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File My Taxes Online

File my taxes online Publication 54 - Additional Material Questions and AnswersThis section answers tax- related questions commonly asked by taxpayers living abroad. File my taxes online 1. File my taxes online Filing Requirements—Where, When, and How . File my taxes online 1) When are U. File my taxes online S. File my taxes online income tax returns due? . File my taxes online 2) I am going abroad this year and expect to qualify for the foreign earned income exclusion. File my taxes online How can I secure an extension of time to file my return, when should I file my return, and what forms are required? . File my taxes online 3) My entire income qualifies for the foreign earned income exclusion. File my taxes online Must I file a tax return? . File my taxes online 4) I was sent abroad by my company in November of last year. File my taxes online I plan to secure an extension of time on Form 2350 to file my tax return for last year because I expect to qualify for the foreign earned income exclusion under the physical presence test. File my taxes online However, if my company recalls me to the United States before the end of the qualifying period and I find I will not qualify for the exclusion, how and when should I file my return? . File my taxes online 5) I am a U. File my taxes online S. File my taxes online citizen and have no taxable income from the United States, but I have substantial income from a foreign source. File my taxes online Am I required to file a U. File my taxes online S. File my taxes online income tax return? . File my taxes online 6) I am a U. File my taxes online S. File my taxes online citizen who has retired, and I expect to remain in a foreign country. File my taxes online Do I have any further U. File my taxes online S. File my taxes online tax obligations? . File my taxes online 7) I have been a bona fide resident of a foreign country for over 5 years. File my taxes online Is it necessary for me to pay estimated tax? . File my taxes online 8) Will a check payable in foreign currency be acceptable in payment of my U. File my taxes online S. File my taxes online tax? . File my taxes online 9) I have met the test for physical presence in a foreign country and am filing returns for 2 years. File my taxes online Must I file a separate Form 2555 (or Form 2555-EZ) with each return? . File my taxes online 10) Does a Form 2555 (or 2555-EZ) with a Schedule C or Form W-2 attached constitute a return? . File my taxes online 11) On Form 2350, Application for Extension of Time To File U. File my taxes online S. File my taxes online Income Tax Return, I stated that I would qualify for the foreign earned income exclusion under the physical presence test. File my taxes online If I qualify under the bona fide residence test, can I file my return on that basis? . File my taxes online 12) I am a U. File my taxes online S. File my taxes online citizen who worked in the United States for 6 months last year. File my taxes online I accepted employment overseas in July of last year and expect to qualify for the foreign earned income exclusion. File my taxes online Should I file a return and pay tax on the income earned in the United States during the first 6 months and then, when I qualify, file another return covering the last 6 months of the year? . File my taxes online 13) I am a U. File my taxes online S. File my taxes online citizen. File my taxes online I have lived abroad for a number of years and recently realized that I should have been filing U. File my taxes online S. File my taxes online income tax returns. File my taxes online How do I correct this oversight in not having filed returns for these years? . File my taxes online 14) In 2008, I qualified to exclude my foreign earned income, but I did not claim this exclusion on the return I filed in 2009. File my taxes online I paid all outstanding taxes with the return. File my taxes online Can I file a claim for refund now? . File my taxes online 1) When are U. File my taxes online S. File my taxes online income tax returns due? Generally, for calendar year taxpayers, U. File my taxes online S. File my taxes online income tax returns are due on April 15. File my taxes online If you are a U. File my taxes online S. File my taxes online citizen or resident and both your tax home and your abode are outside the United States and Puerto Rico on the regular due date, an automatic extension is granted to June 15 for filing the return. File my taxes online Interest will be charged on any tax due, as shown on the return, from April 15. File my taxes online a) You should file Form 2350 by the due date of your return to request an extension of time to file. File my taxes online Form 2350 is a special form for those U. File my taxes online S. File my taxes online citizens or residents abroad who expect to qualify for the foreign earned income exclusion or the housing exclusion or deduction under either the bona fide residence test or physical presence test and would like to have an extension of time to delay filing until after they have qualified. File my taxes online b) If the extension is granted, you should file your return after you qualify, but by the approved extension date. File my taxes online c) You must file your Form 1040 with Form 2555 (or Form 2555-EZ). File my taxes online Generally, yes. File my taxes online Every U. File my taxes online S. File my taxes online citizen or resident who receives income must file a U. File my taxes online S. File my taxes online income tax return unless total income without regard to the foreign earned income exclusion is below an amount based on filing status. File my taxes online The income levels for filing purposes are discussed under Filing Requirements in chapter 1. File my taxes online If your regular filing date has passed, you should file a return, Form 1040, as soon as possible for last year. File my taxes online Include a statement with this return noting that you have returned to the United States and will not qualify for the foreign earned income exclusion. File my taxes online You must report your worldwide income on the return. File my taxes online If you paid a foreign tax on the income earned abroad, you may be able to either deduct this tax as an itemized deduction or claim it as a credit against your U. File my taxes online S. File my taxes online income tax. File my taxes online However, if you pay the tax due after the regular due date, interest will be charged from the regular due date until the date the tax is paid. File my taxes online Yes. File my taxes online All U. File my taxes online S. File my taxes online citizens and resident aliens are subject to U. File my taxes online S. File my taxes online tax on their worldwide income. File my taxes online If you paid taxes to a foreign government on income from sources outside the United States, you may be able to claim a foreign tax credit against your U. File my taxes online S. File my taxes online income tax liability for the foreign taxes paid. File my taxes online Form 1116 is used to figure the allowable credit. File my taxes online Your U. File my taxes online S. File my taxes online tax obligation on your income is the same as that of a retired person living in the United States. File my taxes online (See the discussion on filing requirements in chapter 1 of this publication. File my taxes online ) U. File my taxes online S. File my taxes online taxpayers overseas have the same requirements for paying estimated tax as those in the United States. File my taxes online See the discussion under Estimated Tax in chapter 1. File my taxes online Overseas taxpayers should not include in their estimated income any income they receive that is, or will be, exempt from U. File my taxes online S. File my taxes online taxation. File my taxes online Overseas taxpayers can deduct their estimated housing deduction in figuring their estimated tax. File my taxes online The first installment of estimated tax is due on April 15 of the year for which the income is earned. File my taxes online Generally, only U. File my taxes online S. File my taxes online currency is acceptable for payment of income tax. File my taxes online However, if you are a Fulbright grantee, see Fulbright Grant in chapter 1. File my taxes online Yes. File my taxes online A Form 2555 (or Form 2555-EZ) must be filed with each Form 1040 tax return on which the benefits of income earned abroad are claimed. File my taxes online No. File my taxes online The Form 2555 (or 2555-EZ), Schedule C, and Form W-2 are merely attachments and do not relieve you of the requirement to file a Form 1040 to show the sources of income reported and the exclusions or deductions claimed. File my taxes online Yes. File my taxes online You can claim the foreign earned income exclusion and the foreign housing exclusion or deduction under either test as long as you meet the requirements. File my taxes online You are not bound by the test indicated in the application for extension of time. File my taxes online You must be sure, however, that you file the Form 1040 by the date approved on Form 2350, since a return filed after that date may be subject to a failure to file penalty. File my taxes online If you will not qualify under the bona fide residence test until a date later than the extension granted under the physical presence rule, apply for a new extension to a date 30 days beyond the date you expect to qualify as a bona fide resident. File my taxes online No. File my taxes online You have the choice of one of the following two methods of filing your return: a) You can file your return when due under the regular filing rules, report all your income without excluding your foreign earned income, and pay the tax due. File my taxes online After you have qualified for the exclusion, you can file an amended return, Form 1040X, accompanied by Form 2555 (or 2555-EZ), for a refund of any excess tax paid. File my taxes online b) You can postpone the filing of your tax return by applying on Form 2350 for an extension of time to file to a date 30 days beyond the date you expect to qualify under either the bona fide residence test or the physical presence test, then file your return reflecting the exclusion of foreign earned income. File my taxes online This allows you to file only once and saves you from paying the tax and waiting for a refund. File my taxes online However, interest is charged on any tax due on the postponed tax return, but interest is not paid on refunds paid within 45 days after the return is filed. File my taxes online If you have moving expenses that are for services performed in two years, you can be granted an extension until after the end of the second year. File my taxes online File the late returns as soon as possible, stating your reason for filing late. File my taxes online For advice on filing the returns, you should contact an  Internal Revenue Service representative in one of the four overseas offices listed in chapter 7. File my taxes online It is too late to claim this refund since a claim for refund must be filed within 3 years from the date the return was filed or 2 years from the date the tax was paid, whichever is later. File my taxes online A return filed before the due date is considered filed on the due date. File my taxes online . File my taxes online 2) I am going abroad this year and expect to qualify for the foreign earned income exclusion. File my taxes online How can I secure an extension of time to file my return, when should I file my return, and what forms are required? a) You should file Form 2350 by the due date of your return to request an extension of time to file. File my taxes online Form 2350 is a special form for those U. File my taxes online S. File my taxes online citizens or residents abroad who expect to qualify for the foreign earned income exclusion or the housing exclusion or deduction under either the bona fide residence test or physical presence test and would like to have an extension of time to delay filing until after they have qualified. File my taxes online b) If the extension is granted, you should file your return after you qualify, but by the approved extension date. File my taxes online c) You must file your Form 1040 with Form 2555 (or Form 2555-EZ). File my taxes online Generally, yes. File my taxes online Every U. File my taxes online S. File my taxes online citizen or resident who receives income must file a U. File my taxes online S. File my taxes online income tax return unless total income without regard to the foreign earned income exclusion is below an amount based on filing status. File my taxes online The income levels for filing purposes are discussed under Filing Requirements in chapter 1. File my taxes online If your regular filing date has passed, you should file a return, Form 1040, as soon as possible for last year. File my taxes online Include a statement with this return noting that you have returned to the United States and will not qualify for the foreign earned income exclusion. File my taxes online You must report your worldwide income on the return. File my taxes online If you paid a foreign tax on the income earned abroad, you may be able to either deduct this tax as an itemized deduction or claim it as a credit against your U. File my taxes online S. File my taxes online income tax. File my taxes online However, if you pay the tax due after the regular due date, interest will be charged from the regular due date until the date the tax is paid. File my taxes online Yes. File my taxes online All U. File my taxes online S. File my taxes online citizens and resident aliens are subject to U. File my taxes online S. File my taxes online tax on their worldwide income. File my taxes online If you paid taxes to a foreign government on income from sources outside the United States, you may be able to claim a foreign tax credit against your U. File my taxes online S. File my taxes online income tax liability for the foreign taxes paid. File my taxes online Form 1116 is used to figure the allowable credit. File my taxes online Your U. File my taxes online S. File my taxes online tax obligation on your income is the same as that of a retired person living in the United States. File my taxes online (See the discussion on filing requirements in chapter 1 of this publication. File my taxes online ) U. File my taxes online S. File my taxes online taxpayers overseas have the same requirements for paying estimated tax as those in the United States. File my taxes online See the discussion under Estimated Tax in chapter 1. File my taxes online Overseas taxpayers should not include in their estimated income any income they receive that is, or will be, exempt from U. File my taxes online S. File my taxes online taxation. File my taxes online Overseas taxpayers can deduct their estimated housing deduction in figuring their estimated tax. File my taxes online The first installment of estimated tax is due on April 15 of the year for which the income is earned. File my taxes online Generally, only U. File my taxes online S. File my taxes online currency is acceptable for payment of income tax. File my taxes online However, if you are a Fulbright grantee, see Fulbright Grant in chapter 1. File my taxes online Yes. File my taxes online A Form 2555 (or Form 2555-EZ) must be filed with each Form 1040 tax return on which the benefits of income earned abroad are claimed. File my taxes online No. File my taxes online The Form 2555 (or 2555-EZ), Schedule C, and Form W-2 are merely attachments and do not relieve you of the requirement to file a Form 1040 to show the sources of income reported and the exclusions or deductions claimed. File my taxes online Yes. File my taxes online You can claim the foreign earned income exclusion and the foreign housing exclusion or deduction under either test as long as you meet the requirements. File my taxes online You are not bound by the test indicated in the application for extension of time. File my taxes online You must be sure, however, that you file the Form 1040 by the date approved on Form 2350, since a return filed after that date may be subject to a failure to file penalty. File my taxes online If you will not qualify under the bona fide residence test until a date later than the extension granted under the physical presence rule, apply for a new extension to a date 30 days beyond the date you expect to qualify as a bona fide resident. File my taxes online No. File my taxes online You have the choice of one of the following two methods of filing your return: a) You can file your return when due under the regular filing rules, report all your income without excluding your foreign earned income, and pay the tax due. File my taxes online After you have qualified for the exclusion, you can file an amended return, Form 1040X, accompanied by Form 2555 (or 2555-EZ), for a refund of any excess tax paid. File my taxes online b) You can postpone the filing of your tax return by applying on Form 2350 for an extension of time to file to a date 30 days beyond the date you expect to qualify under either the bona fide residence test or the physical presence test, then file your return reflecting the exclusion of foreign earned income. File my taxes online This allows you to file only once and saves you from paying the tax and waiting for a refund. File my taxes online However, interest is charged on any tax due on the postponed tax return, but interest is not paid on refunds paid within 45 days after the return is filed. File my taxes online If you have moving expenses that are for services performed in two years, you can be granted an extension until after the end of the second year. File my taxes online File the late returns as soon as possible, stating your reason for filing late. File my taxes online For advice on filing the returns, you should contact an  Internal Revenue Service representative in one of the four overseas offices listed in chapter 7. File my taxes online It is too late to claim this refund since a claim for refund must be filed within 3 years from the date the return was filed or 2 years from the date the tax was paid, whichever is later. File my taxes online A return filed before the due date is considered filed on the due date. File my taxes online . File my taxes online 3) My entire income qualifies for the foreign earned income exclusion. File my taxes online Must I file a tax return? Generally, yes. File my taxes online Every U. File my taxes online S. File my taxes online citizen or resident who receives income must file a U. File my taxes online S. File my taxes online income tax return unless total income without regard to the foreign earned income exclusion is below an amount based on filing status. File my taxes online The income levels for filing purposes are discussed under Filing Requirements in chapter 1. File my taxes online If your regular filing date has passed, you should file a return, Form 1040, as soon as possible for last year. File my taxes online Include a statement with this return noting that you have returned to the United States and will not qualify for the foreign earned income exclusion. File my taxes online You must report your worldwide income on the return. File my taxes online If you paid a foreign tax on the income earned abroad, you may be able to either deduct this tax as an itemized deduction or claim it as a credit against your U. File my taxes online S. File my taxes online income tax. File my taxes online However, if you pay the tax due after the regular due date, interest will be charged from the regular due date until the date the tax is paid. File my taxes online Yes. File my taxes online All U. File my taxes online S. File my taxes online citizens and resident aliens are subject to U. File my taxes online S. File my taxes online tax on their worldwide income. File my taxes online If you paid taxes to a foreign government on income from sources outside the United States, you may be able to claim a foreign tax credit against your U. File my taxes online S. File my taxes online income tax liability for the foreign taxes paid. File my taxes online Form 1116 is used to figure the allowable credit. File my taxes online Your