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File Corporate Tax Extension Online

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File Corporate Tax Extension Online

File corporate tax extension online Publication 516 - Main Content Table of Contents U. File corporate tax extension online S. File corporate tax extension online Tax ReturnFiling Information Foreign Bank Accounts U. File corporate tax extension online S. File corporate tax extension online Government Payments Foreign Earned Income Exclusion Tax Treaty Benefits Allowances, Differentials, and Special Pay Other Income Deductions and Credits — Business Expenses Deductions and Credits — Nonbusiness Expenses Foreign Taxes Local (Foreign) Tax ReturnTax Treaty Benefits Other Agreements Double Withholding How To Get Tax HelpLow Income Taxpayer Clinics (LITCs). File corporate tax extension online U. File corporate tax extension online S. File corporate tax extension online Tax Return Filing Information If you are a U. File corporate tax extension online S. File corporate tax extension online citizen or green card holder living or traveling outside the United States, you are generally required to file income tax returns in the same way as those residing in the United States. File corporate tax extension online However, the special rules explained in the following discussions may apply to you. File corporate tax extension online See also Tax Treaty Benefits, later. File corporate tax extension online When To File and Pay Most individual tax returns cover a calendar year, January through December. File corporate tax extension online The regular due date for these tax returns is April 15 of the following year. File corporate tax extension online If April 15 falls on a Saturday, Sunday, or legal holiday, your tax return is considered timely filed if it is filed by the next business day that is not a Saturday, Sunday, or legal holiday. File corporate tax extension online If you get an extension, you are allowed additional time to file and, in some circumstances, pay your tax. File corporate tax extension online You must pay interest on any tax not paid by the regular due date. File corporate tax extension online Your return is considered filed on time if it is mailed from and officially postmarked in a foreign country on or before the due date (including extensions), or given to a designated international private delivery service before midnight of the last date prescribed for filing. File corporate tax extension online See your tax form instructions for a list of private delivery services that have been designated by the IRS to meet this “timely mailing as timely filing/paying” rule for tax returns and payments. File corporate tax extension online If your return is filed late, the postmark or delivery service date does not determine the date of filing. File corporate tax extension online In that case, your return is considered filed when it is received by the IRS. File corporate tax extension online Extensions You may be able to get an extension of time to file your return and pay your tax. File corporate tax extension online Automatic 2-month extension. File corporate tax extension online   You can get an automatic 2-month extension (to June 15, for a calendar year return) to file your return and pay your tax if you are a U. File corporate tax extension online S. File corporate tax extension online citizen or resident and, on the regular due date of your return, you are living outside the United States and Puerto Rico and your main place of business or post of duty is outside the United States and Puerto Rico. File corporate tax extension online To get this extension, you must attach a statement to your return explaining how you qualified. File corporate tax extension online You will owe interest on any tax not paid by the regular due date of your return. File corporate tax extension online Married taxpayers. File corporate tax extension online   If you file a joint return, either you or your spouse can qualify for the automatic extension. File corporate tax extension online If you and your spouse file separate returns, the extension applies only to the spouse who qualifies. File corporate tax extension online Additional extension. File corporate tax extension online   You can apply for an additional extension of time to file your return by filing Form 4868. File corporate tax extension online You must file Form 4868 by the due date for your income tax return. File corporate tax extension online   Generally, you must file it by April 15. File corporate tax extension online However, if you qualify for the automatic 2-month extension, you generally must file Form 4868 by June 15. File corporate tax extension online Check the box on line 8 of Form 4868. File corporate tax extension online Payment of tax. File corporate tax extension online   You should estimate and pay any additional tax you owe when you file Form 4868 to avoid being charged a late-payment penalty. File corporate tax extension online The late-payment penalty applies if, through withholding, etc. File corporate tax extension online , you paid less than 90% of your actual tax liability by the original due date of your income tax return. File corporate tax extension online Even if the late-payment penalty does not apply, you will be charged interest on any unpaid tax liability from the original due date of the return until the tax is paid. File corporate tax extension online Electronic filing. File corporate tax extension online   You can file for the additional extension by phone, using your home computer, or through a tax professional. File corporate tax extension online See Form 4868 for more information. File corporate tax extension online Limit on additional extensions. File corporate tax extension online   You generally cannot get a total extension of more than 6 months. File corporate tax extension online However, if you are outside the United States and meet certain tests, you may be able to get a longer extension. File corporate tax extension online   For more information, see Publication 54. File corporate tax extension online Foreign Bank Accounts You must file Form TD F 90-22. File corporate tax extension online 1 if at any time during the year you had an interest in, or signature or other authority over, a bank account, securities account, or other financial account in a foreign country. File corporate tax extension online This applies if the combined assets in the account(s) were more than $10,000. File corporate tax extension online Do not include accounts in a U. File corporate tax extension online S. File corporate tax extension online military banking facility operated by a U. File corporate tax extension online S. File corporate tax extension online financial institution. File corporate tax extension online File the completed form by June 30 of the following year with the Department of the Treasury at the address shown on that form. File corporate tax extension online Do not attach it to Form 1040. File corporate tax extension online If you are required to file Form TD F 90-22. File corporate tax extension online 1 but do not do so, you may have to pay a penalty of up to $10,000 (more if the failure to file is willful). File corporate tax extension online You also may be required to file Form 8938 with your U. File corporate tax extension online S. File corporate tax extension online income tax return to report your interest in foreign bank accounts and other specified foreign financial assets. File corporate tax extension online For taxpayers living abroad, you generally do not have to file Form 8938 unless the total value of your specified foreign financial assets is more than $200,000 ($400,000 if married filing jointly) on the last day of the tax year or more than $300,000 ($600,000 if married filing jointly) at any time during the tax year. File corporate tax extension online For more information, see Form 8938 and its instructions. File corporate tax extension online U. File corporate tax extension online S. File corporate tax extension online Government Payments Wages earned for performing services outside the United States is foreign income, regardless of your employer. File corporate tax extension online If you are a U. File corporate tax extension online S. File corporate tax extension online citizen or resident alien, you must report all income from worldwide sources on your tax return unless it is exempt by U. File corporate tax extension online S. File corporate tax extension online law. File corporate tax extension online This applies to earned income (such as wages) as well as unearned income (such as interest, dividends, and capital gains). File corporate tax extension online If you are a nonresident alien, your income from sources outside the United States is not subject to U. File corporate tax extension online S. File corporate tax extension online tax. File corporate tax extension online Foreign Earned Income Exclusion Employees of the U. File corporate tax extension online S. File corporate tax extension online Government are not entitled to the foreign earned income exclusion or the foreign housing exclusion/deduction under section 911 because “foreign earned income ”does not include amounts paid by the U. File corporate tax extension online S. File corporate tax extension online Government as an employee. File corporate tax extension online But see Other Employment, later. File corporate tax extension online Special Situations In the following two situations, your pay is from the U. File corporate tax extension online S. File corporate tax extension online Government and does not qualify for the foreign earned income exclusion. File corporate tax extension online U. File corporate tax extension online S. File corporate tax extension online agency reimbursed by foreign country. File corporate tax extension online   If you are a U. File corporate tax extension online S. File corporate tax extension online Government employee paid by a U. File corporate tax extension online S. File corporate tax extension online agency to perform services in a foreign country, your pay is from the U. File corporate tax extension online S. File corporate tax extension online Government and does not qualify the foreign earned income exclusion or the foreign housing exclusion/deduction. File corporate tax extension online This is true even if the U. File corporate tax extension online S. File corporate tax extension online agency is reimbursed by the foreign government. File corporate tax extension online Employees of post exchanges, etc. File corporate tax extension online   If you are an employee of an Armed Forces post exchange, officers' and enlisted personnel club, Embassy commissary, or similar instrumentality of the U. File corporate tax extension online S. File corporate tax extension online Government, the earnings you receive are paid by the U. File corporate tax extension online S. File corporate tax extension online Government. File corporate tax extension online This is true whether they are paid from appropriated or nonappropriated funds. File corporate tax extension online These earnings are not eligible for the foreign earned income exclusion or the foreign housing exclusion/deduction. File corporate tax extension online Tax Treaty Benefits Most income tax treaties contain an article relating to remuneration from government services. File corporate tax extension online Even if you are working in a foreign country with which the United States has an income tax treaty in force and the treaty article that applies to government services says that your government pay is taxable only in the foreign country, the treaty will likely contain a “saving clause”, which provides that the United States may tax its citizens and its residents as if the treaty had not come into effect. File corporate tax extension online In some treaties, the government service article is an exception to the saving clause, but often only for individuals who are not U. File corporate tax extension online S. File corporate tax extension online citizens or green card holders. File corporate tax extension online Consequently, if you are a U. File corporate tax extension online S. File corporate tax extension online citizen or green card holder, you will generally not be entitled to reduce your U. File corporate tax extension online S. File corporate tax extension online tax on your government pay. File corporate tax extension online If you are neither a U. File corporate tax extension online S. File corporate tax extension online citizen nor green card holder, and you are treated as a resident of the treaty country under the treaty residence article (after application of the so-called “tie-breaker” rule), then you may be entitled to benefits under the government service article. File corporate tax extension online Review the treaty text carefully. File corporate tax extension online U. File corporate tax extension online S. File corporate tax extension online citizens must always file Form 1040. File corporate tax extension online Non-U. File corporate tax extension online S. File corporate tax extension online citizens who are treated as a resident of a treaty country under the treaty residence article (after application of the so-called “tie-breaker” rule) may file Form 1040NR and attach Form 8833. File corporate tax extension online If you pay or accrue taxes to the foreign country on your pay, you may be able to relieve double taxation with a foreign tax credit. File corporate tax extension online Most income tax treaties contain an article providing relief from double taxation. File corporate tax extension online Many treaties contain special foreign tax credit rules for U. File corporate tax extension online S. File corporate tax extension online citizens who are residents of a treaty country. File corporate tax extension online For more information on the mechanics of the foreign tax credit, see Foreign Taxes, later. File corporate tax extension online Allowances, Differentials, and Special Pay Most payments received by U. File corporate tax extension online S. File corporate tax extension online Government civilian employees for working abroad, including pay differentials, are taxable. File corporate tax extension online However, certain foreign areas allowances, cost of living allowances, and travel allowances are tax free. File corporate tax extension online The following discussions explain the tax treatment of allowances, differentials, and other special pay you receive for employment abroad. File corporate tax extension online Pay differentials. File corporate tax extension online   Pay differentials you receive as financial incentives for employment abroad are taxable. File corporate tax extension online Your employer should have included these differentials as wages on your Form W-2, Wage and Tax Statement. File corporate tax extension online   Generally, pay differentials are given for employment under adverse conditions (such as severe climate) or because the post of duty is located in a hazardous or isolated area that may be outside the United States. File corporate tax extension online The area does not have to be a qualified hazardous duty area as discussed in Publication 3. File corporate tax extension online Pay differentials include: Post differentials, Special incentive differentials, and Danger pay. File corporate tax extension online Foreign areas allowances. File corporate tax extension online   Certain foreign areas allowances are tax free. File corporate tax extension online Your employer should not have included these allowances as wages on your Form W-2. File corporate tax extension online   Tax-free foreign areas allowances are allowances (other than post differentials) received under the following laws. File corporate tax extension online Title I, chapter 9, of the Foreign Service Act of 1980. File corporate tax extension online Section 4 of the Central Intelligence Agency Act of 1949, as amended. File corporate tax extension online Title II of the Overseas Differentials and Allowances Act. File corporate tax extension online Subsection (e) or (f) of the first section of the Administrative Expenses Act of 1946, as amended, or section 22 of that Act. File corporate tax extension online These allowances cover such expenses as: Certain repairs to a leased home, Education of dependents in special situations, Motor vehicle shipment, Separate maintenance for dependents, Temporary quarters, Transportation for medical treatment, and Travel, moving, and storage. File corporate tax extension online Allowances received by foreign service employees for representation expenses are also tax free under the above provisions. File corporate tax extension online Cost-of-living allowances. File corporate tax extension online   If you are stationed outside the continental United States or in Alaska, your gross income does not include cost-of-living allowances (other than amounts received under Title II of the Overseas Differentials and Allowances Act) granted by regulations approved by the President of the United States. File corporate tax extension online The cost-of-living portion of any other allowance (for example, a living and quarters allowance) is not included even if the underlying allowance is included in gross income. File corporate tax extension online Cost-of-living allowances are not included on your Form W-2. File corporate tax extension online Federal court employees. File corporate tax extension online   If you are a federal court employee, the preceding paragraph also applies to you. File corporate tax extension online The cost-of-living allowance must be granted by rules similar to regulations approved by the President. File corporate tax extension online American Institute in Taiwan. File corporate tax extension online   If you are an employee of the American Institute in Taiwan, allowances you receive are exempt from U. File corporate tax extension online S. File corporate tax extension online tax if they are equivalent to tax-exempt allowances received by civilian employees of the U. File corporate tax extension online S. File corporate tax extension online Government. File corporate tax extension online Federal reemployment payments after serving with an international organization. File corporate tax extension online   If you are a federal employee who is reemployed by a federal agency after serving with an international organization, you must include in income any reemployment payments you receive. File corporate tax extension online These payments are equal to the difference between the pay, allowances, post differential, and other monetary benefits paid by the international organization and the pay and other benefits that would have been paid by the federal agency had you been detailed to the international agency. File corporate tax extension online Allowances or reimbursements for travel and transportation expenses. File corporate tax extension online   See How To Report Business Expenses, later, for a discussion on whether a reimbursement or allowance for travel or transportation is included in your income. File corporate tax extension online Lodging furnished to a principal representative of the United States. File corporate tax extension online   If you are a principal representative of the United States stationed in a foreign country, you do not have to include in income the value of lodging (including utilities) provided to you as an official residence. File corporate tax extension online However, amounts paid by the U. File corporate tax extension online S. File corporate tax extension online government for your usual costs of operating and maintaining your household are taxable. File