File your Taxes for Free!
  • Get your maximum refund*
  • 100% accurate calculations guaranteed*

TurboTax Federal Free Edition - File Taxes Online

Don't let filing your taxes get you down! We'll help make it as easy as possible. With e-file and direct deposit, there's no faster way to get your refund!

Approved TurboTax Affiliate Site. TurboTax and TurboTax Online, among others, are registered trademarks and/or service marks of Intuit Inc. in the United States and other countries. Other parties' trademarks or service marks are the property of the respective owners.


© 2012 - 2018 All rights reserved.

This is an Approved TurboTax Affiliate site. TurboTax and TurboTax Online, among other are registered trademarks and/or service marks of Intuit, Inc. in the United States and other countries. Other parties' trademarks or service marks are the property of the respective owners.
When discussing "Free e-file", note that state e-file is an additional fee. E-file fees do not apply to New York state returns. Prices are subject to change without notice. E-file and get your refund faster
*If you pay an IRS or state penalty or interest because of a TurboTax calculations error, we'll pay you the penalty and interest.
*Maximum Refund Guarantee - or Your Money Back: If you get a larger refund or smaller tax due from another tax preparation method, we'll refund the applicable TurboTax federal and/or state purchase price paid. TurboTax Federal Free Edition customers are entitled to payment of $14.99 and a refund of your state purchase price paid. Claims must be submitted within sixty (60) days of your TurboTax filing date and no later than 6/15/14. E-file, Audit Defense, Professional Review, Refund Transfer and technical support fees are excluded. This guarantee cannot be combined with the TurboTax Satisfaction (Easy) Guarantee. *We're so confident your return will be done right, we guarantee it. Accurate calculations guaranteed. If you pay an IRS or state penalty or interest because of a TurboTax calculations error, we'll pay you the penalty and interest.
https://turbotax.intuit.com/corp/guarantees.jsp

File State And Federal Taxes Free

2011 Irs Forms And PublicationsNeed Help Filing A 1040xIrs Amended Tax ReturnVita Tax ProgramWhen Amend Tax ReturnE File State TaxFile A Amended Tax Return OnlineTax AmendmentsHow Do I Fill Out A 1040x1040aFiling 2012 Taxes Late OnlineIrs Tax Form 1040xTaxact 2011 ReturnIrs FormsFile 2012 Taxes For Free OnlineIrs Tax Forms 2012 1040aHow Do You File 2011 Taxes In 2013Aarp Org TaxaideHow To Do A Tax AmendmentIrs Form 1040 EzDownload 1040ez FormTurbo Tax For 2011 Tax YearIrs Tax FilingFree Tax Filing2012 Irs Forms 1040Add 1098 T Information 1040x FormPrior Year Tax ReturnsTax ReturnsFederal 1040ez Form1040 EzBack TaxFile Your Taxes OnlineH And R Block Active DutyHow To File For 2011 Taxes1040nr Instructions2012 Tax Forms OnlineIrs Form 1040ez 2012Free State Tax Filing 2012Filing 2012 Taxes OnlineWhere To Send 2011 Tax Return