U. File my taxes online S. File my taxes online tax obligation on your income is the same as that of a retired person living in the United States. File my taxes online (See the discussion on filing requirements in chapter 1 of this publication. File my taxes online ) U. File my taxes online S. File my taxes online taxpayers overseas have the same requirements for paying estimated tax as those in the United States. File my taxes online See the discussion under Estimated Tax in chapter 1. File my taxes online Overseas taxpayers should not include in their estimated income any income they receive that is, or will be, exempt from U. File my taxes online S. File my taxes online taxation. File my taxes online Overseas taxpayers can deduct their estimated housing deduction in figuring their estimated tax. File my taxes online The first installment of estimated tax is due on April 15 of the year for which the income is earned. File my taxes online Generally, only U. File my taxes online S. File my taxes online currency is acceptable for payment of income tax. File my taxes online However, if you are a Fulbright grantee, see Fulbright Grant in chapter 1. File my taxes online Yes. File my taxes online A Form 2555 (or Form 2555-EZ) must be filed with each Form 1040 tax return on which the benefits of income earned abroad are claimed. File my taxes online No. File my taxes online The Form 2555 (or 2555-EZ), Schedule C, and Form W-2 are merely attachments and do not relieve you of the requirement to file a Form 1040 to show the sources of income reported and the exclusions or deductions claimed. File my taxes online Yes. File my taxes online You can claim the foreign earned income exclusion and the foreign housing exclusion or deduction under either test as long as you meet the requirements. File my taxes online You are not bound by the test indicated in the application for extension of time. File my taxes online You must be sure, however, that you file the Form 1040 by the date approved on Form 2350, since a return filed after that date may be subject to a failure to file penalty. File my taxes online If you will not qualify under the bona fide residence test until a date later than the extension granted under the physical presence rule, apply for a new extension to a date 30 days beyond the date you expect to qualify as a bona fide resident. File my taxes online No. File my taxes online You have the choice of one of the following two methods of filing your return: a) You can file your return when due under the regular filing rules, report all your income without excluding your foreign earned income, and pay the tax due. File my taxes online After you have qualified for the exclusion, you can file an amended return, Form 1040X, accompanied by Form 2555 (or 2555-EZ), for a refund of any excess tax paid. File my taxes online b) You can postpone the filing of your tax return by applying on Form 2350 for an extension of time to file to a date 30 days beyond the date you expect to qualify under either the bona fide residence test or the physical presence test, then file your return reflecting the exclusion of foreign earned income. File my taxes online This allows you to file only once and saves you from paying the tax and waiting for a refund. File my taxes online However, interest is charged on any tax due on the postponed tax return, but interest is not paid on refunds paid within 45 days after the return is filed. File my taxes online If you have moving expenses that are for services performed in two years, you can be granted an extension until after the end of the second year. File my taxes online File the late returns as soon as possible, stating your reason for filing late. File my taxes online For advice on filing the returns, you should contact an  Internal Revenue Service representative in one of the four overseas offices listed in chapter 7. File my taxes online It is too late to claim this refund since a claim for refund must be filed within 3 years from the date the return was filed or 2 years from the date the tax was paid, whichever is later. File my taxes online A return filed before the due date is considered filed on the due date. File my taxes online . File my taxes online 4) I was sent abroad by my company in November of last year. File my taxes online I plan to secure an extension of time on Form 2350 to file my tax return for last year because I expect to qualify for the foreign earned income exclusion under the physical presence test. File my taxes online However, if my company recalls me to the United States before the end of the qualifying period and I find I will not qualify for the exclusion, how and when should I file my return? If your regular filing date has passed, you should file a return, Form 1040, as soon as possible for last year. File my taxes online Include a statement with this return noting that you have returned to the United States and will not qualify for the foreign earned income exclusion. File my taxes online You must report your worldwide income on the return. File my taxes online If you paid a foreign tax on the income earned abroad, you may be able to either deduct this tax as an itemized deduction or claim it as a credit against your U. File my taxes online S. File my taxes online income tax. File my taxes online However, if you pay the tax due after the regular due date, interest will be charged from the regular due date until the date the tax is paid. File my taxes online Yes. File my taxes online All U. File my taxes online S. File my taxes online citizens and resident aliens are subject to U. File my taxes online S. File my taxes online tax on their worldwide income. File my taxes online If you paid taxes to a foreign government on income from sources outside the United States, you may be able to claim a foreign tax credit against your U. File my taxes online S. File my taxes online income tax liability for the foreign taxes paid. File my taxes online Form 1116 is used to figure the allowable credit. File my taxes online Your U. File my taxes online S. File my taxes online tax obligation on your income is the same as that of a retired person living in the United States. File my taxes online (See the discussion on filing requirements in chapter 1 of this publication. File my taxes online ) U. File my taxes online S. File my taxes online taxpayers overseas have the same requirements for paying estimated tax as those in the United States. File my taxes online See the discussion under Estimated Tax in chapter 1. File my taxes online Overseas taxpayers should not include in their estimated income any income they receive that is, or will be, exempt from U. File my taxes online S. File my taxes online taxation. File my taxes online Overseas taxpayers can deduct their estimated housing deduction in figuring their estimated tax. File my taxes online The first installment of estimated tax is due on April 15 of the year for which the income is earned. File my taxes online Generally, only U. File my taxes online S. File my taxes online currency is acceptable for payment of income tax. File my taxes online However, if you are a Fulbright grantee, see Fulbright Grant in chapter 1. File my taxes online Yes. File my taxes online A Form 2555 (or Form 2555-EZ) must be filed with each Form 1040 tax return on which the benefits of income earned abroad are claimed. File my taxes online No. File my taxes online The Form 2555 (or 2555-EZ), Schedule C, and Form W-2 are merely attachments and do not relieve you of the requirement to file a Form 1040 to show the sources of income reported and the exclusions or deductions claimed. File my taxes online Yes. File my taxes online You can claim the foreign earned income exclusion and the foreign housing exclusion or deduction under either test as long as you meet the requirements. File my taxes online You are not bound by the test indicated in the application for extension of time. File my taxes online You must be sure, however, that you file the Form 1040 by the date approved on Form 2350, since a return filed after that date may be subject to a failure to file penalty. File my taxes online If you will not qualify under the bona fide residence test until a date later than the extension granted under the physical presence rule, apply for a new extension to a date 30 days beyond the date you expect to qualify as a bona fide resident. File my taxes online No. File my taxes online You have the choice of one of the following two methods of filing your return: a) You can file your return when due under the regular filing rules, report all your income without excluding your foreign earned income, and pay the tax due. File my taxes online After you have qualified for the exclusion, you can file an amended return, Form 1040X, accompanied by Form 2555 (or 2555-EZ), for a refund of any excess tax paid. File my taxes online b) You can postpone the filing of your tax return by applying on Form 2350 for an extension of time to file to a date 30 days beyond the date you expect to qualify under either the bona fide residence test or the physical presence test, then file your return reflecting the exclusion of foreign earned income. File my taxes online This allows you to file only once and saves you from paying the tax and waiting for a refund. File my taxes online However, interest is charged on any tax due on the postponed tax return, but interest is not paid on refunds paid within 45 days after the return is filed. File my taxes online If you have moving expenses that are for services performed in two years, you can be granted an extension until after the end of the second year. File my taxes online File the late returns as soon as possible, stating your reason for filing late. File my taxes online For advice on filing the returns, you should contact an  Internal Revenue Service representative in one of the four overseas offices listed in chapter 7. File my taxes online It is too late to claim this refund since a claim for refund must be filed within 3 years from the date the return was filed or 2 years from the date the tax was paid, whichever is later. File my taxes online A return filed before the due date is considered filed on the due date. File my taxes online . File my taxes online 5) I am a U. File my taxes online S. File my taxes online citizen and have no taxable income from the United States, but I have substantial income from a foreign source. File my taxes online Am I required to file a U. File my taxes online S. File my taxes online income tax return? Yes. File my taxes online All U. File my taxes online S. File my taxes online citizens and resident aliens are subject to U. File my taxes online S. File my taxes online tax on their worldwide income. File my taxes online If you paid taxes to a foreign government on income from sources outside the United States, you may be able to claim a foreign tax credit against your U. File my taxes online S. File my taxes online income tax liability for the foreign taxes paid. File my taxes online Form 1116 is used to figure the allowable credit. File my taxes online Your U. File my taxes online S. File my taxes online tax obligation on your income is the same as that of a retired person living in the United States. File my taxes online (See the discussion on filing requirements in chapter 1 of this publication. File my taxes online ) U. File my taxes online S. File my taxes online taxpayers overseas have the same requirements for paying estimated tax as those in the United States. File my taxes online See the discussion under Estimated Tax in chapter 1. File my taxes online Overseas taxpayers should not include in their estimated income any income they receive that is, or will be, exempt from U. File my taxes online S. File my taxes online taxation. File my taxes online Overseas taxpayers can deduct their estimated housing deduction in figuring their estimated tax. File my taxes online The first installment of estimated tax is due on April 15 of the year for which the income is earned. File my taxes online Generally, only U. File my taxes online S. File my taxes online currency is acceptable for payment of income tax. File my taxes online However, if you are a Fulbright grantee, see Fulbright Grant in chapter 1. File my taxes online Yes. File my taxes online A Form 2555 (or Form 2555-EZ) must be filed with each Form 1040 tax return on which the benefits of income earned abroad are claimed. File my taxes online No. File my taxes online The Form 2555 (or 2555-EZ), Schedule C, and Form W-2 are merely attachments and do not relieve you of the requirement to file a Form 1040 to show the sources of income reported and the exclusions or deductions claimed. File my taxes online Yes. File my taxes online You can claim the foreign earned income exclusion and the foreign housing exclusion or deduction under either test as long as you meet the requirements. File my taxes online You are not bound by the test indicated in the application for extension of time. File my taxes online You must be sure, however, that you file the Form 1040 by the date approved on Form 2350, since a return filed after that date may be subject to a failure to file penalty. File my taxes online If you will not qualify under the bona fide residence test until a date later than the extension granted under the physical presence rule, apply for a new extension to a date 30 days beyond the date you expect to qualify as a bona fide resident. File my taxes online No. File my taxes online You have the choice of one of the following two methods of filing your return: a) You can file your return when due under the regular filing rules, report all your income without excluding your foreign earned income, and pay the tax due. File my taxes online After you have qualified for the exclusion, you can file an amended return, Form 1040X, accompanied by Form 2555 (or 2555-EZ), for a refund of any excess tax paid. File my taxes online b) You can postpone the filing of your tax return by applying on Form 2350 for an extension of time to file to a date 30 days beyond the date you expect to qualify under either the bona fide residence test or the physical presence test, then file your return reflecting the exclusion of foreign earned income. File my taxes online This allows you to file only once and saves you from paying the tax and waiting for a refund. File my taxes online However, interest is charged on any tax due on the postponed tax return, but interest is not paid on refunds paid within 45 days after the return is filed. File my taxes online If you have moving expenses that are for services performed in two years, you can be granted an extension until after the end of the second year. File my taxes online File the late returns as soon as possible, stating your reason for filing late. File my taxes online For advice on filing the returns, you should contact an  Internal Revenue Service representative in one of the four overseas offices listed in chapter 7. File my taxes online It is too late to claim this refund since a claim for refund must be filed within 3 years from the date the return was filed or 2 years from the date the tax was paid, whichever is later. File my taxes online A return filed before the due date is considered filed on the due date. File my taxes online . File my taxes online 6) I am a U. File my taxes online S. File my taxes online citizen who has retired, and I expect to remain in a foreign country. File my taxes online Do I have any further U. File my taxes online S. File my taxes online tax obligations? Your U. File my taxes online S. File my taxes online tax obligation on your income is the same as that of a retired person living in the United States. File my taxes online (See the discussion on filing requirements in chapter 1 of this publication. File my taxes online ) U. File my taxes online S. File my taxes online taxpayers overseas have the same requirements for paying estimated tax as those in the United States. File my taxes online See the discussion under Estimated Tax in chapter 1. File my taxes online Overseas taxpayers should not include in their estimated income any income they receive that is, or will be, exempt from U. File my taxes online S. File my taxes online taxation. File my taxes online Overseas taxpayers can deduct their estimated housing deduction in figuring their estimated tax. File my taxes online The first installment of estimated tax is due on April 15 of the year for which the income is earned. File my taxes online Generally, only U. File my taxes online S. File my taxes online currency is acceptable for payment of income tax. File my taxes online However, if you are a Fulbright grantee, see Fulbright Grant in chapter 1. File my taxes online Yes. File my taxes online A Form 2555 (or Form 2555-EZ) must be filed with each Form 1040 tax return on which the benefits of income earned abroad are claimed. File my taxes online No. File my taxes online The Form 2555 (or 2555-EZ), Schedule C, and Form W-2 are merely attachments and do not relieve you of the requirement to file a Form 1040 to show the sources of income reported and the exclusions or deductions claimed. File my taxes online Yes. File my taxes online You can claim the foreign earned income exclusion and the foreign housing exclusion or deduction under either test as long as you meet the requirements. File my taxes online You are not bound by the test indicated in the application for extension of time. File my taxes online You must be sure, however, that you file the Form 1040 by the date approved on Form 2350, since a return filed after that date may be subject to a failure to file penalty. File my taxes online If you will not qualify under the bona fide residence test until a date later than the extension granted under the physical presence rule, apply for a new extension to a date 30 days beyond the date you expect to qualify as a bona fide resident. File my taxes online No. File my taxes online You have the choice of one of the following two methods of filing your return: a) You can file your return when due under the regular filing rules, report all your income without excluding your foreign earned income, and pay the tax due. File my taxes online After you have qualified for the exclusion, you can file an amended return, Form 1040X, accompanied by Form 2555 (or 2555-EZ), for a refund of any excess tax paid. File my taxes online b) You can postpone the filing of your tax return by applying on Form 2350 for an extension of time to file to a date 30 days beyond the date you expect to qualify under either the bona fide residence test or the physical presence test, then file your return reflecting the exclusion of foreign earned income. File my taxes online This allows you to file only once and saves you from paying the tax and waiting for a refund. File my taxes online However, interest is charged on any tax due on the postponed tax return, but interest is not paid on refunds paid within 45 days after the return is filed. File my taxes online If you have moving expenses that are for services performed in two years, you can be granted an extension until after the end of the second year. File my taxes online File the late returns as soon as possible, stating your reason for filing late. File my taxes online For advice on filing the returns, you should contact an  Internal Revenue Service representative in one of the four overseas offices listed in chapter 7. File my taxes online It is too late to claim this refund since a claim for refund must be filed within 3 years from the date the return was filed or 2 years from the date the tax was paid, whichever is later. File my taxes online A return filed before the due date is considered filed on the due date. File my taxes online . File my taxes online 7) I have been a bona fide resident of a foreign country for over 5 years. File my taxes online Is it necessary for me to pay estimated tax? U. File my taxes online S. File my taxes online taxpayers overseas have the same requirements for paying estimated tax as those in the United States. File my taxes online See the discussion under Estimated Tax in chapter 1. File my taxes online Overseas taxpayers should not include in their estimated income any income they receive that is, or will be, exempt from U. File