corporate tax extension online If amounts are withheld from your pay to cover these expenses, you cannot exclude or deduct those amounts from your income. File corporate tax extension online Peace Corps. File corporate tax extension online   If you are a Peace Corps volunteer or volunteer leader, some allowances you receive are taxable and others are not. File corporate tax extension online Taxable allowances. File corporate tax extension online   The following allowances must be included on your Form W-2 and reported on your return as wages. File corporate tax extension online If you are a volunteer leader, allowances paid to your spouse and minor children while you are training in the United States. File corporate tax extension online The part of living allowances designated by the Director of the Peace Corps as basic compensation. File corporate tax extension online This is the part for personal items such as domestic help, laundry and clothing maintenance, entertainment and recreation, transportation, and other miscellaneous expenses. File corporate tax extension online Leave allowances. File corporate tax extension online Readjustment allowances or “termination payments. File corporate tax extension online ” Taxable allowances are considered received by you when credited to your account. File corporate tax extension online Example. File corporate tax extension online Gary Carpenter, a Peace Corps volunteer, gets $175 a month during his period of service, to be paid to him in a lump sum at the end of his tour of duty. File corporate tax extension online Although the allowance is not available to him until the end of his service, Gary must include it in his income on a monthly basis as it is credited to his account. File corporate tax extension online Nontaxable allowances. File corporate tax extension online   These generally include travel allowances and the part of living allowances for housing, utilities, food, clothing, and household supplies. File corporate tax extension online These allowances should not be included on your Form W-2. File corporate tax extension online These allowances are tax free whether paid by the U. File corporate tax extension online S. File corporate tax extension online Government or the foreign country in which you are stationed. File corporate tax extension online Other Income Other employment. File corporate tax extension online   If, in addition to your U. File corporate tax extension online S. File corporate tax extension online government pay, you receive income from a private employer or self-employment, you may qualify to claim the foreign earned income exclusion and the foreign housing exclusion and deduction under section 911 based on this other income provided you meet either the bona fide residence test or the physical presence test. File corporate tax extension online In addition, if your spouse is a U. File corporate tax extension online S. File corporate tax extension online citizen or resident alien who earns income in a foreign country that is paid by a private employer or is from self-employment, he or she may also qualify for the exclusion or the deduction. File corporate tax extension online For more information, see Publication 54. File corporate tax extension online The tax treaty rules relating to income from personal services generally apply to income from private employment. File corporate tax extension online As discussed above, the saving clause applies to you if you are a U. File corporate tax extension online S. File corporate tax extension online citizen or if you are a resident of the United States under the treaty residence article (after application of the so-called “tie-breaker” rule). File corporate tax extension online Sale of personal property. File corporate tax extension online   If you have a gain from the sale of your personal property (such as an automobile or a home appliance), whether directly or through a favorable exchange rate in converting the proceeds to U. File corporate tax extension online S. File corporate tax extension online dollars, the excess of the amount received in U. File corporate tax extension online S. File corporate tax extension online dollars over the cost or other basis of the property is a capital gain. File corporate tax extension online Capital gains are reported on Schedule D (Form 1040), Capital Gains and Losses. File corporate tax extension online However, losses from sales of your personal property, whether directly or through an unfavorable exchange rate, are not deductible. File corporate tax extension online Sale of your home. File corporate tax extension online   All or part of the gain on the sale of your main home, within or outside the United States, may be taxable. File corporate tax extension online Losses are not deductible. File corporate tax extension online   You may be able to exclude from income any gain up to $250,000 ($500,000 on a joint return). File corporate tax extension online Generally, you must have owned and used the home as your main residence for two of the five years preceding the date of sale. File corporate tax extension online   You can choose to have the 5-year test period for ownership and use suspended during any period you or your spouse is serving on qualified official extended duty as a member of the Foreign Service of the United States, as an employee of the intelligence community, or as an employee or volunteer of the Peace Corps. File corporate tax extension online   For detailed information on selling your home, see Publication 523. File corporate tax extension online Deductions and Credits — Business Expenses You may deduct certain expenses such as travel expenses, transportation expenses, and other expenses connected to your employment. File corporate tax extension online Travel Expenses Subject to certain limits, you can deduct your unreimbursed ordinary and necessary expenses of traveling away from home in connection with the performance of your official duties. File corporate tax extension online These expenses include such items as travel costs, meals, lodging, baggage charges, local transportation costs (such as taxi fares), tips, and dry cleaning and laundry fees. File corporate tax extension online Your home for tax purposes (tax home) is your regular post of duty regardless of where you maintain your family home. File corporate tax extension online Your tax home is not limited to the Embassy, consulate, or duty station. File corporate tax extension online It includes the entire city or general area in which your principal place of employment is located. File corporate tax extension online Traveling away from home. File corporate tax extension online   You are traveling away from home if you meet both of the following requirements. File corporate tax extension online Your duties require you to be away from the general area of your tax home substantially longer than an ordinary day's work. File corporate tax extension online You need to get sleep or rest to meet the demands of your work while away from home. File corporate tax extension online This requirement is not satisfied by merely napping in your car. File corporate tax extension online You do not have to be away from your tax home for a whole day or from dusk to dawn as long as your relief from duty is long enough to get necessary sleep or rest. File corporate tax extension online Temporary assignment. File corporate tax extension online   If your assignment or job away from your tax home is temporary, your tax home does not change. File corporate tax extension online You are considered to be away from home for the whole period, and your travel expenses are deductible. File corporate tax extension online Generally, a temporary assignment in a single location is one that is realistically expected to last (and does in fact last) for one year or less. File corporate tax extension online   However, if your assignment or job is indefinite, the location of the assignment or job becomes your new tax home and you cannot deduct your travel expenses while there. File corporate tax extension online An assignment or job in a single location is considered indefinite if it is realistically expected to last for more than one year, whether or not it actually lasts for more than one year. File corporate tax extension online   You must determine whether your assignment is temporary or indefinite when you start work. File corporate tax extension online If you expect employment to last for one year or less, it is temporary unless there are facts and circumstances that indicate otherwise. File corporate tax extension online Employment that is initially temporary may become indefinite due to changed circumstances. File corporate tax extension online A series of assignments to the same location, all for short periods but that together cover a long period, may be considered an indefinite assignment. File corporate tax extension online Exception for federal crime investigations or prosecutions. File corporate tax extension online   If you are a federal employee participating in a federal crime investigation or prosecution, you may be able to deduct travel expenses even if you are away from your tax home for more than one year. File corporate tax extension online This exception to the one-year rule applies if the Attorney General certifies that you are traveling for the federal government in a temporary duty status to prosecute, or provide support services for the investigation or prosecution of, a federal crime. File corporate tax extension online Limit on meals and entertainment. File corporate tax extension online   You can generally deduct only 50% of the cost of your unreimbursed business-related meals and entertainment. File corporate tax extension online However, the limit does not apply to expenses reimbursed under a U. File corporate tax extension online S. File corporate tax extension online Government expense allowance arrangement. File corporate tax extension online Individuals subject to hours of service limits. File corporate tax extension online   You can deduct 80% of your unreimbursed business-related meal expenses if the meals take place during or incident to any period subject to the Department of Transportation's hours of service limits. File corporate tax extension online   Individuals subject to the Department of Transportation's “hours of service” limits include the following. File corporate tax extension online Certain air transportation workers (such as pilots, crew, dispatchers, mechanics, and control tower operators) who are under Federal Aviation Administration regulations. File corporate tax extension online Interstate truck operators and bus drivers who are under Department of Transportation regulations. File corporate tax extension online Certain railroad employees (such as engineers, conductors, train crews, dispatchers, and control operations personnel) who are under Federal Railroad Administration regulations. File corporate tax extension online Certain merchant mariners who are under Coast Guard regulations. File corporate tax extension online Primary purpose of trip must be for business. File corporate tax extension online   If your trip was entirely for business, your unreimbursed travel expenses are generally deductible. File corporate tax extension online However, if you spend some of your time on nonbusiness activities, part of your expenses may not be deductible. File corporate tax extension online   If your trip was mainly personal, you cannot deduct your travel expenses to and from your destination. File corporate tax extension online This applies even if you engage in business activities while there. File corporate tax extension online However, you can deduct any expenses while at your destination that are directly related to your business. File corporate tax extension online Expenses paid for others. File corporate tax extension online   You generally cannot deduct travel expenses of your spouse, dependents, or other individuals who go with you on a trip. File corporate tax extension online Home leave. File corporate tax extension online   The Foreign Service Act requires U. File corporate tax extension online S. File corporate tax extension online citizens who are members of the foreign service to take a leave of absence after completing 3 years of continuous service abroad. File corporate tax extension online This period is called “home leave” and can be used to take care of certain personal matters such as medical and dental checkups, buying a new wardrobe, and visiting relatives. File corporate tax extension online   The amounts paid for your travel, meals, and lodging while on home leave are deductible as travel or business expenses subject to the rules and limits discussed earlier. File corporate tax extension online You must be able to verify these amounts in order to claim them. File corporate tax extension online Amounts paid on behalf of your family while on home leave are personal living expenses and are not deductible. File corporate tax extension online More information. File corporate tax extension online   See chapter 1 of Publication 463 for more information on travel expenses. File corporate tax extension online Transportation Expenses You can deduct allowable transportation expenses that are directly related to your official duties. File corporate tax extension online Transportation expenses include the cost of transportation by air, rail, bus, or taxi, and the cost of driving and maintaining your car. File corporate tax extension online They do not include expenses you have when traveling away from home overnight. File corporate tax extension online Those expenses are deductible as travel expenses and are discussed earlier. File corporate tax extension online Commuting. File corporate tax extension online   You cannot deduct your transportation costs of going between your home and your regular business location. File corporate tax extension online These costs are personal commuting expenses. File corporate tax extension online   If you have one or more regular business locations but must work at a temporary location, you can deduct the costs of commuting to that temporary place of work. File corporate tax extension online   If you work at two or more places in the same day, you can deduct your expenses of getting from one place of work to the other. File corporate tax extension online More information. File corporate tax extension online   For more information on transportation expenses, see chapter 4 of Publication 463. File corporate tax extension online Other Employee Business Expenses You may be able to deduct other unreimbursed expenses that are connected with your employment. File corporate tax extension online Membership dues. File corporate tax extension online   You can deduct membership dues you pay to professional societies that relate to your business or profession. File corporate tax extension online Subscriptions. File corporate tax extension online   You can deduct subscriptions to professional publications that relate to your business or profession. File corporate tax extension online Educational expenses. File corporate tax extension online   Generally, educational expenses are considered to be personal expenses and are not deductible. File corporate tax extension online However, under some circumstances, educational expenses are deductible as business expenses. File corporate tax extension online   You can deduct educational expenses as business expenses if the education: Maintains or improves skills needed in your present position, or Meets the express requirements of your agency to keep your present position, salary, or status. File corporate tax extension online   You cannot deduct educational expenses as business expenses if the education: Is needed to enable you to meet minimum educational requirements for qualification in your present position, Is a part of a program of study that can qualify you for a new position, or Is for travel as a form of education. File corporate tax extension online These rules apply even if the education is required by your agency or it maintains or improves skills required in your work. File corporate tax extension online   See Publication 970, Tax Benefits for Education, for more information on educational expenses. File corporate tax extension online    Educational expenses that are not work related, such as costs of sending children to college, are personal expenses that you cannot deduct. File corporate tax extension online However, you may be eligible for other tax benefits such as the American opportunity and lifetime learning credits; contributions to a Coverdell education savings account or qualified tuition program; deduction for student loan interest; and exclusion from income of certain savings bond interest. File corporate tax extension online These benefits are explained in Publication 970. File corporate tax extension online Foreign service representation expenses. File corporate tax extension online   If you are an employee of the U. File corporate tax extension online S. File corporate tax extension online Foreign Service and your position requires you to establish and maintain favorable relations in foreign countries, you may receive a nontaxable allowance for representation expenses. File corporate tax extension online If your expenses are more than the allowance you receive, you can deduct the excess expenses as an itemized deduction on Schedule A (Form 1040) if you meet one of the following conditions. File corporate tax extension online You have a certificate from the Secretary of State attesting that the expenses were incurred for the benefit of the United States, and would be reimbursable under appropriate legislation if the agency had sufficient funds for these reimbursements. File corporate tax extension online The expenses, while specifically not reimbursable under State Department regulations, were ordinary and necessary business expenses incurred in the performance of your official duties. File corporate tax extension online    To deduct any expenses for travel, entertainment, and gifts, including those certified by the Secretary of State, you must meet the rules for recordkeeping and accounting to your employer. File corporate tax extension online These rules are explained in Publication 463. File corporate tax extension online Representation expenses. File corporate tax extension online   These are expenses that further the interest of the United States abroad. File corporate tax extension online They include certain entertainment, gifts, costs of official functions, and rental of ceremonial dress. File corporate tax extension online They generally do not include costs of passenger vehicles (such as cars or aircraft), printing or engraving, membership fees, or amounts a principal representative must pay personally to cover the usual costs of operating and maintaining an official residence. File corporate tax extension online   Chapters 300 and 400 of the Standardized Regulations (Government Civilians, Foreign Area) provide more detail on what expenses are allowable as representation expenses. File corporate tax extension online These regulations are available on the Internet at www. 