back taxes owed Nursing Services You can include in medical expenses wages and other amounts you pay for nursing services. Back taxes owed The services need not be performed by a nurse as long as the services are of a kind generally performed by a nurse. Back taxes owed This includes services connected with caring for the patient's condition, such as giving medication or changing dressings, as well as bathing and grooming the patient. Back taxes owed These services can be provided in your home or another care facility. Back taxes owed Generally, only the amount spent for nursing services is a medical expense. Back taxes owed If the attendant also provides personal and household services, amounts paid to the attendant must be divided between the time spent performing household and personal services and the time spent for nursing services. Back taxes owed However, certain maintenance or personal care services provided for qualified long-term care can be included in medical expenses. Back taxes owed See Maintenance and personal care services under Qualified long-term care services, earlier. Back taxes owed Additionally, certain expenses for household services or for the care of a qualifying individual incurred to allow you to work may qualify for the child and dependent care credit. Back taxes owed See Child and Dependent Care Credit , later, and Publication 503, Child and Dependent Care Expenses. Back taxes owed You can also include in medical expenses part of the amount you pay for that attendant's meals. Back taxes owed Divide the food expense among the household members to find the cost of the attendant's food. Back taxes owed Then divide that cost in the same manner as in the preceding paragraph. Back taxes owed If you had to pay additional amounts for household upkeep because of the attendant, you can include the extra amounts with your medical expenses. Back taxes owed This includes extra rent or utilities you pay because you moved to a larger apartment to provide space for the attendant. Back taxes owed Employment taxes. Back taxes owed   You can include as a medical expense social security tax, FUTA, Medicare tax, and state employment taxes you pay for a nurse, attendant, or other person who provides medical care. Back taxes owed If the attendant also provides personal and household services, you can include as a medical expense only the amount of employment taxes paid for medical services as explained earlier under Nursing Services. Back taxes owed For information on employment tax responsibilities of household employers, see Publication 926, Household Employer's Tax Guide. Back taxes owed Transportation You can include in medical expenses amounts paid for transportation primarily for, and essential to, medical care. Back taxes owed Car expenses. Back taxes owed    You can include out-of-pocket expenses, such as the cost of gas and oil, when you use a car for medical reasons. Back taxes owed You cannot include depreciation, insurance, general repair, or maintenance expenses. Back taxes owed   If you do not want to use your actual expenses for 2013, you can use the standard medical mileage rate of 24 cents a mile. Back taxes owed   You can also include parking fees and tolls. Back taxes owed You can add these fees and tolls to your medical expenses whether you use actual expenses or use the standard mileage rate. Back taxes owed You can also include:    Bus, taxi, train, or plane fares or ambulance service, and Transportation expenses of a nurse or other person who can give injections, medications, or other treatment required by a patient who is traveling to get medical care and is unable to travel alone. Back taxes owed Do not include transportation expenses if, for purely personal reasons, you choose to travel to another city for an operation or other medical care prescribed by your doctor. Back taxes owed Prev  Up  Next   Home   More Online Publications
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Back taxes owed Publication 547(SP) - Introductory Material Table of Contents Qué Hay de Nuevo Recordatorios IntroductionCómo pedir formularios y publicaciones. Back taxes owed Preguntas sobre los impuestos. Back taxes owed Useful Items - You may want to see: Qué Hay de Nuevo Nueva Sección C en el Formulario 4684 para esquemas de inversión de tipo Ponzi (Ponzi-type schemes). Back taxes owed  La Sección C del Formulario 4684 (disponible en inglés) es nueva para el año 2013. Back taxes owed Usted debe completar la Seción C si está reclamando una deducción de pérdida por robo debido a un esquema de inversión de tipo Ponzi (Ponzi-type scheme) y estará usando el Procedimiento Tributario (Revenue Procedure) 2009-20, según modificado por el Procedimiento Tributario (Revenue Procedure) 2011-58. Back taxes owed La Sección C del Formulario 4864 reemplaza el Anexo A del Procedimiento Tributario (Revenue Procedure) 2009-20. Back taxes owed No necesita completar el Anexo A. Back taxes owed Para más información, vea Pérdidas provenientes de esquemas de inversión de tipo Ponzi (Ponzi-type schemes) , más adelante. Back taxes owed Recordatorios Acontecimientos futuros. Back taxes owed  Si desea obtener la información más reciente sobre los acontecimientos relacionados con la Publicación 547(SP), tal como legislación promulgada después que ésta fue impresa, acceda a www. Back taxes owed irs. Back taxes owed gov/Spanish/About-Publication-547(SP). Back taxes owed Fotografías de niños desaparecidos. Back taxes owed  El Servicio de Impuestos Internos (IRS, por sus siglas en inglés) se enorgullece en colaborar con el Centro Nacional de Niños Desaparecidos y Explotados (National Center for Missing and Exploited Children). Back taxes owed En esta publicación, pueden aparecer fotografías de niños desaparecidos que han sido seleccionadas por el Centro. Back taxes owed Estas fotografías aparecen en páginas que de otra manera estarían en blanco. Back taxes owed Usted puede ayudar a que estos niños regresen a sus hogares si identifica alguno de ellos y llama