my taxes online S. File my taxes online taxation. File my taxes online Overseas taxpayers can deduct their estimated housing deduction in figuring their estimated tax. File my taxes online The first installment of estimated tax is due on April 15 of the year for which the income is earned. File my taxes online Generally, only U. File my taxes online S. File my taxes online currency is acceptable for payment of income tax. File my taxes online However, if you are a Fulbright grantee, see Fulbright Grant in chapter 1. File my taxes online Yes. File my taxes online A Form 2555 (or Form 2555-EZ) must be filed with each Form 1040 tax return on which the benefits of income earned abroad are claimed. File my taxes online No. File my taxes online The Form 2555 (or 2555-EZ), Schedule C, and Form W-2 are merely attachments and do not relieve you of the requirement to file a Form 1040 to show the sources of income reported and the exclusions or deductions claimed. File my taxes online Yes. File my taxes online You can claim the foreign earned income exclusion and the foreign housing exclusion or deduction under either test as long as you meet the requirements. File my taxes online You are not bound by the test indicated in the application for extension of time. File my taxes online You must be sure, however, that you file the Form 1040 by the date approved on Form 2350, since a return filed after that date may be subject to a failure to file penalty. File my taxes online If you will not qualify under the bona fide residence test until a date later than the extension granted under the physical presence rule, apply for a new extension to a date 30 days beyond the date you expect to qualify as a bona fide resident. File my taxes online No. File my taxes online You have the choice of one of the following two methods of filing your return: a) You can file your return when due under the regular filing rules, report all your income without excluding your foreign earned income, and pay the tax due. File my taxes online After you have qualified for the exclusion, you can file an amended return, Form 1040X, accompanied by Form 2555 (or 2555-EZ), for a refund of any excess tax paid. File my taxes online b) You can postpone the filing of your tax return by applying on Form 2350 for an extension of time to file to a date 30 days beyond the date you expect to qualify under either the bona fide residence test or the physical presence test, then file your return reflecting the exclusion of foreign earned income. File my taxes online This allows you to file only once and saves you from paying the tax and waiting for a refund. File my taxes online However, interest is charged on any tax due on the postponed tax return, but interest is not paid on refunds paid within 45 days after the return is filed. File my taxes online If you have moving expenses that are for services performed in two years, you can be granted an extension until after the end of the second year. File my taxes online File the late returns as soon as possible, stating your reason for filing late. File my taxes online For advice on filing the returns, you should contact an  Internal Revenue Service representative in one of the four overseas offices listed in chapter 7. File my taxes online It is too late to claim this refund since a claim for refund must be filed within 3 years from the date the return was filed or 2 years from the date the tax was paid, whichever is later. File my taxes online A return filed before the due date is considered filed on the due date. File my taxes online . File my taxes online 8) Will a check payable in foreign currency be acceptable in payment of my U. File my taxes online S. File my taxes online tax? Generally, only U. File my taxes online S. File my taxes online currency is acceptable for payment of income tax. File my taxes online However, if you are a Fulbright grantee, see Fulbright Grant in chapter 1. File my taxes online Yes. File my taxes online A Form 2555 (or Form 2555-EZ) must be filed with each Form 1040 tax return on which the benefits of income earned abroad are claimed. File my taxes online No. File my taxes online The Form 2555 (or 2555-EZ), Schedule C, and Form W-2 are merely attachments and do not relieve you of the requirement to file a Form 1040 to show the sources of income reported and the exclusions or deductions claimed. File my taxes online Yes. File my taxes online You can claim the foreign earned income exclusion and the foreign housing exclusion or deduction under either test as long as you meet the requirements. File my taxes online You are not bound by the test indicated in the application for extension of time. File my taxes online You must be sure, however, that you file the Form 1040 by the date approved on Form 2350, since a return filed after that date may be subject to a failure to file penalty. File my taxes online If you will not qualify under the bona fide residence test until a date later than the extension granted under the physical presence rule, apply for a new extension to a date 30 days beyond the date you expect to qualify as a bona fide resident. File my taxes online No. File my taxes online You have the choice of one of the following two methods of filing your return: a) You can file your return when due under the regular filing rules, report all your income without excluding your foreign earned income, and pay the tax due. File my taxes online After you have qualified for the exclusion, you can file an amended return, Form 1040X, accompanied by Form 2555 (or 2555-EZ), for a refund of any excess tax paid. File my taxes online b) You can postpone the filing of your tax return by applying on Form 2350 for an extension of time to file to a date 30 days beyond the date you expect to qualify under either the bona fide residence test or the physical presence test, then file your return reflecting the exclusion of foreign earned income. File my taxes online This allows you to file only once and saves you from paying the tax and waiting for a refund. File my taxes online However, interest is charged on any tax due on the postponed tax return, but interest is not paid on refunds paid within 45 days after the return is filed. File my taxes online If you have moving expenses that are for services performed in two years, you can be granted an extension until after the end of the second year. File my taxes online File the late returns as soon as possible, stating your reason for filing late. File my taxes online For advice on filing the returns, you should contact an  Internal Revenue Service representative in one of the four overseas offices listed in chapter 7. File my taxes online It is too late to claim this refund since a claim for refund must be filed within 3 years from the date the return was filed or 2 years from the date the tax was paid, whichever is later. File my taxes online A return filed before the due date is considered filed on the due date. File my taxes online . File my taxes online 9) I have met the test for physical presence in a foreign country and am filing returns for 2 years. File my taxes online Must I file a separate Form 2555 (or Form 2555-EZ) with each return? Yes. File my taxes online A Form 2555 (or Form 2555-EZ) must be filed with each Form 1040 tax return on which the benefits of income earned abroad are claimed. File my taxes online No. File my taxes online The Form 2555 (or 2555-EZ), Schedule C, and Form W-2 are merely attachments and do not relieve you of the requirement to file a Form 1040 to show the sources of income reported and the exclusions or deductions claimed. File my taxes online Yes. File my taxes online You can claim the foreign earned income exclusion and the foreign housing exclusion or deduction under either test as long as you meet the requirements. File my taxes online You are not bound by the test indicated in the application for extension of time. File my taxes online You must be sure, however, that you file the Form 1040 by the date approved on Form 2350, since a return filed after that date may be subject to a failure to file penalty. File my taxes online If you will not qualify under the bona fide residence test until a date later than the extension granted under the physical presence rule, apply for a new extension to a date 30 days beyond the date you expect to qualify as a bona fide resident. File my taxes online No. File my taxes online You have the choice of one of the following two methods of filing your return: a) You can file your return when due under the regular filing rules, report all your income without excluding your foreign earned income, and pay the tax due. File my taxes online After you have qualified for the exclusion, you can file an amended return, Form 1040X, accompanied by Form 2555 (or 2555-EZ), for a refund of any excess tax paid. File my taxes online b) You can postpone the filing of your tax return by applying on Form 2350 for an extension of time to file to a date 30 days beyond the date you expect to qualify under either the bona fide residence test or the physical presence test, then file your return reflecting the exclusion of foreign earned income. File my taxes online This allows you to file only once and saves you from paying the tax and waiting for a refund. File my taxes online However, interest is charged on any tax due on the postponed tax return, but interest is not paid on refunds paid within 45 days after the return is filed. File my taxes online If you have moving expenses that are for services performed in two years, you can be granted an extension until after the end of the second year. File my taxes online File the late returns as soon as possible, stating your reason for filing late. File my taxes online For advice on filing the returns, you should contact an  Internal Revenue Service representative in one of the four overseas offices listed in chapter 7. File my taxes online It is too late to claim this refund since a claim for refund must be filed within 3 years from the date the return was filed or 2 years from the date the tax was paid, whichever is later. File my taxes online A return filed before the due date is considered filed on the due date. File my taxes online . File my taxes online 10) Does a Form 2555 (or 2555-EZ) with a Schedule C or Form W-2 attached constitute a return? No. File my taxes online The Form 2555 (or 2555-EZ), Schedule C, and Form W-2 are merely attachments and do not relieve you of the requirement to file a Form 1040 to show the sources of income reported and the exclusions or deductions claimed. File my taxes online Yes. File my taxes online You can claim the foreign earned income exclusion and the foreign housing exclusion or deduction under either test as long as you meet the requirements. File my taxes online You are not bound by the test indicated in the application for extension of time. File my taxes online You must be sure, however, that you file the Form 1040 by the date approved on Form 2350, since a return filed after that date may be subject to a failure to file penalty. File my taxes online If you will not qualify under the bona fide residence test until a date later than the extension granted under the physical presence rule, apply for a new extension to a date 30 days beyond the date you expect to qualify as a bona fide resident. File my taxes online No. File my taxes online You have the choice of one of the following two methods of filing your return: a) You can file your return when due under the regular filing rules, report all your income without excluding your foreign earned income, and pay the tax due. File my taxes online After you have qualified for the exclusion, you can file an amended return, Form 1040X, accompanied by Form 2555 (or 2555-EZ), for a refund of any excess tax paid. File my taxes online b) You can postpone the filing of your tax return by applying on Form 2350 for an extension of time to file to a date 30 days beyond the date you expect to qualify under either the bona fide residence test or the physical presence test, then file your return reflecting the exclusion of foreign earned income. File my taxes online This allows you to file only once and saves you from paying the tax and waiting for a refund. File my taxes online However, interest is charged on any tax due on the postponed tax return, but interest is not paid on refunds paid within 45 days after the return is filed. File my taxes online If you have moving expenses that are for services performed in two years, you can be granted an extension until after the end of the second year. File my taxes online File the late returns as soon as possible, stating your reason for filing late. File my taxes online For advice on filing the returns, you should contact an  Internal Revenue Service representative in one of the four overseas offices listed in chapter 7. File my taxes online It is too late to claim this refund since a claim for refund must be filed within 3 years from the date the return was filed or 2 years from the date the tax was paid, whichever is later. File my taxes online A return filed before the due date is considered filed on the due date. File my taxes online . File my taxes online 11) On Form 2350, Application for Extension of Time To File U. File my taxes online S. File my taxes online Income Tax Return, I stated that I would qualify for the foreign earned income exclusion under the physical presence test. File my taxes online If I qualify under the bona fide residence test, can I file my return on that basis? Yes. File my taxes online You can claim the foreign earned income exclusion and the foreign housing exclusion or deduction under either test as long as you meet the requirements. File my taxes online You are not bound by the test indicated in the application for extension of time. File my taxes online You must be sure, however, that you file the Form 1040 by the date approved on Form 2350, since a return filed after that date may be subject to a failure to file penalty. File my taxes online If you will not qualify under the bona fide residence test until a date later than the extension granted under the physical presence rule, apply for a new extension to a date 30 days beyond the date you expect to qualify as a bona fide resident. File my taxes online No. File my taxes online You have the choice of one of the following two methods of filing your return: a) You can file your return when due under the regular filing rules, report all your income without excluding your foreign earned income, and pay the tax due. File my taxes online After you have qualified for the exclusion, you can file an amended return, Form 1040X, accompanied by Form 2555 (or 2555-EZ), for a refund of any excess tax paid. File my taxes online b) You can postpone the filing of your tax return by applying on Form 2350 for an extension of time to file to a date 30 days beyond the date you expect to qualify under either the bona fide residence test or the physical presence test, then file your return reflecting the exclusion of foreign earned income. File my taxes online This allows you to file only once and saves you from paying the tax and waiting for a refund. File my taxes online However, interest is charged on any tax due on the postponed tax return, but interest is not paid on refunds paid within 45 days after the return is filed. File my taxes online If you have moving expenses that are for services performed in two years, you can be granted an extension until after the end of the second year. File my taxes online File the late returns as soon as possible, stating your reason for filing late. File my taxes online For advice on filing the returns, you should contact an  Internal Revenue Service representative in one of the four overseas offices listed in chapter 7. File my taxes online It is too late to claim this refund since a claim for refund must be filed within 3 years from the date the return was filed or 2 years from the date the tax was paid, whichever is later. File my taxes online A return filed before the due date is considered filed on the due date. File my taxes online . File my taxes online 12) I am a U. File my taxes online S. File my taxes online citizen who worked in the United States for 6 months last year. File my taxes online I accepted employment overseas in July of last year and expect to qualify for the foreign earned income exclusion. File my taxes online Should I file a return and pay tax on the income earned in the United States during the first 6 months and then, when I qualify, file another return covering the last 6 months of the year? No. File my taxes online You have the choice of one of the following two methods of filing your return: a) You can file your return when due under the regular filing rules, report all your income without excluding your foreign earned income, and pay the tax due. File my taxes online After you have qualified for the exclusion, you can file an amended return, Form 1040X, accompanied by Form 2555 (or 2555-EZ), for a refund of any excess tax paid. File my taxes online b) You can postpone the filing of your tax return by applying on Form 2350 for an extension of time to file to a date 30 days beyond the date you expect to qualify under either the bona fide residence test or the physical presence test, then file your return reflecting the exclusion of foreign earned income. File my taxes online This allows you to file only once and saves you from paying the tax and waiting for a refund. File my taxes online However, interest is charged on any tax due on the postponed tax return, but interest is not paid on refunds paid within 45 days after the return is filed. File my taxes online If you have moving expenses that are for services performed in two years, you can be granted an extension until after the end of the second year. File my taxes online File the late returns as soon as possible, stating your reason for filing late. File my taxes online For advice on filing the returns, you should contact an  Internal Revenue Service representative in one of the four overseas offices listed in chapter 7. File my taxes online It is too late to claim this refund since a claim for refund must be filed within 3 years from the date the return was filed or 2 years from the date the tax was paid, whichever is later. File my taxes online A return filed before the due date is considered filed on the due date. File my taxes online . File my taxes online 13) I am a U. File my taxes online S. File my taxes online citizen. File my taxes online I have lived abroad for a number of years and recently realized that I should have been filing U. File my taxes online S. File my taxes online income tax returns. File my taxes online How do I correct this oversight in not having filed returns for these years? File the late returns as soon as possible, stating your reason for filing late. File my taxes online For advice on filing the returns, you should contact an  Internal Revenue Service representative in one of the four overseas offices listed in chapter 7. File my taxes online It is too late to claim this refund since a claim for refund must be filed within 3 years from the date the return was filed or 2 years from the date the tax was paid, whichever is later. File my taxes online A return filed before the due date is considered filed on the due date. File my taxes online . File my taxes online 14) In 2008, I qualified to exclude my foreign earned income, but I did not claim this exclusion on the return I filed in 2009. File my taxes online I paid all outstanding taxes with the return. File my taxes online Can I file a claim for refund now? It is too late to claim this refund since a claim for refund must be filed within 3 years from the date the return was filed or 2 years from the date the tax was paid, whichever is later. File my taxes online A return filed before the due date is considered filed on the due date. File my taxes online 2. File my taxes online Meeting the Requirements of Either the Bona Fide Residence Test or the Physical Presence Test . File my taxes online 1) I recently came to Country X to work for the Orange Tractor Co. File my taxes online and I expect to be here for 5 or 6 years. File my taxes online I understand that upon the completion of 1 full year I will qualify