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File corporate tax extension online To deduct moving expenses, your move must be closely related to the start of work and you must meet the distance test and the time test. File corporate tax extension online Closely related to the start of work. File corporate tax extension online   The move must be closely related, both in time and in place, to the start of work at the new location. File corporate tax extension online In general, you must have incurred your moving expenses within one year from the time you first report to your new job or business. File corporate tax extension online   A move generally is not considered closely related in place to the start of work if the distance from your new home to the new job location is more than the distance from your former home to the new job location. File corporate tax extension online A move that does not meet this requirement may qualify if you can show that you must live at the new home as a condition of employment, or you will spend less time or money commuting from the new home to the new job. File corporate tax extension online Distance test. File corporate tax extension online   Your new main job location must be at least 50 miles farther from your former home than your old main job location was. File corporate tax extension online If you did not have an old job location, your new job location must be at least 50 miles from your former home. File corporate tax extension online Time test. File corporate tax extension online   If you are an employee, you must work full time for at least 39 weeks during the first 12 months after you arrive in the general area of your new job location. File corporate tax extension online Deductible moving expenses. File corporate tax extension online   Moving expenses that can be deducted include the reasonable costs of: Moving household goods and personal effects (including packing, crating, in-transit storage, and insurance) of both you and members of your household, and Transportation and lodging for yourself and members of your household for one trip from your former home to your new home (including costs of getting passports). File corporate tax extension online    The cost of your meals is not a deductible moving expense. File corporate tax extension online   The costs of moving household goods include the reasonable expenses of moving household goods and personal effects to and from storage. File corporate tax extension online For a foreign move, the costs also include expenses of storing the goods and effects for part or all of the period that your new job location abroad continues to be your main job location. File corporate tax extension online Expenses must be reasonable. 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File corporate tax extension online You do not have to meet the time test described earlier. File corporate tax extension online Survivors. File corporate tax extension online   You can deduct moving expenses for a move to the United States if you are the spouse or dependent of a person whose main job location at the time of death was outside the United States and its possessions. File corporate tax extension online The move must begin within 6 months after the decedent's death. File corporate tax extension online It must be from the decedent's former home outside the United States, and that home must also have been your home. File corporate tax extension online You do not have to meet the time test described earlier. File corporate tax extension online How to report moving expenses. File corporate tax extension online   Use Form 3903 to report your moving expenses and figure your allowable deduction. 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File corporate tax extension online You must reduce the amount of each deduction that would otherwise be allowable by the amount of each expense that is related to the tax-free allowance. File corporate tax extension online Example. File corporate tax extension online Adam is an IRS employee working overseas who receives a $6,300 tax-free housing and utility allowance. File corporate tax extension online During the year, Adam used the allowance, with other funds, to provide a home for himself. File corporate tax extension online His expenses for this home totaled $8,400 and consisted of mortgage principal ($500), insurance ($400), real estate taxes ($1,400), mortgage interest ($4,000), and utility costs ($2,100). File corporate tax extension online Adam did not have any other expenses related to providing a home for himself. File corporate tax extension online Adam must reduce his deductions for home mortgage interest and real estate taxes. File corporate tax extension online He figures a reasonable way to reduce them is to multiply them by a fraction: its numerator is $6,300 (the total housing and utility allowance) and its denominator is $8,400 (the total of all payments to which the housing and utility allowance applies). File corporate tax extension online The result is 3/4. File corporate tax extension online Adam reduces his otherwise allowable home mortgage interest deduction by $3,000 (the $4,000 he paid ×3/4) and his otherwise allowable real estate tax deduction by $1,050 (the $1,400 he paid × 3/4). File corporate tax extension online He can deduct $1,000 of his mortgage interest ($4,000 − $3,000) and $350 of his real estate taxes ($1,400 − $1,050) when he itemizes his deductions. File corporate tax extension online Exception to the reduction. 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File corporate tax extension online Foreign tax credit. File corporate tax extension online   Your foreign tax credit is subject to a limit based on your taxable income from foreign sources. File corporate tax extension online If you choose to figure a credit against your U. File corporate tax extension online S. File corporate tax extension online tax liability for the foreign taxes, you generally must complete Form 1116 and attach it to your U. File corporate tax extension online S. File corporate tax extension online income tax return. File corporate tax extension online    You cannot claim a credit for foreign taxes paid on amounts excluded from gross income under the foreign earned income or housing exclusions. File corporate tax extension online If all your foreign income is exempt from U. File corporate tax extension online S. File corporate tax extension online tax, you will not be able to claim a foreign tax credit. 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File corporate tax extension online However, you cannot carry back or carry over any unused foreign tax to or from this year. File corporate tax extension online See the instructions for the appropriate line in the Tax and Credits section of Form 1040. File corporate tax extension online Foreign tax deduction. File corporate tax extension online   If you choose to deduct all foreign income taxes on your U. File corporate tax extension online S. File corporate tax extension online income tax return, itemize the deduction on Schedule A (Form 1040). File corporate tax extension online You cannot deduct foreign taxes paid on income you exclude under the foreign earned income or housing exclusions. File corporate tax extension online Example. File corporate tax extension online Dennis and Christina are married and live and work in Country X. File corporate tax extension online Dennis works for the U. File corporate tax extension online S. File corporate tax extension online Government and Christina is employed by a private company. File corporate tax extension online They pay income tax to Country X on Christina's income only. File corporate tax extension online Dennis and Christina file a joint tax return and exclude all of Christina's income. File corporate tax extension online They cannot claim a foreign tax credit or take a deduction for the taxes paid to Country X. File corporate tax extension online Deduction for other foreign taxes. File corporate tax extension online   The deduction for foreign taxes other than foreign income taxes is not related to the foreign tax credit. File corporate tax extension online You can take deductions for these miscellaneous foreign taxes and also claim the foreign tax credit for income taxes paid to a foreign country. File corporate tax extension online   You can deduct real property taxes you pay that are imposed on you by a foreign country. File corporate tax extension online You take this deduction on Schedule A (Form 1040). File corporate tax extension online You cannot deduct other foreign taxes, such as personal property taxes, unless you incurred the expenses in a trade or business or in the production of income. File corporate tax extension online More information. File corporate tax extension online   The foreign tax credit and deduction, their limits, and carryback and carryover provisions are discussed in detail in Publication 514. File corporate tax extension online Local (Foreign) Tax Return As a U. File corporate tax extension online S. File corporate tax extension online Government employee, you are expected to observe and fulfill all tax obligations imposed by the host country government. 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File corporate tax extension online Get information on starting and operating a small business. File corporate tax extension online Phone. File corporate tax extension online Many services are available by phone. File corporate tax extension online   Ordering forms, instructions, and publications. File corporate tax extension online Call 1-800-TAX-FORM (1-800-829-3676) to order current-year forms, instructions, and publications, and prior-year forms and instructions (limited to 5 years). File corporate tax extension online You should receive your order within 10 days. File corporate tax extension online Asking tax questions. File corporate tax extension online Call the IRS with your tax questions at 1-800-829-1040. File corporate tax extension online Solving problems. File corporate tax extension online You can get face-to-face help solving tax problems most business days in IRS Taxpayer Assistance Centers (TAC). 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File corporate tax extension online Beijing, China (86) (10) 8531-3983 Frankfurt, Germany (49) (69) 7535-3834 London, England (44) (20) 7894-0476 Paris, France (33) (1) 4312-2555 Please contact the office for times when assistance will be available. File corporate tax extension online If you cannot get to one of these offices, taxpayer assistance is available at (267) 941-1000 (not a toll free call). File corporate tax extension online If you are in a U. File corporate tax extension online S. File corporate tax extension online territory (American Samoa, Guam, Northern Mariana Islands, Puerto Rico, and U. File corporate tax extension online S. File corporate tax extension online Virgin Islands) and have a tax question, you can call 1-800-829-1040. File corporate tax extension online Evaluating the quality of our telephone services. 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File corporate tax extension online gov/localcontacts for hours of operation and services provided. File corporate tax extension online If you have an ongoing, complex tax account problem or a special need, such as a disability, an appointment can be requested by calling your local TAC. File corporate tax extension online You can leave a message and a representative will call you back within 2 business days. File corporate tax extension online All other issues will be handled without an appointment. File corporate tax extension online To call your local TAC, go to  www. File corporate tax extension online irs. File corporate tax extension online gov/localcontacts or look in the phone book under United States Government, Internal Revenue Service. File corporate tax extension online Outside the U. File corporate tax extension online S. File corporate tax extension online If you are outside the United States during the filing period (January to mid-June), you can get the necessary federal tax forms and publications from most U. File corporate tax extension online S. File corporate tax extension online Embassies and consulates. File corporate tax extension online Mail. File corporate tax extension online You can send your order for forms, instructions, and publications to the address below. File corporate tax extension online You should receive a response within 10 days after your request is received. File corporate tax extension online  Internal Revenue Service 1201 N. File corporate tax extension online Mitsubishi Motorway Bloomington, IL 61705-6613 Outside the U. File corporate tax extension online S. File corporate tax extension online If you are outside the United States, you can get tax assistance by writing to the address below. File corporate tax extension online  Internal Revenue Service International Accounts Philadelphia, PA 19255-0725 Taxpayer Advocate Service. File corporate tax extension online   The Taxpayer Advocate Service (TAS) is your voice at the IRS. File corporate tax extension online Its job is to ensure that every taxpayer is treated fairly, and that you know and understand your rights. File corporate tax extension online TAS offers free help to guide you through the often-confusing process of resolving tax problems that you haven’t been able to solve on your own. File corporate tax extension online Remember, the worst thing you can do is nothing at all. File corporate tax extension online   TAS can help if you can’t resolve your problem with the IRS and: Your problem is causing financial difficulties for you, your family, or your business. File corporate tax extension online You face (or your business is facing) an immediate threat of adverse action. File corporate tax extension online You have tried repeatedly to contact the IRS but no one has responded, or the IRS has not responded to you by the date promised. File corporate tax extension online   If you qualify for help, they will do everything they can to get your problem resolved. File corporate tax extension online You will be assigned to one advocate who will be with you at every turn. File corporate tax extension online TAS has offices in every state, the District of Columbia, and Puerto Rico. File corporate tax extension online Although TAS is independent within the IRS, their advocates know how to work with the IRS to get your problems resolved. File corporate tax extension online And its services are always free. File corporate tax extension online   As a taxpayer, you have rights that the IRS must abide by in its dealings with you. File corporate tax extension online The TAS tax toolkit at www. File corporate tax extension online TaxpayerAdvocate. File corporate tax extension online irs. File corporate tax extension online gov can help you understand these rights. File corporate tax extension online   If you think TAS might be able to help you, call your local advocate, whose number is in your phone book and on our website at www. File corporate tax extension online irs. File corporate tax extension online gov/advocate. File corporate tax extension online You can also call the toll-free number at 1-877-777-4778. File corporate tax extension online Deaf and hard of hearing individuals who have access to TTY/TDD equipment can call 1-800-829-4059. File corporate tax extension online These individuals can also access the IRS through relay services such as the Federal Relay Service at www. File corporate tax extension online gsa. File corporate tax extension online gov/fedrelay. File corporate tax extension online   TAS also handles large-scale or systemic problems that affect many taxpayers. File corporate tax extension online If you know of one of these broad issues, please report it through the Systemic Advocacy Management System at www. File corporate tax extension online irs. File corporate tax extension online gov/advocate. File corporate tax extension online    Outside the U. File corporate tax extension online S. File corporate tax extension online If you live outside of the United States, you can call the Taxpayer Advocate at (787) 522-8601 in English or (787) 522-8600 in Spanish. File corporate tax extension online You can contact the Taxpayer Advocate at: Internal Revenue Service Taxpayer Advocate Service City View Plaza, 48 Carr 165, Suite 2000 Guaynabo, P. File corporate tax extension online R. File corporate tax extension online 00968-8000 Low Income Taxpayer Clinics (LITCs). File corporate tax extension online   Low Income Taxpayer Clinics (LITCs) are independent from the IRS. File corporate tax extension online Some clinics serve individuals whose income is below a certain level and who need to resolve a tax problem. File corporate tax extension online These clinics provide professional representation before the IRS or in court on audits, appeals, tax collection disputes, and other issues for free or for a small fee. File corporate tax extension online Some clinics can provide information about taxpayer rights and responsibilities in many different languages for individuals who speak English as a second language. File corporate tax extension online For more information and to find a clinic near you, see the LITC page on www. File corporate tax extension online irs. File corporate tax extension online gov/advocate or IRS Publication 4134, Low Income Taxpayer Clinic List. File corporate tax extension online This publication is also available by calling 1-800-TAX-FORM (1-800-829-3676) or at your local IRS office. File corporate tax extension online Free tax services. File corporate tax extension online   Publication 910, IRS Guide to Free Tax Services, is your guide to IRS services and resources. File corporate tax extension online Learn about free tax information from the IRS, including publications, services, and education and assistance programs. File corporate tax extension online The publication also has an index of over 100 TeleTax topics (recorded tax information) you can listen to on the telephone. File corporate tax extension online The majority of the information and services listed in this publication are available to you free of charge. File corporate tax extension online If there is a fee associated with a resource or service, it is listed in the publication. File corporate tax extension online   Accessible versions of IRS published products are available on request in a variety of alternative formats for people with disabilities. File corporate tax extension online DVD for tax products. File corporate tax extension online You can order Publication 1796, IRS Tax Products DVD, and obtain: Current-year forms, instructions, and publications. File corporate tax extension online Prior-year forms, instructions, and publications. File corporate tax extension online Tax Map: an electronic research tool and finding aid. File corporate tax extension online Tax law frequently asked questions. File corporate tax extension online Tax Topics from the IRS telephone response system. File corporate tax extension online Internal Revenue Code—Title 26 of the U. File corporate tax extension online S. File corporate tax extension online Code. File corporate tax extension online Links to other Internet-based tax research materials. File corporate tax extension online Fill-in, print, and save features for most tax forms. File corporate tax extension online Internal Revenue Bulletins. File corporate tax extension online Toll-free and email technical support. File corporate tax extension online Two releases during the year. File corporate tax extension online  – The first release will ship the beginning of January 2013. File corporate tax extension online  – The final release will ship the beginning of March 2013. File corporate tax extension online Purchase the DVD from National Technical Information Service (NTIS) at www. File corporate tax extension online irs. File corporate tax extension online gov/cdorders for $30 (no handling fee) or call 1-877-233-6767 toll free to buy the DVD for $30 (plus a $6 handling fee). File corporate tax extension online Prev  Up  Next   Home   More Online Publications
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Understanding your CP120A Notice