File State And Federal Taxes Free

File state and federal taxes free 14. File state and federal taxes free   Venta de Bienes Table of Contents Recordatorio Introduction Useful Items - You may want to see: Ventas y CanjesQué es una Venta o Canje Cómo Calcular Pérdidas o Ganancias Canjes no Sujetos a Impuestos Traspasos entre Cónyuges Transacciones entre Partes Vinculadas Pérdidas y Ganancias de CapitalPérdidas o Ganancias Ordinarias o de Capital Bienes de Capital y Bienes que no Son de Capital Período de Tenencia Deudas Incobrables no Empresariales Ventas Ficticias Reinversiones de Ganancia de Valores Cotizados en Bolsa Recordatorio Ingresos del extranjero. File state and federal taxes free  Si es ciudadano de los EE. File state and federal taxes free UU. File state and federal taxes free y vende propiedad ubicada fuera de los Estados Unidos, tiene que declarar todas las ganancias y pérdidas provenientes de la venta de dicha propiedad en su declaración de impuestos, a menos que esté exenta conforme a las leyes de los Estados Unidos. File state and federal taxes free Este es el caso independientemente de si vive en o fuera de los Estados Unidos e independientemente de si recibe o no un Formulario 1099 del pagador. File state and federal taxes free Introduction Este capítulo trata sobre las consecuencias tributarias de vender o canjear bienes de inversión. File state and federal taxes free Entre los temas que se explican, se encuentran: Qué es una venta o canje. File state and federal taxes free Cómo calcular una ganancia o pérdida. File state and federal taxes free Canjes no sujetos a impuestos. File state and federal taxes free Transacciones entre partes vinculadas. File state and federal taxes free Pérdidas o ganancias de capital. File state and federal taxes free Bienes de capital y bienes que no son de capital. File state and federal taxes free Período de tenencia. File state and federal taxes free Reinversión de la ganancia proveniente de la venta de valores cotizados en bolsa. File state and federal taxes free Otras transacciones de bienes. File state and federal taxes free   Algunos traspasos de bienes no se tratan aquí. File state and federal taxes free Éstos se explican en otras publicaciones del IRS. File state and federal taxes free Dichas transacciones incluyen: La venta de una vivienda principal, que se explica en el capítulo 15. File state and federal taxes free Las ventas a plazos, las cuales se explican en la Publicación 537, Installment Sales (Ventas a plazo), en inglés. File state and federal taxes free Las transacciones que incluyen propiedades comerciales, las cuales se explican en la Publicación 544, Sales and Other Dispositions of Assets (Ventas y otras enajenaciones de bienes), en inglés. File state and federal taxes free Las enajenaciones de una participación en una actividad pasiva, las cuales se explican en la Publicación 925, Passive Activity and At-Risk Rules (Actividad pasiva y las reglas sobre el monto de riesgo), en inglés. File state and federal taxes free    La Publicación 550, Investment Income and Expenses (Including Capital Gains and Losses) (Ingresos y gastos de inversión (incluidas ganancias y pérdidas de capital)), en inglés, provee información más detallada acerca de las ventas y canjes de bienes de inversión. File state and federal taxes free La Publicación 550 incluye información acerca de las reglas sobre deudas incobrables no empresariales, combinación de contratos de opción de compra y venta, contratos conforme a la sección 1256, contratos de opción de compra y venta, futuros de productos básicos, ventas en descubierto y ventas ficticias. File state and federal taxes free También trata sobre los gastos relacionados con las inversiones. File state and federal taxes free Useful Items - You may want to see: Publicación 550 Investment Income and Expenses (Ingresos y gastos de inversiones), en inglés Formulario (e Instrucciones) Anexo D (Formulario 1040) Capital Gains and Losses (Ganancias y pérdidas de capital), en inglés 8949 Sales and Other Dispositions of Capital Assets (Ventas y otras enajenaciones de activos de capital), en inglés 8824 Like-Kind Exchanges (Intercambios de bienes del mismo tipo), en inglés Ventas y Canjes Si durante el año vendió bienes como acciones, bonos o ciertos productos básicos a través de un agente corredor bursátil, por cada venta, éste debería entregarle el Formulario 1099-B, Proceeds From Broker and Barter Exchange Transactions (Ganancias de transacciones de agentes de bolsa y trueque), en inglés, o un documento sustitutivo. File state and federal taxes free Por lo general, debería recibir el documento a más tardar el 15 de febrero del año siguiente. File state and federal taxes free Este documento mostrará las ganancias brutas de la venta. File state and federal taxes free Si usted vendió un valor bursátil amparado en el año 2013, la base de éste se indicará en su Formulario 1099-B (o documento sustitutivo). File state and federal taxes free Por lo general, un valor bursátil amparado es un valor bursátil que usted adquirió después de 2010 con ciertas excepciones. File state and federal taxes free Vea las Instrucciones para el Formulario 8949, en inglés. File state and federal taxes free El corredor le entregará al IRS una copia del Formulario 1099-B. File state and federal taxes free Use el Formulario 1099-B (o documento sustitutivo que le haya entregado el agente) para completar el Formulario 8949. File state and federal taxes free Qué es una Venta o Canje En esta sección se explica qué es una venta o canje. File state and federal taxes free También se explican ciertas transacciones y ciertos acontecimientos que se tratan como ventas o canjes. File state and federal taxes free Normalmente, una “venta” es el traspaso de bienes por dinero o hipoteca, pagaré u otra promesa de pago. File state and federal taxes free Un “canje” es el traspaso de bienes por otros bienes o servicios y se pueden imponer impuestos del mismo modo que una venta. File state and federal taxes free Compra y venta. File state and federal taxes free   Normalmente, una transacción no es un canje cuando vende voluntariamente bienes a cambio de efectivo e inmediatamente compra bienes similares para reponerlos. File state and federal taxes free La venta y compra son dos transacciones separadas. File state and federal taxes free No obstante, consulte Intercambios de bienes del mismo tipo bajo Canjes no Sujetos a Impuestos, más adelante. File state and federal taxes free Redención de acciones. File state and federal taxes free   Una redención de acciones se considera una venta o canje y está sujeta a las disposiciones de pérdidas o ganancias de capital a menos que la misma sea un dividendo u otra distribución de acciones. File state and federal taxes free Dividendo versus venta o canje. File state and federal taxes free   Una redención se trata como venta, canje, dividendo u otra distribución dependiendo de las circunstancias de cada caso. File state and federal taxes free Se tendrá en cuenta tanto la titularidad directa como la titularidad indirecta de la cartera de acciones. File state and federal taxes free La redención se considera una venta o canje de acciones si: La redención no es esencialmente equivalente a un dividendo (consulte el capítulo 8); Existe una redención de acciones muy desproporcionada; Existe una redención total de todas las acciones de la sociedad anónima que posee el accionista o Esta redención es una distribución en la liquidación parcial de una sociedad anónima. File state and federal taxes free Redención o cancelación de bonos. File state and federal taxes free   Normalmente, una redención o cancelación de bonos o pagarés al vencimiento se considera venta o canje. File state and federal taxes free   Además, una modificación significativa de un bono se trata como un canje del bono original por uno nuevo. File state and federal taxes free Para más información, vea la sección 1. File state and federal taxes free 1001-3 del Reglamento. File state and federal taxes free Rescate de acciones. File state and federal taxes free   El rescate de acciones efectuado por un accionista predominante que retiene la titularidad de más de la mitad de las acciones con derecho de voto pertenecientes a la sociedad anónima se considera una aportación al capital y no una pérdida inmediata deducible del ingreso sujeto a impuestos. File state and federal taxes free El accionista rescatante tiene que reasignar su base de las acciones rescatadas a las acciones que retuvo. File state and federal taxes free Valores bursátiles sin valor. File state and federal taxes free    Todas las acciones, los derechos de suscripción y bonos (que no sean aquéllos para la venta por un agente de valores) que perdieron por completo su valor durante el año tributario se considerarán vendidos el último día del año tributario. File state and federal taxes free Esto es aplicable si su pérdida de capital es de largo o corto plazo. File state and federal taxes free Consulte Período de Tenencia , más adelante. File state and federal taxes free   Los valores bursátiles sin valor incluyen también aquéllos abandonados después del 12 de marzo de 2008. File state and federal taxes free Para abandonar valores, tiene que renunciar permanentemente a todo derecho a los mismos sin recibir compensación alguna a cambio de éstos. File state and federal taxes free Todos los hechos y circunstancias determinan si la transacción se caracteriza correctamente como abandono u otro tipo de transacción, como una venta o intercambio, aportación al capital, dividendo o regalo. File state and federal taxes free    Si es contribuyente que usa el método de efectivo y realiza los pagos con un pagaré negociable que emitió para acciones que luego perdieron su valor, puede deducir estos pagos como pérdidas en los años en que realmente hizo los pagos. File state and federal taxes free No los deduzca en el año en que las acciones perdieron su valor. File state and federal taxes free Cómo declarar pérdidas. File state and federal taxes free    Declare los valores bursátiles sin valor en la Parte I o en la Parte II del Formulario 8949, según corresponda. File state and federal taxes free En la columna (a), anote “Worthless” (Sin valor). File state and federal taxes free Declare las transacciones de valores bursátiles sin valor en el Formulario 8949. File state and federal taxes free Marque el recuadro apropiado que corresponda a la clase de transacción. File state and federal taxes free Vea el Formulario 8949 y las Instrucciones para el Formulario 8949, en inglés. File state and federal taxes free Si desea obtener más información sobre el Formulario 8949 y el Anexo D (Formulario 1040), Capital Gains and Losses (Ganancias y pérdidas de capital), vea Cómo Declarar Ganancias y Pérdidas de Capital en el capítulo 16. File state and federal taxes free Además, vea el Anexo D (Formulario 1040), el Formulario 8949 y sus instrucciones por separado, en inglés. File state and federal taxes free Cómo reclamar un reembolso. File state and federal taxes free   Si no reclama una pérdida de valores bursátiles sin valor en la declaración original del año en que perdieron su valor, puede reclamar un crédito o reembolso por pérdidas. File state and federal taxes free Tiene que usar el Formulario 1040X, Amended U. File state and federal taxes free S. File state and federal taxes free Individual Income Tax Return (Declaración enmendada del impuesto federal estadounidense sobre los ingresos personales), en inglés, para enmendar la declaración del año en que sus valores perdieron valor. File state and federal taxes free Tiene que presentar la declaración dentro de los 7 años a partir de la fecha en la que tenía que presentar su declaración original para ese año, o bien dentro de un plazo de 2 años a partir de la fecha en que pagó el impuesto, lo que suceda más tarde. File state and federal taxes free Para obtener más información acerca de cómo presentar una reclamación, consulte Declaraciones Enmendadas y Reclamaciones de Reembolso en el capítulo 1. File state and federal taxes free Cómo Calcular Pérdidas o Ganancias Calcule las pérdidas o ganancias en una venta o canje de bienes comparando la cantidad recibida con la base ajustada de los bienes. File state and federal taxes free Ganancia. File state and federal taxes free   Si la cantidad que recibe de una venta o canje es mayor que la base ajustada de los bienes que traspasa, la diferencia es una ganancia. File state and federal taxes free Pérdida. File state and federal taxes free   Si la base ajustada de los bienes que traspasa es mayor que la cantidad que recibe, la diferencia es una pérdida. File state and federal taxes free Base ajustada. File state and federal taxes free   La base ajustada de los bienes es su costo original u otra base original ajustada correctamente (aumentada o disminuida) para ciertos conceptos. File state and federal taxes free Consulte el capítulo 13 para obtener más información acerca de cómo determinar la base ajustada de bienes. File state and federal taxes free Cantidad recibida. File state and federal taxes free   La cantidad que recibe de la venta o canje de bienes es todo lo que recibe por dichos bienes menos los gastos relacionados con la venta (cargos por redención, comisiones de ventas, gastos de ventas o exit fees (gastos por rescate anticipado de una inversión colocada en un fondo)). File state and federal taxes free La cantidad recibida incluye el dinero que recibe, más el valor justo de mercado de los bienes o servicios que recibe. File state and federal taxes free Si recibe un pagaré u otro instrumento de deuda por dichos bienes, para calcular la cantidad recibida, consulte How To Figure Gain or Loss (Cómo calcular las pérdidas o ganancias) en el capítulo 4 de la Publicación 550, en inglés. File state and federal taxes free Si financia la compra que hace el comprador de sus bienes (los de usted) y el instrumento de deuda no abarca los suficientes intereses establecidos, los intereses no establecidos que tiene que declarar como ingreso ordinario disminuirán la cantidad recibida de la venta. File state and federal taxes free Consulte la Publicación 537, en inglés, para obtener más información. File state and federal taxes free Valor justo de mercado. File state and federal taxes free   El valor justo de mercado es el precio que tienen los bienes al cambiar de dueño entre un comprador y un vendedor, sin que ninguno sea forzado a comprar o vender y teniendo ambos conocimiento razonable de todo hecho pertinente. File state and federal taxes free Ejemplo. File state and federal taxes free Usted canjea acciones de la Compañía A con una base ajustada de $7,000 por acciones de la Compañía B con un valor justo de mercado de $10,000, que es la cantidad que recibe. File state and federal taxes free Su ganancia es $3,000 ($10,000 − $7,000). File state and federal taxes free Deuda pagada por completo. File state and federal taxes free    Una deuda sobre los bienes, o en contra de usted, que se haya pagado por completo como parte de la transacción o que el comprador asuma, se tiene que incluir en la cantidad recibida. File state and federal taxes free Esto es aplicable aun si ni usted ni el comprador son personalmente responsables de la deuda. File state and federal taxes free Por ejemplo, si vende o canjea bienes que estén sujetos a un préstamo sin recurso, la cantidad que reciba generalmente incluye la cantidad total del pagaré asumido por el comprador, aun si la cantidad del pagaré es mayor que el valor justo de mercado de los bienes. File state and federal taxes free Ejemplo. File state and federal taxes free Usted vende acciones que ha dado en garantía para un préstamo bancario de $8,000. File state and federal taxes free Su base en las acciones es $6,000. File state and federal taxes free El comprador paga la totalidad de su préstamo bancario y le paga a usted $20,000 en efectivo. File state and federal taxes free La cantidad recibida es $28,000 ($20,000 + $8,000). File state and federal taxes free Su ganancia es $22,000 ($28,000 − $6,000). File state and federal taxes free Pago de efectivo. File state and federal taxes free   Si canjea bienes y efectivo por otros bienes, la cantidad que reciba es el valor justo de mercado de los bienes que reciba. File state and federal taxes free Determine sus pérdidas o ganancias restando el efectivo que pague más la base ajustada de los bienes que intercambie de la cantidad que reciba. File state and federal taxes free Si el resultado es un número positivo, es una ganancia. File state and federal taxes free Si el resultado es un número negativo, es una pérdida. File state and federal taxes free Sin pérdidas ni ganancias. File state and federal taxes free   Tal vez tenga que usar una base para calcular las ganancias distinta a la base para calcular las pérdidas. File state and federal taxes free En este caso, puede que no tenga ni ganancias ni pérdidas. File state and federal taxes free Consulte Base Distinta al Costo en el capítulo 13. File state and federal taxes free Canjes no Sujetos a Impuestos Esta sección trata sobre los canjes que no suelen generar una ganancia sujeta a impuestos o pérdida deducible. File state and federal taxes free Para obtener más información acerca de los canjes no sujetos a impuestos, consulte el capítulo 1 de la Publicación 544, en inglés. File state and federal taxes free Intercambio de bienes del mismo tipo. File state and federal taxes free   Si canjea bienes comerciales o de inversión por otros bienes comerciales o de inversión de un mismo tipo, no paga impuestos sobre las ganancias ni deduce pérdidas hasta que venda o enajene el bien que reciba. File state and federal taxes free Para estar exento de impuestos, el canje tiene que satisfacer las seis condiciones siguientes: Los bienes tienen que ser comerciales o de inversión. File state and federal taxes free Tiene que ser dueño de los bienes que canjea y los que recibe para fines de uso productivo en su ocupación o negocio o para inversión. File state and federal taxes free Ninguno de los bienes se puede usar para propósitos personales, como por ejemplo su vivienda o automóvil familiar. File state and federal taxes free Los bienes no pueden ser principalmente para la venta. File state and federal taxes free Los bienes que canjee y los que reciba no pueden ser bienes que venda a clientes, como mercancías. File state and federal taxes free Los bienes no pueden ser acciones, bonos, pagarés, derechos de acción, certificados de fideicomiso o derecho de usufructo ni otros valores o evidencia de deudas o intereses, incluidas las participaciones en sociedades colectivas. File state and federal taxes free Sin embargo, vea Special rules for mutual ditch, reservoir, or irrigation company stock (Reglas especiales para acciones de compañías de zanjas de uso compartido, embalses o represas o de riego) en el capítulo 4 de la Publicación 550 para ver una excepción. File state and federal taxes free Además, puede tener un canje no sujeto a impuestos de acciones de sociedades anónimas conforme a una regla distinta, como se describe más adelante. File state and federal taxes free Tiene que canjear bienes del mismo tipo. File state and federal taxes free El canje de bienes raíces por bienes raíces, o de bienes muebles por bienes muebles similares, es un canje de bienes del mismo tipo. File state and federal taxes free El canje de un edificio de apartamentos habitacional por un edificio de tienda o de un furgón por una camioneta es un canje de bienes del mismo tipo. File state and federal taxes free El canje de maquinaria por un edificio de tienda no es un canje de bienes del mismo tipo. File state and federal taxes free Los bienes raíces ubicados dentro de los Estados Unidos y aquéllos ubicados fuera de los Estados Unidos no son bienes del mismo tipo. File state and federal taxes free Asimismo, los bienes muebles utilizados predominantemente dentro de los Estados Unidos y los bienes muebles utilizados predominantemente fuera de los Estados Unidos no son bienes del mismo tipo. File state and federal taxes free Los bienes que se reciben tienen que identificarse por escrito dentro de los 45 días después de la fecha en que haya traspasado los bienes entregados en el canje. File state and federal taxes free Los bienes que se reciben tienen que recibirse a más tardar para una de las fechas siguientes, la que suceda antes: El día número 180 después de la fecha en que usted traspasó los bienes entregados en el canje o La fecha de vencimiento, incluidas las prórrogas, de su declaración de impuestos del año en que se produzca el traspaso de los bienes entregados en el canje. File state and federal taxes free   Puede aplicar una regla especial si canjea bienes con una parte vinculada en un intercambio de bienes del mismo tipo. File state and federal taxes free Consulte Transacciones entre Partes Vinculadas , más adelante en este capítulo. File state and federal taxes free Además, consulte el capítulo 1 de la Publicación 544, en inglés, para obtener más información acerca de los intercambios de bienes comerciales y de reglas especiales para intercambios con intermediarios calificados o de varios bienes. File state and federal taxes free Intercambio parcialmente no sujeto a impuestos. File state and federal taxes free   Si recibe dinero o bienes que no son del mismo tipo además de bienes del mismo tipo, y se cumplen las seis condiciones anteriores, significa que tiene un canje parcialmente no sujeto a impuestos. File state and federal taxes free Se gravan impuestos sobre las ganancias que obtenga, pero sólo hasta la cantidad de dinero y el valor justo de mercado de los bienes que reciba que no sean del mismo tipo. File state and federal taxes free No puede deducir una pérdida. File state and federal taxes free Traspaso de bienes del mismo tipo y de bienes que no son del mismo tipo. File state and federal taxes free   Si entrega bienes que no son del mismo tipo además de bienes del mismo tipo, tiene que reconocer pérdidas o ganancias en aquéllos que entregue que no sean del mismo tipo. File state and federal taxes free Las pérdidas o ganancias son la diferencia entre la base ajustada de los bienes que no son del mismo tipo y su valor justo de mercado. File state and federal taxes free Bienes del mismo tipo y dinero traspasados. File state and federal taxes free   Si se satisfacen todas las condiciones (1) a (6) que aparecen enumeradas anteriormente, tiene un canje no sujeto a impuestos aun si paga dinero además de los bienes del mismo tipo. File state and federal taxes free Base de bienes recibidos. File state and federal taxes free   Para calcular la base de los bienes recibidos, consulte Intercambios no Tributables en el capítulo 13. File state and federal taxes free Cómo declarar el canje. File state and federal taxes free   Tiene que declarar el canje de bienes del mismo tipo en el Formulario 8824, Like-Kind Exchanges (Intercambio de bienes del mismo tipo) en inglés. File state and federal taxes free Si calcula pérdidas o ganancias reconocidas en el Formulario 8824, declárelas en el Anexo D (Formulario 1040) o en el Formulario 4797, Sales of Business Property (Ventas de bienes comerciales), en inglés, según corresponda. File state and federal taxes free Vea las instrucciones para la línea 22 en las Instrucciones para el Formulario 8824, disponibles en inglés. File state and federal taxes free   Para obtener más información acerca del uso del Formulario 4797, consulte el capítulo 4 de la Publicación 544, en inglés. File state and federal taxes free Acciones de sociedades anónimas. File state and federal taxes free   Los siguientes canjes de acciones de sociedades anónimas generalmente no resultan en una ganancia sujeta a impuestos o pérdida deducible. File state and federal taxes free Reorganizaciones de sociedades anónimas. File state and federal taxes free   En algunos casos, una compañía le entregará acciones ordinarias a cambio de acciones preferentes, acciones preferentes a cambio de acciones ordinarias, o bien acciones de una sociedad anónima a cambio de acciones de otra. File state and federal taxes free Si esto es resultado de una fusión, recapitalización, traspaso a una sociedad anónima controlada, bancarrota (quiebra), división de sociedades anónimas, adquisición de sociedades anónimas u otra reorganización de sociedades anónimas, usted no reconoce pérdidas ni ganancias. File state and federal taxes free Acciones por acciones de la misma sociedad anónima. File state and federal taxes free   Puede intercambiar acciones ordinarias por acciones ordinarias o acciones preferentes por acciones preferentes de la misma sociedad anónima sin tener pérdidas ni ganancias reconocidas. File state and federal taxes free Esto es aplicable en un canje entre dos accionistas y también en un canje entre un accionista y la sociedad anónima. File state and federal taxes free Acciones y bonos convertibles. File state and federal taxes free   Normalmente, no tendrá pérdidas ni ganancias reconocidas si convierte bonos en acciones o acciones preferentes en acciones ordinarias de la misma sociedad anónima, según un privilegio de conversión en los términos del bono o del certificado de las acciones preferentes. File state and federal taxes free Bienes por acciones de una sociedad anónima controlada. File state and federal taxes free   Si traspasa bienes a una sociedad anónima únicamente a cambio de acciones de esa sociedad anónima, e inmediatamente después del canje usted se queda con el control de la sociedad anónima, normalmente no reconocerá pérdidas ni ganancias. File state and federal taxes free Esta regla se aplica a personas físicas y a grupos que traspasan bienes a una sociedad anónima. File state and federal taxes free No es aplicable si la sociedad anónima es una sociedad inversionista. File state and federal taxes free   Para estos efectos y para estar en control de una