for an exclusion or deduction under the bona fide residence test. File my taxes online Is this correct? . File my taxes online 2) I understand the physical presence test to be simply a matter of being physically present in a foreign country for at least 330 days within 12 consecutive months; but what are the criteria of the bona fide residence test? . File my taxes online 3) To meet the qualification of an uninterrupted period which includes an entire taxable year, do I have to be physically present in a foreign country for the entire year? . File my taxes online 4) I am a U. File my taxes online S. File my taxes online citizen and during 2012 was a bona fide resident of Country X. File my taxes online On January 15, 2013, I was notified that I was to be assigned to Country Y. File my taxes online I was recalled to New York for 90 days orientation and then went to Country Y, where I have been since. File my taxes online Although I was not in Country Y on January 1, I was a bona fide resident of Country X and was in Country Y on December 31, 2013. File my taxes online My family remained in Country X until completion of the orientation period, and my household goods were shipped directly to my new post. File my taxes online Am I a bona fide resident of a foreign country for 2013, or must I wait for the entire year of 2014 to become one? . File my taxes online 5) Due to illness, I returned to the United States before I completed my qualifying period to claim the foreign earned income exclusion. File my taxes online Can I figure the exclusion for the period I resided abroad? . File my taxes online 6) Can a resident alien of the United States qualify for an exclusion or deduction under the bona fide residence test or the physical presence test? . File my taxes online 7) On August 13 of last year I left the United States and arrived in Country Z to work for the Gordon Manufacturing Company. File my taxes online I expected to be able to exclude my foreign earned income under the physical presence test because I planned to be in Country Z for at least 1 year. File my taxes online However, I was reassigned back to the United States and left Country Z on July 1 of this year. File my taxes online Can I exclude any of my foreign earned income? . File my taxes online 1) I recently came to Country X to work for the Orange Tractor Co. File my taxes online and I expect to be here for 5 or 6 years. File my taxes online I understand that upon the completion of 1 full year I will qualify for an exclusion or deduction under the bona fide residence test. File my taxes online Is this correct? Not necessarily. File my taxes online The law provides that to qualify under this test for the foreign earned income exclusion, the foreign housing exclusion, or the foreign housing deduction, a person must be a “bona fide resident of a foreign country or countries for an uninterrupted period which includes an entire taxable year. File my taxes online ” If, like most U. File my taxes online S. File my taxes online citizens, you file your return on a calendar year basis, the taxable year referred to in the law would be from January 1 to December 31 of any particular year. File my taxes online Unless you established residence in Country X on January 1, it would be more than 1 year before you would be a bona fide resident of a foreign country. File my taxes online Once you have completed your qualifying period, however, you are entitled to exclude the income or to claim the housing exclusion or deduction from the date you established bona fide residence. File my taxes online To be a bona fide resident of a foreign country, you must show that you entered a foreign country intending to remain there for an indefinite or prolonged period and, to that end, you are making your home in that country. File my taxes online Consideration is given to the type of quarters occupied, whether your family went with you, the type of visa, the employment agreement, and any other factor pertinent to show whether your stay in the foreign country is indefinite or prolonged. File my taxes online To claim the foreign earned income exclusion or foreign housing exclusion or deduction under this test, the period of foreign residence must include 1 full tax year (usually January 1 – December 31), but once you meet this time requirement, you figure the exclusions and the deduction from the date the residence actually began. File my taxes online No. File my taxes online Uninterrupted refers to the bona fide residence proper and not to the physical presence of the individual. File my taxes online During the period of bona fide residence in a foreign country, even during the first full year, you can leave the country for brief and temporary trips back to the United States or elsewhere for vacation, or even for business. File my taxes online To preserve your status as a bona fide resident of a foreign country, you must have a clear intention of returning from those trips, without unreasonable delay, to your foreign residence. File my taxes online Since you did not break your period of foreign residence, you would continue to be a bona fide resident of a foreign country for 2013. File my taxes online No. File my taxes online You are not entitled to any exclusion of foreign earned income since you did not complete your qualifying period under either the bona fide residence test or physical presence test. File my taxes online If you paid foreign tax on the income earned abroad, you may be able to claim that tax as a deduction or as a credit against your U. File my taxes online S. File my taxes online tax. File my taxes online Resident aliens of the United States can qualify for the foreign earned income exclusion, the foreign housing exclusion, or the foreign housing deduction if they meet the requirements of the physical presence test. File my taxes online Resident aliens who are citizens or nationals of a country with which the United States has an income tax treaty in effect also can qualify under the bona fide residence test. File my taxes online No. File my taxes online You cannot exclude any of the income you earned in Country Z because you were not in a foreign country for at least 330 full days as required under the physical presence test. File my taxes online . File my taxes online 2) I understand the physical presence test to be simply a matter of being physically present in a foreign country for at least 330 days within 12 consecutive months; but what are the criteria of the bona fide residence test? To be a bona fide resident of a foreign country, you must show that you entered a foreign country intending to remain there for an indefinite or prolonged period and, to that end, you are making your home in that country. File my taxes online Consideration is given to the type of quarters occupied, whether your family went with you, the type of visa, the employment agreement, and any other factor pertinent to show whether your stay in the foreign country is indefinite or prolonged. File my taxes online To claim the foreign earned income exclusion or foreign housing exclusion or deduction under this test, the period of foreign residence must include 1 full tax year (usually January 1 – December 31), but once you meet this time requirement, you figure the exclusions and the deduction from the date the residence actually began. File my taxes online No. File my taxes online Uninterrupted refers to the bona fide residence proper and not to the physical presence of the individual. File my taxes online During the period of bona fide residence in a foreign country, even during the first full year, you can leave the country for brief and temporary trips back to the United States or elsewhere for vacation, or even for business. File my taxes online To preserve your status as a bona fide resident of a foreign country, you must have a clear intention of returning from those trips, without unreasonable delay, to your foreign residence. File my taxes online Since you did not break your period of foreign residence, you would continue to be a bona fide resident of a foreign country for 2013. File my taxes online No. File my taxes online You are not entitled to any exclusion of foreign earned income since you did not complete your qualifying period under either the bona fide residence test or physical presence test. File my taxes online If you paid foreign tax on the income earned abroad, you may be able to claim that tax as a deduction or as a credit against your U. File my taxes online S. File my taxes online tax. File my taxes online Resident aliens of the United States can qualify for the foreign earned income exclusion, the foreign housing exclusion, or the foreign housing deduction if they meet the requirements of the physical presence test. File my taxes online Resident aliens who are citizens or nationals of a country with which the United States has an income tax treaty in effect also can qualify under the bona fide residence test. File my taxes online No. File my taxes online You cannot exclude any of the income you earned in Country Z because you were not in a foreign country for at least 330 full days as required under the physical presence test. File my taxes online . File my taxes online 3) To meet the qualification of “an uninterrupted period which includes an entire taxable year,” do I have to be physically present in a foreign country for the entire year? No. File my taxes online Uninterrupted refers to the bona fide residence proper and not to the physical presence of the individual. File my taxes online During the period of bona fide residence in a foreign country, even during the first full year, you can leave the country for brief and temporary trips back to the United States or elsewhere for vacation, or even for business. File my taxes online To preserve your status as a bona fide resident of a foreign country, you must have a clear intention of returning from those trips, without unreasonable delay, to your foreign residence. File my taxes online Since you did not break your period of foreign residence, you would continue to be a bona fide resident of a foreign country for 2013. File my taxes online No. File my taxes online You are not entitled to any exclusion of foreign earned income since you did not complete your qualifying period under either the bona fide residence test or physical presence test. File my taxes online If you paid foreign tax on the income earned abroad, you may be able to claim that tax as a deduction or as a credit against your U. File my taxes online S. File my taxes online tax. File my taxes online Resident aliens of the United States can qualify for the foreign earned income exclusion, the foreign housing exclusion, or the foreign housing deduction if they meet the requirements of the physical presence test. File my taxes online Resident aliens who are citizens or nationals of a country with which the United States has an income tax treaty in effect also can qualify under the bona fide residence test. File my taxes online No. File my taxes online You cannot exclude any of the income you earned in Country Z because you were not in a foreign country for at least 330 full days as required under the physical presence test. File my taxes online . File my taxes online 4) I am a U. File my taxes online S. File my taxes online citizen and during 2012 was a bona fide resident of Country X. File my taxes online On January 15, 2013, I was notified that I was to be assigned to Country Y. File my taxes online I was recalled to New York for 90 days orientation and then went to Country Y, where I have been since. File my taxes online Although I was not in Country Y on January 1, I was a bona fide resident of Country X and was in Country Y on December 31, 2013. File my taxes online My family remained in Country X until completion of the orientation period, and my household goods were shipped directly to my new post. File my taxes online Am I a bona fide resident of a foreign country for 2013, or must I wait for the entire year of 2014 to become one? Since you did not break your period of foreign residence, you would continue to be a bona fide resident of a foreign country for 2013. File my taxes online No. File my taxes online You are not entitled to any exclusion of foreign earned income since you did not complete your qualifying period under either the bona fide residence test or physical presence test. File my taxes online If you paid foreign tax on the income earned abroad, you may be able to claim that tax as a deduction or as a credit against your U. File my taxes online S. File my taxes online tax. File my taxes online Resident aliens of the United States can qualify for the foreign earned income exclusion, the foreign housing exclusion, or the foreign housing deduction if they meet the requirements of the physical presence test. File my taxes online Resident aliens who are citizens or nationals of a country with which the United States has an income tax treaty in effect also can qualify under the bona fide residence test. File my taxes online No. File my taxes online You cannot exclude any of the income you earned in Country Z because you were not in a foreign country for at least 330 full days as required under the physical presence test. File my taxes online . File my taxes online 5) Due to illness, I returned to the United States before I completed my qualifying period to claim the foreign earned income exclusion. File my taxes online Can I figure the exclusion for the period I resided abroad? No. File my taxes online You are not entitled to any exclusion of foreign earned income since you did not complete your qualifying period under either the bona fide residence test or physical presence test. File my taxes online If you paid foreign tax on the income earned abroad, you may be able to claim that tax as a deduction or as a credit against your U. File my taxes online S. File my taxes online tax. File my taxes online Resident aliens of the United States can qualify for the foreign earned income exclusion, the foreign housing exclusion, or the foreign housing deduction if they meet the requirements of the physical presence test. File my taxes online Resident aliens who are citizens or nationals of a country with which the United States has an income tax treaty in effect also can qualify under the bona fide residence test. File my taxes online No. File my taxes online You cannot exclude any of the income you earned in Country Z because you were not in a foreign country for at least 330 full days as required under the physical presence test. File my taxes online . File my taxes online 6) Can a resident alien of the United States qualify for an exclusion or deduction under the bona fide residence test or the physical presence test? Resident aliens of the United States can qualify for the foreign earned income exclusion, the foreign housing exclusion, or the foreign housing deduction if they meet the requirements of the physical presence test. File my taxes online Resident aliens who are citizens or nationals of a country with which the United States has an income tax treaty in effect also can qualify under the bona fide residence test. File my taxes online No. File my taxes online You cannot exclude any of the income you earned in Country Z because you were not in a foreign country for at least 330 full days as required under the physical presence test. File my taxes online . File my taxes online 7) On August 13 of last year I left the United States and arrived in Country Z to work for the Gordon Manufacturing Company. File my taxes online I expected to be able to exclude my foreign earned income under the physical presence test because I planned to be in Country Z for at least 1 year. File my taxes online However, I was reassigned back to the United States and left Country Z on July 1 of this year. File my taxes online Can I exclude any of my foreign earned income? No. File my taxes online You cannot exclude any of the income you earned in Country Z because you were not in a foreign country for at least 330 full days as required under the physical presence test. File my taxes online 3. File my taxes online Foreign Earned Income . File my taxes online 1) I am an employee of the U. File my taxes online S. File my taxes online Government working abroad. File my taxes online Can all or part of my government income earned abroad qualify for the foreign earned income exclusion? . File my taxes online 2) I qualify for the foreign earned income exclusion under the bona fide residence test. File my taxes online Does my foreign earned income include my U. File my taxes online S. File my taxes online dividends and the interest I receive on a foreign bank account? . File my taxes online 3) My company pays my foreign income tax on my foreign earnings. File my taxes online Is this taxable compensation? . File my taxes online 4) I live in an apartment in a foreign city for which my employer pays the rent. File my taxes online Should I include in my income the cost to my employer ($1,200 a month) or the fair market value of equivalent housing in the United States ($800 a month)? . File my taxes online 5) My U. File my taxes online S. File my taxes online employer pays my salary into my U. File my taxes online S. File my taxes online bank account. File my taxes online Is this income considered earned in the United States or is it considered foreign earned income? . File my taxes online 6) What is considered a foreign country? . File my taxes online 7) What is the source of earned income? . File my taxes online 1) I am an employee of the U. File my taxes online S. File my taxes online Government working abroad. File my taxes online Can all or part of my government income earned abroad qualify for the foreign earned income exclusion? No. File my taxes online The foreign earned income exclusion applies to your foreign earned income. File my taxes online Amounts paid by the United States or its agencies to their employees are not treated, for this purpose, as foreign earned income. File my taxes online No. File my taxes online The only income that is foreign earned income is income from the performance of personal services abroad. File my taxes online Investment income is not earned income. File my taxes online However, you must include it in gross income reported on your Form 1040. File my taxes online Yes. File my taxes online The amount is compensation for services performed. File my taxes online The tax paid by your company should be reported on Form 1040, line 7, and on Form 2555, Part IV, line 22(f) (or on Form 2555-EZ, Part IV, line 17). File my taxes online You must include in income the fair market value (FMV) of the facility provided, where it is provided. File my taxes online This will usually be the rent your employer pays. File my taxes online Situations when the FMV is not included in income are discussed in chapter 4 under Exclusion of Meals and Lodging. File my taxes online If you performed the services to earn this salary outside the United States, your salary is considered earned abroad. File my taxes online It does not matter that you are paid by a U. File my taxes online S. File my taxes online employer or that your salary is deposited in a U. File my taxes online S. File my taxes online bank account in the United States. File my taxes online The source of salary, wages, commissions, and other personal service income is the place where you perform the services. File my taxes online For the purposes of the foreign earned income exclusion and the foreign housing exclusion or deduction, any territory under the sovereignty of a countr
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CP 91 - Final Notice Before Levy on Social Security Benefits

Details About This Notice:
Sample Content: Page 1, Page 2
Purpose:   We send CP 91 to inform the recipient of our intent to levy on their Social Security Benefits.
Reason for Issuance:   The recipient has a balance due on their account that we've previously sent a notice about. That balance due is still unpaid. We send a CP 91 to inform the recipient that the amount is still due, that we intend to take up to 15% of their their Social Security Benefits to pay it, and what steps they need to take within 30 days to prevent us from taking this action.