Your organization's tax-exempt status has been revoked for failure to file a Form 990 series return for three consecutive years. In addition, you are no longer eligible to sponsor a tax-sheltered annuity plan (Internal Revenue Code section 403(b) retirement plan).

Printable samples of this notice (PDF)

Tax publications you may find useful

How to get help

Calling the 1-800 number listed on the top right corner of your notice is the fastest way to get your questions answered.

You can also authorize someone (such as an accountant) to contact the IRS on your behalf using this Power of Attorney and Declaration of Representative (Form 2848).

Or you may qualify for help from a Low Income Taxpayer Clinic.
 


What you need to do


You may want to...

  • Apply for tax-exempt status.
  • If you apply for tax-exempt status, you may request that your tax-exempt status be reinstated retroactive to the date your exempt status was revoked.
  • Determine whether your organization is eligible for transition relief, available for small organizations seeking reinstatement of their tax-exempt status. The transition relief includes a reduced user fee and retroactive reinstatement.

Answers to Common Questions

I have a letter from you saying I don't have to file annually. What can I do?
Call 877-829-5500 (a toll-free number). You also can send a copy of the letter by fax or by mail to an office that will handle this problem. The office's fax number is 855-204-6184. Its address is:

IRS ― TEGE
P.O. Box 2508
Cincinnati, OH 45201

I have proof I met my filing requirements. What can I do?
Call 877-829-5500 (a toll-free number). You also can send copies of your proof by fax or by mail to an office that will handle this problem. The office's fax number is 801-620-5555. Its address is:

Internal Revenue Service
1973 North Rulon White Blvd
M/S 6552
Ogden, UT 84404

Are there any penalties for filing a Form 990 or Form 990-EZ late — or not filing it at all?
Yes. If an organization's annual gross receipts for the year are less than or equal to $1 million, the IRS can charge the organization a penalty of $20 for each day the return is late, not to exceed the lesser of $10,000 or 5% of the organization's gross receipts for the year. If an organization's annual gross receipts for the year exceed $1 million, the IRS can charge the organization a penalty of $100 for each day the return is late, not to exceed $50,000. The organization's tax-exemption is automatically revoked if it fails to file its return for three consecutive years.

Is there any way an organization that files a return late can be relieved of paying a penalty?
Yes. A penalty will not be imposed if the organization can demonstrate that its failure to file on time was due to reasonable cause. An organization that believes it has reasonable cause for failure to file should attach a cover letter to its return explaining the late filing.

We want to apply for tax-exempt status. How much is the user fee?
The user fee for an organization that files a Form 1023 or 1024 is $850, unless its average annual gross receipts over a 4-year period are $10,000 or less, in which case the user fee is $400. For more information on user fees, see Revenue Procedure 2010-8.

Before I fill out the application for tax-exempt status and pay the user fee, how do I find out if my organization qualifies for tax-exempt status?
For information regarding the types of organizations that qualify for exemption from federal income tax, see Publication 557, Tax Exempt Status for Your Organization.

How can I check on the status of my application for tax-exempt status?
To check on the status of your application, see Where's My Application?

If my organization is a business and doesn't qualify for tax-exempt status, what type of tax return should we file?
The organization likely will need to file Form 1120, U.S. Corporation Income Tax Return, though it may be responsible for filing other tax returns. For information on business taxes and the appropriate returns to file with the IRS, see Publication 583, Starting a Business and Keeping Records.

Can I get help over the phone?
If you have questions and/or need help completing this form, please call 1-877-829-5500. This toll-free telephone service is available Monday through Friday, 7:00 a.m. to 7:00 p.m. CT.

Where can I go for more information about tax-exempt organizations and automatic revocation?
For more information on tax-exempt organizations see Tax Information for Charities & Other Non-Profits. For more information on automatic revocation, see Automatic Revocation of Tax-Exempt Status for Failure to File Annual Return or Notice - Frequently Asked Questions and Answers.


Tips for next year

If you are required to file a tax return:

  • Review the instructions for the return.
  • Keep records of all income and expenses.
Page Last Reviewed or Updated: 26-Mar-2014