sociedad anónima, usted o su grupo de cesionistas tiene que poseer, inmediatamente después del intercambio, por lo menos el 80% del poder total combinado de votos de todas las clases de acciones con derecho a voto y por lo menos el 80% de las acciones en circulación de cada clase de acción sin derecho a voto de la sociedad anónima. File state and federal taxes free   Si esta disposición es aplicable en su caso, puede tener que tenga que adjuntar a la declaración de impuestos una declaración completa de todo hecho pertinente al intercambio. File state and federal taxes free Para más detalles, vea la sección 1. File state and federal taxes free 351-3 del Reglamento. File state and federal taxes free Información adicional. File state and federal taxes free   Para obtener más información acerca de los canjes de acciones, consulte Nontaxable Trades (Canjes no sujetos a impuestos) en el capítulo 4 de la Publicación 550, en inglés. File state and federal taxes free Pólizas de seguros y anualidades. File state and federal taxes free   No tendrá ganancias ni pérdidas reconocidas si el asegurado o pensionista es el mismo en ambos contratos y usted intercambia: Un contrato de seguro de vida por otro contrato de seguro de vida o por un contrato dotal o de anualidad, o por un contrato de cuidados a largo plazo calificado; Un contrato dotal por otro contrato dotal que estipule pagos regulares, a partir de una fecha no posterior a la fecha de inicio conforme al contrato antiguo o por un contrato de anualidad o por un contrato de cuidados a largo plazo calificado; Un contrato de anualidad por otro contrato de anualidad o por un contrato de cuidados a largo plazo calificado o Un contrato de cuidados a largo plazo calificado por un contrato de cuidados a largo plazo calificado. File state and federal taxes free   Puede que tampoco tenga que reconocer pérdidas ni ganancias en un intercambio de parte de un contrato de anualidad por otro contrato de anualidad. File state and federal taxes free Para información sobre traspasos completados antes del 24 de octubre de 2011, consulte la Revenue Ruling 2003-76 (Resolución Administrativa Tributaria 2003-76 en el Internal Revenue Bulletin 2003-33 (Boletín de Impuestos Internos 2003-33), en inglés, y la Revenue Procedure 2008-24 (Procedimiento Tributario 2008-24) en el Internal Revenue Bulletin 2008-13 (Boletín de Impuestos Internos 2008-13). File state and federal taxes free La Resolución Administrativa Tributaria 2003-76 está disponible en www. File state and federal taxes free irs. File state and federal taxes free gov/irb/2003-33_IRB/ar11. File state and federal taxes free html. File state and federal taxes free El Procedimiento Tributario 2008-24 está disponible en www. File state and federal taxes free irs. File state and federal taxes free gov/irb/2008-3_IRB/ar13. File state and federal taxes free html. File state and federal taxes free Para información sobre traspasos completados el 24 de octubre de 2011 o después, consulte la Resolución Administrativa Tributaria 2003-76, indicada anteriormente, y el Revenue Procedure 2011-38 (Procedimiento Tributario 2011-38) en el Internal Revenue Bulletin 2011-30 (Boletín de Impuestos Internos 2011-30), en inglés. File state and federal taxes free El Procedimiento Tributario 2011-38 está disponible en www. File state and federal taxes free irs. File state and federal taxes free gov/irb/2011-30_IRB/ar09. File state and federal taxes free html. File state and federal taxes free   Para años tributarios que empiezan después del 31 de diciembre de 2010, las cantidades recibidas como una anualidad por un período de 10 años o más o por la vida de una o más personas físicas, conforme a cualquier parte de un contrato de anualidad, contrato dotal o de seguro de vida, son tratadas como un contrato por separado y se consideran anualidades parciales. File state and federal taxes free Puede empezar a recibir los pagos correspondientes a una parte de una anualidad, contrato dotal o contrato de seguro de vida (anualización), provisto que el período de su distribución sea por 10 años o más, o por la vida de una o más personas físicas. File state and federal taxes free La inversión en el contrato es asignada entre la parte del contrato cuyas cantidades se reciban como una anualidad y la parte del contrato cuyas cantidades no se reciban como una anualidad. File state and federal taxes free   Los intercambios de contratos no incluidos en esta lista, como por ejemplo un contrato de anualidad por un contrato de seguro dotal, o bien un contrato de seguro dotal o anualidad por un contrato de seguro de vida, están sujetos a impuestos. File state and federal taxes free Desmutualización de compañías de seguros de vida. File state and federal taxes free   Si recibió acciones a cambio de su participación en el patrimonio neto como titular de póliza o pensionista, normalmente no tendrá pérdidas ni ganancias reconocidas. File state and federal taxes free Consulte Demutualization of Life Insurance Companies (Desmutualización de compañías de seguros de vida) en la Publicación 550, en inglés. File state and federal taxes free Pagarés o bonos del Tesoro de los Estados Unidos. File state and federal taxes free   Puede canjear ciertas emisiones de obligación del Tesoro de los Estados Unidos por otras emisiones designadas por el Secretario del Tesoro, sin pérdidas ni ganancias reconocidas en el canje. File state and federal taxes free Vea información adicional sobre este tema en el tema titulado Savings bonds traded (Cambio de los bonos de ahorro), en el capítulo 1 de la Publicación 550, en inglés. File state and federal taxes free Traspasos entre Cónyuges En general, no se reconocen las pérdidas ni las ganancias en un traspaso de bienes de una persona física a (o en fideicomiso para el beneficio de) un cónyuge, o en caso de divorcio, a un ex cónyuge. File state and federal taxes free Esta regla de no reconocimiento no es aplicable en las siguientes situaciones: El cónyuge o ex cónyuge beneficiario es extranjero no residente. File state and federal taxes free Se traspasan bienes en fideicomiso y la obligación excede de la base. File state and federal taxes free Las ganancias tienen que ser reconocidas en la medida en que la cantidad de las obligaciones asumidas por el fideicomiso, más las demás obligaciones sobre los bienes, sean mayores que la base ajustada de los mismos. File state and federal taxes free Para otras situaciones, vea el tema titulado Transfers Between Spouses (Traspasos entre cónyuges), en el capítulo 4 de la Publicación 550, en inglés. File state and federal taxes free El beneficiario trata todo traspaso de bienes a un cónyuge o ex cónyuge, sobre el cual no se reconocen pérdidas ni ganancias, como un regalo y no se considera venta ni intercambio. File state and federal taxes free La base del beneficiario en los bienes será la misma que la base ajustada del donante inmediatamente antes del traspaso. File state and federal taxes free Esta regla de traslado de la base se aplica independientemente de si la base ajustada de bienes traspasados es menor que, igual a, o mayor que el valor justo de mercado al momento del traspaso o menor que, igual a, o mayor que toda compensación pagada por el beneficiario. File state and federal taxes free Esta regla es aplicable en la determinación de ganancias y pérdidas. File state and federal taxes free Una ganancia reconocida sobre un traspaso de fideicomiso aumenta la base. File state and federal taxes free Un traspaso de bienes está relacionado con un divorcio si el traspaso sucede dentro de 1 año después de la fecha en la que termina el matrimonio o si se relaciona con la terminación del matrimonio. File state and federal taxes free Transacciones entre Partes Vinculadas Hay reglas especiales que son aplicables a la venta o canje de bienes entre partes vinculadas. File state and federal taxes free Ganancias sobre ventas o canje de bienes depreciables. File state and federal taxes free   Su ganancia de la venta o canje de bienes a una parte vinculada puede ser ingreso ordinario, y no ganancia de capital, si la parte que recibe los bienes puede depreciarlos. File state and federal taxes free Para obtener más información, consulte el capítulo 3 de la Publicación 544, en inglés. File state and federal taxes free Intercambio de bienes del mismo tipo. File state and federal taxes free   Normalmente, si canjea bienes comerciales o de inversión por otros bienes comerciales o de inversión del mismo tipo, no se reconocen pérdidas ni ganancias. File state and federal taxes free Consulte Intercambios de bienes del mismo tipo , anteriormente, bajo Canjes no Sujetos a Impuestos. File state and federal taxes free   Esta regla también es aplicable a los canjes de bienes entre partes vinculadas, lo que se define a continuación en Pérdidas sobre ventas o canjes de bienes . File state and federal taxes free Sin embargo, si usted o la parte vinculada enajena los bienes del mismo tipo dentro de los 2 años después del canje, ambos tienen que declarar pérdidas o ganancias no reconocidas en el canje original en la declaración presentada para el año en que se produzca la última enajenación. File state and federal taxes free Las excepciones a esta regla se hallan en el tema titulado Related Party Transactions (Transacciones entre partes vinculadas), en el capítulo 4 de la Publicación 550, en inglés. File state and federal taxes free Pérdidas sobre ventas o canjes de bienes. File state and federal taxes free   No puede deducir una pérdida sobre la venta o canje de bienes, salvo una distribución de la liquidación completa de una sociedad anónima, si la transacción se hace directa o indirectamente entre usted y las siguientes partes vinculadas: Miembros de su familia. File state and federal taxes free Incluye únicamente a sus hermanos y hermanas, medios hermanos y medias hermanas, cónyuge, antecesores (padres, abuelos, etc. File state and federal taxes free ) y descendientes directos (hijos, nietos, etcétera). File state and federal taxes free Una sociedad colectiva en la que tuvo directa o indirectamente más del 50% de la participación en el capital o en las utilidades. File state and federal taxes free Una sociedad anónima en la que tuvo directa o indirectamente más del 50% del valor de las acciones en circulación. File state and federal taxes free Consulte Propiedad implícita de acciones , más adelante. File state and federal taxes free Una organización caritativa o educativa exenta de impuestos que usted o un miembro de su familia controla directa o indirectamente, de cualquier forma o método, sin importar si este control es ejecutable legalmente. File state and federal taxes free   Además, no se puede deducir una pérdida sobre la venta o canje de bienes, si la transacción se hace directa o indirectamente entre las siguientes partes vinculadas: Un cesionista y un fiduciario, o el fiduciario y el beneficiario, de cualquier fideicomiso. File state and federal taxes free Fiduciarios de dos fideicomisos diferentes, o el fiduciario y el beneficiario de dos fideicomisos diferentes, si la misma persona es el cesionista de ambos fideicomisos. File state and federal taxes free Un fiduciario de fideicomiso y una sociedad anónima en la que más del 50% del valor de las acciones en circulación son de propiedad directa o indirecta del fideicomiso o para el mismo, o bien del cesionista del fideicomiso o para el mismo. File state and federal taxes free Una sociedad anónima y una sociedad colectiva si las mismas personas poseen más del 50% del valor de las acciones en circulación de la sociedad anónima y más del 50% de participación en el capital o participación en las utilidades de la sociedad colectiva. File state and federal taxes free Dos sociedades anónimas de tipo S si las mismas personas poseen más del 50% del valor de las acciones en circulación de cada sociedad anónima. File state and federal taxes free Dos sociedades anónimas, una de las cuales es una sociedad anónima de tipo S, si las mismas personas poseen más del 50% del valor de las acciones en circulación de cada sociedad anónima. File state and federal taxes free Un albacea y un beneficiario de un caudal hereditario (excepto en el caso de venta o canje para satisfacer una asignación testamentaria pecuniaria). File state and federal taxes free Dos sociedades anónimas que sean miembros del mismo grupo controlado. File state and federal taxes free (Sin embargo, en ciertas condiciones estas pérdidas no son denegadas, pero se tienen que diferir). File state and federal taxes free Dos sociedades colectivas si las mismas personas poseen, directa o indirectamente, más del 50% de la participación en el capital o de las utilidades en ambas sociedades colectivas. File state and federal taxes free Ventas o canjes de bienes múltiples. File state and federal taxes free   Si vende a una parte vinculada o canjea con ésta una cantidad de paquetes de acciones o bienes en una suma global, tiene que calcular las pérdidas o ganancias por separado para cada paquete de acciones o bienes. File state and federal taxes free Es posible que la ganancia por cada artículo pueda estar sujeta a impuestos. File state and federal taxes free Sin embargo, no puede deducir la pérdida de artículo alguno. File state and federal taxes free Tampoco puede reducir las ganancias provenientes de la venta de ninguno de estos artículos por las pérdidas provenientes de la venta de ninguno de los demás artículos. File state and federal taxes free Transacciones indirectas. File state and federal taxes free   No puede deducir las pérdidas de la venta de acciones a través de su agente si, conforme a un plan dispuesto previamente, una parte vinculada compra las mismas acciones que eran de usted. File state and federal taxes free Esto no es aplicable a un canje entre partes vinculadas a través de un intercambio que sea absolutamente fortuito y que no haya sido programado con antelación. File state and federal taxes free Propiedad implícita de acciones. File state and federal taxes free   Para determinar si una persona posee directa o indirectamente acciones vigentes de una sociedad anónima, se aplican las siguientes reglas: Regla 1. File state and federal taxes free   Las acciones de propiedad directa o indirecta de o para una sociedad anónima, sociedad colectiva, caudal hereditario o fideicomiso se consideran de propiedad proporcionalmente por o para sus accionistas, socios o beneficiarios. File state and federal taxes free Regla 2. File state and federal taxes free   Se considera que una persona es propietaria de las acciones poseídas directa o indirectamente por o para su familia. File state and federal taxes free La familia incluye únicamente a hermanos y hermanas, medios hermanos y medias hermanas, cónyuge, antecesores y descendientes directos. File state and federal taxes free Regla 3. File state and federal taxes free   Se considera que una persona física que sea propietaria de acciones de una sociedad anónima, siempre y cuando no sea mediante la aplicación de la Regla 2, es propietaria de las acciones de las cuales su socio es propietario directo o indirecto. File state and federal taxes free Regla 4. File state and federal taxes free   Al aplicar la Regla 1, 2 ó 3, las acciones de las cuales es dueña implícita una persona conforme a la Regla 1 se consideran realmente propiedad de esa persona. File state and federal taxes free Sin embargo, las acciones de propiedad implícita de una persona bajo la Regla 2 ó 3 no se consideran propiedad de esa persona si se usa nuevamente la Regla 2 ó 3 para hacer que otra persona sea el propietario implícito de dichas acciones. File state and federal taxes free Bienes recibidos de una parte vinculada. File state and federal taxes free    Si vende o canjea con ganancia bienes que adquirió de una parte vinculada, usted reconoce la ganancia solamente en la medida en que sea más que la pérdida previamente denegada a la parte vinculada. File state and federal taxes free Esta regla es aplicable solamente si es cesionario original y adquiere los bienes mediante compra o intercambio. File state and federal taxes free Esta regla no es aplicable si las pérdidas de la parte vinculada fueron denegadas debido a reglas de las ventas ficticias descritas en el capítulo 4 de la Publicación 550 bajo Wash Sales (Ventas ficticias), en inglés. File state and federal taxes free   Si vende o canjea con pérdida bienes que adquirió de una parte vinculada, no puede reconocer la pérdida que no fue permisible para la parte vinculada. File state and federal taxes free Ejemplo 1. File state and federal taxes free Su hermano le vende acciones por $7,600. File state and federal taxes free Su base de costo es $10,000. File state and federal taxes free Su hermano no puede deducir la pérdida de $2,400. File state and federal taxes free Después, usted vende las mismas acciones a una parte no vinculada por $10,500, obteniendo una ganancia de $2,900. File state and federal taxes free La ganancia a declarar es $500, es decir, la ganancia de $2,900 menos la pérdida de $2,400 no permitida a su hermano. File state and federal taxes free Ejemplo 2. File state and federal taxes free Si en el Ejemplo 1 usted vende las acciones por $6,900 en lugar de $10,500, su pérdida reconocida es solamente $700 (su base de $7,600 menos $6,900). File state and federal taxes free No puede deducir la pérdida no permitida a su hermano. File state and federal taxes free Pérdidas y Ganancias de Capital Esta sección explica el trato tributario de las ganancias y pérdidas de diferentes tipos de transacciones de inversiones. File state and federal taxes free Carácter de las pérdidas o ganancias. File state and federal taxes free   Debe clasificar sus ganancias y pérdidas como pérdidas o ganancias ordinarias o de capital. File state and federal taxes free Luego, debe clasificar sus ganancias y pérdidas de capital, ya sea a corto plazo o a largo plazo. File state and federal taxes free Si tiene ganancias y pérdidas a largo plazo, tiene que identificar las ganancias y pérdidas a una tasa de 28%. File state and federal taxes free Si tiene ganancias netas de capital, también tiene que identificar toda ganancia no recuperada conforme a la sección 1250. File state and federal taxes free   La clasificación e identificación correcta le ayuda a calcular el límite sobre las pérdidas de capital y el impuesto correcto sobre las ganancias de capital. File state and federal taxes free La declaración de las ganancias y pérdidas de capital se explica en el capítulo 16 . File state and federal taxes free Pérdidas o Ganancias Ordinarias o de Capital Si tiene una ganancia sujeta a impuestos o una pérdida deducible proveniente de una transacción, es posible que sea ganancia o pérdida ordinaria o de capital, dependiendo de las circunstancias. File state and federal taxes free Normalmente, la venta o canje de bienes de capital (definido a continuación) resulta en una pérdida o ganancia de capital. File state and federal taxes free La venta o canje de bienes que no son de capital generalmente resulta en una pérdida o ganancia ordinaria. File state and federal taxes free Según las circunstancias, una pérdida o ganancia sobre la venta o canje de bienes utilizados en su ocupación o negocio puede tratarse como ordinaria o de capital, como se explica en la Publicación 544, en inglés. File state and federal taxes free En algunas situaciones, parte de las pérdidas o ganancias puede ser pérdida o ganancia de capital y otra parte puede ser pérdida o ganancia ordinaria. File state and federal taxes free Bienes de Capital y Bienes que no Son de Capital La mayor parte de los bienes que usted posee y usa para fines personales, de placer o inversión constituye bienes de capital. File state and federal taxes free Ejemplos de éstos incluyen: Acciones o bonos que tenga en su cuenta personal; Una vivienda de la cual usted es dueño y que usan usted y su familia; Mobiliario doméstico; Un automóvil usado para recreación o para trasladarse de su hogar a su trabajo; Colecciones de monedas o estampillas; Gemas y joyas y Oro, plata o cualquier otro metal. File state and federal taxes free Todo bien que usted posea es bien de capital, a excepción de los siguientes bienes que no son de capital: Los bienes que posee principalmente para la venta a clientes o que físicamente formarán parte de la mercancía para la venta a clientes. File state and federal taxes free Para una excepción a esta regla, vea Obras Musicales de Creación Propia Tratadas como Bienes de Capital , más adelante. File state and federal taxes free Bienes depreciables usados en su ocupación o negocio, aun cuando estén completamente depreciados. File state and federal taxes free Bienes raíces que usa en su ocupación o negocio. File state and federal taxes free Derechos de autor, composiciones literarias, musicales o artísticas, cartas o memorandos, o bienes similares que sean: Creados con su propio esfuerzo, Preparados o producidos para usted (en el caso de una carta, memorándum o bienes similares) o Adquiridos bajo ciertas circunstancias (por ejemplo, como regalo), dándole a usted derecho a la base de la persona que creó la propiedad o para quien se preparó o se produjo. File state and federal taxes free Para una excepción a esta regla, vea Obras Musicales de Creación Propia Tratadas como Bienes de Capital , más adelante. File state and federal taxes free Cuentas o documentos por cobrar adquiridos en el curso normal de su ocupación o negocio por servicios prestados o provenientes de la venta de bienes que se describen en el punto (1). File state and federal taxes free Publicaciones del Gobierno de los Estados Unidos que recibió del gobierno en forma gratuita o por menos del precio de venta normal, o que compró en circunstancias que le dieron derecho a la base de alguien que recibió las publicaciones en forma gratuita o por menos del precio de venta normal. File state and federal taxes free Algunos instrumentos financieros derivados de productos básicos mantenidos por revendedores de derivados de productos básicos. File state and federal taxes free Transacciones de cobertura, pero sólo si la transacción está claramente identificada como transacción de este tipo antes del cierre del día en que se adquirió, se originó o en que usted la firmó. File state and federal taxes free Suministros del tipo que se usa o consume regularmente en el curso normal de su ocupación o negocio. File state and federal taxes free Bienes de Inversión Los bienes de inversión son bienes de capital. File state and federal taxes free Normalmente, una ganancia o pérdida proveniente de su venta o canje es una ganancia o pérdida de capital. File state and federal taxes free Oro, plata, estampillas, monedas, gemas, etcétera. File state and federal taxes free   Éstos son bienes de capital, excepto cuando están en posesión de un revendedor con fines de venta. File state and federal taxes free Normalmente, la pérdida o ganancia que asume de esta venta o canje es una pérdida o ganancia de capital. File state and federal taxes free Acciones, derechos de suscripción y bonos. File state and federal taxes free   Todo lo anterior (incluidas las acciones recibidas como dividendo) son bienes de capital, excepto cuando un revendedor de valores los tiene para la venta. File state and federal taxes free Sin embargo, si posee acciones de un pequeño negocio, consulte Pérdidas en Acciones conforme a la Sección 1244 (Pequeño Negocio) , más adelante, y Losses on Small Business Investment Company Stock (Pérdidas sobre acciones de sociedad inversionista especializada en pequeños negocios), en el capítulo 4 de la Publicación 550, en inglés. File state and federal taxes free Bienes de Uso Personal Los bienes mantenidos sólo para uso personal y no para inversión son bienes de capital y, por lo tanto, tiene que declarar una ganancia procedente de su venta como ganancia de capital. File state and federal taxes free Sin embargo, no puede deducir una pérdida por la venta de bienes de uso personal. File state and federal taxes free Obras Musicales de Creación Propia Tratadas como Bienes de Capital Puede optar por tratar las obras musicales y los derechos de autor asociados con obras musicales como bienes de capital al venderlos o intercambiarlos si: Creó dichos bienes por medio de sus propios esfuerzos o Adquirió los bienes bajo condiciones (como regalo, por ejemplo) que le dieron derecho a la base de la persona que creó dichos bienes o de la persona para quien fueron preparados o producidos. File state and federal taxes free Tiene que elegir una opción distinta para cada obra musical (o derecho de autor asociado con una obra musical) vendida o intercambiada durante el año tributario. File state and federal taxes free Tiene que elegir la opción en, o antes de, la fecha de vencimiento del plazo de entrega (incluyendo prórrogas) de la declaración de impuestos del año de la venta o intercambio. File state and federal taxes free Tiene que anotar la opción en el Formulario 8949, considerando la venta o intercambio como venta o intercambio de bienes de capital, conforme al Formulario 8949, el Anexo D (Formulario 1040) y sus instrucciones por separado, en inglés. File state and federal taxes free Si desea obtener más información sobre el Formulario 8949 y el Anexo D (Formulario 1040), vea Cómo Declarar Ganancias y Pérdidas de Capital en el capítulo 16. File state and federal taxes free Además, vea el Anexo D (Formulario 1040), el Formulario 8949 y sus instrucciones por separado, en inglés. File state and federal taxes free Puede revocar esta opción si el IRS se lo aprueba. File state and federal taxes free Para obtener la aprobación del IRS, tiene que enviar una solicitud al IRS para que éste le provea una carta de decisión sobre este asunto tributario conforme al Revenue Procedure (Procedimiento tributario) correspondiente a su situación. File state and federal taxes free Vea, por ejemplo, el Procedimiento Tributario 