Account Balance:   Balance Due
     

Frequently Asked Questions About This Notice

Page Last Reviewed or Updated: 25-Feb-2014

The File My Taxes Online

File my taxes online 9. File my taxes online   Ingresos y Gastos de Alquiler Table of Contents Introduction Useful Items - You may want to see: Ingresos de Alquiler Gastos de AlquilerDesocupada mientras está en venta. File my taxes online Reparaciones y Mejoras Otros Gastos Propiedad que Pasa a Ser de Alquiler Alquiler de Parte de una Propiedad Alquiler sin Fines de Lucro Uso Personal de una Unidad Habitable (Incluyendo una Casa de Vacaciones)Cómo Dividir los Gastos Unidad Habitable Usada como Vivienda Cómo Declarar Ingresos y Deducciones DepreciaciónCambio de método contable para deducir depreciación no declarada. File my taxes online Límites sobre las Pérdidas de AlquilerReglas sobre el Monto de Riesgo Límites sobre las Actividades Pasivas Cómo Declarar Ingresos y Gastos de AlquilerAnexo E (Formulario 1040) Introduction Este capítulo trata sobre los ingresos y gastos de alquiler y abarca también los temas siguientes: Uso personal de una unidad habitable (incluyendo una casa de vacaciones). File my taxes online Depreciación. File my taxes online Límites sobre las pérdidas de alquiler. File my taxes online Cómo declarar sus ingresos y gastos de alquiler. File my taxes online Si vende o enajena su propiedad alquilada, vea la Publicación 544, Sales and Other Dispositions of Assets (Ventas y otras enajenaciones de bienes), en inglés. File my taxes online Si ha sufrido una pérdida por daños a su propiedad de alquiler o por el robo de ésta, vea la Publicación 547(SP), Hechos Fortuitos, Desastres y Robos. File my taxes online Si alquila un condominio o un apartamento de una cooperativa de viviendas, existen reglas especiales que son aplicables en su caso, aunque recibe un trato tributable igual al de los demás dueños de propiedad alquilada. File my taxes online Vea la Publicación 527, Residential Rental Property (Propiedad residencial de alquiler), en inglés, para más información. File my taxes online Useful Items - You may want to see: Publicación 527 Residential Rental Property (Propiedad residencial de alquiler), en inglés 534 Depreciating Property Placed in Service Before 1987 (Depreciación de propiedad puesta en uso antes de 1987), en inglés 535 Business Expenses (Gastos de negocio), en inglés 925 Passive Activity and At-Risk Rules (Actividad pasiva y reglas sobre el monto a riesgo), en inglés 946 How To Depreciate Property (Cómo depreciar la propiedad), en inglés Formulario (e Instrucciones) 4562 Depreciation and Amortization (Depreciación y amortización), en inglés 6251 Alternative Minimum Tax – Individuals (Impuesto mínimo alternativo —personas físicas), en inglés 8582 Passive Activity Loss Limitations (Limitaciones de las pérdidas de actividades pasivas), en inglés Anexo E (Formulario 1040) Supplemental Income and Loss (Ingresos y pérdidas suplementarios), en inglés Ingresos de Alquiler En la mayoría de los casos, tiene que incluir en su ingreso bruto todas las cantidades que reciba como alquiler. File my taxes online El ingreso de alquiler es todo pago que reciba por el uso u ocupación de la propiedad. File my taxes online Además de las cantidades que reciba como pagos de alquiler normales, hay otras cantidades que pueden considerarse ingreso de alquiler. File my taxes online Cuándo declarar los ingresos de alquiler. File my taxes online   Si usted es contribuyente que utiliza el método a base de efectivo, declare el ingreso de alquiler en su declaración de impuestos para el año en que realmente o implícitamente lo recibió. File my taxes online Usted es contribuyente que utiliza el método a base de efectivo si declara ingreso en el año en que lo recibe, sin tener en cuenta cuándo ganó dicho ingreso. File my taxes online Usted recibe ingresos implícitamente cuando los adquiere, por ejemplo, al ser abonados en su cuenta bancaria. File my taxes online   Para más información sobre el recibo implícito de ingresos, vea Métodos Contables , en el capítulo 1. File my taxes online Alquiler anticipado. File my taxes online   El alquiler anticipado es toda cantidad que reciba antes del período que cubre el pago. File my taxes online Incluya el alquiler anticipado en su ingreso de alquiler en el año en que lo recibe, sin tener en cuenta el período cubierto ni el método contable que utilice. File my taxes online Ejemplo. File my taxes online Usted firma un contrato de arrendamiento de 10 años para alquilar su propiedad. File my taxes online Durante el primer año, recibe $5,000 por el alquiler del primer año y $5,000 por el alquiler del último año indicado en el contrato de arrendamiento. File my taxes online Usted tiene que incluir $10,000 en su ingreso en el primer año. File my taxes online Anulación de un contrato de arrendamiento. File my taxes online   Si su inquilino le paga para anular un contrato de arrendamiento, la cantidad que reciba se considera alquiler. File my taxes online Incluya este pago en sus ingresos del año en que lo recibió, independientemente de cuál sea su método contable. File my taxes online Gastos pagados por el inquilino. File my taxes online   Si su inquilino paga cualquiera de los gastos suyos, los pagos se consideran ingreso de alquiler. File my taxes online Ya que tiene que incluir los gastos en su ingreso, puede deducir los gastos si representan gastos de alquiler deducibles. File my taxes online Vea Gastos de Alquiler , más adelante, para información adicional. File my taxes online Propiedad o servicios. File my taxes online   Si recibe propiedad o servicios como alquiler, en vez de dinero, incluya el valor justo de mercado de la propiedad o de los servicios en su ingreso de alquiler. File my taxes online   Si los servicios son proporcionados a un precio acordado o especificado o sobre el cual los interesados se han puesto de acuerdo, ese precio será el valor justo de mercado a no ser que existan pruebas de lo contrario. File my taxes online Depósitos de garantía. File my taxes online   No incluya un depósito de garantía en su ingreso cuando lo reciba si tiene la intención de devolvérselo a su inquilino al término del contrato de arrendamiento. File my taxes online Pero si guarda todo o una parte del depósito de garantía o la totalidad de éste, durante cualquier año porque su inquilino no cumplió las condiciones del contrato de arrendamiento, incluya la cantidad que mantuvo como ingresos en ese año. File my taxes online   Si una cantidad denominada depósito de garantía se utilizará como último pago de alquiler, se considerará alquiler anticipado. File my taxes online Inclúyala en sus ingresos cuando la reciba. File my taxes online Participación parcial. File my taxes online   Si tiene participación parcial en una propiedad de alquiler, tendrá que declarar su parte del ingreso de alquiler que haya recibido de la propiedad. File my taxes online Alquiler de propiedad que se usa también como su vivienda personal. File my taxes online   Si alquila propiedad que también usa como su vivienda personal y la alquila por menos de 15 días durante el año tributario, no incluya el alquiler que reciba en sus ingresos y no deduzca los gastos de dicho alquiler. File my taxes online Sin embargo, puede deducir en el Anexo A (Formulario 1040) los intereses, los impuestos y las pérdidas personales causadas por hechos fortuitos o robos que se admiten para propiedad no alquilada. File my taxes online Vea Uso Personal de una Unidad Habitable (Incluyendo una Casa de Vacaciones) , más adelante. File my taxes online Gastos de Alquiler Esta sección trata sobre los gastos de alquiler que usted generalmente puede deducir de su ingreso de alquiler. File my taxes online También en esta sección se incluye información sobre los gastos que puede deducir si alquila una parte de su propiedad, o si cambia sus bienes para propósitos de alquiler. File my taxes online La depreciación , la cual también puede deducir de su ingreso de alquiler, se explica más adelante. File my taxes online Uso personal de propiedad de alquiler. File my taxes online   Si a veces usa su propiedad de alquiler para fines personales, tiene que dividir los gastos entre uso por alquiler y uso personal. File my taxes online Además, sus deducciones por gastos de alquiler pueden ser limitadas. File my taxes online Vea Uso Personal de una Unidad Habitable (Incluyendo una Casa de Vacaciones) , más adelante. File my taxes online Participación parcial. File my taxes online   Si tiene participación parcial en una propiedad de alquiler, los gastos pagados se pueden deducir según el porcentaje de propiedad que le corresponde. File my taxes online Cuándo deducir los gastos de alquiler. File my taxes online   Si es contribuyente que utiliza el método a base de efectivo, usted generalmente deduce sus gastos de alquiler en el año en que los paga. File my taxes online Depreciación. File my taxes online   Puede empezar a depreciar la propiedad de alquiler cuando esté lista y disponible para ser alquilada. File my taxes online Vea Placed in Service (Puesta en uso) bajo When Does Depreciation Begin and End (¿Cuándo comienza y termina la depreciación?), en el capítulo 2 de la Publicación 527, en inglés. File my taxes online Gastos previos al alquiler. File my taxes online   Puede deducir sus gastos ordinarios y necesarios por administrar, conservar o mantener propiedad de alquiler a partir de la fecha en que la ponga a la disposición de inquilinos. File my taxes online Alquileres por cobrar. File my taxes online   Si es contribuyente que utiliza el método a base de efectivo, no deduzca los alquileres por cobrar. File my taxes online Debido a que no los incluye en su ingreso, no los puede deducir. File my taxes online Propiedad desocupada de alquiler. File my taxes online   Si tiene propiedad de alquiler, es posible que pueda deducir los gastos ordinarios y necesarios (incluyendo depreciación) por administrar, conservar o mantener la propiedad mientras esté desocupada. File my taxes online Sin embargo, no puede deducir pérdida alguna del ingreso de alquiler para el período en que la propiedad está desocupada. File my taxes online Desocupada mientras está en venta. File my taxes online   Si vende alguna propiedad que tenía para alquiler, usted puede deducir los gastos ordinarios y necesarios para administrar, conservar o mantener la propiedad hasta que se venda. File my taxes online Si la propiedad no se ofrece ni está disponible para ser alquilada mientras está en venta, los gastos no son gastos de alquiler deducibles. File my taxes online Reparaciones y Mejoras Generalmente, un gasto por reparaciones o mantenimiento de su propiedad de alquiler se puede deducir si no está requerido a capitalizar el gasto. File my taxes online Mejoras. File my taxes online   Tiene que capitalizar cualquier gasto que pague para mejorar su propiedad de alquiler. File my taxes online Un gasto es para una mejora si resulta en un mejoramiento de su propiedad, si restaura su propiedad, o modifica su propiedad para un uso nuevo o diferente. File my taxes online Mejoramientos. File my taxes online   Gastos que pueden resultar en un mejoramiento a su propiedad incluyen gastos para arreglar un defecto o fallo preexistente, ampliar o expander su propiedad, o aumentar la capacidad, resistencia, o calidad de su propiedad. File my taxes online Restauración. File my taxes online   Gastos que pueden ser para la restauración incluyen gastos para reemplazar una parte sustancial de la estructura de su propiedad, reparar daños resultantes de un hecho fortuito después de ajustar la base correctamente, o reconstruir su propiedad para restaurarla a una condición como nueva. File my taxes online Adaptación. File my taxes online   Gastos que pueden ser para la adaptación incluyen gastos para modificar su propiedad con fines de darle un uso que no sea el uso previsto y ordinario de la propiedad cuando empezó a alquilarla. File my taxes online Separe los costos de reparaciones de los costos de mejoras y mantenga registros precisos de éstos. File my taxes online Usted necesitará saber el costo de mejoras cuando venda o deprecie su propiedad. File my taxes online Por lo general, los gastos capitalizados para la mejora de su propiedad se pueden depreciar como si la mejora fuera propiedad separada. File my taxes online Otros Gastos Otros gastos que puede deducir de los ingresos de alquiler incluyen publicidad, servicios de limpieza y mantenimiento, servicios públicos, seguro contra incendios y seguro de daños a terceros, impuestos, intereses, comisiones por el cobro de alquiler, viajes y transporte ordinarios y necesarios, y otros gastos explicados a continuación. File my taxes online Primas de seguro pagadas por anticipado. File my taxes online   Si paga una prima de seguro con más de un año de anticipación, por cada año de cobertura puede deducir la parte del pago de la prima que corresponderá a ese año. File my taxes online No puede deducir la prima total en el año en que usted la pague. File my taxes online Honorarios legales y otros honorarios profesionales. File my taxes online   Puede deducir, como gastos de alquiler, gastos legales y otros gastos profesionales; por ejemplo, gastos de preparación de la declaración de impuestos que pagó por preparar la Parte I del Anexo E (Formulario 1040). File my taxes online Por ejemplo, en su Anexo E del año 2013, usted puede deducir cargos pagados en el año 2013 por preparar la Parte I de su Anexo E del año 2012. File my taxes online También puede deducir, como gasto de alquiler, todo gasto (que no sea impuestos federales y multas) que haya pagado para resolver un pago incompleto de impuestos relacionado con sus actividades de alquiler. File my taxes online Impuestos sobre beneficios locales. File my taxes online   Por lo general, no puede deducir cargos por beneficios locales que aumenten el valor de su propiedad, tales como cargos por construir calles, banquetas o aceras, o sistemas de agua o alcantarillado. File my taxes online Estos cobros son gastos de capital que no se pueden depreciar y se tienen que añadir a la base de su propiedad. File my taxes online No obstante, puede deducir impuestos sobre beneficios locales si son para mantener, reparar o pagar cargos de intereses por los beneficios. File my taxes online Gastos de transporte local. File my taxes online    Tal vez pueda deducir sus gastos de transporte local ordinarios y necesarios si incurrió en los mismos para cobrar ingresos de alquiler o para administrar, conservar o mantener su propiedad alquilada. File my taxes online Sin embargo, los gastos incurridos para viajar y regresar desde su domicilio a una propiedad de alquiler constituyen gastos no deducibles por la ida y vuelta a su trabajo, a menos que utilice su domicilio como lugar principal de negocios. File my taxes online Vea la Publicación 587, Business Use of Your Home (Uso de su domicilio para propósitos comerciales), en inglés, para saber si la oficina en su domicilio puede considerarse lugar principal de negocios. File my taxes online   Generalmente, si usa su automóvil personal, camioneta o furgoneta para actividades de alquiler, puede deducir sus gastos usando uno de los métodos siguientes: los gastos reales o la tasa estándar por milla. File my taxes online Para 2013, la tarifa estándar por milla de uso comercial es 56. File my taxes online 5 centavos por milla. File my taxes online Para más información, vea el capítulo 26. File my taxes online    Para deducir los gastos de automóvil bajo cualquiera de los dos métodos, tiene que mantener documentación que cumpla los requisitos del capítulo 26. File my taxes online Además, tiene que completar la Parte V del Formulario 4562, en inglés, y adjuntarla a su declaración de impuestos. File my taxes online Alquiler de equipo. File my taxes online   Puede deducir el alquiler que pague por equipo que utilice para propósitos de alquiler. File my taxes online Sin embargo, en algunos casos, los contratos de arrendamiento son en realidad contratos de compra. File my taxes online De ser así, usted no puede deducir estos pagos. File my taxes online Por medio de depreciación, puede recuperar el costo del equipo que usted haya comprado. File my taxes online Alquiler de propiedad. File my taxes online   Puede deducir el alquiler que usted pague por propiedad que usa para propósitos de alquiler. File my taxes online Si compra derechos de arrendamiento con fines de alquiler, puede deducir una parte igual del costo cada año a lo largo de la vigencia del contrato de arrendamiento. File my taxes online Gastos de viaje. File my taxes online   Puede deducir los gastos ordinarios y necesarios asociados con viajes fuera del área donde viva usted si el motivo principal del viaje es cobrar ingreso de alquiler o para administrar, conservar, o mantener su propiedad de alquiler. File my taxes online Tiene que asignar sus gastos correctamente entre actividades de alquiler y actividades para otros fines. File my taxes online Usted no puede deducir los gastos asociados con viajes fuera del área donde vive si el motivo principal del viaje fue realizar mejoras a su propiedad. File my taxes online Por medio de la depreciación, se recupera el costo de mejoras. File my taxes online Para más información sobre gastos de viaje, vea el capítulo 26. File my taxes online    Para deducir gastos de viaje, tiene que mantener documentación que cumpla los requisitos del capítulo 26. File my taxes online   Vea la sección titulada Rental Expenses (Gastos de alquiler), en la Publicación 527, en inglés, para más información. File my taxes online Propiedad que Pasa a Ser de Alquiler Si cambia su casa u otra propiedad (o una parte de ella) para uso de alquiler en cualquier momento que no sea al principio del año tributario, tendrá que dividir sus gastos anuales, tales como los impuestos y el seguro, entre uso por alquiler y uso personal. File my taxes online Puede deducir como gastos de alquiler solamente la parte del gasto que corresponde a la parte del año en que usó o mantuvo la propiedad para propósitos de alquiler. File my taxes