The File Corporate Tax Extension Online

File corporate tax extension online 23. File corporate tax extension online   Gastos de Intereses Table of Contents Introduction Useful Items - You may want to see: Intereses Hipotecarios de ViviendaCantidad Deducible Puntos Primas de Seguro Hipotecario Formulario 1098, Estado de Cuenta de los Intereses Hipotecarios Intereses Procedentes de InversionesBienes de Inversión Asignación de Gastos de Intereses Límite sobre la Deducción Cantidades que No Puede DeducirIntereses Personales Asignación de Intereses Cómo Hacer la DeclaraciónMás de un prestatario. File corporate tax extension online Fondos procedentes de una hipoteca utilizados para negocios o inversiones. File corporate tax extension online Introduction Este capítulo trata sobre los intereses que usted puede deducir. File corporate tax extension online Los intereses son la cantidad que paga por usar dinero prestado. File corporate tax extension online Los siguientes son tipos de intereses que se pueden deducir como deducciones detalladas en el Anexo A (Formulario 1040), Itemized Deductions (Deducciones detalladas), en inglés: Los intereses hipotecarios de vivienda, incluidos ciertos puntos y primas de seguro hipotecario. File corporate tax extension online Intereses procedentes de inversiones. File corporate tax extension online Este capítulo explica estas deducciones. File corporate tax extension online Asimismo, explica dónde deducir otros tipos de intereses y enumera algunos tipos de intereses que no puede deducir. File corporate tax extension online Use la Tabla 23-1 para averiguar dónde obtener más información sobre varios tipos de intereses, incluidos los intereses de inversiones. File corporate tax extension online Useful Items - You may want to see: Publicación 936 Home Mortgage Interest Deduction (Deducción por intereses hipotecarios de vivienda), en inglés. File corporate tax extension online 550 Investment Income and Expenses (Ingresos y gastos de inversiones), en inglés. File corporate tax extension online Intereses Hipotecarios de Vivienda Por lo general, los intereses hipotecarios de vivienda son todos los intereses que paga sobre un préstamo garantizado por su vivienda (vivienda principal o segunda vivienda). File corporate tax extension online El préstamo puede ser una hipoteca para la compra de su vivienda, una segunda hipoteca, una línea de crédito o un préstamo sobre el valor neto de la vivienda. File corporate tax extension online Puede deducir los intereses hipotecarios de vivienda si se reúnen todas las siguientes condiciones: Presenta el Formulario 1040 y detalla deducciones en el Anexo A (Formulario 1040). File corporate tax extension online La hipoteca es una deuda garantizada sobre una vivienda calificada en la cual tiene participación como dueño de la misma. File corporate tax extension online (Por lo general, una hipoteca es una deuda garantizada si pone como garantía su vivienda para proteger los intereses del prestamista. File corporate tax extension online El término “vivienda calificada” quiere decir su vivienda principal o segunda vivienda. File corporate tax extension online Para más información, vea la Publicación 936, Home Mortgage Interest Deduction (Deducción por intereses hipotecarios de vivienda), en inglés). File corporate tax extension online  Tanto usted como el prestamista tienen que tener la intención de que se pague el préstamo. File corporate tax extension online Cantidad Deducible En la mayor parte de los casos, podrá deducir todos los intereses hipotecarios de vivienda. File corporate tax extension online Cuánto puede deducir depende de la fecha en que obtuvo la hipoteca, la cantidad de la hipoteca y cómo usted usa los fondos procedentes de la misma. File corporate tax extension online Intereses totalmente deducibles. File corporate tax extension online   Si todas sus hipotecas corresponden a una o más de las tres categorías siguientes en todo momento durante el año, puede deducir todos los intereses sobre dichas hipotecas. File corporate tax extension online (Si una hipoteca corresponde a más de una categoría, sume la deuda que corresponde a cada categoría a la otra deuda de la misma categoría). File corporate tax extension online   Las tres categorías son: Las hipotecas que obtuvo a más tardar el 13 de octubre de 1987 (denominadas deudas con refugio legal). File corporate tax extension online Las hipotecas que obtuvo después del 13 de octubre de 1987 para comprar, construir o mejorar su vivienda (denominadas deudas por adquisición de vivienda), pero únicamente si a lo largo del año 2013 dichas hipotecas, más toda deuda contraída el 13 de octubre de 1987 o antes, ascendieron a $1 millón o menos ($500,000 o menos si es casado que presenta la declaración por separado). File corporate tax extension online Las hipotecas que obtuvo después del 13 de octubre de 1987 que no fueran para comprar, construir o mejorar su vivienda (denominadas deudas sobre el valor neto de la vivienda), pero únicamente si a lo largo del año 2013 dichas hipotecas ascendieron a $100,000 o menos ($50,000 o menos si es casado que presenta la declaración por separado) y cuyo total no era mayor que el valor justo de mercado de su vivienda reducido por los puntos (1) y (2). File corporate tax extension online Los límites en dólares para la segunda y tercera categoría son aplicables a la suma de las hipotecas sobre su vivienda principal y segunda vivienda. File corporate tax extension online   Vea la Parte II de la Publicación 936, en inglés, para definiciones más amplias de la deuda con refugio legal, deuda por adquisición de vivienda y deuda sobre el valor neto de la vivienda. File corporate tax extension online   Puede usar la Figura 23-A para verificar si los intereses hipotecarios de vivienda son totalmente deducibles. File corporate tax extension online Figura 23-A. File corporate tax extension online ¿Son Totalmente Deducibles los Intereses Hipotecarios de mi Vivienda? Instrucciones: Incluya los saldos de TODAS las hipotecas garantizadas por su vivienda principal y segunda vivienda. File corporate tax extension online Please click here for the text description of the image. File corporate tax extension online Figura 23−A. File corporate tax extension online ¿Son Totalmente Deducibles los Intereses Hipotecarios de mi Vivienda? Límites sobre la deducción. File corporate tax extension online   No puede deducir totalmente los intereses de una hipoteca que no corresponda a alguna de las tres categorías indicadas anteriormente. File corporate tax extension online Si éste es su caso, vea la Parte II de la Publicación 936, en inglés, para calcular la cantidad de los intereses que puede deducir. File corporate tax extension online Situaciones Especiales Esta sección describe ciertos elementos que se pueden incluir como intereses hipotecarios de vivienda y otros que no. File corporate tax extension online Además, describe ciertas situaciones especiales que podrían afectar su deducción. File corporate tax extension online Recargos por pagos hipotecarios tardíos. File corporate tax extension online   Puede deducir como intereses hipotecarios de vivienda un recargo por pagos tardíos si no fue por un servicio específico que se prestó en relación a su préstamo hipotecario. File corporate tax extension online Multa por pago adelantado de la hipoteca. File corporate tax extension online   Si salda su hipoteca de vivienda por adelantado, podría verse obligado a pagar una multa. File corporate tax extension online Puede deducir dicha multa como intereses hipotecarios de vivienda con tal de que la multa no sea por un servicio específico que se prestó, o costo en el que se incurrió, con respecto a su préstamo hipotecario. File corporate tax extension online Venta de vivienda. File corporate tax extension online   Si vende su vivienda, puede deducir los intereses hipotecarios de vivienda (sujetos a los límites correspondientes) pagados hasta la fecha de venta, excluyendo tal fecha. File corporate tax extension online Ejemplo. File corporate tax extension online Juan y Margarita Gallegos vendieron su vivienda el 7 de mayo. File corporate tax extension online Hasta el 30 de abril, hicieron pagos de intereses hipotecarios de vivienda de $1,220. File corporate tax extension online El informe de cierre de la venta de la vivienda mostraba intereses de $50 para el período de 6 días en el mes de mayo hasta la fecha de venta, excluyendo tal fecha. File corporate tax extension online Su deducción por intereses hipotecarios es $1,270 ($1,220 + $50). File corporate tax extension online Intereses pagados por adelantado. File corporate tax extension online   Si paga intereses por adelantado para un período que va más allá del final del año tributario, tiene que pagar dichos intereses a plazos intercalados a lo largo de los años tributarios correspondientes. File corporate tax extension online Puede deducir en cada año únicamente los intereses que puedan considerarse intereses hipotecarios de vivienda para ese año. File corporate tax extension online No obstante, hay una excepción correspondiente a los puntos, tema que se aborda más adelante. File corporate tax extension online Crédito por intereses hipotecarios. File corporate tax extension online   Quizás pueda reclamar un crédito por intereses hipotecarios si un gobierno estatal o local le otorgó un certificado de crédito hipotecario (MCC, por sus siglas en inglés). File corporate tax extension online Calcule el crédito en el Formulario 8396, Mortgage Interest Credit (Crédito por intereses hipotecarios), en inglés. File corporate tax extension online Si toma este crédito, tiene que reducir la deducción de intereses hipotecarios por la cantidad del crédito. File corporate tax extension online   Para más información sobre el crédito, vea el capítulo 37 . File corporate tax extension online Subsidio de vivienda para ministros de la iglesia y personal militar. File corporate tax extension online   Si es ministro de una iglesia o miembro de las Fuerzas Armadas y recibe un subsidio de vivienda que no está sujeto a impuestos, aún puede deducir sus intereses hipotecarios de vivienda. File corporate tax extension online Hardest Hit Fund (Fondo de ayuda para propietarios de vivienda más afectados) y los programas de préstamos de emergencia para propietarios de viviendas. File corporate tax extension online   Puede utilizar un método especial para calcular la deducción de los intereses de la hipoteca y los impuestos de bienes inmuebles en su vivienda principal si reúne ambas de las siguientes condiciones: Usted recibió ayuda conforme a: Un programa del Hardest Hit Fund (Fondo de ayuda para los propietarios de vivienda más afectados que viven en estados con alto desempleo y una baja en el precio de viviendas) del State Housing Finance Agency (State HFA) (Agencia del Financiamiento de Viviendas (HFA estatal)) para los mercados inmobiliarios, en el cual los pagos procedentes de dichos programas pueden usarse para pagar los intereses hipotecarios o Un Emergency Homeowner's Loan Program (Programa de préstamos de emergencia para propietarios de viviendas), administrado por el Departamento de Vivienda y Desarrollo Urbano (HUD, por sus siglas en inglés) o por un estado. File corporate tax extension online Usted reúne las condiciones de los reglamentos para deducir todos los intereses hipotecarios del préstamo y todos los impuestos de bienes inmuebles de su vivienda principal. File corporate tax extension online   Si reúne todas las condiciones, entonces puede deducir todos los pagos que hizo durante el año al prestamista hipotecario, a la HFA estatal o a HUD, en la hipoteca de la vivienda (incluyendo el monto que muestra el recuadro 3 del Formulario 1098-MA, Mortgage Assistance Payments (Pagos de ayuda para la hipoteca), pero no más de la suma de las cantidades mostradas en el Formulario 1098, Mortgage Interest Statement (Estado de cuenta de los intereses hipotecarios), en el recuadro 1 (intereses recibidos del (de los) pagador(es)), el recuadro 4 (primas de seguro hipotecario) y el recuadro 5 (impuestos sobre los bienes inmuebles). File corporate tax extension online Sin embargo, a usted no se le requiere utilizar este método especial para calcular la deducción para los intereses de la hipoteca y los impuestos de los bienes inmuebles en su vivienda principal. File corporate tax extension online Pagos de asistencia hipotecaria conforme a la sección 235 de la Ley de Vivienda Nacional. File corporate tax extension online   Si reúne los requisitos para recibir pagos de asistencia hipotecaria para familias de bajos recursos conforme a la sección 235 de la Ley de Vivienda Nacional (National Housing Act), la totalidad o parte de los intereses sobre su hipoteca podrían ser pagados en nombre suyo. File corporate tax extension online No puede deducir los intereses pagados en nombre suyo. File corporate tax extension online No tiene otro efecto sobre los impuestos. File corporate tax extension online   No incluya estos pagos de asistencia hipotecaria en sus ingresos. File corporate tax extension online Además, no use estos pagos para reducir otras deducciones, tales como los impuestos sobre bienes raíces. File corporate tax extension online Personas divorciadas o separadas. File corporate tax extension online   Si un acuerdo de divorcio o un acuerdo de separación matrimonial exige que usted o su cónyuge o ex cónyuge pague intereses hipotecarios de vivienda de la cual ambos son dueños, el pago de intereses podría considerarse pensión para el cónyuge divorciado. File corporate tax extension online Vea el tema Pagos por una vivienda comprada conjuntamente , en el capítulo 18. File corporate tax extension online Alquiler de terreno rescatable. File corporate tax extension online   Si hace pagos de alquiler anuales o periódicos sobre un alquiler de terreno rescatable, los puede deducir como intereses hipotecarios. File corporate tax extension online   Los pagos hechos para terminar el contrato de arrendamiento y para comprar la parte completa del arrendador de la tierra no se pueden deducir como intereses hipotecarios. File corporate tax extension online Para más información, vea la Publicación 936, en inglés. File corporate tax extension online Alquileres de terreno no rescatables. File corporate tax extension online   Los pagos hechos sobre un alquiler de terreno no rescatable no son intereses hipotecarios. File corporate tax extension online Los puede deducir como alquiler si son un gasto comercial o si corresponden a propiedad de alquiler. File corporate tax extension online Hipotecas inversas. File corporate tax extension online   Una hipoteca inversa es un préstamo cuyas condiciones permiten al prestamista pagarle (ya sea en suma global, con pago mensual por adelantado, línea de crédito o una combinación de estos tres métodos) mientras usted sigue como residente en su vivienda. File corporate tax extension online Una hipoteca inversa le da derecho a mantener la escritura de su vivienda. File corporate tax extension online Según el plan que tenga, la hipoteca inversa vence y comienza a generar intereses cuando se mude, venda su vivienda, llegue al término del plazo de un préstamo preseleccionado o fallezca. File corporate tax extension online Puesto que las hipotecas inversas se consideran anticipos de préstamo y no ingresos, el monto que reciba no está sujeto a impuestos. File corporate tax extension online Los intereses devengados (incluyendo un descuento de los intereses originales) sobre una hipoteca inversa no se pueden deducir hasta que se reembolse la totalidad del préstamo. File corporate tax extension online La deducción a la que tenga derecho podría estar limitada ya que un préstamo de hipoteca inversa suele estar sujeto al límite sobre la Home Equity Debt (Deuda sobre el valor neto de la vivienda), tema que se explica en la Publicación 936, en inglés. File corporate tax extension online Pagos de alquiler. File corporate tax extension online   Si vive en una casa antes del cierre final de la compra, todos los pagos que haga para ese período son alquiler y no son intereses. File corporate tax extension online Esto es cierto aun si se denominan intereses en los documentos relacionados con el cierre. File corporate tax extension online No puede deducir esos pagos como intereses hipotecarios de vivienda. File corporate tax extension online Fondos procedentes de una hipoteca invertidos en valores exentos de impuestos. File corporate tax extension online   No puede deducir los intereses hipotecarios de vivienda sobre la deuda con refugio legal o deuda sobre el valor neto de la vivienda