2013-1, rectificado por el Anuncio 2013-9, que fue ampliado y modificado a su vez por el Procedimiento Tributario 2013-32, en el Internal Revenue Bulletin (Boletín de Impuestos Internos), en inglés, en www. File state and federal taxes free irs. File state and federal taxes free gov/irb/2013-01_IRB/ar06. File state and federal taxes free html. File state and federal taxes free Como alternativa, se le otorga una prórroga automática de 6 meses a partir de la fecha de vencimiento del plazo de entrega de su declaración de impuestos sobre el ingreso (excluyendo prórrogas) para revocar la opción, con la condición de que presente a tiempo la declaración de impuestos sobre el ingreso y, durante este plazo de prórroga de 6 meses, presente el Formulario 1040X en el que la venta o intercambio se considere como venta o intercambio de bienes no de capital. File state and federal taxes free Instrumentos de Deuda Descontados Trate como ganancia o pérdida de capital su pérdida o ganancia de la venta, rescate o retiro de un bono u otro instrumento de deuda originalmente emitido con descuento o comprado con descuento, excepto según se explica a continuación. File state and federal taxes free Deudas gubernamentales a corto plazo. File state and federal taxes free   Trate las ganancias sobre las deudas de un gobierno federal, estatal o local a corto plazo (que no sean deudas exentas de impuestos) como ingresos ordinarios hasta su parte proporcional del descuento de adquisición. File state and federal taxes free Este trato se aplica a deudas que tienen una fecha de vencimiento fija de no más de 1 año a partir de la fecha de emisión. File state and federal taxes free El descuento de adquisiciones es el precio de rescate establecido al vencimiento menos la base de la deuda. File state and federal taxes free   Sin embargo, no trate estas ganancias como ingreso en la medida en que haya incluido previamente el descuento en los ingresos. File state and federal taxes free Consulte Discount on Short-Term Obligations (Descuento sobre deudas a corto plazo) en el capítulo 1 de la Publicación 550, en inglés. File state and federal taxes free Deudas no gubernamentales a corto plazo. File state and federal taxes free   Trate las ganancias sobre las deudas no gubernamentales a corto plazo como ingresos ordinarios hasta su parte proporcional del descuento de la emisión original (OID, por sus siglas en inglés). File state and federal taxes free Este trato se aplica a deudas que tienen una fecha de vencimiento fija de no más de 1 año a partir de la fecha de emisión. File state and federal taxes free   Sin embargo, no tiene que volver a incluir en los ingresos la parte del descuento que haya incluido previamente en los mismos. File state and federal taxes free Consulte Discount on Short-Term Obligations (Descuento sobre deudas a corto plazo) en el capítulo 1 de la Publicación 550, en inglés. File state and federal taxes free Bonos de gobiernos estatales y locales exentos de impuestos. File state and federal taxes free   Si estos bonos se emitieron originalmente con un descuento antes del 4 de septiembre de 1982, o bien si los adquirió antes del 2 de marzo de 1984, trate su parte del OID como intereses exentos de impuestos. File state and federal taxes free Para calcular las pérdidas o ganancias por la venta o canje de estos bonos, reste su parte del OID de la cantidad obtenida. File state and federal taxes free   Si los bonos fueron emitidos después del 3 de septiembre de 1982 y adquiridos después del 1 de marzo de 1984, sume a la base ajustada su parte del OID para calcular la pérdida o ganancia. File state and federal taxes free Para obtener más información acerca de la base de estos bonos, consulte Discounted Debt Instruments (Instrumentos de deuda descontados) en el capítulo 4 de la Publicación 550, en inglés. File state and federal taxes free   Normalmente, las ganancias del descuento comercial están sujetas a impuestos sobre la enajenación o rescate de los bonos exentos de impuestos. File state and federal taxes free Si compró los bonos antes del 1 de mayo de 1993, la ganancia del descuento comercial es una ganancia de capital. File state and federal taxes free Si compró los bonos después del 30 de abril de 1993, la ganancia constituye ingresos ordinarios. File state and federal taxes free   Usted calcula el descuento comercial restando el precio que pagó por el bono de la suma del precio original de emisión del bono y la cantidad del OID acumulado desde la fecha de emisión que representó intereses para los accionistas anteriores. File state and federal taxes free Para obtener más información, consulte Market Discount Bonds (Bonos con descuento en el mercado) en el capítulo 1 de la Publicación 550, en inglés. File state and federal taxes free    Una pérdida sobre la venta u otra enajenación de bonos de gobiernos estatales o locales exentos de impuestos es deducible como pérdida de capital. File state and federal taxes free Rescate antes del vencimiento. File state and federal taxes free   Si un bono local o estatal emitido antes del 9 de junio de 1980 se rescata antes de su vencimiento, entonces el OID no le está sujeto a impuestos a usted. File state and federal taxes free   Si un bono local o estatal emitido después del 8 de junio de 1980 se rescata antes de su vencimiento, entonces la parte del OID que generó ingresos mientras tuvo el bono no le está sujeto a impuestos a usted. File state and federal taxes free Sin embargo, tiene que declarar la parte no devengada del OID como ganancia de capital. File state and federal taxes free Ejemplo. File state and federal taxes free El 2 de julio de 2002, fecha de emisión, usted compró un bono municipal de 6% a 20 años por $800. File state and federal taxes free La cantidad nominal del bono fue $1,000. File state and federal taxes free El descuento de $200 se atribuyó al OID. File state and federal taxes free En el momento en que se emitió el bono, el emisor no tenía intención de rescatarlo antes de su vencimiento. File state and federal taxes free El bono fue rescatable en su cantidad nominal después de 10 años de la fecha de emisión. File state and federal taxes free El emisor rescató el bono al término de 11 años (2 de julio de 2013) por la cantidad nominal de $1,000, más los intereses anuales devengados de $60. File state and federal taxes free El OID de $73, obtenido durante el tiempo que tuvo el bono, no está sujeto a impuestos. File state and federal taxes free Los intereses anuales devengados de $60 tampoco están sujetos a impuestos. File state and federal taxes free Sin embargo, tiene que declarar la parte no devengada del OID ($127) como ganancia de capital. File state and federal taxes free Instrumentos de deuda a largo plazo emitidos después de 1954 y antes del 28 de mayo de 1969 (o antes del 2 de julio de 1982 si son instrumentos de gobierno). File state and federal taxes free   Si vende, canjea o rescata para obtener ganancia uno de estos instrumentos de deuda, el ingreso ordinario será la parte de la ganancia que no sea superior a la parte proporcional del OID al momento de la venta o rescate. File state and federal taxes free El resto de la ganancia es ganancia de capital. File state and federal taxes free Sin embargo, si hubo intención de rescatar el instrumento de deuda antes de su vencimiento, toda la ganancia que no supere el total del OID se tratará como ingreso ordinario al momento de la venta. File state and federal taxes free Este trato de ganancia sujeta a impuestos también es aplicable a los instrumentos de sociedades anónimas emitidos después del 27 de mayo de 1969, conforme a un acuerdo escrito vinculante a partir del 27 de mayo de 1969, y en todo momento después de esta fecha. File state and federal taxes free Instrumentos de deuda a largo plazo emitidos después del 27 de mayo de 1969 (o después del 1 de julio de 1982 si son instrumentos de gobierno). File state and federal taxes free   Si es dueño de uno de estos instrumentos de deuda, tiene que incluir una parte del OID en su ingreso bruto cada año que posee el instrumento. File state and federal taxes free Su base de dicho instrumento de deuda aumenta con la cantidad del OID que incluyó en sus ingresos brutos. File state and federal taxes free Consulte Descuento de la Emisión Original (OID) en el capítulo 7 para obtener información acerca del OID que tiene que declarar en su declaración de impuestos. File state and federal taxes free   Si vende o canjea el instrumento de deuda antes de su vencimiento, la ganancia que obtiene es ganancia de capital. File state and federal taxes free Sin embargo, si al momento de la emisión original del instrumento hubo una intención de rescatarlo antes de su vencimiento, normalmente la ganancia es ganancia ordinaria hasta el límite del total del OID menos las cantidades del OID que previamente se incluyeron en sus ingresos. File state and federal taxes free En este caso, el resto de la ganancia es ganancia de capital. File state and federal taxes free Bonos con descuento en el mercado. File state and federal taxes free   Si el instrumento de deuda tiene descuento en el mercado y usted optó por incluir en el ingreso el descuento a medida que se acumulaba, aumente su base en el instrumento de deuda por el descuento acumulado para calcular la pérdida o ganancia de capital sobre la enajenación. File state and federal taxes free Si optó por no incluir en el ingreso el descuento a medida que se acumulaba, tiene que declarar la ganancia como ingreso ordinario de intereses hasta el monto del descuento comercial acumulado del instrumento. File state and federal taxes free El resto son ganancias de capital. File state and federal taxes free Consulte Market Discount Bonds (Bonos de descuento en el mercado) en el capítulo 1 de la Publicación 550, en inglés. File state and federal taxes free   Se aplica una regla diferente a los bonos con descuento en el mercado emitidos antes del 19 de julio de 1984 y comprados por usted antes del 1 de mayo de 1993. File state and federal taxes free Consulte Market discount bonds (Bonos de descuento en el mercado) bajo Discounted Debt Instruments (Instrumentos de deuda descontados) en el capítulo 4 de la Publicación 550, en inglés. File state and federal taxes free Redención de instrumento de deuda. File state and federal taxes free   Las cantidades recibidas por la redención de un instrumento de deuda se tratan del mismo modo que si hubiera vendido o canjeado dicho instrumento. File state and federal taxes free Pagarés de personas físicas. File state and federal taxes free   Si mantiene la deuda de una persona física que se emitió con OID después del 1 de marzo de 1984, generalmente tiene que incluir el OID en su ingreso actual, y las pérdidas o ganancias sobre la venta o redención de la deuda son, por lo general, pérdidas o ganancias de capital. File state and federal taxes free Se aplica una excepción a este caso si la deuda es un préstamo entre personas físicas y se satisfacen los requisitos siguientes: El prestamista no se dedica al negocio de prestar dinero. File state and federal taxes free La cantidad del préstamo, más la cantidad de los préstamos anteriores pendientes, es $10,000 o menos. File state and federal taxes free La evasión de impuestos federales no es uno de los principales objetivos del préstamo. File state and federal taxes free   Si corresponde la excepción, o si la deuda fue emitida antes del 2 de marzo de 1984, usted no incluye el OID en sus ingresos actuales. File state and federal taxes free Cuando venda o rescate la deuda, la parte de su ganancia que no sea superior a la parte devengada del OID en ese momento es ingreso ordinario. File state and federal taxes free El resto de la ganancia, si la hay, es ganancia de capital. File state and federal taxes free Las pérdidas sobre las ventas o rescates son pérdidas de capital. File state and federal taxes free Depósito en Instituciones Financieras Insolventes o en Quiebra Si pierde dinero que tenga depositado en un banco, cooperativa de crédito u otra institución financiera que ya no es solvente o está en bancarrota, tal vez pueda deducir su pérdida en una de las tres maneras siguientes: Pérdida ordinaria. File state and federal taxes free Pérdida fortuita. File state and federal taxes free Deuda incobrable no comercial (pérdida de capital a corto plazo). File state and federal taxes free  Para más información, vea Deposit in Insolvent or Bankrupt Financial Institution (Depósito en institución financiera insolvente o en quiebra) en el capítulo 4 de la Publicación 550, en inglés. File state and federal taxes free Venta de Anualidad Se considera ingreso ordinario la parte de una ganancia sobre la venta de un contrato de anualidad antes de su fecha de vencimiento y que se basa en los intereses acumulados en el contrato. File state and federal taxes free Pérdidas en Acciones Conforme a la Sección 1244 (Pequeño Negocio) Usted puede deducir su pérdida proveniente de la venta, canje o falta de valor de acciones conforme a la sección 1244 como una pérdida ordinaria en vez de una pérdida de capital. File state and federal taxes free Declare la pérdida en la línea 10 del Formulario 4797. File state and federal taxes free Toda ganancia sobre acciones conforme a la sección 1244 es ganancia de capital si las acciones son bienes de capital en su mano. File state and federal taxes free Declare la ganancia en el Formulario 8949. File state and federal taxes free Consulte Losses on Section 1244 (Small Business) Stock (Pérdidas de acciones (de pequeño negocio) conforme a la sección 1244), en el capítulo 4 de la Publicación 550, en inglés. File state and federal taxes free Si desea obtener más información sobre el Formulario 8949 y el Anexo D (Formulario 1040), vea Cómo Declarar Ganancias y Pérdidas de Capital en el capítulo 16. File state and federal taxes free Además, vea el Anexo D (Formulario 1040), el Formulario 8949 y sus instrucciones por separado, en inglés. File state and federal taxes free Período de Tenencia Si vendió o canjeó bienes de inversión, tiene que determinar el período de tenencia de los bienes. File state and federal taxes free Su período de tenencia determina si una pérdida o ganancia de capital fue a corto o largo plazo. File state and federal taxes free Corto o largo plazo. File state and federal taxes free   Si mantiene bienes de inversión por más de 1 año, las pérdidas o ganancias de capital son a largo plazo. File state and federal taxes free Si mantiene bienes por 1 año o menos, las pérdidas o ganancias de capital son a corto plazo. File state and federal taxes free   Para determinar el tiempo en que tuvo bienes de inversión, empiece a contar a partir del día siguiente a la fecha en que adquirió los bienes. File state and federal taxes free El día en que enajenó los bienes forma parte del período de tenencia. File state and federal taxes free Ejemplo. File state and federal taxes free Si compró bienes de inversión el 6 de febrero de 2012 y los vendió el 6 de febrero de 2013, el período de tenencia no es superior a un 1 año y, por lo tanto, tiene pérdida o ganancia de capital a corto plazo. File state and federal taxes free Si vendió los bienes el 7 de febrero de 2013, el período de tenencia es superior a un 1 año y, por lo tanto, tiene una pérdida o ganancia de capital a largo plazo. File state and federal taxes free Valores cotizados en un mercado establecido. File state and federal taxes free   En lo que respecta a valores cotizados en un mercado de valores establecido, el período de tenencia comienza el día siguiente a la fecha de transacción en que compró los valores y termina en la fecha de transacción en que los vendió. File state and federal taxes free    No confunda la fecha de transacción con la fecha de liquidación, para la cual es la fecha en que se tienen que entregar las acciones y se tiene que efectuar el pago. File state and federal taxes free Ejemplo. File state and federal taxes free Usted es contribuyente con base de método de efectivo y año natural para la presentación de su declaración. File state and federal taxes free El 30 de diciembre de 2013, vendió acciones con ganancias. File state and federal taxes free Según las reglas de la bolsa, la venta se cerró con la entrega de las acciones 4 días comerciales después de la venta, el 6 de enero de 2014. File state and federal taxes free Recibió el pago del valor de la venta el mismo día. File state and federal taxes free Declare la ganancia en la declaración del año 2013, aunque haya recibido el pago en el año 2014. File state and federal taxes free La ganancia es a largo o corto plazo dependiendo de si tuvo las acciones más de un año. File state and federal taxes free Su período de tenencia terminó el 30 de diciembre. File state and federal taxes free Si hubiera vendido las acciones con pérdidas, también habría declarado las pérdidas en su declaración del año 2013. File state and federal taxes free Pagarés y bonos del Tesoro de los Estados Unidos. File state and federal taxes free   El período de tenencia de pagarés y bonos de los EE. File state and federal taxes free UU. File state and federal taxes free vendidos en subasta en base a su rendimiento se inicia el día después de que el Secretario del Tesoro, mediante comunicados de prensa, dé notificación a los postores cuyas ofertas hayan sido aceptadas. File state and federal taxes free El período de tenencia de pagarés y bonos de los EE. File state and federal taxes free UU. File state and federal taxes free con rendimiento determinado vendidos en base a suscripciones se inicia el día después de que se presente la suscripción. File state and federal taxes free Servicio de inversión automático. File state and federal taxes free   Al determinar el período de tenencia de acciones compradas a través del banco u otro agente, se considera que las acciones enteras se compraron al inicio y las acciones fraccionarias se compraron al final. File state and federal taxes free El período de tenencia de usted comienza el día siguiente de la fecha de compra del banco. File state and federal taxes free Si una acción se compró en más de una fecha de compra, el período de tenencia de esa acción es un período de tenencia dividido. File state and federal taxes free Se considera que se compró una parte de esa acción en cada fecha en que el banco haya comprado la acción con pagos procedentes de fondos disponibles. File state and federal taxes free Canjes no sujetos a impuestos. File state and federal taxes free   Si adquiere bienes de inversión en un canje por otros bienes de inversión y la base de los nuevos bienes está determinada, en su totalidad o en parte, por la base de los antiguos bienes, el período de tenencia de los nuevos bienes comienza el día siguiente de la fecha en que adquirió los antiguos bienes. File state and federal taxes free Bienes recibidos como regalo. File state and federal taxes free   Si recibe un regalo de bienes y la base se determina por la base ajustada del donante, se considera que el período de tenencia ha empezado el mismo día en que empezó el período de tenencia del donante. File state and federal taxes free   Si la base está determinada por el valor justo de mercado de los bienes, el período de tenencia comienza el día siguiente de la fecha del regalo. File state and federal taxes free Bienes heredados. File state and federal taxes free   Por lo general, si usted heredó bienes de inversión, su ganancia o pérdida de capital en cualquier enajenación que realice luego con ese bien es una ganancia o pérdida de capital a largo plazo. File state and federal taxes free Esto es así independientemente de cuánto tiempo usted tuvo el bien como su propiedad. File state and federal taxes free Sin embargo, si usted heredó los bienes de alguien que falleció en el 2010, vea la información que aparece a continuación. File state and federal taxes free Bienes heredados de una persona que falleció en el año 2010. File state and federal taxes free   Si hereda bienes de inversión de un difunto que falleció en el año 2010, y el albacea del patrimonio del difunto optó por presentar el Formulario 8939, consulte la información provista por el albacea o vea la Publicación 4895, Tax Treatment of Property Acquired From a Decedent Dying in 2010 (Trato tributario de bienes adquiridos de un difunto que falleció en 2010), en inglés, para determinar su período de tenencia. File state and federal taxes free Bienes raíces comprados. File state and federal taxes free   Para calcular el tiempo que tuvo bienes raíces comprados conforme a un contrato incondicional, empiece a contar el día después de la fecha en que recibió el título de los bienes o la fecha después de la que tomó posesión de los bienes y asumió las obligaciones y privilegios de propietario, lo que sucediera primero. File state and federal taxes free Sin embargo, aceptar la entrega o tomar posesión de bienes raíces conforme a un contrato de opción no es suficiente para comenzar el período de tenencia. File state and federal taxes free El período de tenencia no puede comenzar hasta que haya un contrato de venta real. File state and federal taxes free El período de tenencia del vendedor no puede terminar antes de esa fecha. File state and federal taxes free Si recupera la posesión de bienes raíces. File state and federal taxes free   Si vende bienes raíces pero retiene un derecho prendario a los mismos, y más adelante recupera la posesión de dichos bienes raíces según los términos del contrato de venta, el período de tenencia correspondiente a una venta posterior abarca el período durante el cual fue dueño de los bienes raíces antes de la primera venta y el período después de que haya recuperado la posesión de los mismos. File state and federal taxes free El período de tenencia no incluye el período entre la primera venta y la recuperación de la posesión de los bienes raíces. File state and federal taxes free Es decir, no incluye el período durante el cual el primer comprador fue dueño de dichos bienes raíces. File state and federal taxes free Dividendos de acciones. File state and federal taxes free   El período de tenencia de las acciones que usted recibió como dividendo de acciones sujeto a impuestos comienza en la fecha de distribución. File state and federal taxes free   El período de tenencia de acciones nuevas que recibió como dividendo de acciones no sujeto a impuestos comienza el mismo día que el período de tenencia de las antiguas acciones. File state and federal taxes free Esta regla también se aplica a acciones adquiridas en una “escisión”, lo cual es una distribución de acciones o valores en una sociedad anónima controlada. File state and federal taxes free Derechos de suscripción no sujetos a impuestos. File state and federal taxes free   El período de tenencia de derechos de suscripción no sujetos a impuestos comienza el mismo día que el período de tenencia de las acciones precedentes. File state and federal taxes free El período de tenencia de acciones adquiridas a través del ejercicio de derechos de suscripción comienza en la fecha en que se ejerció el derecho. File state and federal taxes free Deudas Incobrables no Empresariales Si alguien le debe dinero que usted no puede cobrar, entonces tiene una deuda incobrable. File state and federal taxes free Tal vez pueda deducir la cantidad adeudada cuando calcule su impuesto para el año en que la deuda pierda todo su valor. File state and federal taxes free Normalmente, las deudas incobrables no empresariales son deudas incobrables que no obtuvo en el transcurso de la operación de su ocupación o negocio, y son deducibles como pérdidas de capital a corto plazo. File state and federal taxes free Para que las deudas incobrables no comerciales sean deducibles, tienen que perder totalmente su valor. File state and federal taxes free No puede deducir una deuda no comercial que ha perdido sólo parte de su valor. File state and federal taxes free Requisito de deuda genuina. File state and federal taxes free   Una deuda tiene que ser genuina para que pueda deducir la pérdida. File state and federal taxes free Una deuda es genuina si surge de una relación deudor−acreedor que se basa en una obligación válida y ejecutable de reembolsar una suma de dinero fija o determinable. File state and federal taxes free Requisito de base en la deuda incobrable. File state and federal taxes free    Para deducir una deuda incobrable, tiene que tener una base en la misma, es decir, tiene que haber incluido previamente la cantidad en sus ingresos o haber prestado su efectivo. File state and federal taxes free Por ejemplo, no puede declarar una deducción por deuda incobrable por una pensión por orden judicial para hijos menores que su ex cónyuge no haya pagado. File state and federal taxes free Si es contribuyente con base de método a base de efectivo (como la mayoría de las personas físicas), normalmente no puede declarar una deducción por deuda incobrable por sueldos, salarios, alquileres, honorarios, intereses, dividendos y conceptos similares no pagados. File state and federal taxes free Cuándo son deducibles las deudas incobrables. File state and federal taxes free   Puede tomar una deducción por deuda incobrable sólo en el año en que la deuda pierde su valor. File state and federal taxes free No tiene que esperar el vencimiento de una deuda para saber si ha perdido su valor. File state and federal taxes free Una deuda pierde su valor cuando ya no cabe la posibilidad de que se pague la cantidad adeudada. File state and federal taxes free   No es necesario llevar el asunto ante los tribunales si puede demostrar que la deuda sería incobrable a pesar de una sentencia de compensación monetaria dictada por un tribunal. File state and federal taxes free Sólo tiene que demostrar que ha tomado medidas razonables para cobrar la deuda. File state and federal taxes free En la mayoría de los casos, la quiebra del deudor demuestra suf
Print - Click this link to Print this page