online No puede deducir depreciación o seguro alguno por la parte del año en que mantuvo la propiedad para uso personal. File my taxes online Sin embargo, puede incluir los intereses hipotecarios sobre su casa, primas de seguro hipotecario que reúnan los requisitos y los gastos de los impuestos de bienes raíces como deducción detallada en el Anexo A (Formulario 1040) para la parte del año en que la propiedad se usó para fines personales. File my taxes online Ejemplo. File my taxes online Su año tributario es el año natural. File my taxes online Usted se mudó de su casa en mayo y empezó a alquilarla el 1 de junio. File my taxes online Puede deducir como gastos de alquiler siete doceavos (7/12) de sus gastos anuales, tales como impuestos y seguro. File my taxes online A partir del mes de junio, puede deducir como gastos de alquiler las cantidades que paga por artículos que generalmente se facturan mensualmente, como es el caso de los servicios públicos. File my taxes online Alquiler de Parte de una Propiedad Si alquila una parte de su propiedad, tiene que dividir ciertos gastos entre la parte de la propiedad usada para propósitos de alquiler y aquélla usada para fines personales como si tuviera realmente dos propiedades distintas. File my taxes online Usted puede deducir los gastos relacionados con la parte de la propiedad usada para alquiler, tales como intereses hipotecarios sobre su casa, primas de seguro hipotecario que reúnan los requisitos e impuestos de bienes raíces, como gastos de alquiler en el Anexo E (Formulario 1040). File my taxes online También puede deducir como gastos de alquiler una parte de otros gastos que normalmente son gastos personales no deducibles, tales como aquéllos de electricidad o de pintar el exterior de su casa. File my taxes online No ha habido cambios en cuanto a los tipos de gastos que se pueden deducir por la parte de su propiedad destinada a uso personal. File my taxes online Normalmente, estos gastos se pueden deducir solamente si detalla sus deducciones en el Anexo A del Formulario 1040. File my taxes online Usted no puede deducir parte alguna del costo de la primera línea telefónica aunque sus inquilinos tengan acceso ilimitado. File my taxes online No tiene que dividir los gastos que pertenecen solamente a la parte alquilada de su propiedad. File my taxes online Por ejemplo, si pinta un cuarto que alquila, o si paga primas por seguro de daños con respecto al alquiler de un cuarto de su casa, su costo entero se considerará gasto de alquiler. File my taxes online Si instala una segunda línea telefónica para el uso exclusivo de sus inquilinos, todo costo de la segunda línea telefónica se podrá deducir como gasto de alquiler. File my taxes online Como se explica más adelante, puede deducir depreciación sobre la parte de la vivienda que usó para alquiler y también sobre los muebles y el equipo que utilizó para propósitos de alquiler. File my taxes online Cómo dividir los gastos. File my taxes online   Si un gasto es tanto por uso de alquiler como uso personal, tales como intereses hipotecarios o calefacción para toda la casa, usted tiene que dividir el gasto entre el uso de alquiler y el uso personal. File my taxes online Puede usar cualquier método razonable para dividir el gasto. File my taxes online Puede resultarle razonable dividir el costo de algunos artículos (por ejemplo, el agua) basándose en cuántas personas los usan. File my taxes online Los dos métodos más comunes para dividir un gasto son aquéllos que se basan en (1) cuántos cuartos hay en su casa y (2) el número de pies cuadrados de su casa. File my taxes online Alquiler sin Fines de Lucro Si no alquila su propiedad con fines de lucro, podrá deducir sus gastos de alquiler solamente hasta llegar a la cantidad de su ingreso de alquiler. File my taxes online No se puede deducir una pérdida ni trasladar al año siguiente ningún gasto de alquiler superior a su ingreso de alquiler de ese año. File my taxes online Para saber más sobre las reglas que corresponden a una actividad a la cual no se dedica con fines de lucro, vea Not-for-Profit Activities (Actividades sin fines de lucro), en el capítulo 1 de la Publicación 535, en inglés. File my taxes online Dónde se anota la deducción. File my taxes online   Declare su ingreso de alquiler sin fines de lucro en la línea 21 del Formulario 1040. File my taxes online Por ejemplo, puede incluir sus intereses hipotecarios y toda prima de seguro hipotecario que reúna los requisitos (si usa la propiedad como su vivienda principal o segunda vivienda), impuestos sobre bienes raíces y pérdidas fortuitas en las líneas correspondientes del Anexo A (Formulario 1040) Itemized Deductions (Deducciones detalladas), si detalla las deducciones. File my taxes online   Si detalla sus deducciones, anote los demás gastos de alquiler, sujetos a las reglas explicadas en el capítulo 1 de la Publicación 535, en inglés, como deducciones detalladas misceláneas en la línea 23 del Anexo A (Formulario 1040). File my taxes online Puede deducir estos gastos solamente si el total de éstos, junto con otras deducciones detalladas misceláneas, es mayor del 2% de su ingreso bruto ajustado. File my taxes online Uso Personal de una Unidad Habitable (Incluyendo una Casa de Vacaciones) Si usa una unidad habitable para fines personales (incluyendo una casa de vacaciones) que alquila, tiene que dividir sus gastos entre uso de alquiler y uso personal. File my taxes online Normalmente, los gastos de alquiler no serán mayores que el total de los gastos multiplicados por una fracción; el denominador de la cual es el número total de días que se usa la unidad habitable, y el numerador de la cual es el número total de días que realmente se alquila a un precio justo de alquiler. File my taxes online Sólo los gastos de alquiler podrían deducirse en el Anexo E del Formulario 1040. File my taxes online Algunos gastos personales podrían deducirse si usted detalla las deducciones en el Anexo A del Formulario 1040. File my taxes online Usted también tiene que determinar si la unidad habitable se considera una vivienda. File my taxes online Si la unidad habitable se considera una vivienda, la cantidad de gastos de alquiler que puede deducir podría limitarse. File my taxes online Si una unidad habitable se considera o no una vivienda depende de cuántos días durante el año se consideren días de uso personal. File my taxes online Existe una regla especial si utilizó la unidad habitable como vivienda y la alquiló por menos de 15 días durante el año. File my taxes online Unidad habitable. File my taxes online    Una unidad habitable incluye una casa, un apartamento, un condominio, una casa móvil, un barco, una vivienda de vacaciones o bienes semejantes. File my taxes online Asimismo, incluye toda estructura u otros bienes pertenecientes a dicha unidad. File my taxes online Una unidad habitable tiene comodidades básicas para vivir, tales como espacio para dormir, un inodoro e instalaciones para cocinar. File my taxes online    Una unidad habitable no incluye propiedad que se usa solamente como un hotel, un motel, una hostería o establecimiento semejante. File my taxes online La propiedad se usa solamente como hotel, motel, hostería o establecimiento semejante si está abierta habitualmente para clientes que pagan y si no la usa su dueño como vivienda durante el año. File my taxes online Ejemplo. File my taxes online Usted alquila una habitación en su casa que siempre está disponible para arrendamiento a corto plazo para clientes que pagan. File my taxes online Usted mismo no usa la habitación y permite solamente que los clientes la usen. File my taxes online La habitación tiene uso exclusivo como hotel, motel, hostería o establecimiento semejante y no es una unidad habitable. File my taxes online Cómo Dividir los Gastos Si usa una unidad habitable para fines de alquiler y para fines personales, divida sus gastos entre uso de alquiler y uso personal basándose en el número de días usados para cada fin. File my taxes online Al dividir sus gastos, siga estas reglas: Cualquier día en que se alquile la unidad a un precio justo de alquiler es un día de uso de alquiler aunque la usara para propósitos personales ese día. File my taxes online Esta regla no es aplicable al determinar si la usó como vivienda. File my taxes online Cualquier día en que la unidad esté disponible para alquilarse, pero no se alquila en realidad, no se considera día de uso para fines de alquiler. File my taxes online Ejemplo. File my taxes online Su casa de playa estuvo disponible para ser alquilada desde el 1 de junio hasta el 31 de agosto (92 días). File my taxes online Durante este período, salvo la primera semana de agosto (7 días) cuando no pudo hallar a un inquilino, alquiló su casa de playa a un precio justo de alquiler. File my taxes online La persona que alquiló la casa en julio permitió que usted la usara por un fin de semana (2 días) sin ninguna reducción ni reembolso del alquiler. File my taxes online La familia de usted también usó la casa de playa durante las dos últimas semanas de mayo (14 días). File my taxes online La casa no fue usada en absoluto antes del 17 de mayo o después del 31 de agosto. File my taxes online Usted calcula la parte de los gastos de la casa que se considerarán gastos de alquiler de la manera siguiente: La casa se usó para alquiler un total de 85 días (92 menos 7). File my taxes online Los días en que estuvo disponible para ser alquilada, pero que no se alquiló (7 días) no se consideran días de uso de alquiler. File my taxes online El fin de semana de julio (2 días) en el cual la usó constituye uso de alquiler porque recibió un precio justo de alquiler por el fin de semana. File my taxes online Usó la casa para propósitos personales durante 14 días (las dos últimas semanas de mayo). File my taxes online El uso total de la casa fue 99 días (14 días de uso personal + 85 días de uso de alquiler). File my taxes online Sus gastos de alquiler son 85/99 (86%) de los gastos de la casa. File my taxes online Nota. File my taxes online Para determinar si usó la casa como vivienda, el fin de semana de julio (2 días) en que usted la usó se considera uso personal aunque haya recibido un precio justo de alquiler por el fin de semana. File my taxes online Por lo tanto, tuvo 16 días de uso personal y 83 días de uso por alquiler. File my taxes online Debido a que usted usó la casa para fines personales más de 14 días y más del 10% de los días en alquiler (8 días), la usó entonces como vivienda. File my taxes online Si tiene una pérdida neta, tal vez no pueda deducir todos los gastos de alquiler. File my taxes online Vea Unidad Habitable Usada como Vivienda, a continuación. File my taxes online Unidad Habitable Usada como Vivienda Si usa una unidad habitable para propósitos de alquiler y propósitos personales, el trato tributario de los gastos de alquiler que calculó anteriormente bajo Cómo dividir los gastos y los ingresos de alquiler depende de si se considera que usted usa la unidad habitable como vivienda. File my taxes online Usted usa una unidad habitable como vivienda durante el año tributario si la utiliza para fines personales más de cualquiera de las siguientes que sea mayor: 14 días o el 10% del total de días durante los cuales se les alquila a otras personas a un precio justo de alquiler. File my taxes online Vea ¿Qué es un día de uso personal? , más adelante. File my taxes online Precio justo de alquiler. File my taxes online   Por lo general, un precio justo de alquiler de su propiedad es aquella cantidad que una persona que no sea su pariente estaría dispuesta a pagar. File my taxes online El alquiler que usted cobra no es precio justo de alquiler si es considerablemente menor que los alquileres que se cobran por otras propiedades semejantes en su área. File my taxes online   Si una unidad habitable se usa para propósitos personales en un día en que se alquila a un precio justo de alquiler, no cuente ese día como uso de alquiler al aplicarse el punto (2) anteriormente. File my taxes online En lugar de esto, cuéntelo como día de uso personal al aplicarse los puntos (1) y (2) anteriores. File my taxes online ¿Qué es un día de uso personal?   Un día de uso personal de una unidad habitable es cualquier día en que ésta sea usada por cualquiera de las personas siguientes: Usted o cualquier otra persona con intereses financieros en la unidad, a no ser que se la alquile a otro dueño como su vivienda principal según un acuerdo de financiación de patrimonio neto compartido (definido más adelante). File my taxes online Sin embargo, vea Días usados como vivienda principal antes o después de alquilar , más adelante. File my taxes online Un pariente suyo o de la familia de cualquier otra persona que tenga intereses financieros en la unidad, a no ser que el pariente use la unidad habitable como su vivienda principal y pague un precio justo de alquiler. File my taxes online La familia incluye únicamente a su cónyuge, sus hermanos y hermanas, medios hermanos y medias hermanas, antepasados (padres, abuelos, etc. File my taxes online ) y descendientes directos (hijos, nietos, etc. File my taxes online ). File my taxes online Cualquier persona que, según un acuerdo, le permita a usted que use otra unidad habitable. File my taxes online Cualquier persona que la use a un precio menor que el precio justo de alquiler. File my taxes online Vivienda principal. File my taxes online   Si la otra persona o pariente mencionado en los puntos (1) ó (2) anteriores tiene más de una vivienda, su vivienda principal es generalmente aquélla en que vivió la mayor parte del tiempo. File my taxes online Acuerdo de financiación de patrimonio neto compartido. File my taxes online   Éste es un acuerdo según el cual dos personas o más obtienen intereses financieros no divididos en la totalidad de una misma unidad habitable, inclusive el terreno, por más de 50 años, y uno o más de los copropietarios tiene derecho de ocupar la unidad habitable como su vivienda principal, si paga alquiler al (a los demás) copropietario(s). File my taxes online Donación del uso de propiedad. File my taxes online   Usted usa una unidad habitable para propósitos personales si: Dona el uso de la unidad a una institución de caridad, Dicha institución vende el uso de la unidad en una actividad de recaudación de fondos y El “comprador” usa la unidad. File my taxes online Ejemplos. File my taxes online   Los siguientes ejemplos demuestran cómo determinar los días de uso personal: Ejemplo 1. File my taxes online Usted y su vecino son copropietarios de un condominio en la playa. File my taxes online El año pasado, les alquilaron el condominio a turistas siempre que fuera posible. File my taxes online Nadie usó el condominio como vivienda principal. File my taxes online Su vecino usó el condominio 2 semanas el año pasado; usted no lo utilizó en absoluto. File my taxes online Debido a que su vecino tiene participación en el condominio, se considera que tanto él como usted han usado el condominio para propósitos personales durante esas 2 semanas. File my taxes online Ejemplo 2. File my taxes online Usted y sus vecinos son copropietarios de una casa conforme a un acuerdo de financiación de patrimonio neto compartido. File my taxes online Sus vecinos viven en la casa y le pagan a usted un precio justo de alquiler. File my taxes online Aunque los vecinos tienen intereses financieros en la casa, los días en que ellos viven allí no cuentan como días de uso personal para usted. File my taxes online Eso se debe a que sus vecinos alquilan la casa como su vivienda principal conforme a un acuerdo de financiación de patrimonio neto compartido. File my taxes online Ejemplo 3. File my taxes online Usted posee una propiedad de alquiler que le arrienda a su hijo. File my taxes online Su hijo no tiene interés financiero en esta propiedad. File my taxes online La usa como su vivienda principal y le paga a usted un precio justo de alquiler por la propiedad. File my taxes online El uso de la propiedad por parte de su hijo no representa uso personal por parte de usted porque su hijo la está usando como vivienda principal, no tiene interés financiero en la propiedad y le está pagando a usted un precio justo. File my taxes online Ejemplo 4. File my taxes online Usted le alquila su casa de playa a Josué. File my taxes online Josué le alquila a usted su casa en las montañas. File my taxes online Cada uno paga un precio justo de alquiler. File my taxes online Usted usa su propia casa para fines personales los días en que él la usa porque Josué usa su casa conforme a un acuerdo que le permite a usted usar la casa de él. File my taxes online Días usados para reparaciones y mantenimiento. File my taxes online   Cualquier día que pase trabajando sustancialmente a tiempo completo, reparando y manteniendo (no mejorando) su propiedad, no se cuenta como día de uso personal. File my taxes online No cuente tal día como día de uso personal aunque sus parientes usen la propiedad para actividades recreativas en el mismo día. File my taxes online Días usados como vivienda principal antes o después de alquilar. File my taxes online   Con el fin de determinar si una unidad habitable se usó como vivienda, quizás no tenga que contar como días de uso personal los días en que usó la propiedad como vivienda principal antes o después de haberla alquilado u ofrecido en arrendamiento. File my taxes online No los cuente como días de uso personal si: Usted alquiló o trató de alquilar la propiedad por 12 o más meses seguidos. File my taxes online Usted alquiló o trató de alquilar la propiedad durante un período menor a 12 meses seguidos y el período se terminó porque vendió o canjeó la propiedad. File my taxes online Sin embargo, este requisito especial no es aplicable al dividir gastos entre uso de alquiler y uso personal. File my taxes online Ejemplos. File my taxes online   Los siguientes ejemplos demuestran cómo determinar si usó su propiedad alquilada como vivienda. File my taxes online Ejemplo 1. File my taxes online Usted convirtió el sótano de su casa en un apartamento con un dormitorio, un baño