si utilizó los fondos procedentes de la hipoteca para comprar valores o certificados que generan ingresos exentos de impuestos. File corporate tax extension online La “deuda con refugio legal” y la “deuda sobre el valor neto de la vivienda” se definen anteriormente bajo Cantidad Deducible. File corporate tax extension online Reembolsos de intereses. File corporate tax extension online   Si recibe un reembolso de intereses en el mismo año tributario en que los pagó, tiene que reducir su gasto de intereses por la cantidad que se le reembolse. File corporate tax extension online Si recibe un reembolso de intereses que dedujo en un año anterior, por regla general tiene que incluirlo en sus ingresos en el año en que lo reciba. File corporate tax extension online No obstante, necesita incluirlo sólo hasta la cantidad de la deducción que redujo su impuesto el año anterior. File corporate tax extension online Esto es cierto independientemente de si los intereses cobrados en exceso le fueron reembolsados o se usaron para reducir el principal pendiente de su hipoteca. File corporate tax extension online    Si recibe un reembolso de intereses que pagó en exceso en un año anterior, generalmente recibirá el Formulario 1098, Mortgage Interest Statement (Estado de cuenta de los intereses hipotecarios), en inglés, que muestra el reembolso en el recuadro 3. File corporate tax extension online Para más información sobre el Formulario 1098, vea Formulario 1098, Estado de Cuenta de los Intereses Hipotecarios , más adelante. File corporate tax extension online   Para más información sobre cómo tratar los reembolsos de intereses deducidos en años anteriores, vea Recuperación de Fondos , en el capítulo 12. File corporate tax extension online Puntos El término “puntos” se usa para describir ciertos cargos pagados, o tratados como pagados, por un prestatario para obtener una hipoteca de vivienda. File corporate tax extension online Los puntos también se pueden llamar costos originarios de un préstamo, cargos máximos de un préstamo, descuento del préstamo o puntos de descuento. File corporate tax extension online A un prestatario se le trata como si pagara todos los puntos que paga un vendedor de vivienda por la hipoteca del prestatario. File corporate tax extension online Vea Puntos pagados por el vendedor , más adelante. File corporate tax extension online Regla General Por lo general, no se puede deducir la cantidad completa de puntos en el año en que se pagaron. File corporate tax extension online Debido a que son intereses pagados por adelantado, generalmente se deducen proporcionalmente a lo largo de la vigencia (duración) de la hipoteca. File corporate tax extension online Vea Deducción Permitida Proporcionalmente , que se presenta a continuación. File corporate tax extension online Para excepciones a la regla general, vea Deducción Permitida en el Año del Pago , más adelante. File corporate tax extension online Deducción Permitida Proporcionalmente Si no reúne las condiciones mencionadas a continuación bajo Deducción Permitida en el Año del Pago , el préstamo no es considerado un préstamo para mejoras de viviendas, o si escoge no deducir la totalidad de sus puntos en el año en que los pagó, puede deducir los puntos proporcionalmente (igualmente) a lo largo de la vida del préstamo si reúne todas las condiciones siguientes: Utiliza el método contable a base de efectivo. File corporate tax extension online Esto significa que declara sus ingresos en el año en que los reciba y deduce sus gastos en el año en que los paga. File corporate tax extension online La mayoría de las personas usan este método. File corporate tax extension online Su préstamo está garantizado por una vivienda. File corporate tax extension online (La vivienda no necesita ser su vivienda principal). File corporate tax extension online El plazo del préstamo no es más de 30 años. File corporate tax extension online Si el plazo del préstamo es más de 10 años, las condiciones de su préstamo son las mismas que las de otros préstamos ofrecidos en su área para el mismo plazo o un plazo más largo. File corporate tax extension online El monto de su préstamo es de $250,000 o menos o el número de puntos no sobrepasa: 4, si el plazo del préstamo es 15 años o menos o 6, si el plazo del préstamo es más de 15 años. File corporate tax extension online Deducción Permitida en el Año del Pago Puede deducir la totalidad de los puntos en el año en que se pagaron si cumple todas las condiciones siguientes. File corporate tax extension online (Puede usar la Figura 23-B como guía rápida de referencia para averiguar si sus puntos son totalmente deducibles en el año del pago). File corporate tax extension online Su préstamo está garantizado por su vivienda principal. File corporate tax extension online (Su vivienda principal es aquélla donde usted reside la mayor parte del tiempo). File corporate tax extension online Pagar puntos es una práctica comercial establecida en el área donde se efectuó el préstamo. File corporate tax extension online Los puntos pagados no eran mayores que los puntos que se suelen cobrar en esa área. File corporate tax extension online Utiliza el método contable a base de efectivo. File corporate tax extension online Esto significa que declara sus ingresos en el año en que los reciba y deduce sus gastos en el año en que los paga. File corporate tax extension online (Si desea más información acerca de este método, vea Métodos Contables en el capítulo 1). File corporate tax extension online Los puntos no se pagaron en lugar de cantidades que suelen declarase por separado en el informe de cierre, tales como cargos por tasación, cargos por inspección, honorarios correspondientes al título de la propiedad, honorarios de abogado e impuestos sobre la propiedad. File corporate tax extension online Los fondos que usted proveyó antes del cierre, o en el momento del mismo, más los puntos pagados por el vendedor, eran por lo menos iguales a los puntos que se cobraron. File corporate tax extension online No se requiere que los fondos que proveyó hayan sido aplicados a los puntos. File corporate tax extension online Pueden incluir un pago inicial o de enganche, un depósito en plica, un depósito de buena fe y otros fondos que usted pagó en el momento, o antes, del cierre por cualquier razón. File corporate tax extension online No puede haber tomado prestados dichos fondos de su prestamista o agente hipotecario. File corporate tax extension online Usa el préstamo para comprar o construir su vivienda principal. File corporate tax extension online Los puntos se calcularon como un porcentaje del principal de la hipoteca. File corporate tax extension online La cantidad aparece indicada claramente en el informe de cierre (tal como el Settlement Statement, Form HUD-1 (Informe de Cierre, Formulario HUD-1, del Departamento de Vivienda y Desarrollo Urbano)) como puntos cobrados por la hipoteca. File corporate tax extension online Los puntos pueden aparecer indicados como puntos pagados con fondos suyos o del vendedor. File corporate tax extension online Figura 23-B. File corporate tax extension online ¿Son los Puntos Totalmente Deducibles este Año? Please click here for the text description of the image. File corporate tax extension online Figura 23-B. File corporate tax extension online ¿Son Los Puntos Totalmente Deducibles Este Año? Nota: Si reúne todas estas condiciones, puede optar por deducir la totalidad de los puntos en el año en que los pagó o deducirlos a lo largo de la vigencia del préstamo. File corporate tax extension online Préstamo para mejoras de vivienda. File corporate tax extension online   También puede deducir, en el año en que fueron pagados, la totalidad de los puntos pagados sobre un préstamo para mejorar su vivienda principal, si se cumplen las condiciones (1) a (6). File corporate tax extension online Segunda vivienda. File corporate tax extension online No puede deducir la totalidad de los puntos que pague sobre préstamos garantizados por su segunda vivienda en el año en el que los pagó. File corporate tax extension online Puede deducir esos puntos únicamente a lo largo de la vida del préstamo. File corporate tax extension online Refinanciamiento. File corporate tax extension online   Por regla general, los puntos que pague para refinanciar una hipoteca no son deducibles en su totalidad el año en que los pague. File corporate tax extension online Esto es cierto aunque la nueva hipoteca esté garantizada por su vivienda principal. File corporate tax extension online   Sin embargo, si usa parte de los fondos procedentes de la hipoteca refinanciada para mejorar su vivienda principal y cumple las primeras 6 condiciones que aparecen bajo Deducción Permitida en el Año del Pago , anteriormente, puede deducir toda la parte de los puntos relacionada con la mejora en el año en que los pagó con sus propios fondos. File corporate tax extension online Puede deducir el resto de los puntos a lo largo de la vida del préstamo. File corporate tax extension online Ejemplo 1. File corporate tax extension online En 1998, Guillermo Campos obtuvo una hipoteca para comprar una vivienda. File corporate tax extension online En el año 2013, Guillermo refinanció dicha hipoteca con un préstamo hipotecario de $100,000 a 15 años. File corporate tax extension online La hipoteca está garantizada por su vivienda. File corporate tax extension online Para obtener el nuevo préstamo, tuvo que pagar tres puntos ($3,000). File corporate tax extension online Dos puntos ($2,000) eran por intereses pagados por adelantado y un punto ($1,000) por servicios, en lugar de cantidades que generalmente se declaran por separado en el informe de cierre. File corporate tax extension online Guillermo pagó los puntos con sus fondos personales en vez de pagarlos con los fondos procedentes del nuevo préstamo. File corporate tax extension online El pago de los puntos es una práctica comercial establecida en esa área y los puntos que se cobraron no son mayores que la cantidad que se suele cobrar en dicha área. File corporate tax extension online El plazo para el primer pago de Guillermo sobre el nuevo préstamo venció el 1 de julio. File corporate tax extension online Hizo seis pagos sobre el préstamo en el año 2013 y es un contribuyente que sigue el método contable a base de efectivo. File corporate tax extension online Guillermo usó los fondos procedentes de la nueva hipoteca para amortizar su hipoteca actual. File corporate tax extension online Aunque el nuevo préstamo hipotecario era para que Guillermo siguiera siendo el dueño de su vivienda principal, dicho préstamo no era para la compra o mejora de aquella vivienda. File corporate tax extension online No puede deducir todos los puntos en el año 2013. File corporate tax extension online Puede deducir dos puntos ($2,000) proporcionalmente a lo largo de la vida del préstamo. File corporate tax extension online Deduce $67 [($2,000 ÷ 180 meses) × 6 pagos] de los puntos en el año 2013. File corporate tax extension online El otro punto ($1,000) era un cargo por servicios y no se puede deducir. File corporate tax extension online Ejemplo 2. File corporate tax extension online Los hechos son iguales a los del Ejemplo 1, excepto que Guillermo usó $25,000 de los fondos procedentes del préstamo para mejorar su vivienda y $75,000 para amortizar su hipoteca actual. File corporate tax extension online Guillermo deduce el 25% ($25,000 ÷ $100,000) de los puntos ($2,000) en el año 2013. File corporate tax extension online Su deducción es de $500 ($2,000 × 25%). File corporate tax extension online Además, Guillermo deduce la parte proporcionada de los $1,500 sobrantes ($2,000 − $500) que se tiene que pagar a plazos intercalados a lo largo de la vida del préstamo. File corporate tax extension online Esto es $50 [($1,500 ÷ 180 meses) × 6 pagos] en el año 2013. File corporate tax extension online La cantidad total que Guillermo deduce en el año 2013 es $550 ($500 + $50). File corporate tax extension online Situaciones Especiales Esta sección describe ciertas situaciones especiales que podrían afectar su deducción de puntos. File corporate tax extension online Descuento de la emisión original. File corporate tax extension online   Si no reúne los requisitos para deducir los puntos en el año en que los pagó o deducirlos proporcionalmente a lo largo de la vida del préstamo, o si escoge no utilizar ninguno de estos métodos, los puntos reducen el precio de emisión del préstamo. File corporate tax extension online Esta reducción resulta en un descuento de la emisión original, el cual se explica en el capítulo 4 de la Publicación 535, Business Expenses (Gastos de negocios), en inglés. File corporate tax extension online Cantidades cobradas por servicios. File corporate tax extension online   Las cantidades cobradas por el prestamista por servicios específicos relacionados con el préstamo no son intereses. File corporate tax extension online Ejemplos de estos cargos son: Cargos de tasación, Cargos por servicios de notario y Costos de preparación del pagaré hipotecario o escritura de título. File corporate tax extension online No puede deducir estas cantidades como puntos ni en el año en que las pagó ni a lo largo de la vigencia de la hipoteca. File corporate tax extension online Puntos pagados por el vendedor. File corporate tax extension online   El término “puntos” incluye cargos por colocación del préstamo que el vendedor le paga al prestamista para proporcionar financiamiento para el comprador. File corporate tax extension online En el caso del vendedor. File corporate tax extension online   El vendedor no puede deducir estos cargos como intereses. File corporate tax extension online Pero sí son un gasto de venta que reduce la cantidad obtenida por el mismo. File corporate tax extension online Vea el capítulo 15 para información sobre la venta de su vivienda. File corporate tax extension online En el caso del comprador. File corporate tax extension online    El comprador reduce la base de la vivienda por la cantidad de los puntos pagados por el vendedor y trata los puntos como si él o ella los hubiera pagado. File corporate tax extension online Si se cumplen todas las condiciones anteriores bajo Deducción Permitida en el Año del Pago , el comprador puede deducir los puntos en el año en que los pagó. File corporate tax extension online Si no se reúne alguna de esas condiciones, el comprador deduce los puntos a lo largo de la vida del préstamo. File corporate tax extension online   Para más información sobre la base, vea el capítulo 13 . File corporate tax extension online Si los fondos provistos son menores que los puntos. File corporate tax extension online   Si reúne todas las condiciones de la sección anterior Deducción Permitida en el Año del Pago , excepto que los fondos que proveyó eran menores que los puntos que le fueron cobrados (condición (6)), puede deducir los puntos en el año en que los pagó, hasta la cantidad de fondos que proveyó. File corporate tax extension online Además, puede deducir todo punto pagado por el vendedor. File corporate tax extension online Ejemplo 1. File corporate tax extension online Cuando sacó un préstamo hipotecario de $100,000 para comprar su vivienda en diciembre, le cobraron un punto ($1,000). File corporate tax extension online Usted reúne todas las condiciones para deducir puntos en el año en que los pagó, excepto que los únicos fondos que proveyó eran los de un pago inicial o enganche de $750. File corporate tax extension online De los $1,000 cobrados por puntos, puede deducir $750 en el año en que los pagó. File corporate tax extension online Puede deducir los $250 sobrantes a lo largo de la vigencia de la hipoteca. File corporate tax extension online Ejemplo 2. File corporate tax extension online Los hechos son iguales a los del Ejemplo 1, excepto que la persona que le vendió su vivienda también pagó un punto ($1,000) para ayudarlo a obtener su hipoteca. File corporate tax extension online En el año del pago, usted puede deducir $1,750 ($750 de la cantidad que le cobraron a usted más los $1,000 pagados por el vendedor). File corporate tax extension online Puede deducir los $250 sobrantes a lo largo de la vigencia de la hipoteca. File corporate tax extension online Tiene que restar de la base de su vivienda los $1,000 pagados por el vendedor. File corporate tax extension online Puntos en exceso. File corporate tax extension online   Si reúne todas las condiciones de la sección anterior, Deducción Permitida en el Año del Pago , salvo que los puntos pagados eran mayores que los que generalmente se pagan en su área (condición (3)), en