Contact My Local Office in Wyoming

Face-to-face Tax Help

IRS Taxpayer Assistance Centers (TACs) are your source for personal tax help when you believe your tax issue can only be handled face-to-face. No appointment is necessary.

Keep in mind, many questions can be resolved online without waiting in line. Through IRS.gov you can:
• Set up a payment plan.
• Get a transcript of your tax return.
• Make a payment.
• Check on your refund.
• Find answers to many of your tax questions.

We are now referring all requests for tax return preparation services to other available resources. You can take advantage of free tax preparation through Free File, Free File Fillable Forms or through a volunteer site in your community. To find the nearest volunteer site location or to get more information about Free File, go to the top of the page and enter “Free Tax Help” in the Search box.

If you have a tax account issues and feel that it requires talking with someone face-to-face, visit your local TAC.

Caution:  Many of our offices are located in Federal Office Buildings. These buildings may not allow visitors to bring in cell phones with camera capabilities.

Multilingual assistance is available in every office. Hours of operation are subject to change.

Before visiting your local office click on "Services Provided" in the chart below to see what services are available. Services are limited and not all services are available at every TAC office and may vary from site to site. You can get these services on a walk-in basis.

City  Street Address  Days/Hours of Service  Telephone* 
Casper  100 E. B St.
Casper, WY 82601 

Tuesday - 10:45 a.m.-4:30 p.m.
Wednesday - 8:30 a.m.-4:30 p.m.
(Closed for lunch 12:30 p.m.-1:30 p.m.)
Thursday - 8:30 a.m.-1:00 p.m.

 

Services Provided

(307) 261-6390 
Cheyenne  5353 Yellowstone Rd.
Cheyenne, WY 82009 

Monday-Friday - 8:30 a.m.-4:30 p.m.
(Closed for lunch 12:30 p.m.-1:30 p.m.)

 

Services Provided

(307) 633-0888 
Sheridan  1949 Sugarland Dr.
Sheridan, WY 82801 

Monday-Friday - 8:30 a.m.-4:30 p.m.
(Closed for lunch 12:30 p.m.-1:30 p.m.)

 

Services Provided

(307) 672-2788 

* Note: The phone numbers in the chart above are not toll-free for all locations. When you call, you will reach a recorded business message with information about office hours, locations and services provided in that office. If face-to-face assistance is not a priority for you, you may also get help with IRS letters or resolve tax account issues by phone, toll free at 1-800-829-1040 (individuals) or 1-800-829-4933 (businesses). 

For information on where to file your tax return please see Where to File Addresses

The Taxpayer Advocate Service: Call 307-633-0800 in the Cheyenne area or 1-877-777-4778 elsewhere, or see Publication 1546, The Taxpayer Advocate Service of the IRS. For further information, see Tax Topic 104.

Partnerships

IRS and organizations all over the country are partnering to assist taxpayers. Through these partnerships, organizations are also achieving their own goals. These mutually beneficial partnerships are strengthening outreach efforts and bringing education and assistance to millions.

For more information about these programs for individuals and families, contact the Stakeholder Partnerships, Education and Communication Office at:

Internal Revenue Service
5353 Yellowstone Rd., RM 206A 
MS 6610CHE
Cheyenne, WY 82001

For more information about these programs for businesses, your local Stakeholder Liaison office establishes relationships with organizations representing small business and self-employed taxpayers. They provide information about the policies, practices and procedures the IRS uses to ensure compliance with the tax laws. To establish a relationship with us, use this list to find a contact in your state:

Stakeholder Liaison (SL) Phone Numbers for Organizations Representing Small Businesses and Self-employed Taxpayers.