y una cocina pequeña. File my taxes online Les alquiló el apartamento del sótano, a un precio justo de alquiler, a estudiantes universitarios durante el año escolar. File my taxes online Lo alquiló con un contrato de arrendamiento de 9 meses (273 días). File my taxes online Calculó que 27 días son el 10% del total de días en que la vivienda se alquiló a otras personas a un precio justo de alquiler. File my taxes online En el mes de junio (30 días), sus hermanos se alojaron con usted y vivieron en el apartamento del sótano sin pagar alquiler. File my taxes online El apartamento del sótano fue usado como vivienda porque lo usó para propósitos personales por 30 días. File my taxes online Si sus hermanos usaron el apartamento sin pagar alquiler, eso se considera uso personal. File my taxes online El uso personal (30 días) supera el total más alto entre: 14 días o el 10% del total de días durante los cuales fue alquilado (27 días). File my taxes online Ejemplo 2. File my taxes online Usted alquiló el dormitorio para huéspedes en su casa a un precio justo de alquiler durante los fines de semana de la fiesta de Homecoming, de la ceremonia de entrega de diplomas y de fútbol de la universidad local (un total de 27 días). File my taxes online Su cuñada se alojó en el dormitorio, sin pagar alquiler, durante las últimas 3 semanas (21 días) de julio. File my taxes online Usted calculó que el 10% del total de días en que el dormitorio se alquiló a otras personas a un precio justo de alquiler es 3 días. File my taxes online El dormitorio se usó como vivienda porque fue utilizado para propósitos personales por 21 días. File my taxes online Eso supera el total más alto de: 14 días o el 10% de los 27 días durante los cuales se alquiló (3 días). File my taxes online Ejemplo 3. File my taxes online Usted es dueño de un condominio en un lugar turístico. File my taxes online Lo alquiló a un precio justo de alquiler por 170 días durante el año. File my taxes online Por 12 de esos días, el inquilino no pudo usar el condominio y permitió que lo usara usted aunque usted no le reembolsó ninguna parte del alquiler. File my taxes online De hecho, la familia de usted usó el condominio por 10 de esos días. File my taxes online Por lo tanto, se considera que el condominio fue alquilado por 160 días (170 menos 10). File my taxes online Usted calculó que el 10% del total de días en que el dormitorio se alquiló a los demás a un precio justo de alquiler es 16 días. File my taxes online Su familia también usó el condominio por otros 7 días durante el año. File my taxes online Usted usó el condominio como vivienda porque lo usó para propósitos personales por 17 días. File my taxes online Eso supera el total más alto de: 14 días o el 10% de los 160 días durante los cuales fue alquilado (16 días). File my taxes online Uso de alquiler mínimo. File my taxes online   Si usa la unidad habitable como vivienda y la alquila por menos de 15 días durante el año, ese período no se considera actividad de alquiler. File my taxes online Para información adicional, vea Propiedad usada como vivienda, y alquilada menos de 15 días, más adelante. File my taxes online Límite sobre las deducciones. File my taxes online   Alquilar una unidad habitable que se considera una vivienda no es una actividad pasiva. File my taxes online En lugar de ello, si los gastos de alquiler son mayores que los ingresos de alquiler, parte, o tal vez todos los gastos en exceso no pueden utilizarse para compensar ingresos de otras fuentes. File my taxes online Los gastos en exceso que no se pueden utilizar para compensar ingresos de otras fuentes se trasladan al año siguiente y se consideran gastos de alquiler para la misma propiedad. File my taxes online Todos los gastos trasladados al año siguiente estarán sujetos a los límites correspondientes a dicho año. File my taxes online Este límite corresponde a los gastos trasladados a un año posterior aunque no utilice la propiedad como su vivienda en dicho año posterior. File my taxes online   Para calcular los gastos de alquiler deducibles que corresponden al año en curso y los gastos que se trasladan al año que viene, utilice la Hoja de Trabajo 9-1. File my taxes online Cómo Declarar Ingresos y Deducciones Propiedad no usada para fines personales. File my taxes online   Si no usa una unidad habitable para fines personales, vea Cómo Declarar Ingresos y Gastos de Alquiler , más adelante, para saber cómo declarar los ingresos y gastos de alquiler. File my taxes online Propiedad usada para fines personales. File my taxes online   Si usa una unidad habitable para fines personales, la manera en que usted declara sus ingresos y gastos de alquiler depende de si usted usó la unidad habitable como vivienda. File my taxes online Propiedad no usada como vivienda. File my taxes online   Si usted usa una unidad habitable para fines personales, pero no como vivienda, declare todos sus ingresos de alquiler en sus ganancias. File my taxes online Ya que usted usó la unidad habitable para fines personales, usted debe dividir los gastos entre el uso de alquiler y el uso personal, según se describió anteriormente, bajo Cómo Dividir los Gastos . File my taxes online Los gastos correspondientes a su uso personal no son deducibles como gastos de alquiler. File my taxes online   Sin embargo, sus gastos de alquiler deducibles pueden ser mayores que sus ingresos brutos de alquiler. File my taxes online Vea Límites sobre las Pérdidas de Alquiler , más adelante. File my taxes online Propiedad usada como vivienda, y alquilada menos de 15 días. File my taxes online   Si usa una unidad habitable como vivienda, y la alquila menos de 15 días durante el año, se considera que su función principal no es de alquiler, y no debe ser declarada en el Anexo E (Formulario 1040). File my taxes online No se le requiere declarar sus ingresos ni gastos de alquiler provenientes de esta actividad. File my taxes online Los gastos, incluso los intereses hipotecarios que reúnen los requisitos, impuestos sobre los bienes raíces, y toda pérdida por hecho fortuito que reúna los requisitos se deben declarar de la manera normalmente permitida, en el Anexo A (Formulario 1040). File my taxes online Vea las Instrucciones del Anexo A (Formulario 1040) para más información acerca de cómo deducir estos gastos. File my taxes online Propiedad usada como vivienda, y alquilada 15 días o más. File my taxes online   Si usa una unidad habitable como vivienda y la alquila 15 días o más durante el año, incluya todos los ingresos de alquiler en sus ganancias. File my taxes online Ya que usted usó la unidad habitable para fines personales, usted debe dividir sus gastos entre el uso de alquiler y el uso personal, según se describió anteriormente, bajo Cómo Dividir los Gastos . File my taxes online Los gastos correspondientes al uso personal no son deducibles como gastos de alquiler. File my taxes online   Si recibió una utilidad neta por alquilar la unidad habitable por el año (es decir, si sus ingresos de alquiler son mayores que el total de sus gastos de alquiler, incluyendo la depreciación), deduzca todos sus gastos de alquiler. File my taxes online No necesitará usar la Hoja de Trabajo 9-1. File my taxes online   Sin embargo, si usted tuvo una pérdida neta por alquilar la unidad habitable ese año, la deducción por ciertos gastos de alquiler está limitada. File my taxes online Para calcular sus gastos de alquiler deducibles, y toda cantidad traspasable al año siguiente, use la Hoja de Trabajo 9-1. File my taxes online Depreciación Usted recupera el costo de su propiedad que produce ingresos a través de deducciones tributables anuales. File my taxes online Esto se hace depreciando la propiedad; es decir, deduciendo una parte de su costo cada año en su declaración de impuestos. File my taxes online Hay tres factores que determinan la cantidad de depreciación que usted puede deducir cada año: (1) su base en la propiedad, (2) el período de recuperación de la propiedad y (3) el método de depreciación que se usa. File my taxes online No puede simplemente deducir como gastos sus pagos de hipoteca o capital o el costo de muebles, instalaciones fijas y equipo. File my taxes online Usted puede deducir depreciación solamente sobre la parte de su propiedad que se usa para fines de alquiler. File my taxes online La depreciación reduce su base para calcular la ganancia o la pérdida sobre una venta o intercambio futuro. File my taxes online Quizás tenga que usar el Formulario 4562, en inglés, para calcular y declarar la depreciación. File my taxes online Vea Cómo Declarar Ingresos y Gastos de Alquiler , más adelante. File my taxes online Impuesto mínimo alternativo. File my taxes online   Si utiliza la depreciación acelerada, es posible que esté sujeto al impuesto mínimo alternativo. File my taxes online La depreciación acelerada le permite deducir más depreciación más temprano en el periodo de recuperación de la que podría deducir si utilizara el método de la depreciación uniforme (la misma deducción cada año). File my taxes online Declaración de la cantidad correcta de depreciación. File my taxes online   Usted debería declarar la cantidad correcta de depreciación cada año tributario. File my taxes online Si no ha declarado toda la cantidad de depreciación que tenía derecho a deducir, aún tiene que reducir el valor de la base de la propiedad por la cantidad total de depreciación que hubiera podido deducir. File my taxes online   Si dedujo una cantidad incorrecta de depreciación para propiedad en un año cualquiera, puede hacer una corrección para ese año presentando el Formulario 1040X, Amended U. File my taxes online S. File my taxes online Individual Income Tax Return (Declaración enmendada del impuesto federal sobre el ingreso personal de los Estados Unidos), en inglés. File my taxes online Si no se le permite hacer la corrección en una declaración enmendada, puede cambiar su método contable para declarar la cantidad correcta de depreciación. File my taxes online Vea Claiming the Correct Amount of Depreciation (Declaración de la cantidad correcta de depreciación), en el capítulo 2 de la Publicación 527, en inglés, para más información. File my taxes online Cambio de método contable para deducir depreciación no declarada. File my taxes online   Para cambiar su método contable, normalmente tiene que presentar el Formulario 3115, Application for Change in Accounting Method (Solicitud para el cambio de método contable), en inglés, para obtener la autorización del Servicio de Impuestos Internos. File my taxes online En algunos casos, puede recibir autorización automática. File my taxes online Para más información, vea el capítulo 1 de la Publicación 946, en inglés. File my taxes online Terreno. File my taxes online   No puede depreciar el costo del terreno porque normalmente el terreno no se desgasta, no se vuelve obsoleto, ni se agota. File my taxes online Los costos para despejar y nivelar el terreno, junto con aquéllos para plantar y jardinear, normalmente forman parte del costo del terreno y no se pueden depreciar. File my taxes online Información adicional. File my taxes online   Vea la Publicación 527, en inglés, para información sobre cómo depreciar propiedad de alquiler y vea la Publicación 946, en inglés, para más información sobre la depreciación. File my taxes online Límites sobre las Pérdidas de Alquiler Si tiene alguna pérdida de su actividad de alquiler de bienes raíces, dos clases de reglas pueden limitar la cantidad que puede deducir de las pérdidas. File my taxes online Tiene que considerar estas reglas en el mismo orden a continuación. File my taxes online Reglas sobre el monto de riesgo. File my taxes online Estas reglas son aplicadas primero si hay inversión en su actividad de alquiler de bienes raíces por la cual usted no tiene monto de riesgo. File my taxes online Esto es aplicable sólo si la propiedad de bienes raíces fue puesta en uso después de 1986. File my taxes online Límites sobre las actividades pasivas. File my taxes online Por lo general, las actividades relacionadas con el alquiler de bienes raíces son consideradas como actividades pasivas y las pérdidas no son deducibles al menos que tenga ingresos de otras actividades pasivas para compensar las pérdidas. File my taxes online Sin embargo, existen excepciones. File my taxes online Reglas sobre el Monto de Riesgo Podría estar sujeto a las reglas sobre el monto de riesgo si tiene: Una pérdida de una actividad de una ocupación o negocio o para generar ingresos, y Cantidades invertidas en la actividad por la cual usted no tiene un riesgo completo. File my taxes online Las pérdidas provenientes de la posesión de bienes raíces (aparte de propiedades minerales) puestos en uso antes de 1987 no están sujetas a las reglas sobre el monto de riesgo. File my taxes online Por lo general, cualquier pérdida de una actividad sujeta a las reglas sobre el monto de riesgo se permite solamente según la cantidad total que tenga en riesgo en la actividad al final del año tributario. File my taxes online Se considera que usted está en una actividad de riesgo según el dinero y la base ajustada de otras propiedades que haya aportado en la actividad y ciertas cantidades que haya recibido en préstamo para la actividad. File my taxes online Vea la Publicación 925, en inglés, para más información. File my taxes online Límites sobre las Actividades Pasivas Por lo general, todas las actividades relacionadas con el alquiler de bienes raíces (excepto las de ciertos agentes de bienes raíces, más adelante) son actividades pasivas. File my taxes online En este contexto, una actividad de alquiler es aquélla mediante la cual recibe ingresos principalmente por el uso de propiedad tangible, en lugar de servicios. File my taxes online Límites sobre las deducciones y los créditos de actividades pasivas. File my taxes online    Las deducciones o pérdidas generadas por actividades pasivas están limitadas. File my taxes online Por lo general, usted no puede compensar los ingresos, salvo aquéllos pasivos, con pérdidas provenientes de actividades pasivas. File my taxes online Tampoco puede compensar los impuestos sobre el ingreso, a menos que sea ingreso pasivo, con créditos que resulten de actividades pasivas. File my taxes online Toda pérdida o crédito excedente se traspasa al año tributario siguiente. File my taxes online   Para una explicación detallada de estas reglas, vea la Publicación 925, en inglés. File my taxes online    Posiblemente tenga que completar el Formulario 8582, en inglés, para calcular la cantidad de cualquier pérdida de actividad pasiva del año tributario en curso para todas las actividades y la cantidad de la pérdida por actividades pasivas permitida en su declaración de impuestos. File my taxes online Agentes de bienes raíces. File my taxes online   Las actividades de alquiler en las cuales participó materialmente durante el año no son actividades pasivas si, en ese año, usted era agente de bienes raíces. File my taxes online Para una explicación detallada de los requisitos, vea la Publicación 527, en inglés. File my taxes online Para una explicación detallada de la participación material, vea la Publicación 925, en inglés. File my taxes online Excepción por el Uso Personal de una Unidad Habitable Si usted utilizó la propiedad de alquiler como su hogar durante el año, todo ingreso, deducción, ganancia o pérdida que le corresponde a dicho uso no se tomará en cuenta para propósitos del límite sobre la pérdida de actividades pasivas. File my taxes online En vez de eso, siga las reglas que se explican bajo el tema titulado Uso Personal de una Unidad Habitable (Incluyendo una Casa de Vacaciones) , anteriormente. File my taxes online Excepción para Actividades de Alquiler de Bienes Raíces con Participación Activa Si usted o su cónyuge participaron activamente en una actividad pasiva de alquiler de bienes raíces, quizás podría deducir de su ingreso no pasivo hasta $25,000 en pérdidas provenientes de dicha actividad. File my taxes online Este descuento especial es una excepción a la regla general que no admite las pérdidas que excedan del monto de los ingresos procedentes de actividades pasivas. File my taxes online De igual modo, usted quizás podría compensar los impuestos con créditos de hasta $25,000 de ingresos no pasivos que provengan de dicha actividad después de tomar en consideración cualquier pérdida permitida por esta excepción. File my taxes online Participación activa. File my taxes online   Usted participó activamente en una actividad de bienes raíces de alquiler si usted (y su cónyuge) era(n) dueño(s) de por lo menos el 10% de la propiedad alquilada y tomó decisiones de administración o hizo las gestiones para que otros proveyeran servicios (tales como reparaciones) de manera importante y bona fide (de buena fe). File my taxes online Las decisiones de administración que pueden contar como participación activa incluyen el aprobar inquilinos nuevos, decidir términos de alquiler, aprobar gastos y decisiones semejantes. File my taxes online Descuento especial máximo. File my taxes online   El descuento especial máximo es: $25,000 para solteros y casados que presenten una declaración conjunta para el año tributario, $12,500 para casados que presenten la declaración por separado para el año tributario y que hayan vivido separados de sus cónyuges en todo momento del año tributario y $25,000 para un caudal hereditario calificado, menos el descuento especial al que tiene derecho el cónyuge sobreviviente. File my taxes online   Si sus ingresos brutos ajustados modificados (MAGI, por sus siglas en inglés) son $100,000 o menos ($50,000 o menos si son casados que presentan la declaración por separado), puede deducir la pérdida hasta la cantidad especificada arriba. File my taxes online Si su MAGI es superior a $100,000 (superior a $50,000 si son casados que presentan la declaración por separado), el descuento especial se limita al 50% de la diferencia entre $150,000 ($75,000 si son casados que presentan la declaración por separado) y su MAGI. File my taxes online   Por lo general, si su MAGI es $150,000 o más ($75,000 si son casados que presentan la declaración por separado), no hay descuento especial. File my taxes online Información adicional. File my taxes online   Vea la Publicación 925, en inglés, para obtener más información acerca de los límites sobre las pérdidas pasivas, incluida información sobre el trato de créditos y de pérdidas pasivas no permitidas sin usar y el trato de ganancias y pérdidas devengadas por enajenación de una actividad pasiva. File my taxes online Cómo Declarar Ingresos y Gastos de Alquiler El formulario básico para declarar ingresos y gastos de alquiler residencial es el Anexo E (Formulario 1040). File my taxes online Sin embargo, no utilice ese anexo para declarar una actividad sin fines de lucro. File my taxes online Consulte Alquiler sin Fines de Lucro , anteriormente. File my taxes online Prestación de servicios sustanciales. File my taxes online   Si proporciona servicios sustanciales que sean principalmente para la comodidad del inquilino, tales como limpieza regular, cambio de ropa de cama o servicio de criado doméstico, usted tiene que declarar los ingresos y gastos de alquiler en el Anexo C (Formulario 1040), Profit or Loss From Business (Ganancia o pérdida de negocios), o el Anexo C-EZ (Formulario 1040), Net Profit From Business (Sole Proprietorship) (Utilidad neta de negocios (empresa con dueño único)), en inglés. File my taxes online Los servicios sustanciales no incluyen el abastecimiento de calefacción y luz, limpieza de áreas públicas, recogida de basura, etcétera. File my taxes online Para más información, vea la Publicación 334, Tax Guide for Small Business (Guía de impuestos para pequeños negocios), en inglés. File my taxes online Puede también estar obligado a pagar el impuesto del trabajo por cuenta propia sobre su ingreso de alquiler utilizando el Anexo SE (Formulario 1040), Self-Employment Tax (Impuesto del trabajo por cuenta propia). File my taxes online    Use el Formulario 1065, U. File my taxes online S. File my taxes online Return of Partnership Income (Declaración de ingresos de sociedades colectivas de los Estados Unidos), en inglés, si su actividad de alquiler es de una sociedad colectiva (incluyendo una sociedad colectiva con su cónyuge a menos que sea una empresa conjunta que reúne los requisitos). File my taxes online Empresa conjunta que reúne los requisitos. File my taxes online   Si usted y su cónyuge cada uno participan materialmente como los únicos socios de un negocio de bienes raíces del cual la posesión y operación es conjunta, y presentan una declaración conjunta para el año tributario, pueden elegir conjuntamente que se les considere como si fueran una empresa conjunta que reúne los requisitos en vez de una sociedad colectiva. File my taxes online En la mayoría de los casos, esta elección no aumentará el total adeudado de impuestos en la declaración conjunta, pero sí le provee a cada uno un crédito por los ingresos del Seguro Social, en los cuales se basan los beneficios de jubilación, y para la cobertura de Medicare, si sus ingresos de alquiler están sujetos al impuesto sobre el trabajo por cuenta propia. File my taxes online Para más información, vea la Publicación 527, en inglés. File my taxes online Formulario 1098, Mortgage Interest Statement (Informe de intereses hipotecarios), en inglés. File my taxes online    Si le pagó $600 o más en intereses hipotecarios sobre su propiedad de alquiler a alguna persona, usted debería recibir el Formulario 1098 o un informe semejante que señale los intereses que pagó para el año. File my taxes online Si usted y por lo menos otra persona (aparte de su cónyuge si presenta una declaración conjunta) fueron responsables de intereses sobre la hipoteca y pagaron dichos intereses y la otra persona recibió el Formulario 1098, declare su parte de los intereses en la línea 13 del Anexo E (Formulario 1040). File my taxes online Adjunte una nota a su declaración de impuestos mostrando el nombre y la dirección de la otra persona. File my taxes online En el margen izquierdo del Anexo E, al lado de la línea 13, escriba “See attached” (Vea información adjunta). File my taxes online Anexo E (Formulario 1040) Si alquila edificios, habitaciones o apartamentos y provee solamente servicios básicos, tales como calefacción, luz, servicios de basura, etc. File my taxes online , normalmente declararía sus ingresos y gastos de alquiler en la Parte I del Anexo E (Formulario 1040). File my taxes online Enumere la lista de sus ingresos, gastos y depreciación totales para cada propiedad de alquiler. File my taxes online Asegúrese de anotar el número de días de alquiler a un precio justo de alquiler y días de uso personal en la línea 2. File my taxes online Si tiene más de tres propiedades de alquiler o de regalía, complete y adjunte cuantos Anexos E sean necesarios para enumerar las propiedades. File my taxes online Complete las líneas 1 y 2 para cada propiedad. File my taxes online No obstante, llene las líneas 23a a 26 solamente en un Anexo E. File my taxes online En la línea 18 de la página 1 del Anexo E, anote la depreciación que reclama por cada propiedad. File my taxes online Para averiguar si tiene que adjuntar el Formulario 4562, en inglés, vea la sección titulada Form 4562 (Formulario 4562), bajo el capítulo 3 de la Publicación 527, en inglés. File my taxes online Si tiene una pérdida de su actividad de alquiler de bienes raíces, tal vez tenga que completar uno o ambos de los siguientes formularios. File my taxes online Formulario 6198, At-Risk Limitations (Límites sobre el monto en riesgo), en inglés. File my taxes online Vea Reglas sobre el Monto de Riesgo , anteriormente. File my taxes online También vea la Publicación 925, en inglés. File my taxes online Formulario 8582, Passive Activity Loss Limitations (Limitaciones de pérdidas de actividad pasiva), en inglés. File my taxes online Vea Límites sobre las Actividades Pasivas , anteriormente. File my taxes online La página 2 del Anexo E se utiliza para declarar ingresos o pérdidas provenientes de sociedades colectivas, sociedades anónimas de tipo S, herencias, fideicomisos y negocios hipotecarios de inversiones en bienes raíces. File my taxes online Si necesita usar la página 2 del Anexo E, asegúrese de usar la página 2 del mismo Anexo E que utilizó para anotar su actividad de alquiler en la página 1. File my taxes online También incluya la cantidad de la línea 26 (Parte I) en la línea 41 (Parte V), “Total income or (loss)” (Total de ingreso o (pérdida)). File my taxes online Hoja de Trabajo 9-1. File my taxes online Hoja de Trabajo para Calcular las Deducciones de Alquiler para una Unidad Habitable que se Usa como Vivienda Utilice esta hoja de trabajo solamente si contesta “Sí” a todas las preguntas siguientes: ¿Usó la unidad habitable como vivienda este año? Vea Unidad Habitable Usada como Vivienda . File my taxes online ¿Alquiló la unidad habitable a un precio justo de alquiler por 15 días o más este año? ¿Es el total de sus gastos de alquiler y de depreciación mayor que sus ingresos de alquiler? PARTE I. File my taxes online Porcentaje del Uso de Alquiler A. File my taxes online Número total de días en los que la vivienda estuviese disponible para ser alquilada a un precio justo de alquiler A. File my taxes online       B. File my taxes online Número total de días en los que la vivienda estuviese disponible para ser alquilada (línea A) pero sin alquilar B. File my taxes online       C. File my taxes online Número total de días de uso de alquiler. File my taxes online Reste la línea B de la línea A C. File my taxes online       D. File my taxes online Total de días de uso personal (incluyendo días en los que se haya alquilado a un precio menor del precio justo de alquiler) D. File my taxes online       E. File my taxes online Total de días de uso de alquiler y de uso personal. File my taxes online Sume las líneas C y D E. File my taxes online       F. File my taxes online Porcentaje de gastos permitidos de alquiler. File my taxes online Divida la línea C por la línea E     F. File my taxes online   PARTE II. File my taxes online Gastos de Alquiler Permisibles 1. File my taxes online Anote los alquileres recibidos 1. File my taxes online   2a. File my taxes online Anote la parte de los intereses hipotecarios sobre la vivienda deducibles y primas de seguro hipotecario calificadas, correspondiente al alquiler (vea las instrucciones) 2a. File my taxes online       b. File my taxes online Anote la parte de los impuestos de bienes raíces correspondiente al alquiler b. File my taxes online       c. File my taxes online Anote la parte de las pérdidas personales deducibles causadas por hechos fortuitos o robos correspondiente al alquiler (vea las instrucciones) c. File my taxes online       d. File my taxes online Anote los gastos directos de alquiler (vea las instrucciones) d. File my taxes online       e. File my taxes online Gastos de alquiler totalmente deducibles. File my taxes online Sume las líneas 2a a 2d. File my taxes online Anote los gastos aquí y en las líneas correspondientes del Anexo E (vea las instrucciones) 2e. File my taxes online   3. File my taxes online Reste la línea 2e de la línea 1. File my taxes online Si es cero o menos, anote −0− 3. File my taxes online   4a. File my taxes online Anote la parte de los gastos relacionados directamente con el funcionamiento o el mantenimiento de la unidad habitable (tales como reparaciones, seguro y servicios públicos) correspondiente al alquiler 4a. File my taxes online       b. File my taxes online Anote la parte de los intereses hipotecarios excedentes y primas de seguro hipotecario calificadas, correspondiente al alquiler (vea las instrucciones) b. File my taxes online       c. File my taxes online Gastos de funcionamiento trasladados de la hoja de trabajo de 2012 c. File my taxes online       d. File my taxes online Sume las líneas 4a a 4c d. File my taxes online       e. File my taxes online Gastos permisibles. File my taxes online Anote la cantidad de la línea 3 o la línea 4d, la que sea menor (vea las instrucciones) 4e. File my taxes online   5. File my taxes online Reste la línea 4e de la línea 3. File my taxes online Si es cero o menos, anote −0− 5. File my taxes online   6a. File my taxes online Anote la parte de las pérdidas excedentes por hechos fortuitos y robos correspondiente al alquiler (vea las instrucciones) 6a. File my taxes online       b. File my taxes online Anote la depreciación de la parte de la unidad habitable correspondiente al alquiler b. File my taxes online       c. File my taxes online Excedente de pérdidas por hecho fortuito y depreciación trasladado de la hoja de trabajo de 2012 c. File my taxes online       d. File my taxes online Sume las líneas 6a a 6c d. File my taxes online       e. File my taxes online Pérdidas excedentes permisibles por hechos fortuitos, robos y depreciación. File my taxes online Anote la cantidad de la línea 5 o la línea 6d, la que sea menor (vea las instrucciones) 6e. File my taxes online   PARTE III. File my taxes online Gastos no Permitidos Trasladados al Año Siguiente 7a. File my taxes online Gastos de funcionamiento a trasladarse al año siguiente. File my taxes online Reste la línea 4e de la línea 4d 7a. File my taxes online   b. File my taxes online Pérdidas excedentes por hechos fortuitos, robos y depreciación a trasladarse al año siguiente. File my taxes online  Reste la línea 6e de la línea 6d b. File my taxes online   Instrucciones de la Hoja de Trabajo 9-1. File my taxes online Hoja de Trabajo para Calcular las Deducciones de Alquiler para una Unidad Habitable que se Usa como Vivienda Precaución. File my taxes online Utilice el porcentaje calculado en la línea F de la Parte I para calcular las partes correspondientes al alquiler a anotar en las líneas 2a-2c, 4a-4b y 6a-6b de la Parte II. File my taxes online Línea 2a. File my taxes online Calcule los intereses hipotecarios sobre la unidad habitable que podría deducir en el Anexo A como si no la hubiera alquilado. File my taxes online No incluya intereses sobre un préstamo que no benefició a la unidad habitable. File my taxes online Por ejemplo, no incluya intereses de un préstamo sobre el valor líquido de la vivienda que se utilizó para saldar tarjetas de crédito u otros préstamos personales, comprar un auto o pagar gastos de enseñanza superior. File my taxes online Incluya intereses de un préstamo que se haya utilizado para comprar, construir o mejorar la unidad habitable o para refinanciar tal préstamo. File my taxes online Incluya la parte de estos intereses correspondientes al alquiler en el total que anote en la línea 2a de la hoja de trabajo. File my taxes online   Calcule las primas de seguro hipotecario calificadas sobre la unidad habitable que podría deducir en la línea 13 del Anexo A como si no la hubiera alquilado. File my taxes online Vea las Instrucciones del Anexo A. File my taxes online No obstante, calcule el ingreso bruto ajustado (línea 38 del Formulario 1040) sin incluir ingresos y gastos de alquiler de la unidad habitable. File my taxes online Vea la sección titulada Línea 4b más adelante, para deducir parte de las primas de seguro hipotecario calificadas no permitidas conforme al límite del ingreso bruto ajustado. File my taxes online Incluya la parte de la cantidad correspondiente a alquiler de la línea 13 del Anexo A en el total que se anota en la línea 2a de la hoja de trabajo. File my taxes online   Nota: No presente este Anexo A ni lo utilice para calcular la cantidad a deducir en la línea 13 de dicho anexo. File my taxes online En vez de esto, calcule la parte personal en un Anexo A distinto. File my taxes online Si ha deducido intereses hipotecarios o primas de seguro hipotecario calificadas sobre la unidad habitable en otros formularios, como los Anexos C o F, no se olvide de restar dicha cantidad de la deducción anotada en el Anexo A. File my taxes online           Línea 2c. File my taxes online Calcule las pérdidas causadas por hechos fortuitos o robos relacionadas con la unidad habitable que podría deducir en el Anexo A como si no la hubiera alquilado. File my taxes online Para hacerlo, complete la Sección A del Formulario 4684, Casualties and Thefts (Hechos fortuitos y robos), en inglés, tratando las pérdidas como pérdidas personales. File my taxes online Si alguna parte de la pérdida se debe a un desastre declarado como tal por el gobierno federal, vea las Instrucciones del Formulario 4684. File my taxes online En la línea 17 del Formulario 4684, anote el 10% de su ingreso bruto ajustado, calculado sin sus ingresos de alquiler y gastos de alquiler procedentes de la unidad habitable. File my taxes online Anote la parte del resultado correspondiente al alquiler de la línea 18 del Formulario 4684 en la línea 2c de esta hoja de trabajo. File my taxes online   Nota: No presente este Formulario 4684 ni lo utilice para calcular sus pérdidas personales en el Anexo A. File my taxes online En lugar de ello, calcule la parte personal en un Formulario 4684 por separado. File my taxes online           Línea 2d. File my taxes online Anote el total de sus gastos de alquiler que están directamente relacionados solamente con la actividad de alquiler. File my taxes online Éstos incluyen intereses sobre préstamos que se utilizan para actividades de alquiler que no sean las de comprar, construir o mejorar la unidad habitable. File my taxes online También incluya los honorarios de agencia de alquiler, la publicidad, los útiles de oficina y la depreciación sobre equipo de oficina que se usó en su actividad de alquiler. File my taxes online           Línea 2e. File my taxes online Puede deducir las cantidades de las líneas 2a, 2b, 2c y 2d como gastos de alquiler en el Anexo E aun cuando los gastos de alquiler sean mayores que el ingreso de alquiler. File my taxes online Anote las cantidades de las líneas 2a, 2b, 2c y 2d en las líneas correspondientes del Anexo E. File my taxes online           Línea 4b. File my taxes online En la línea 2a, usted anotó la parte de los intereses hipotecarios y primas de seguro hipotecario calificadas correspondiente al alquiler que podría deducir en el Anexo A si no hubiera alquilado la vivienda. File my taxes online Si tenía intereses hipotecarios y primas de seguro hipotecario calificadas adicionales que no serían deducibles en el Anexo A debido a límites correspondientes a los mismos, anote en la línea 4b de esta hoja de trabajo la parte de alquiler de esas cantidades en exceso. File my taxes online No incluya intereses de un préstamo que no haya beneficiado la unidad habitable (como se explicó en las instrucciones para la línea 2a). File my taxes online           Línea 4e. File my taxes online Puede deducir las cantidades de las líneas 4a, 4b y 4c como gastos de alquiler en el Anexo E sólo hasta el punto en el que no superen la cantidad de la línea 4e. File my taxes online *           Línea 6a. File my taxes online Para encontrar la parte de las pérdidas excedentes por hechos fortuitos o robos correspondientes al alquiler, utilice el Formulario 4684 que preparó para la línea 2c de esta hoja de trabajo. File my taxes online   A. File my taxes online Anote la cantidad de la línea 10 del Formulario 4684       B. File my taxes online Anote la parte de alquiler de la línea A       C. File my taxes online Anote la cantidad de la línea 2c de esta hoja de trabajo       D. File my taxes online Reste la línea C de la línea B. File my taxes online Anote el resultado aquí y en la línea 6a de esta hoja de trabajo               Línea 6e. File my taxes online Puede deducir las cantidades de las líneas 6a, 6b y 6c como gastos de alquiler en el Anexo E sólo en la medida en que no superen la cantidad de la línea 6e. File my taxes online * *Asignación de la deducción limitada. File my taxes online Si no puede deducir toda la cantidad en la línea 4d o 6d este año, puede asignar la deducción permisible según le convenga entre los gastos incluidos en las líneas 4d o 6d. File my taxes online Anote la cantidad que asigne a cada gasto en la línea correspondiente de la Parte I del Anexo E. File my taxes online