el año del pago deduce sólo los puntos que se suelen cobrar. File corporate tax extension online Tiene que deducir los puntos adicionales a lo largo de la vigencia de la hipoteca. File corporate tax extension online Hipoteca que termina antes del plazo de vigencia convenido. File corporate tax extension online   Si distribuye la deducción de los puntos a lo largo de la vigencia de la hipoteca, puede deducir todo saldo restante en el año en que vence la hipoteca. File corporate tax extension online Sin embargo, si la refinancia con el mismo prestamista, no puede deducir ningún saldo restante de los puntos distribuidos a lo largo de la vigencia de dicha hipoteca. File corporate tax extension online En vez de ello, deduzca el saldo restante a lo largo de la vigencia del nuevo préstamo. File corporate tax extension online    Una hipoteca podría vencer antes de lo programado debido al pago por adelantado, refinanciamiento, ejecución de hipoteca o acontecimiento parecido. File corporate tax extension online Ejemplo. File corporate tax extension online Daniel pagó $3,000 en puntos en 2002 que tuvo que deducir distribuidos a lo largo de la vigiencia de su hipoteca de 15 años. File corporate tax extension online Deduce $200 en puntos por año. File corporate tax extension online Ha deducido $2,200 de estos puntos hasta el año 2012, inclusive. File corporate tax extension online Daniel pagó por adelantado la totalidad de su hipoteca en el año 2013. File corporate tax extension online Puede deducir los $800 de puntos restantes en el año 2013. File corporate tax extension online Límites sobre la deducción. File corporate tax extension online   No puede deducir la totalidad de los puntos sobre una hipoteca a menos que la misma corresponda a una de las categorías enumeradas anteriormente bajo Intereses totalmente deducibles . File corporate tax extension online Vea la Publicación 936, en inglés, para más información. File corporate tax extension online Primas de Seguro Hipotecario Las primas pagadas por un seguro hipotecario calificado durante el año 2013 se pueden deducir como intereses hipotecarios de vivienda. File corporate tax extension online Dicho seguro tiene que estar relacionado con una deuda por adquisición de vivienda; el contrato de seguro tiene que haberse emitido después del año 2006. File corporate tax extension online Seguro hipotecario calificado. File corporate tax extension online   El seguro hipotecario calificado incluye seguros hipotecarios facilitados por el Departamento de Asuntos de los Veteranos, la Administración Federal de Vivienda o el Servicio de la Vivienda Rural y seguros hipotecarios privados (como se define en la sección 2 de la Homeowners Protection Act (Ley de Protección del Propietario de Vivienda) de 1998, según vigencia del 20 de diciembre de 2006). File corporate tax extension online   El seguro hipotecario provisto por el Departamento de Asuntos de los Veteranos se conoce comúnmente como cargo de financiamiento (funding fee). File corporate tax extension online Si es provisto por el Servicio de la Vivienda Rural, entonces se conoce como cargo de garantía (guarantee fee). File corporate tax extension online Si el contrato de seguro hipotecario entró en vigencia en el año 2013, dichas comisiones se pueden deducir en su totalidad en ese mismo año. File corporate tax extension online Póngase en contacto con el emisor del seguro hipotecario para calcular el monto deducible, si éste no se ha declarado en el recuadro 4 del Formulario 1098. File corporate tax extension online Reglas especiales para pagos adelantados de seguro hipotecario. File corporate tax extension online   Normalmente, si pagó primas de un seguro hipotecario calificado que se puedan asignar a algún período después del cierre del año tributario, se considera que dichas primas se han pagado en el período al que se asignan. File corporate tax extension online Tiene que asignar las primas a lo largo del plazo de vigencia establecido por la hipoteca u 84 meses, lo que sea más corto, a partir del mes en el que se obtuvo el seguro. File corporate tax extension online No se permite deducción alguna por el saldo no amortizado si se paga la hipoteca antes del plazo de vigencia convenido. File corporate tax extension online Este párrafo no corresponde en el caso de un seguro hipotecario calificado que le haya facilitado el Departamento de Asuntos de los Veteranos o el Servicio de la Vivienda Rural. File corporate tax extension online Vea el Ejemplo que se presenta a continuación. File corporate tax extension online Ejemplo. File corporate tax extension online Ronaldo compró una vivienda en mayo de 2012 y la financió por medio de una hipoteca de 15 años. File corporate tax extension online Además, Ronaldo pagó por adelantado la totalidad de los $9,240 en seguros hipotecarios privados que estuvo obligado a pagar en el momento del cierre, en el mes de mayo. File corporate tax extension online Ya que los $9,240 en seguros hipotecarios privados se pueden asignar a períodos posteriores a 2012, Ronaldo tiene que asignar los $9,240 a lo largo del plazo de vigencia establecido por la hipoteca u 84 meses, lo que sea más corto. File corporate tax extension online Los ingresos brutos ajustados de Ronaldo son $76,000 para 2012. File corporate tax extension online Ronaldo puede deducir $880 ($9,240 ÷ 84 x 8 meses) por primas de un seguro hipotecario calificado en 2012. File corporate tax extension online Para 2013, Ronaldo puede deducir $1,320 ($9,240 ÷ 84 x 12 meses) si sus ingresos brutos ajustados son $100,000 o menos. File corporate tax extension online En este ejemplo, las primas de seguro hipotecario son asignadas a lo largo de 84 meses, lo cual es más corto que el plazo de vigencia de 15 años (180 meses) establecido por la hipoteca. File corporate tax extension online Límite sobre la deducción. File corporate tax extension online   Si su ingreso bruto ajustado en la línea 38 del Formulario 1040 es más de $100,000 ($50,000, si es casado que presenta la declaración por separado), se reduce, e incluso podría eliminarse, la cantidad de las primas del seguro hipotecario que de otro modo serían deducibles. File corporate tax extension online Para calcular la cantidad que puede deducir, vea Line 13 (Línea 13) en las Instrucciones del Anexo A (Formulario 1040) y complete la Mortgage Insurance Premiums Deduction Worksheet (Hoja de trabajo para la deducción de primas de seguro hipotecario). File corporate tax extension online Si su ingreso bruto ajustado es más de $109,000 ($54,500, si es casado que presenta la declaración por separado) no puede deducir las primas de un seguro hipotecario. File corporate tax extension online Formulario 1098, Estado de Cuenta de los Intereses Hipotecarios Si usted pagó $600 o más en intereses hipotecarios (incluidos ciertos puntos y primas de seguro hipotecario) durante el año sobre una hipoteca, generalmente recibirá un Formulario 1098, o estado de cuenta parecido, del titular de la hipoteca. File corporate tax extension online Recibirá el estado de cuenta si le paga intereses a una persona (incluyendo una institución financiera o una sociedad anónima cooperativa de viviendas) en el transcurso de la ocupación o negocio de aquella persona. File corporate tax extension online Una unidad del gobierno se considera una persona para fines de facilitar el estado de cuenta. File corporate tax extension online El estado de cuenta para cada año debería serle enviado a usted a más tardar el 31 de enero del año siguiente. File corporate tax extension online Una copia de este formulario también le será enviada al IRS. File corporate tax extension online En el estado de cuenta aparecerá el total de los intereses que usted pagó durante el año, todas las primas de seguro hipotecario que pagó y, si compró una vivienda principal durante el año, también aparecerán en el estado de cuenta los puntos deducibles pagados durante el año, incluidos puntos pagados por el vendedor. File corporate tax extension online Sin embargo, el estado de cuenta no debería mostrar ningún interés que una dependencia del gobierno haya pagado en nombre suyo. File corporate tax extension online Por regla general, el Formulario 1098 incluirá sólo los puntos que usted puede deducir totalmente en el año en que los pagó. File corporate tax extension online Sin embargo, ciertos puntos no incluidos en el Formulario 1098 también podrían ser deducibles en el año en que los pagó o a lo largo de la vigencia del préstamo. File corporate tax extension online Vea la sección anterior Puntos , para determinar si puede deducir puntos que no aparecen en el Formulario 1098. File corporate tax extension online Intereses pagados por adelantado en el Formulario 1098. File corporate tax extension online   Si pagó intereses por adelantado en el año 2013 devengados en su totalidad para el 15 de enero de 2014, estos intereses pagados por adelantado podrían ser incluidos en el recuadro 1 del Formulario 1098. File corporate tax extension online No obstante, no puede deducir la cantidad pagada por adelantado para enero del año 2014 en el año 2013. File corporate tax extension online (Vea Intereses pagados por adelantado , anteriormente). File corporate tax extension online Tendrá que calcular los intereses devengados en el año 2014 y restarlos de la cantidad del recuadro 1. File corporate tax extension online Incluirá los intereses para enero del año 2014 con los demás intereses que pague para el año 2014. File corporate tax extension online Vea Cómo Hacer la Declaración , más adelante. File corporate tax extension online Intereses reembolsados. File corporate tax extension online   Si recibió un reembolso de intereses hipotecarios que pagó en exceso en un año anterior, por lo general, recibirá un Formulario 1098 que muestre el reembolso en el recuadro 3. File corporate tax extension online Vea Reembolsos de intereses , anteriormente. File corporate tax extension online Primas de seguro hipotecario. File corporate tax extension online   La cantidad de primas de seguro hipotecario que pagó en el año 2013 podría aparecer en el recuadro 4 del Formulario 1098. File corporate tax extension online Vea Primas de Seguro Hipotecario , anteriormente. File corporate tax extension online Intereses Procedentes de Inversiones Esta sección trata sobre los gastos de intereses que quizás podría deducir como inversionista. File corporate tax extension online Si saca un préstamo para comprar propiedad que tiene con fines de inversión, los intereses que pague son intereses de inversión. File corporate tax extension online Puede deducir intereses de inversión conforme al límite explicado más adelante. File corporate tax extension online Sin embargo, no puede deducir intereses en los que incurrió para generar ingresos exentos de impuestos. File corporate tax extension online Tampoco puede deducir gastos de intereses sobre una doble opción simultánea de compra y venta. File corporate tax extension online Los intereses de inversión no incluyen intereses hipotecarios sobre una vivienda calificada. File corporate tax extension online Tampoco incluyen intereses que se hayan tenido en cuenta al calcular ingresos o pérdidas provenientes de una actividad pasiva. File corporate tax extension online Bienes de Inversión Los bienes que se tienen para fines de inversión incluyen bienes que producen intereses, dividendos, anualidades o regalías no generados en el curso normal de las operaciones de una ocupación o negocio. File corporate tax extension online Además, incluyen bienes que producen ganancias o pérdidas (no generadas en el curso normal de las operaciones de una ocupación o negocio) provenientes de la venta o intercambio comercial de bienes que producen este tipo de ingresos o que se tienen para fines de inversión (a excepción de intereses en una actividad pasiva). File corporate tax extension online Los bienes de inversión también incluyen la participación en una actividad relacionada con su ocupación o negocio en la que usted no participó materialmente (a excepción de una actividad pasiva). File corporate tax extension online Socios, accionistas y beneficiarios. File corporate tax extension online   Para determinar sus intereses de inversión, sume su participación en los intereses de inversión de una sociedad colectiva, sociedad anónima de tipo S, caudal hereditario o fideicomiso más sus demás intereses de inversión. File corporate tax extension online Asignación de Gastos de Intereses Si saca un préstamo para fines comerciales o personales además de fines de inversión, tiene que asignar la deuda entre estos fines. File corporate tax extension online Sólo el gasto de intereses de la parte de la deuda que se usa para fines de inversión se considera intereses de inversión. File corporate tax extension online La asignación no se ve afectada por el uso de bienes que garantizan la deuda. File corporate tax extension online Límite sobre la Deducción Por regla general, la deducción por gastos de intereses de inversión se limita a la cantidad del ingreso neto de inversiones. File corporate tax extension online Puede trasladar al año tributario siguiente la cantidad de intereses de inversión que no pudo deducir debido a este límite. File corporate tax extension online Los intereses trasladados se consideran intereses de inversión pagados o acumulados en ese año siguiente. File corporate tax extension online Puede trasladar al año tributario siguiente intereses de inversión denegados aun si son mayores que su ingreso tributable en el año en que los intereses se pagaron o se acumularon. File corporate tax extension online Ingresos Netos de Inversiones Determine la cantidad de sus ingresos netos de inversiones restando sus gastos de inversión (a excepción de los gastos de intereses) de sus ingresos de inversiones. File corporate tax extension online Ingresos procedentes de inversiones. File corporate tax extension online    Por regla general, esto incluye su ingreso bruto proveniente de bienes que se tengan con fines de inversión (tales como intereses, dividendos, anualidades y regalías). File corporate tax extension online El ingreso de inversiones no incluye dividendos del Alaska Permanent Fund (Fondo Permanente de Alaska). File corporate tax extension online Tampoco incluye dividendos calificados o ganancias de capital netas a no ser que usted escoja incluirlos. File corporate tax extension online Si escoge incluir dividendos calificados. File corporate tax extension online   Los ingresos de inversiones normalmente no incluyen dividendos calificados, explicados en el capítulo 8. File corporate tax extension online No obstante, puede escoger incluir la totalidad o parte de sus dividendos calificados en los ingresos de inversiones. File corporate tax extension online   Esta opción se hace llenando la línea 4g del Formulario 4952, en inglés, según las instrucciones del mismo. File corporate tax extension online   Si escoge incluir alguna cantidad de sus dividendos calificados en los ingresos de inversiones, tendrá que restar esa misma cantidad de los dividendos calificados con derecho a las tasas tributarias más bajas aplicadas a ganancias de capital. File corporate tax extension online Si escoge incluir ganancias netas de capital. File corporate tax extension online   Por regla general, los ingresos de inversiones no incluyen ganancias netas de capital provenientes de la enajenación de bienes de inversión (incluidas distribuciones de ganancias de capital provenientes de fondos mutuos). File corporate tax extension online No obstante, puede escoger incluir la totalidad o parte de sus ganancias netas de capital en los ingresos de inversiones. File corporate tax extension online    Esta opción se hace llenando la línea 4g del Formulario 4952, en inglés, según las instrucciones del mismo. File corporate tax extension online   Si escoge incluir alguna cantidad de sus ganancias netas de capital en los ingresos de inversiones, tiene que restar esa misma cantidad de las ganancias netas de capital con derecho a las tasas tributarias más bajas aplicadas a ganancias de capital. File corporate tax extension online    Antes de escoger entre las dos opciones, tenga en cuenta el efecto general sobre su obligación tributaria. File corporate tax extension online Compare el impuesto que pagaría si tomara una o ambas opciones con el impuesto si no tomara ninguna de las dos. File corporate tax extension online Ingresos de inversiones de un hijo declarados por los padres. File corporate tax extension online    Los ingresos de inversiones incluyen la parte del ingreso de intereses y dividendos de su hijo que escoge declarar