Page Last Reviewed or Updated: 28-Mar-2014

The File State And Federal Taxes Free

File state and federal taxes free Publication 556 - Main Content Table of Contents Examination of ReturnsIf Your Return Is Examined Interest Netting Abatement of Interest Due to Error or Delay by the IRS Abatement of Interest for Individuals Affected by Presidentially Declared Disasters or Military or Terrorist Actions Offer in Compromise Appeal RightsAppeal Within the IRS Appeals to the Courts Refund or Credit of Overpayments Before Final Determination Claims for RefundTime for Filing a Claim for Refund Limit on Amount of Refund Processing Claims for Refund Reduced Refund How To Get Tax Help Examination of Returns Your return may be examined for a variety of reasons, and the examination may take place in any one of several ways. File state and federal taxes free After the examination, if any changes to your tax are proposed, you can either agree with those changes and pay any additional tax you may owe, or you can disagree with the changes and appeal the decision. File state and federal taxes free Examination selection criteria. File state and federal taxes free   Your return may be selected for examination on the basis of computer scoring. File state and federal taxes free A computer program called the Discriminant Inventory Function System (DIF) assigns a numeric score to each individual and some corporate tax returns after they have been processed. File state and federal taxes free If your return is selected because of a high score under the DIF system, the potential is high that an examination of your return will result in a change to your income tax liability. File state and federal taxes free   Your return may also be selected for examination on the basis of information received from third-party documentation, such as Forms 1099 and W-2, that does not match the information reported on your return. File state and federal taxes free Or, your return may be selected to address both the questionable treatment of an item and to study the behavior of similar taxpayers (a market segment) in handling a tax issue. File state and federal taxes free   In addition, your return may be selected as a result of information received from other sources on potential noncompliance with the tax laws or inaccurate filing. File state and federal taxes free This information can come from a number of sources, including newspapers, public records, and individuals. File state and federal taxes free The information is evaluated for reliability and accuracy before it is used as the basis of an examination or investigation. File state and federal taxes free Notice of IRS contact of third parties. File state and federal taxes free    The IRS must give you reasonable notice before contacting other persons about your tax matters. File state and federal taxes free You must be given reasonable notice in advance that, in examining or collecting your tax liability, the IRS may contact third parties such as your neighbors, banks, employers, or employees. File state and federal taxes free The IRS must also give you notice of specific contacts by providing you with a record of persons contacted on both a periodic basis and upon your request. File state and federal taxes free    This provision does not apply: To any pending criminal investigation, When providing notice would jeopardize collection of any tax liability, Where providing notice may result in reprisal against any person, or When you authorized the contact. File state and federal taxes free Taxpayer Advocate Service. File state and federal taxes free   The Taxpayer Advocate Service is an independent organization within the IRS whose goal is to help taxpayers resolve problems with the IRS. File state and federal taxes free If you have an ongoing issue with the IRS that has not been resolved through normal processes, or your problems with the IRS are causing financial difficulty, contact the Taxpayer Advocate Service. File state and federal taxes free    Before contacting the Taxpayer Advocate Service, you should first discuss any problem with a supervisor. File state and federal taxes free Your local Taxpayer Advocate will assist you if you are unable to resolve the problem with the supervisor. File state and federal taxes free   For more information, see Publication 1546. File state and federal taxes free See How To Get Tax Help , near the end of this publication, for more information about contacting the Taxpayer Advocate Service. File state and federal taxes free Comments from small business. File state and federal taxes free    The Small Business and Agricultural Regulatory Enforcement Ombudsman and 10 Regional Fairness Boards have been established to receive comments from small business about federal agency enforcement actions. File state and federal taxes free The Ombudsman will annually evaluate the enforcement activities of each agency and rate their responsiveness to small business. File state and federal taxes free If you wish to comment on the enforcement actions of the IRS, you can take any of the following steps. File state and federal taxes free Fax your comments to 1-202-481-5719. File state and federal taxes free Write to the following address: Office of the National Ombudsman U. File state and federal taxes free S. File state and federal taxes free Small Business Administration 409 3rd Street, SW Washington, DC 20416 Call 1-888-734-3247. File state and federal taxes free Send an email to ombudsman@sba. File state and federal taxes free gov. File state and federal taxes free File a comment or complaint online at www. File state and federal taxes free sba. File state and federal taxes free gov/ombudsman. File state and federal taxes free If Your Return Is Examined Some examinations are handled entirely by mail. File state and federal taxes free Examinations not handled by mail can take place in your home, your place of business, an Internal Revenue office, or the office of your authorized representative. File state and federal taxes free If the time, place, or method is not convenient for you, the examiner will try to work out something more suitable. File state and federal taxes free However, the IRS makes the final determination of when, where, and how the examination will take place. File state and federal taxes free Throughout the examination, you can act on your own behalf or have someone represent you or accompany you. File state and federal taxes free If you filed a joint return, either you or your spouse, or both, can meet with the IRS. File state and federal taxes free The person representing you can be any federally authorized practitioner, including an attorney, a certified public accountant, an enrolled agent (a person enrolled to practice before the IRS), an enrolled actuary, or the person who prepared the return and signed it as the preparer. File state and federal taxes free If you want someone to represent you in your absence, you must furnish that person with proper written authorization. File state and federal taxes free You can use Form 2848 or any other properly written authorization. File state and federal taxes free If you want to consult with an attorney, a certified public accountant, an enrolled agent, or any other person permitted to represent a taxpayer during an interview for examining a tax return or collecting tax, you should make arrangements with that person to be available for the interview. File state and federal taxes free In most cases, the IRS must suspend the interview and reschedule it. File state and federal taxes free The IRS cannot suspend the interview if you are there because of an administrative summons. File state and federal taxes free Third party authorization. File state and federal taxes free   If you checked the box in the signature area of your income tax return (Form 1040, Form 1040A, or Form 1040EZ) to allow the IRS to discuss your return with another person (a third party designee), this authorization does not replace Form 2848. File state and federal taxes free The box you checked on your return only authorizes the other person to receive information about the processing of your return and the status of your refund during the period your return is being processed. File state and federal taxes free For more information, see the instructions for your return. File state and federal taxes free Confidentiality privilege. File state and federal taxes free   Generally, the same confidentiality protection that you have with an attorney also applies to certain communications that you have with federally authorized practitioners. File state and federal taxes free   Confidential communications are those that: Advise you on tax matters within the scope of the practitioner's authority to practice before the IRS, Would be confidential between an attorney and you, and Relate to noncriminal tax matters before the IRS, or Relate to noncriminal tax proceedings brought in federal court by or against the United States. File state and federal taxes free   In the case of communications in connection with the promotion of a person's participation in a tax shelter, the confidentiality privilege does not apply to written communications between a federally authorized practitioner and that person, any director, officer, employee, agent, or representative of that person, or any other person holding a capital or profits interest in that person. File state and federal taxes free   A tax shelter is any entity, plan, or arrangement, a significant purpose of which is the avoidance or evasion of income tax. File state and federal taxes free Recordings. File state and federal taxes free    You can make an audio recording of the examination interview. File state and federal taxes free Your request to record the interview should be made in writing. File state and federal taxes free You must notify the examiner 10 days in advance and bring your own recording equipment. File state and federal taxes free The IRS also can record an interview. File state and federal taxes free If the IRS initiates the recording, you must be notified 10 days in advance and you can get a copy of the recording at your expense. File state and federal taxes free Transfers to another area. File state and federal taxes free    Generally, your return is examined in the area where you live. File state and federal taxes free But if your return can be examined more quickly and conveniently in another area, such as where your books and records are located, you can ask to have the case transferred to that area. File state and federal taxes free Repeat examinations. File state and federal taxes free    The IRS tries to avoid repeat examinations of the same items, but sometimes this happens. File state and federal taxes free If your tax return was examined for the same items in either of the 2 previous years and no change was proposed to your tax liability, please contact the IRS as soon as possible to see if the examination should be discontinued. File state and federal taxes free The Examination An examination usually begins when you are notified that your return has been selected. File state and federal taxes free The IRS will tell you which records you will need. File state and federal taxes free The examination can proceed more easily if you gather your records before any interview. File state and federal taxes free Any proposed changes to your return will be explained to you or your authorized representative. File state and federal taxes free It is important that you understand the reasons for any proposed changes. File state and federal taxes free You should not hesitate to ask about anything that is unclear to you. File state and federal taxes free The IRS must follow the tax laws set forth by Congress in the Internal Revenue Code. File state and federal taxes free The IRS also follows Treasury Regulations, other rules, and procedures that were written to administer the tax laws and court decisions. File state and federal taxes free However, the IRS can lose cases that involve taxpayers with the same issue and still apply its interpretation of the law to your situation. File state and federal taxes free Most taxpayers agree to changes proposed by examiners, and the examinations are closed at this level. File state and federal taxes free If you do not agree, you can appeal any proposed change by following the procedures provided to you by the IRS. File state and federal taxes free A more complete discussion of appeal rights is found later under Appeal Rights . File state and federal taxes free If You Agree If you agree with the proposed changes, you can sign an agreement form and pay any additional tax you may owe. File state and federal taxes free You must pay interest on any additional tax. File state and federal taxes free If you pay when you sign the agreement, the interest is generally figured from the due date of your return (excluding any extension of time to file) to the date of your payment. File state and federal taxes free If you do not pay the additional tax when you sign the agreement, you will receive a bill that includes interest. File state and federal taxes free If you pay the amount due within 10 business days of the billing date, you will not have to pay more interest or penalties. File state and federal taxes free This period is extended to 21 calendar days if the amount due is less than $100,000. File state and federal taxes free If you are due a refund, you will receive it sooner if you sign the agreement form. File state and federal taxes free You will be paid interest on the refund. File state and federal taxes free If the IRS accepts your tax return as filed, you will receive a letter in a few weeks stating that the examiner proposed no changes to your return. File state and federal taxes free You should keep this letter with your tax records. File state and federal taxes free If You Do Not Agree If you do not agree with the proposed changes, the examiner will explain your appeal rights. File state and federal taxes free If your examination takes place in an IRS office, you can request an immediate meeting with the examiner's supervisor to explain your position. File state and federal taxes free If an agreement is reached, your case will be closed. File state and federal taxes free If you cannot reach an agreement with the supervisor at this meeting, or if the examination took place outside of an IRS office, the examiner will write up your case explaining your position and the IRS's position. File state and federal taxes free The examiner will forward your case for processing. File state and federal taxes free Fast track mediation. File state and federal taxes free   The IRS offers fast track mediation services to help taxpayers resolve many disputes resulting from: Examinations (audits), Offers in compromise, Trust fund recovery penalties, and Other collection actions. File state and federal taxes free   Most cases that are not docketed in any court qualify for fast track mediation. File state and federal taxes free Mediation can take place at a conference you request with a supervisor, or later. File state and federal taxes free The process involves an Appeals Officer who has been trained in mediation. File state and federal taxes free You may represent yourself at the mediation session, or someone else can act as your representative. File state and federal taxes free For more information, see Publication 3605. File state and federal taxes free 30-day letter and 90-day letter. File state and federal taxes free   Within a few weeks after your closing conference with the examiner and/or supervisor, you will receive a package with: A letter (known as a 30-day letter) notifying you of your right to appeal the proposed changes within 30 days, A copy of the examination report explaining the examiner's proposed changes, An agreement or waiver form, and A copy of Publication 5. File state and federal taxes free You generally have 30 days from the date of the 30-day letter to tell the IRS whether you will accept or appeal the proposed changes. File state and federal taxes free The letter will explain what steps you should take, depending on which action you choose. File state and federal taxes free Be sure to follow the instructions carefully. File state and federal taxes free Appeal Rights are explained later. File state and federal taxes free 90-day letter. File state and federal taxes free   If you do not respond to the 30-day letter, or if you later do not reach an agreement with an Appeals Officer, the IRS will send you a 90-day letter, which is also known as a notice of deficiency. File state and federal taxes free You will have 90 days (150 days if it is addressed to you outside the United States) from the date of this notice to file a petition with the Tax Court. File state and federal taxes free Filing a petition with the Tax Court is discussed later under Appeals to the Courts and Tax Court . File state and federal taxes free The notice will show the 90th (or 150th) day by which you must file your petition with the Tax Court. File state and federal taxes free Suspension of interest and penalties. File state and federal taxes free   Generally, the IRS has 3 years from the date you filed your return (or the date the return was due, if later) to assess any additional tax. File state and federal taxes free However, if you file your return timely (including extensions), interest and certain penalties will be suspended if the IRS does not mail a notice to you, stating your liability and the basis for that liability, within a 36-month period beginning on the later of: The date on which you filed your tax return, or The due date (without extensions) of your tax return. File state and federal taxes free If the IRS mails a notice after the 36-month period, interest and certain penalties applicable to the suspension period will be suspended. File state and federal taxes free   The suspension period begins the day after the close of the 36-month period and ends 21 days after the IRS mails a notice to you stating your liability and the basis for that liability. File state and federal taxes free Also, the suspension period applies separately to each notice stating your liability and the basis for that liability received by you. File state and federal taxes free    The suspension does not apply to a: Failure-to-pay penalty, Fraudulent tax return, Penalty, interest, addition to tax, or additional amount with respect to any tax liability shown on your return or with respect to any gross misstatement, Penalty, interest, addition to tax, or additional amount with respect to any reportable transaction that is not adequately disclosed or any listed transaction, or Criminal penalty. File state and federal taxes free Seeking relief from improperly assessed interest. File state and federal taxes free   You can seek relief if interest is assessed for periods during which interest should have been suspended because the IRS did not mail a notice to you in a timely manner. File state and federal taxes free   If you believe that interest was assessed with respect to a period during which interest should have been suspended, submit Form 843, writing “Section 6404(g) Notification” at the top of the form, with the IRS Service Center where you filed your return. File state and federal taxes free The IRS will review the Form 843 and notify you whether interest will be abated. File state and federal taxes free If the IRS does not abate interest, you can pay the disputed interest assessment and file a claim for refund. File state and federal taxes free If your claim is denied or not acted upon within 6 months from the date you filed it, you can file suit for a refund in your United States District Court or in the United States Court of Federal Claims. File state and federal taxes free   If you believe that an IRS officer or employee has made an unreasonable error or delay in performing a ministerial or managerial act (discussed later under Abatement of Interest Due to Error or Delay by the IRS ), file Form 843 with the IRS Service Center where you filed the tax return. File state and federal taxes free If the IRS denies your claim, the Tax Court may be able to review that determination. File state and federal taxes free See Tax Court can review failure to abate interest later under Abatement of Interest Due to Error or Delay by the IRS . File state and federal taxes free If you later agree. File state and federal taxes free    If you agree with the examiner's changes after receiving the examination report or the 30-day letter, sign and return either the examination report or the waiver form. File state and federal taxes free Keep a copy for your records. File state and federal taxes free You can pay any additional amount you owe without waiting for a bill. File state and federal taxes free Include interest on the additional tax at the applicable rate. File state and federal taxes free This interest rate is usually for the period from the due date of the return (excluding any extension of time to file) to the date of payment. File state and federal taxes free The examiner can tell you the interest rate(s) or help you figure the amount. File state and federal taxes free   You must pay interest on penalties and additions to tax for failing to file returns, for overstating valuations, for understating valuations on estate and gift tax returns, and for substantially understating tax liability. File state and federal taxes free Interest is generally figured from the date (including extensions) the tax return is required to be filed to the date you pay the penalty and/or additions to tax. File state and federal taxes free   If you pay the amount due within 10 business days after the date of notice and demand for immediate payment, you will not have to pay any additional penalties and interest. File state and federal taxes free This period is extended to 21 calendar days if the amount due is less than $100,000. File state and federal taxes free How To Stop Interest From Accruing If you think that you will owe additional tax at the end of the examination, you can stop the further accrual of interest by sending money to the IRS to cover all or part of the amount you think you will owe. File state and federal taxes free Interest on part or all of any amount you owe will stop accruing on the date the IRS receives your money. File state and federal taxes free You can send an amount either in the form of a deposit in the nature of a cash bond or as a payment of tax. File state and federal taxes free Both a deposit and a payment stop any further accrual of interest. File state and federal taxes free However, making a deposit or payment will stop the accrual of interest on only the amount you sent. File state and federal taxes free Because of compounding rules, interest will continue to accrue on accrued interest, even though you have paid the underlying tax. File state and federal taxes free To stop the accrual of interest on both tax and interest, you must make a deposit or payment for both the tax and interest that has accrued as of the date of deposit or payment. File state and federal taxes free Payment or Deposit Deposits differ from payments in two ways: You can have all or part of your deposit returned to you without filing for a refund. File state and federal taxes free However, if you request and receive your deposit and the IRS later assesses a deficiency for that period and type of tax, interest will be figured as if the funds were never on deposit. File state and federal taxes free Also, your deposit will not be returned if one of the following situations applies: The IRS assesses a tax liability. File state and federal taxes free The IRS determines that, by returning the deposit, it may not be able to collect a future deficiency. File state and federal taxes free The IRS determines that the deposit should be applied against another tax liability. File state and federal taxes free Deposits returned to you will include interest based on the Federal short-term rate determined under section 6621(b). File state and federal taxes free The deposit returned will be treated as a tax payment to the extent of the disputed tax. File state and federal taxes free A disputed tax means the amount of tax specified at the time of deposit as a reasonable estimate of the maximum amount of any tax owed by you, such as the deficiency proposed in the 30-day letter. File state and federal taxes free Notice not mailed. File state and federal taxes free    If you send money before the IRS mails you a notice of deficiency, you can ask the IRS to treat it as a deposit. File state and federal taxes free You must make your request in writing. File state and federal taxes free   If, after being notified of a proposed liability but before the IRS mails you a notice of deficiency, you send an amount large enough to cover the proposed liability, it will be considered a payment unless you request in writing that it be treated as a deposit. File state and federal taxes free Keep copies of all correspondence you send to the IRS. File state and federal taxes free   If the amount you send is at least as much as the proposed liability and you do not request that it be treated as a deposit, the IRS will not send you a notice of deficiency. File state and federal taxes free If you do not receive a notice of deficiency, you cannot take your case to the Tax Court. File state and federal taxes free See Tax Court , later under Appeal Rights . File state and federal taxes free Notice mailed. File state and federal taxes free    If, after the IRS mails the notice of deficiency, you send money without written instructions, it will be treated as a payment. File state and federal taxes free You will still be able to petition the Tax Court. File state and federal taxes free   If you send money after receiving a notice of deficiency and you have specified