gratis al 1-800-THE-LOST (1-800-843-5678). Back taxes owed Introduction Esta publicación explica el trato tributario de casos de hechos fortuitos, robos y pérdidas de depósitos monetarios. Back taxes owed Un hecho fortuito ocurre cuando su propiedad resulta dañada por causa de algún desastre, como por ejemplo, una tormenta, un incendio, un accidente automovilístico u otro suceso de esta índole. Back taxes owed Un robo ocurre cuando alguien hurta sus bienes. Back taxes owed La pérdida de depósitos monetarios ocurre cuando su institución bancaria se declara insolvente o en quiebra (bancarrota). Back taxes owed Esta publicación aborda los siguientes temas: Definiciones de hecho fortuito, robo y pérdida de depósitos monetarios. Back taxes owed Cómo calcular el monto de su pérdida o ganancia. Back taxes owed Cómo se tratan tributariamente seguros y otros reembolsos que reciba. Back taxes owed Límites de la deducción. Back taxes owed Cómo y cuándo declarar un caso de hecho fortuito o robo. Back taxes owed Reglas especiales para pérdidas en zonas de desastre. Back taxes owed Formularios que tiene que presentar. Back taxes owed   Normalmente, si es víctima de un hecho fortuito o robo, tiene que presentar el Formulario 4684 (disponible sólo en inglés). Back taxes owed Asimismo, es posible que tenga que presentar uno o más de los siguientes formularios (todos en inglés): Anexo A (Formulario 1040). Back taxes owed Formulario 1040NR, Anexo A (para extranjeros no residentes). Back taxes owed Anexo D. Back taxes owed Formulario 4797. Back taxes owed Para información adicional sobre qué formulario utilizar, vea más adelante la sección sobre Cómo Declarar Pérdidas y Ganancias . Back taxes owed Expropiaciones forzosas. Back taxes owed   Para obtener información sobre expropiaciones forzosas de propiedades, vea el tema Involuntary Conversions (Conversiones involuntarias) en el capítulo 1 de la Publicación 544, Sales and Other Dispositions of Assets (Ventas y otras enajenaciones de activos), en inglés. Back taxes owed Registros para el cálculo de pérdidas por hecho fortuito y robo. Back taxes owed   La Publicación 584SP, Registro de Pérdidas por Hechos Fortuitos (Imprevistos), Desastres y Robos (Propiedad de uso Personal) está a su disposición para ayudarle a hacer una lista de artículos de sus bienes de uso personal que hayan sido robados o dañados y calcular su pérdida. Back taxes owed En dicha publicación se incluyen tablas para ayudarle a calcular el monto de las pérdidas de su vivienda, artículos de la misma y vehículos motorizados. Back taxes owed   La Publicación 584-B, Business Casualty, Disaster, and Theft Loss Workbook (Registro de pérdidas por hechos fortuitos, desastres y robos de propiedad de uso comercial), en inglés puede ayudarle a hacer una lista de artículos que hayan sido robados o dañados en su empresa o bienes de generación de ingresos, y calcular su pérdida. Back taxes owed Comentarios y sugerencias. Back taxes owed   Agradecemos sus comentarios y sugerencias sobre esta publicación para ediciones futuras. Back taxes owed   Puede escribirnos a la siguiente dirección: Internal Revenue Service Tax Forms and Publications Division 1111 Constitution Ave. Back taxes owed NW, IR-6526 Washington, DC 20224   Contestamos gran parte de correspondencia por teléfono. Back taxes owed Por lo tanto, nos sería útil si en su correspondencia incluye el número telefónico con su código de área donde podemos ubicarlo durante el día. Back taxes owed   Puede enviarnos comentarios a través de www. Back taxes owed irs. Back taxes owed gov/formspubs, pulsando sobre “ Comment on Tax Forms and Publications ” (Comentarios sobre formularios y publicaciones tributarios) bajo el título “ Information about ” (Información sobre), en inglés. Back taxes owed   Aunque no podemos contestar cada uno de los comentarios, agradecemos su opinión y tendremos en cuenta sus comentarios cuando revisemos nuestros productos. Back taxes owed Cómo pedir formularios y publicaciones. Back taxes owed   Visite el sitio web del IRS www. Back taxes owed irs. Back taxes owed gov/espanol y pulse sobre el enlace “Formularios y Publicaciones” para descargar formularios y publicaciones. Back taxes owed Llame al 1-800-829-3676 o escriba a la dirección que aparece a continuación y recibirá respuesta a los 10 días de que el IRS reciba su solicitud: Internal Revenue Service 1201 N. Back taxes owed Mitsubishi Motorway Bloomington, IL 61705-6613 Preguntas sobre los impuestos. Back taxes owed   Si tiene alguna pregunta acerca de sus impuestos, consulte la información disponible en IRS. Back taxes owed gov/espanol o llame al número 1-800-829-1040. Back taxes owed No podemos contestar preguntas sobre impuestos enviadas a las direcciones anteriores. Back taxes owed Useful Items - You may want to see: Publicación 523 Selling Your Home (Venta de su vivienda), en inglés 525 Taxable and Nontaxable Income (Ingresos tributables y no tributables), en inglés 550 Investment Income and Expenses (Ingresos y gastos de inversiones), en inglés 551 Basis of Assets (Base de activos), en inglés 584SP Registro de Pérdidas por Hechos Fortuitos (Imprevistos), Desastres y Robos (Propiedad de Uso Personal) 584-B Business Casualty, Disaster, and Theft Loss Workbook (Registro de pérdidas por hechos fortuitos, desastres y robos comerciales), en inglés  Formulario (e Instrucciones) Anexo A (Formulario 1040) Itemized Deductions (Deducciones detalladas), en inglés Anexo A (Formulario 1040NR) Itemized Deductions (for nonresident aliens) (Deducciones detalladas (para extranjeros no residentes)), en inglés Anexo D (Formulario 1040) Capital Gains and Losses (Pérdidas y ganancias de capital), en inglés 4684 Casualties and Thefts (Hechos fortuitos y robos), en inglés 4797 Sales of Business Property (Ventas de bienes comerciales), en inglés  Para más información sobre cómo obtener publicaciones y formularios, vea la sección Cómo Obtener Ayuda con los Impuestos al final de esta publicación. 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