en su declaración. File corporate tax extension online Si el hijo no tiene dividendos calificados, dividendos del Alaska Permanent Fund (Fondo Permanente de Alaska) o distribuciones de ganancias de capital, esta cantidad corresponde a la línea 6 del Formulario 8814, Parents' Election To Report Child's Interest and Dividends (Elección de los padres de declarar los intereses y dividendos del hijo), en inglés. File corporate tax extension online Dividendos calificados del hijo. File corporate tax extension online   Si parte de la cantidad que usted declara corresponde a los dividendos calificados de su hijo, esa parte (la cual se declara en la línea 9b del Formulario 1040) generalmente no cuenta como ingreso de inversiones. File corporate tax extension online Sin embargo, puede escoger incluir toda o parte de la misma en los ingresos de inversiones, como se explica en Si escoge incluir dividendos calificados , anteriormente. File corporate tax extension online   Sus ingresos de inversiones también incluyen la cantidad de la línea 12 del Formulario 8814 (o, si corresponde, la cantidad reducida calculada bajo Dividendos del Alaska Permanent Fund (Fondo Permanente de Alaska) del hijo, tema presentado a continuación. File corporate tax extension online Dividendos del Alaska Permanent Fund (Fondo Permanente de Alaska) del hijo. File corporate tax extension online   Si parte de la cantidad que declara corresponde a los dividendos de su hijo del Alaska Permanent Fund, dicha parte no cuenta como ingresos de inversiones. File corporate tax extension online Para calcular la cantidad de los ingresos de su hijo que usted puede considerar ingresos de inversiones suyos, empiece con la cantidad que aparece en la línea 6 del Formulario 8814. File corporate tax extension online Multiplique dicha cantidad por un porcentaje que sea igual a los dividendos del Alaska Permanent Fund divididos por el total de la línea 4 del Formulario 8814. File corporate tax extension online Reste el resultado de la cantidad de la línea 12 del Formulario 8814. File corporate tax extension online Distribuciones de las ganancias de capital del hijo. File corporate tax extension online    Si parte de la cantidad que usted declara corresponde a distribuciones de las ganancias de capital de su hijo, dicha parte (la cual se declara en la línea 13 del Anexo D o la línea 13 del Formulario 1040) generalmente no cuenta como ingresos de inversiones. File corporate tax extension online Sin embargo, puede escoger incluir la totalidad o parte de la misma en los ingresos de inversiones, como se explica en Si escoge incluir ganancias netas de capital , anteriormente. File corporate tax extension online   Sus ingresos de inversiones también incluyen la cantidad de la línea 12 del Formulario 8814 (o, si corresponde, la cantidad reducida calculada bajo Dividendos del Alaska Permanent Fund (Fondo Permanente de Alaska) del hijo , anteriormente). File corporate tax extension online Gastos de inversión. File corporate tax extension online   Los gastos de inversión incluyen las deducciones permitidas (a excepción de los gastos de intereses) relacionados directamente con la generación de ingresos de inversión. File corporate tax extension online Los gastos de inversión que se incluyan como deducción detallada miscelánea en el Anexo A (Formulario 1040) son deducciones permisibles después de haberse aplicado el límite del 2% que corresponde a las deducciones detalladas misceláneas. File corporate tax extension online Utilice la cantidad que sea menor entre: Los gastos de inversión incluidos en la línea 23 del Anexo A (Formulario 1040) o La cantidad de la línea 27 del Anexo A. File corporate tax extension online Pérdidas de actividades pasivas. File corporate tax extension online   Los ingresos o gastos que usted utilizó al calcular su ingreso o pérdida de una actividad pasiva no se incluyen al determinar sus ingresos o gastos de inversión (incluidos gastos de intereses de inversión). File corporate tax extension online Vea la Publicación 925, Passive Activity and At-Risk Rules (Actividad pasiva y reglas sobre el monto a riesgo), en inglés, para información acerca de las actividades pasivas. File corporate tax extension online Formulario 4952 Use el Formulario 4952, Investment Interest Expense Deduction (Deducción por gastos de intereses de inversión), en inglés, para calcular su deducción por intereses de inversión. File corporate tax extension online Excepción al uso del Formulario 4952. File corporate tax extension online   No tiene que llenar el Formulario 4952 ni adjuntarlo a su declaración si reúne todos los requisitos siguientes: Sus gastos de intereses de inversión no son mayores que sus ingresos de inversión provenientes de intereses y dividendos ordinarios menos los dividendos calificados. File corporate tax extension online No tiene ningún otro gasto de inversión deducible. File corporate tax extension online No ha traspasado ningún gasto de intereses de inversión del año 2012. File corporate tax extension online Si reúne todas estas condiciones, puede deducir todos sus intereses de inversión. File corporate tax extension online Información Adicional Para más información sobre los intereses de inversión, vea Interest Expenses (Gastos de intereses), en el capítulo 3 de la Publicación 550, en inglés. File corporate tax extension online Cantidades que No Puede Deducir Algunos pagos de intereses no son deducibles. File corporate tax extension online Ciertos gastos semejantes a los intereses tampoco son deducibles. File corporate tax extension online Los gastos no deducibles incluyen los siguientes: Intereses personales (explicados más adelante). File corporate tax extension online Cargos por servicios (no obstante, vea Otros Gastos (Línea 23) en el capítulo 28). File corporate tax extension online Cargos anuales por tarjetas de crédito. File corporate tax extension online Cargos de préstamos. File corporate tax extension online Cargos por investigación de crédito. File corporate tax extension online Intereses para comprar o tener valores exentos de impuestos. File corporate tax extension online Multas y sanciones. File corporate tax extension online   No puede deducir multas y sanciones pagadas a un gobierno por violaciones de la ley, independientemente de su naturaleza. File corporate tax extension online Intereses Personales Los intereses personales no son deducibles. File corporate tax extension online Los intereses personales son aquellos intereses que no son intereses hipotecarios de vivienda, intereses de inversión, intereses comerciales u otros intereses deducibles. File corporate tax extension online Incluyen lo siguiente: Intereses sobre préstamos de automóvil (a menos que usted use el automóvil para negocios). File corporate tax extension online Intereses sobre el impuesto federal, estatal o local sobre el ingreso. File corporate tax extension online Cargos por financiamiento de tarjetas de crédito, contratos de venta al por menor a plazos y cuentas de crédito rotativas en los que se ha incurrido por gastos personales. File corporate tax extension online Multas por pagos atrasados por una empresa de servicios públicos. File corporate tax extension online Quizás pueda deducir los intereses que pague sobre un préstamo de estudios calificado. File corporate tax extension online Para más detalles, vea la Publicación 970, Tax Benefits for Education (Beneficios tributarios por estudios), en inglés. File corporate tax extension online Asignación de Intereses Si usa los fondos de un préstamo para más de un propósito (por ejemplo, personal y comercial), tiene que asignar los intereses sobre el préstamo para cada uso. File corporate tax extension online Sin embargo, no tiene que asignar intereses hipotecarios de vivienda si son totalmente deducibles, independientemente de cómo se usen los fondos. File corporate tax extension online Los intereses sobre un préstamo (a excepción de intereses hipotecarios de vivienda totalmente deducibles) se asignan igual que se asigna el préstamo mismo. File corporate tax extension online Esto se hace averiguando cómo se asignaron a usos específicos los desembolsos de los fondos procedentes de la deuda. File corporate tax extension online Para más información sobre cómo hacer esto, vea el capítulo 4 de la Publicación 535, en inglés. File corporate tax extension online Cómo Hacer la Declaración Tiene que presentar el Formulario 1040 para deducir los gastos de intereses hipotecarios de vivienda en su declaración de impuestos. File corporate tax extension online El lugar donde se deducen los gastos de intereses suele depender de cómo se usen los fondos procedentes del préstamo. File corporate tax extension online Vea la Tabla 23-1 para un resumen de dónde deducir sus gastos de intereses. File corporate tax extension online Tabla 23-1. File corporate tax extension online Dónde Deducir los Gastos de Intereses SI usted tiene. File corporate tax extension online . File corporate tax extension online . File corporate tax extension online ENTONCES dedúzcalo en la. File corporate tax extension online . File corporate tax extension online . File corporate tax extension online Y para más información pase a la(s). File corporate tax extension online . File corporate tax extension online . File corporate tax extension online intereses deducibles sobre un préstamo de estudios línea 33 del Formulario 1040 o la línea 18 del Formulario 1040A Publicación 970, en inglés. File corporate tax extension online intereses deducibles sobre una hipoteca de vivienda y puntos declarados en el Formulario 1098 línea 10 del Anexo A (Formulario 1040) Publicación 936, en inglés. File corporate tax extension online intereses deducibles sobre una hipoteca de vivienda no declarados en el Formulario 1098 línea 11 del Anexo A (Formulario 1040) Publicación 936, en inglés. File corporate tax extension online puntos deducibles no declarados en el Formulario 1098 línea 12 del Anexo A (Formulario 1040) Publicación 936, en inglés. File corporate tax extension online primas de un seguro hipotecario deducibles línea 13 del Anexo A (Formulario 1040) Publicación 936, en inglés. File corporate tax extension online intereses de inversión deducibles (a excepción de intereses en los que se haya incurrido para generar alquileres o regalías) línea 14 del Anexo A (Formulario 1040) Publicación 550, en inglés. File corporate tax extension online intereses comerciales deducibles (no agrícolas) Anexo C o C-EZ (Formulario 1040) Publicación 535, en inglés. File corporate tax extension online intereses deducibles de negocio agrícola Anexo F (Formulario 1040) Publicaciones 225 y 535, en inglés. File corporate tax extension online intereses deducibles en los que se haya incurrido para generar alquileres o regalías Anexo E (Formulario 1040) Publicaciones 527 y 535, en inglés. File corporate tax extension online intereses personales no deducibles. File corporate tax extension online Intereses y puntos de una hipoteca de vivienda. File corporate tax extension online   Deduzca los intereses y puntos de una hipoteca de vivienda que le sean declarados a usted en el Formulario 1098, anotándolos en la línea 10 del Anexo A (Formulario 1040). File corporate tax extension online Si usted le pagó a la institución financiera más intereses deducibles que la cantidad que aparece en el Formulario 1098, anote la cantidad deducible que sea mayor en la línea 10. File corporate tax extension online Adjunte un documento escrito explicando la diferencia y escriba “See attached” (Vea el documento adjunto) en letra de molde al lado de la línea 10. File corporate tax extension online    En el caso de los intereses hipotecarios de vivienda que no se le declararon a usted en el Formulario 1098, dedúzcalos en la línea 11 del Anexo A (Formulario 1040). File corporate tax extension online Si le pagó intereses hipotecarios de vivienda a la persona a la cual le compró su vivienda, anote el nombre, dirección y número de identificación del contribuyente (TIN, por sus siglas en inglés) de dicha persona en la línea de puntos al lado de la línea 11. File corporate tax extension online El vendedor tiene que darle a usted este número y usted tiene que darle al vendedor su número de identificación del contribuyente. File corporate tax extension online Para este fin, puede utilizar el Formulario W-9(SP), Solicitud y Certificación del Número de Identificación del Contribuyente (o el Formulario W-9, en inglés). File corporate tax extension online La falta de cumplimiento de alguno de estos requisitos podría resultar en una multa de $50 por cada incumplimiento. File corporate tax extension online El TIN puede ser un número de Seguro Social, un número de identificación de contribuyente individual (emitido por el IRS) o un número de identificación del empleador. File corporate tax extension online Vea Número de Seguro Social , en el capítulo 1, para más información sobre los TIN. File corporate tax extension online    Si puede declarar una deducción por puntos que no le fueron comunicados en el Formulario 1098, deduzca esos puntos en la línea 12 del Anexo A (Formulario 1040). File corporate tax extension online    Deduzca primas de seguro hipotecario en la línea 13 del Anexo A (Formulario 1040). File corporate tax extension online Más de un prestatario. File corporate tax extension online   Si usted y por lo menos otra persona (que no sea su cónyuge, si presenta una declaración conjunta) eran responsables de pagar, y pagaron, los intereses de una hipoteca para su vivienda, y la otra persona recibió un Formulario 1098 mostrando los intereses pagados durante el año, adjunte un documento escrito a su declaración de impuestos explicándolo. File corporate tax extension online Anote la cantidad de los intereses que cada uno pagó y dé el nombre y la dirección de la persona que recibió el formulario. File corporate tax extension online Deduzca su parte de los intereses en la línea 11 del Anexo A (Formulario 1040) y escriba “ See attached ” (Vea el documento adjunto) en letra de molde al lado de esta línea. File corporate tax extension online Además, deduzca su parte de toda prima de seguro hipotecario en la línea 13 del Anexo A (Formulario 1040). File corporate tax extension online   Del mismo modo, si es el pagador oficial de una hipoteca sobre la cual hay otros prestatarios con derecho a una deducción por los intereses que aparecen en el Formulario 1098 que recibió, deduzca únicamente su parte de los intereses en la línea 10 del Anexo A (Formulario 1040). File corporate tax extension online Usted debe comunicarles a los demás prestatarios qué participación en los intereses tiene cada uno. File corporate tax extension online Fondos procedentes de una hipoteca utilizados para negocios o inversiones. File corporate tax extension online    Si su deducción por intereses hipotecarios de vivienda es limitada pero la totalidad o una parte de los fondos procedentes de la hipoteca se utilizaron para fines comerciales, de inversión o para otras actividades deducibles, vea la Tabla 23-1 . File corporate tax extension online La misma indica dónde deducir las partes de los intereses en exceso que correspondan a esas actividades. File corporate tax extension online Intereses de inversión. File corporate tax extension online    Deduzca los intereses de inversión, sujetos a ciertos límites explicados en la Publicación 550, en inglés, anotándolos en la línea 14 del Anexo A (Formulario 1040). File corporate tax extension online Amortización de primas sobre bonos. File corporate tax extension online   Hay varias maneras de tratar las primas que se pagan para comprar bonos tributables. File corporate tax extension online Vea Bond Premium Amortization (Amortización de Primas sobre Bonos) en la Publicación 550, en inglés. File corporate tax extension online Intereses por regalías o de alquiler que generen ingresos. File corporate tax extension online   Deduzca en la Parte I del Anexo E (Formulario 1040) los intereses sobre un préstamo para bienes de alquiler que generen ingresos o bienes que generen regalías y que no se usen en un negocio. File corporate tax extension online Ejemplo. File corporate tax extension online Usted alquila una parte de su vivienda y saca un préstamo para hacer reparaciones. File corporate tax extension online Puede deducir sólo el pago de intereses de la parte alquilada anotándolo en la Parte I del Anexo E (Formulario 1040). File corporate tax extension online Deduzca el resto del pago de intereses en el Anexo A (Formulario 1040) si son intereses hipotecarios de vivienda deducibles. 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