in writing that it is a “deposit in the nature of a cash bond,” the IRS will treat it as a deposit if you send it before either: The close of the 90-day or 150-day period for filing a petition with the Tax Court to appeal the deficiency, or The date the Tax Court decision is final, if you have filed a petition. File state and federal taxes free Using a Deposit To Pay the Tax If you agree with the examiner's proposed changes after the examination, your deposit will be applied against any amount you may owe. File state and federal taxes free The IRS will not mail you a notice of deficiency and you will not have the right to take your case to the Tax Court. File state and federal taxes free If you do not agree to the full amount of the deficiency after the examination, the IRS will mail you a notice of deficiency. File state and federal taxes free Your deposit will be applied against the proposed deficiency unless you write to the IRS before the end of the 90-day or 150-day period stating that you still want the money to be treated as a deposit. File state and federal taxes free You will still have the right to take your case to the Tax Court. File state and federal taxes free Installment Agreement Request You can request a monthly installment plan if you cannot pay the full amount you owe. File state and federal taxes free To be valid, your request must be approved by the IRS. File state and federal taxes free However, if you owe $10,000 or less in tax and you meet certain other criteria, the IRS must accept your request. File state and federal taxes free Before you request an installment agreement, you should consider other less costly alternatives, such as a bank loan. File state and federal taxes free You will continue to be charged interest and penalties on the amount you owe until it is paid in full. File state and federal taxes free Unless your income is below a certain level, the fee for an approved installment agreement has increased to $105 ($52 if you make your payments by electronic funds withdrawal). File state and federal taxes free If your income is below a certain level, you may qualify to pay a reduced fee of $43. File state and federal taxes free For more information about installment agreements, see Form 9465, Installment Agreement Request. File state and federal taxes free Interest Netting If you owe interest to the IRS on an underpayment for the same period the IRS owes you interest on an overpayment, the IRS will figure interest on the underpayment and overpayment at the same interest rate (up to the amount of the overpayment). File state and federal taxes free As a result, the net rate is zero for that period. File state and federal taxes free Abatement of Interest Due to Error or Delay by the IRS The IRS may abate (reduce) the amount of interest you owe if the interest is due to an unreasonable error or delay by an IRS officer or employee in performing a ministerial or managerial act (discussed later). File state and federal taxes free Only the amount of interest on income, estate, gift, generation-skipping, and certain excise taxes can be reduced. File state and federal taxes free The amount of interest will not be reduced if you or anyone related to you contributed significantly to the error or delay. File state and federal taxes free Also, the interest will be reduced only if the error or delay happened after the IRS contacted you in writing about the deficiency or payment on which the interest is based. File state and federal taxes free An audit notification letter is such a contact. File state and federal taxes free The IRS cannot reduce the amount of interest due to a general administrative decision, such as a decision on how to organize the processing of tax returns. File state and federal taxes free Ministerial act. File state and federal taxes free    This is a procedural or mechanical act, not involving the exercise of judgment or discretion, during the processing of a case after all prerequisites (for example, conferences and review by supervisors) have taken place. File state and federal taxes free A decision concerning the proper application of federal tax law (or other federal or state law) is not a ministerial act. File state and federal taxes free Example 1. File state and federal taxes free You move from one state to another before the IRS selects your tax return for examination. File state and federal taxes free A letter stating that your return has been selected is sent to your old address and then forwarded to your new address. File state and federal taxes free When you get the letter, you respond with a request that the examination be transferred to the area office closest to your new address. File state and federal taxes free The examination group manager approves your request. File state and federal taxes free After your request has been approved, the transfer is a ministerial act. File state and federal taxes free The IRS can reduce the interest because of any unreasonable delay in transferring the case. File state and federal taxes free Example 2. File state and federal taxes free An examination of your return reveals tax due for which a notice of deficiency (90-day letter) will be issued. File state and federal taxes free After you and the IRS discuss the issues, the notice is prepared and reviewed. File state and federal taxes free After the review process, issuing the notice of deficiency is a ministerial act. File state and federal taxes free If there is an unreasonable delay in sending the notice of deficiency to you, the IRS can reduce the interest resulting from the delay. File state and federal taxes free Managerial act. File state and federal taxes free    This is an administrative act during the processing of a case that involves the loss of records or the exercise of judgment or discretion concerning the management of personnel. File state and federal taxes free A decision concerning the proper application of federal tax law (or other federal or state law) is not a managerial act. File state and federal taxes free Example. File state and federal taxes free A revenue agent is examining your tax return. File state and federal taxes free During the middle of the examination, the agent is sent to an extended training course. File state and federal taxes free The agent's supervisor decides not to reassign your case, so the work is unreasonably delayed until the agent returns. File state and federal taxes free Interest from the unreasonable delay can be abated since both the decision to send the agent to the training class and not to reassign the case are managerial acts. File state and federal taxes free How to request abatement of interest. File state and federal taxes free    You request an abatement (reduction) of interest on Form 843. File state and federal taxes free You should file the claim with the IRS Service Center where you filed the tax return that was affected by the error or delay. File state and federal taxes free   If you have already paid the interest and you would like a credit or refund of interest paid, you must file Form 843 within 3 years from the date you filed your original return or 2 years from the date you paid the interest, whichever is later. File state and federal taxes free If you have not paid any of the interest, these time limitations for filing Form 843 do not apply. File state and federal taxes free   Generally, you should file a separate Form 843 for each tax period and each type of tax. File state and federal taxes free However, complete only one Form 843 if the interest is from an IRS error or delay that affected your tax for more than one tax period or for more than one type of tax (for example, where 2 or more tax years were being examined). File state and federal taxes free   If your request for abatement of interest is denied, you can appeal the decision to the IRS Appeals Office. File state and federal taxes free Tax Court can review failure to abate interest. File state and federal taxes free    The Tax Court can review the IRS's refusal to abate (reduce) interest if all of the following requirements are met: You filed a request for abatement of interest (Form 843) with the IRS after July 30,1996. File state and federal taxes free The IRS has mailed you a notice of final determination or a notice of disallowance. File state and federal taxes free You file a petition with the Tax Court within 180 days of the mailing of the notice of final determination or the notice of disallowance. File state and federal taxes free   The following requirements must also be met: For individual and estate taxpayers — your net worth must not exceed $2 million as of the filing date of your petition for review. File state and federal taxes free For this purpose, individuals filing a joint return shall be treated as separate individuals. File state and federal taxes free For charities and certain cooperatives — you must not have more than 500 employees as of the filing date of your petition for review. File state and federal taxes free For all other taxpayers — your net worth must not exceed $7 million, and you must not have more than 500 employees as of the filing date of your petition for review. File state and federal taxes free Abatement of Interest for Individuals Affected by Presidentially Declared Disasters or Military or Terrorist Actions If you are (or were) affected by a Presidentially declared disaster occurring after 1996 or a terrorist or military action occurring after September 10, 2001, the IRS may abate (reduce) the amount of interest you owe on certain taxes. File state and federal taxes free The IRS may abate interest for the period of any additional time to file or pay that the IRS provides on account of the disaster or the terrorist or military action. File state and federal taxes free The IRS will issue a notice or news release indicating who are affected taxpayers and stating the period of relief. File state and federal taxes free If you are eligible for relief from interest, but were charged interest for the period of relief, the IRS may retroactively abate your interest. File state and federal taxes free To the extent possible, the IRS can take the following actions: Make appropriate adjustments to your account. File state and federal taxes free Notify you when the adjustments are made. File state and federal taxes free Refund any interest paid by you where appropriate. File state and federal taxes free For more information on disaster area losses, see Disaster Area Losses in Publication 547. File state and federal taxes free For more information on other tax relief for victims of terrorist attacks, see Publication 3920. File state and federal taxes free Offer in Compromise In certain circumstances, the IRS will allow you to pay less than the full amount you owe. File state and federal taxes free If you think you may qualify, you should submit your offer by filing Form 656, Offer in Compromise. File state and federal taxes free The IRS may accept your offer for any of the following reasons: There is doubt about the amount you owe (or whether you owe it). File state and federal taxes free There is doubt as to whether you can pay the amount you owe based on your financial situation. File state and federal taxes free An economic hardship would result if you had to pay the full amount owed. File state and federal taxes free Your case presents compelling reasons that the IRS determines are a sufficient basis for compromise. File state and federal taxes free If your offer is rejected, you have 30 days to ask the Appeals Office of the IRS to reconsider your offer. File state and federal taxes free The IRS offers fast track mediation services to help taxpayers resolve many issues including a dispute regarding an offer in compromise. File state and federal taxes free For more information, see Publication 3605. File state and federal taxes free Generally, if you submit an offer in compromise, the IRS will delay certain collection activities. File state and federal taxes free The IRS usually will not levy (take) your property to settle your tax bill during the following periods: While the IRS is evaluating your offer in compromise. File state and federal taxes free The 30 days immediately after the offer is rejected. File state and federal taxes free While your timely-filed appeal is being considered by Appeals. File state and federal taxes free Also, if the IRS rejects your original offer and you submit a revised offer within 30 days of the rejection, the IRS generally will not levy your property while it considers your revised offer. File state and federal taxes free For more information about submitting an offer in compromise, see Form 656. File state and federal taxes free Appeal Rights Because people sometimes disagree on tax matters, the IRS has an appeals system. File state and federal taxes free Most differences can be settled within this system without expensive and time-consuming court trials. File state and federal taxes free However, your reasons for disagreeing must come within the scope of the tax laws. File state and federal taxes free For example, you cannot appeal your case based only on moral, religious, political, constitutional, conscientious, or similar grounds. File state and federal taxes free In most instances, you may be eligible to take your case to court if you do not reach an agreement at your appeals conference, or if you do not want to appeal your case to the IRS Office of Appeals. File state and federal taxes free See Appeals to the Courts , later, for more information. File state and federal taxes free Appeal Within the IRS You can appeal an IRS tax decision to a local Appeals Office, which is separate from and independent of the IRS office taking the action you disagree with. File state and federal taxes free The Appeals Office is the only level of appeal within the IRS. File state and federal taxes free Conferences with Appeals Office personnel are held in an informal manner by correspondence, by telephone, or at a personal conference. File state and federal taxes free If you want an appeals conference, follow the instructions in the letter you received. File state and federal taxes free Your request will be sent to the Appeals Office to arrange a conference at a convenient time and place. File state and federal taxes free You or your representative should be prepared to discuss all disputed issues at the conference. File state and federal taxes free Most differences are settled at this level. File state and federal taxes free If agreement is not reached at your appeals conference, you may be eligible to take your case to court. File state and federal taxes free See Appeals to the Courts , later. File state and federal taxes free Protests and Small Case Requests When you request an Appeals conference, you may also need to file either a formal written protest or a small case request with the office named in the letter you received. File state and federal taxes free Also, see the special appeal request procedures in Publication 1660. File state and federal taxes free Written protest. File state and federal taxes free   You need to file a written protest in the following cases: All employee plan and exempt organization cases without regard to the dollar amount at issue. File state and federal taxes free All partnership and S corporation cases without regard to the dollar amount at issue. File state and federal taxes free All other cases, unless you qualify for the small case request procedure, or other special appeal procedures such as requesting Appeals consideration of liens, levies, seizures, or installment agreements. File state and federal taxes free   If you must submit a written protest, see the instructions in Publication 5 about the information you need to provide. File state and federal taxes free The IRS urges you to provide as much information as you can, as it will help speed up your appeal. File state and federal taxes free That will save you both time and money. File state and federal taxes free    Be sure to send the protest within the time limit specified in the letter you received. File state and federal taxes free Small case request. File state and federal taxes free   If the total amount for any tax period is not more than $25,000, you may make a small case request instead of filing a formal written protest. File state and federal taxes free In figuring the total amount, include a proposed increase or decrease in tax (including penalties), or claimed refund. File state and federal taxes free If you are making an offer in compromise, include total unpaid tax, penalty, and interest due. File state and federal taxes free For a small case request, follow the instructions in our letter to you by sending a letter: Requesting Appeals consideration, Indicating the changes you do not agree with, and Indicating the reasons why you do not agree. File state and federal taxes free Representation You can represent yourself at your appeals conference, or you can be represented by any federally authorized practitioner, including an attorney, a certified public accountant, an enrolled actuary, or an enrolled agent. File state and federal taxes free If your representative attends a conference without you, he or she can receive or inspect confidential information only if you have filed a power of attorney or a tax information authorization. File state and federal taxes free You can use a Form 2848 or any other properly written power of attorney or authorization. File state and federal taxes free You can also bring witnesses to support your position. File state and federal taxes free Confidentiality privilege. File state and federal taxes free   Generally, the same confidentiality protection that you have with an attorney also applies to certain communications that you have with federally authorized practitioners. File state and federal taxes free See Confidentiality privilege under If Your Return Is Examined , earlier. File state and federal taxes free Appeals to the Courts If you and the IRS still disagree after the appeals conference, you may be entitled to take your case to the United States Tax Court, the United States Court of Federal Claims, or a United States District Court. File state and federal taxes free These courts are independent of the IRS. File state and federal taxes free If you elect to bypass the IRS's appeals system, you may be able to take your case to one of the courts listed above. File state and federal taxes free However, a case petitioned to the United States Tax Court will normally be considered for settlement by an Appeals Officer before the Tax Court hears the case. File state and federal taxes free If you unreasonably fail to pursue the IRS's appeals system, or if your case is intended primarily to cause a delay, or your position is frivolous or groundless, the Tax Court may impose a penalty of up to $25,000. File state and federal taxes free See Appeal Within the IRS, earlier. File state and federal taxes free Prohibition on requests to taxpayers to give up rights to bring civil action. File state and federal taxes free   The Government cannot ask you to waive your right to sue the United States or a Government officer or employee for any action taken in connection with the tax laws. File state and federal taxes free However, your right to sue can be waived if: You knowingly and voluntarily waive that right, The request to waive that right is made in writing to your attorney or other federally authorized practitioner, or The request is made in person and your attorney or other representative is present. File state and federal taxes free Burden of proof. File state and federal taxes free   For court proceedings resulting from examinations started after July 22, 1998, the IRS generally has the burden of proof for any factual issue if you have met the following requirements: You introduced credible evidence relating to the issue. File state and federal taxes free You complied with all substantiation requirements of the Internal Revenue Code. File state and federal taxes free You maintained all records required by the Internal Revenue Code. File state and federal taxes free You cooperated with all reasonable requests by the IRS for information regarding the preparation and related tax treatment of any item reported on your tax return. File state and federal taxes free You had a net worth of $7 million or less and not more than 500 employees at the time your tax liability is contested in any court proceeding if your tax return is for a corporation, partnership, or trust. File state and federal taxes free    The burden of proof does not change on an issue when another provision of the tax laws requires a specific burden of proof with respect to that issue. File state and federal taxes free Use of statistical information. File state and federal taxes free   In the case of an individual, the IRS has the burden of proof in court proceedings based on any IRS reconstruction of income solely through the use of statistical information on unrelated taxpayers. File state and federal taxes free Penalties. File state and federal taxes free   The IRS has the burden of initially producing evidence in court proceedings with respect to the liability of any individual taxpayer for any penalty, addition to tax, or additional amount imposed by the tax laws. File state and federal taxes free Recovering litigation or administrative costs. File state and federal taxes free   These are the expenses that you pay to defend your position to the IRS or the courts. File state and federal taxes free You may be able to recover reasonable litigation or administrative costs if all of the following conditions apply: You are the prevailing party. File state and federal taxes free You exhaust all administrative remedies within the IRS. File state and federal taxes free Your net worth is below a certain limit (see Net worth requirements , later). File state and federal taxes free You do not unreasonably delay the proceeding. File state and federal taxes free You apply for administrative costs within 90 days of the date on which the final decision of the IRS Office of Appeals as to the determination of the tax, interest, or penalty was mailed to you. File state and federal taxes free You apply for litigation costs within the time frames provided by Tax Court Rule 231, found at http://www. File state and federal taxes free ustaxcourt. File state and federal taxes free gov  www. File state and federal taxes free ustaxcourt. File state and federal taxes free gov . File state and federal taxes free   Prevailing party, reasonable litigation costs, and reasonable administrative costs are explained later. File state and federal taxes free Note. File state and federal taxes free If the IRS denies your award of administrative costs, and you want to appeal, you must petition the Tax Court within 90 days of the date on which the IRS mails the denial notice. File state and federal taxes free Prevailing party. File state and federal taxes free   Generally, you are the prevailing party if: You substantially prevail with respect to the amount in controversy or on the most significant tax issue or set of issues in question, and You meet the net worth requirements, discussed later. File state and federal taxes free   You will not be treated as the prevailing party if the United States establishes that its position was substantially justified. File state and federal taxes free The position of the United States is presumed not to be substantially justified if the IRS: Did not follow its applicable published guidance (such as regulations, revenue rulings, notices, announcements, private letter rulings, technical advice memoranda, and determination letters issued to the taxpayer) in the proceeding (This presumption can be overcome by evidence. File state and federal taxes free ), or Has lost in courts of appeal for other circuits on substantially similar issues. File state and federal taxes free   The court will generally decide who is the prevailing party. File state and federal taxes free Reasonable litigation costs. File state and federal taxes free   These include the following costs: Reasonable court costs. File state and federal taxes free The reasonable costs of studies, analyses, engineering reports, tests, or projects found by the court to be necessary for the preparation of your case. File state and federal taxes free The reasonable costs of expert witnesses. File state and federal taxes free Attorney fees that generally may not exceed $125 maximum hourly rate as set by statute and indexed for inflation. File state and federal taxes free See Attorney fees , later. File state and federal taxes free Reasonable administrative costs. File state and federal taxes free   These include the following costs: Any administrative fees or similar charges imposed by the IRS. File state and federal taxes free The reasonable costs of studies, analyses, engineering reports, tests, or projects. File state and federal taxes free The reasonable costs of expert witnesses. File state and federal taxes free Attorney fees that generally may not exceed $125 per hour. File state and federal taxes free See Attorney fees , later. File state and federal taxes free Timing of costs. File state and federal taxes free    Administrative costs can be awarded for costs incurred after the earliest of: The date the first letter of proposed deficiency is sent that allows you an opportunity to request administrative review in the IRS Office of Appeals, The date you receive notice of the IRS Office of Appeals' decision, or The date of the notice of deficiency. File state and federal taxes free Net worth requirements. File state and federal taxes free   An individual taxpayer may be able to recover litigation or administrative costs if the following requirements are met: For individuals — your net worth does not exceed $2 million as of the filing date of your petition for review. File state and federal taxes free For this purpose, individuals filing a joint return are treated as separate individuals. File state and federal taxes free For estates — your net worth does not exceed $2 million as of the date of the decedent's death. File state and federal taxes free For charities and certain cooperatives — you do not have more than 500 employees as of the filing date of your petition for review. File state and federal taxes free For all other taxpayers — as of the filing date of your petition for review, your net worth does not exceed $7 million, and you must not have more than 500 employees. File state and federal taxes free Qualified offer rule. File state and federal taxes free    You can also receive reasonable costs and fees and be treated as a prevailing party in a civil action or proceeding if: You make a qualified offer to the IRS to settle your case, The IRS does not accept that offer, and The tax liability (not including interest, unless interest is at issue) later determined by the court is equal to or less than the amount of your qualified offer. File state and federal taxes free You must also meet the remaining requirements, including the exhaustion of administrative remedies and the net worth requirement, discussed earlier, to get the benefit of the qualified offer rule. File state and federal taxes free Qualified offer. File state and federal taxes free    This is a written offer made by you during the qualified offer period. File state and federal taxes free It must specify both the offered amount of your liability (not including interest) and that it is a qualified offer. File state and federal taxes free   To be a qualified offer, it must remain open from the date it is made until the earliest of: The date it is rejected, The date the trial begins, or 90 days from the date it is made. File state and federal taxes free Qualified offer period. File state and federal taxes free    This period begins on the day the IRS mails you the first letter of proposed deficiency that allows you to request review by the IRS Office of Appeals. File state and federal taxes free It ends 30 days before your case is first set for trial. File state and federal taxes free Attorney fees. File state and federal taxes free   Attorney fees generally may not exceed $125 maximum hourly rate as set by statute and indexed for inflation. File state and federal taxes free However, this amount can be higher in certain limited circumstances depending on the level of difficulty of the issues in the case and the local availability of tax expertise. File state and federal taxes free See IRS. File state and federal taxes free gov for more information. File state and federal taxes free    Attorney fees include the fees paid by a taxpayer for the services of anyone who is authorized to practice before the Tax Court or before the IRS. File state and federal taxes free In addition, attorney fees can be awarded in civil actions for unauthorized inspection or disclosure of a taxpayer's return or return information. File state and federal taxes free   Fees can be awarded in excess of the actual amount charged if: You are represented for no fee, or for a nominal fee, as a pro bono service, and The award is paid to your representative or to your representative's employer. File state and federal taxes free Jurisdiction for determination of employment status. File state and federal taxes free    The Tax Court can review IRS employment status determinations (for example, whether individuals hired by you are in fact your employees or independent contractors) and the amount of employment tax under such determinations. File state and federal taxes free Tax Court review can take place only if, in connection with an audit of any person, there is a controversy involving a determination by the IRS that either: One or more individuals performing services for that person are employees of that person, or That person is not entitled to relief under Section 530(a) of the Revenue Act of 1978 (discussed later). File state and federal taxes free   The following rules also apply to a Tax Court review of employment status: A Tax Court petition to review these determinations can be filed only by the person for whom the services are performed, If you receive a Notice of Determination by certified or registered mail, you must file a petition for Tax Court review within 90 days of the date of mailing that notice (150 days if the notice is addressed to you outside the United States), If during the Tax Court proceeding, you begin to treat as an employee an individual whose employment status is at issue, the Tax Court will not consider that change in its decision, Assessment and collection of tax is suspended while the Tax Court review is taking place, Payment of the asserted employment tax deficiency is not required to petition the U. File state and federal taxes free S. File state and federal taxes free Tax Court for a determination of employment status. File state and federal taxes free There can be a de novo review by the Tax Court (a review which does not consider IRS administrative findings), and At your request and with the Tax Court's agreement, small tax case procedures (discussed later) are available to simplify the case resolution process when the amount at issue (including additions to tax and penalties) is $50,000 or less for each tax period involved. File state and federal taxes free   For further information, see Publication 3953, Questions and Answers About Tax Court Proceedings for Determination of Employment Status Under IRC Section 7436. File state and federal taxes free Section 530(a) of the Revenue Act of 1978. File state and federal taxes free   This section relieves an employer of certain employment tax responsibilities for individuals not treated as employees. File state and federal taxes free It also provides relief to taxpayers under audit or involved in administrative or judicial proceedings. File state and federal taxes free Tax Court review of request for relief from joint and several liability on a joint return. File state and federal taxes free    As discussed later, at Relief from joint and several liability on a joint return under Claims for Refund, you can request relief from liability for tax you owe, plus related penalties and interest, that you believe should be paid by your spouse (or former spouse). File state and federal taxes free You also can petition (ask) the Tax Court to review your request for innocent spouse relief or separation of liability if either: The IRS sends you a determination notice denying, in whole or in part, your request, or You do not receive a determination notice from the IRS within 6 months from the date you file Form 8857. File state and federal taxes free   If you receive a determination notice, you must petition the Tax Court to review your request during the 90-day period that begins on the date the IRS mails the notice. File state and federal taxes free See Publication 971 for more information. File state and federal taxes free Note. File state and federal taxes free Your spouse or former spouse may file a written protest and request an Appeals conference to protest your claim of innocent spouse relief or separation of liability. File state and federal taxes free See Rev. File state and federal taxes free Proc. File state and federal taxes free 2003-19, which is on page 371 of the Internal Revenue Bulletin 2003-5 at  www. File state and federal taxes free irs. File state and federal taxes free gov/pub/irs-irbs/irb03-05. File state and federal taxes free pdf. File state and federal taxes free Tax Court You can take your case to the United States Tax Court if you disagree with the IRS over: Income tax, Estate tax, Gift tax, Employment tax involving IRS employment status determinations, or Certain excise taxes of private foundations, public charities, qualified pension and other retirement plans, or real estate investment trusts. File state and federal taxes free For information on Tax Court review of a determination of employment status, see Jurisdiction for determination of employment status, earlier. File state and federal taxes free For information on Tax Court review of an IRS refusal to abate interest, see Tax Court can review failure to abate interest, earlier under Examination of Returns. File state and federal taxes free For information on Tax Court review of Appeals determinations with respect to lien notices and proposed levies, see Publication 1660. File state and federal taxes free You cannot take your case to the Tax Court before the IRS sends you a notice of deficiency. File state and federal taxes free You can only appeal your case if you file a petition within 90 days from the date the notice is mailed to you (150 days if it is addressed to you outside the United States). File state and federal taxes free The notice will show the 90th (or 150th) day by which you must file your petition with the Tax Court. File state and federal taxes free Withdrawal of notice of deficiency. File state and federal taxes free If you consent, the IRS can withdraw a notice of deficiency. File state and federal taxes free A notice of deficiency may be rescinded if the notice was issued as a result of an administrative error; the taxpayer submits information establishing the actual tax due is less than the amount shown in the notice; the taxpayer specifically requests a conference with the appropriate Appeals office for the purpose of entering into settlement negotiations. File state and federal taxes free However, the notice may be rescinded only if the appropriate Appeals office first decides that the case is susceptible to agreement. File state and federal taxes free See Revenue Procedure 98-54 for a more detailed explanation of the requirements. File state and federal taxes free Once withdrawn, the limits on credits, refunds, and assessments concerning the notice are void, and you and the IRS have the rights and obligations that you had before the notice was issued. File state and federal taxes free The suspension of any time limitation while the notice of deficiency was issued will not change when the notice is withdrawn. File state and federal taxes free After the notice is withdrawn, you cannot file a petition with the Tax Court based on the notice. File state and federal taxes free Also, the IRS can later issue a notice of deficiency in a greater or lesser amount than the amount in the withdrawn deficiency. File state and federal taxes free Generally, the Tax Court hears cases before any tax has been assessed and paid; however, you can pay the tax after the notice of deficiency has been issued and still petition the Tax Court for review. File state and federal taxes free If you do not file your petition on time, the proposed tax will be assessed, a bill will be sent, and you will not be able to take your case to the Tax Court. File state and federal taxes free Under the law, you must pay the tax within 21 days (10 business days if the amount is $100,000 or more). File state and federal taxes free Collection can proceed even if you think that the amount is excessive. File state and federal taxes free Publication 594 explains IRS collection procedures. File state and federal taxes free If you filed your petition on time, the court will schedule your case for trial at a location convenient to you. File state and federal taxes free You can represent yourself before the Tax Court or you can be represented by anyone admitted to practice before that court. File state and federal taxes free Small tax case procedure. File state and federal taxes free   If the amount in your case is $50,000 or less for any 1 tax year or period, you can request that your case be handled under the small tax case procedure. File state and federal taxes free If the Tax Court approves, you can present your case to the Tax Court for a decision that is final and that you cannot appeal. File state and federal taxes free You can get more information regarding the small tax case procedure and other Tax Court matters from the United States Tax Court, 400 Second Street, N. File state and federal taxes free W. File state and federal taxes free , Washington, DC 20217. File state and federal taxes free More information can be found on the Tax Court's website at www. File state and federal taxes free ustaxcourt. File state and federal taxes free gov. File state and federal taxes free Motion to request redetermination of interest. File state and federal taxes free   In certain cases, you can file a motion asking the Tax Court to redetermine the amount of interest on either an underpayment or an overpayment. File state and federal taxes free You can do this only in a situation that meets all of the following requirements: The IRS has assessed a deficiency that was determined by the Tax Court. File state and federal taxes free The assessment included interest. File state and federal taxes free You have paid the entire amount of the deficiency plus the interest claimed by the IRS. File state and federal taxes free The Tax Court has found that you made an overpayment. File state and federal taxes free You must file the motion within one year after the decision of the Tax Court becomes final. File state and federal taxes free District Court and Court of Federal Claims Generally, the District Courts and the Court of Federal Claims hear tax cases only after you have paid the entire tax and penalties, and filed a claim for a credit or refund. File state and federal taxes free The taxpayer may litigate certain types of employment tax cases in either the United States District Court or the United States Court of Federal Claims. File state and federal taxes free Before taxpayers can initiate suit in either of these courts with respect to certain employment taxes, they will have to pay, at a minimum, the employment tax assessment attributable to one employee for any one quarter and file a claim for refund of the tax. File state and federal taxes free Once the claim for refund is denied or 6 months elapse without any action by the IRS, the taxpayer may initiate suit. File state and federal taxes free As explained later under Claims for Refund, you can file a claim with the IRS for a credit or refund if you think that the tax you paid is incorrect or excessive. File state and federal taxes free If your claim is totally or partially disallowed by the IRS, you should receive a notice of claim disallowance. File state and federal taxes free If the IRS does not act on your claim within 6 months from the date you filed it, you can then file suit for a refund. File state and federal taxes free You generally must file suit for a credit or refund no later than 2 years after the IRS informs you that your claim has been rejected. File state and federal taxes free However, you can file suit if it has been 6 months since you filed your claim and the IRS has not yet delivered a decision. File state and federal taxes free You can file suit for a credit or refund in your United States District Court or in the United States Court of Federal Claims. File state and federal taxes free However, you cannot appeal to the United States Court of Federal Claims if your claim is for credit or refund of a penalty that relates to promoting an abusive tax shelter or to aiding and abetting the understatement of tax liability on someone else's return. File state and federal taxes free For information about procedures for filing suit in either court, contact the Clerk of your District Court or of the United States Court of Federal Claims. File state and federal taxes free Refund or Credit of Overpayments Before Final Determination Any court with proper jurisdiction, including the Tax Court, can order the IRS to refund any part of a tax deficiency that the IRS collects from you during a period when the IRS is not permitted to assess that deficiency, or to levy or engage in any court proceeding to collect that deficiency. File state and federal taxes free In addition, the court can order a refund of any part of an overpayment determined by the Tax Court that is not at issue on appeal to a higher court. File state and federal taxes free The court can order these refunds before its decision on the case is final. File state and federal taxes free Taxpayers should thoroughly review IRS settlement offers before signing a Tax Court Decision document to ensure that all adjustments are correct, including the inclusion of any tax credits that the taxpayer is allowed to claim. File state and federal taxes free Note. File state and federal taxes free The court may no longer order a refund of an overpayment after the case is final. File state and federal taxes free Generally, the IRS is not permitted to take action on a tax deficiency during: The 90-day (or 150-day if outside the United States) period that you have to petition a notice of deficiency to the Tax Court, or The period that the case is under appeal if a bond is provided. File state and federal taxes free Claims for Refund If you believe you have overpaid your tax, you have a limited amount of time in which to file a claim for a credit or refund. File state and federal taxes free You can claim a credit or refund by filing Form 1040X. File state and federal taxes free See Time for Filing a Claim for Refund , later. File state and federal taxes free File your claim by mailing it to the IRS Service Center where you filed your original return. File state and federal taxes free File a separate form for each year or period involved. File state and federal taxes free Include an explanation of each item of income, deduction, or credit on which you are basing your claim. File state and federal taxes free Corporations should file Form 1120X, Amended U. File state and federal taxes free S. File state and federal taxes free Corporation Income Tax Return, or other form appropriate to the type of credit or refund claimed. File state and federal taxes free See Publication 3920 for information on filing claims for tax forgiveness for individuals affected by terrorist attacks. File state and federal taxes free Requesting a copy of your tax return. File state and federal taxes free   You can obtain a copy of the actual return and all attachments you filed with the IRS for an earlier year. File state and federal taxes free This includes a copy of the Form W-2 or Form 1099 filed with your return. File state and federal taxes free Use Form 4506 to make your request. File state and federal taxes free You will be charged a fee, which you must pay when you submit Form 4506. File state and federal taxes free Requesting a copy of your tax account information. File state and federal taxes free   Use Form 4506-T, Request for Transcript of Tax Return, to request free copies of your tax return transcript, tax account transcript, record of account, verification of nonfiling, or Form W-2, Form 1099 series, Form 1098 series, or Form 5498 series transcript. File state and federal taxes free The tax return transcript contains most of the line items of a tax return. File state and federal taxes free A tax account transcript contains information on the financial status of the account, such as payments, penalty assessments, and adjustments. File state and federal taxes free A record of account is a combination of line item information and later adjustments to the account. File state and federal taxes free Form W-2, Form 1099 series, Form 1098 series, or Form 5498 series transcript contains data from these information returns. File state and federal taxes free Penalty for erroneous claim for refund. File state and federal taxes free   If you claim an excessive amount of tax refund or credit relating to income tax (other than a claim relating to the earned income credit), you may be liable for a penalty of 20% of the amount that is determined to be excessive. File state and federal taxes free An excessive amount is the amount of the claim for refund or credit that is more than the amount of claim allowable for the tax year. File state and federal taxes free The penalty may be waived if you can show that you had a reasonable basis for making the claim. File state and federal taxes free Time for Filing a Claim for Refund Generally, you must file a claim for a credit or refund within 3 years from the date you filed your original return or 2 years from the date you paid the tax, whichever is later. File state and federal taxes free If you do not file a claim within this period, you may no longer be entitled to a credit or a refund. File state and federal taxes free If the due date to file a return or a claim for a credit or refund is a Saturday, Sunday, or legal holiday, it is filed on time if it is filed on the next business day. File state and federal taxes free Returns you filed before the due date are considered filed on the due date. File state and federal taxes free This is true even when the due date is a Saturday, Sunday, or legal holiday. File state and federal taxes free Disaster area claims for refund. File state and federal taxes free   If you live in a Presidentially declared disaster area or are affected by terroristic or military action, the deadline to file a claim for a refund may be postponed. File state and federal taxes free This section discusses the special rules that apply to Presidentially declared disaster area refunds. File state and federal taxes free    A Presidentially declared disaster is a disaster that occurred in an area declared by the President to be eligible for federal assistance under the Disaster Relief and Emergency Assistance Act. File state and federal taxes free Postponed refund deadlines. File state and federal taxes free   The IRS may postpone for up to 1 year the deadlines for filing a claim for refund. File state and federal taxes free The postponement can be used by taxpayers who are affected by a Presidentially declared disaster. File state and federal taxes free The IRS may also postpone deadlines for filing income and employment tax returns, paying income and employment taxes, and making contributions to a traditional IRA or Roth IRA. File state and federal taxes free For more information, see Publication 547. File state and federal taxes free   If any deadline is postponed, the IRS will publicize the postponement in your area and publish a news release, revenue ruling, revenue procedure, notice, announcement, or other guidance in the Internal Revenue Bulletin. File state and federal taxes free A list of the areas eligible for assistance under the Disaster Relief and Emergency Assistance Act is available at the Federal Emergency Management Agency (FEMA) website at www. File state and federal taxes free fema. File state and federal taxes free gov and at the IRS website at www. File state and federal taxes free irs. File state and federal taxes free gov. File state and federal taxes free Nonfilers can get refund of overpayments paid within 3-year period. File state and federal taxes free   The Tax Court can consider taxes paid during the 3-year period preceding the date of a notice of deficiency for determining any refund due to a nonfiler. File state and federal taxes free This means that if you do not file your return, and you receive a notice of deficiency in the third year after the due date (with extensions) of your return and file suit with the Tax Court to contest the notice of deficiency, you may be able to receive a refund of excessive amounts paid within the 3-year period preceding the date of the notice of deficiency. File state and federal taxes free The IRS may postpone for up to 1 year certain tax deadlines, including the time for filing claims for refund, for taxpayers who are affected by a terrorist attack occurring after September 10, 2001. File state and federal taxes free For more information, see Publication 3920. File state and federal taxes free Claim for refund by estates electing the installment method of payment. File state and federal taxes free   In certain cases where an estate has elected to make tax payments through the installment method, the executor can file a suit for refund with a U. File state and federal taxes free S. File state and federal taxes free District Court or the U. File state and federal taxes free S. File state and federal taxes free Court of Federal Claims before all the installment payments have been made. File state and federal taxes free However, all the following must be true before a suit can be filed: The estate consists largely of an interest in a closely-held business. File state and federal taxes free All installment payments due on or before the date the suit is filed have been made. File state and federal taxes free No accelerated installment payments have been made. File state and federal taxes free No Tax Court case is pending with respect to any estate tax liability. File state and federal taxes free If a notice of deficiency was issued to the estate regarding its liability for estate tax, the time for petitioning the Tax Court has passed. File state and federal taxes free No proceeding is pending for a declaratory judgment by the Tax Court on whether the estate is eligible to pay tax in installments. File state and federal taxes free The executor has not included any previously litigated issues in the current suit for refund. File state and federal taxes free The executor does not discontinue making installment payments timely, while the court considers the suit for refund. File state and federal taxes free    If in its final decision on the suit for refund the court redetermines the estate's tax liability, the IRS must refund any part of the estate tax amount that is disallowed. File state and federal taxes free This includes any part of the disallowed amount previously collected by the IRS. File state and federal taxes free Protective claim for refund. File state and federal taxes free   If your right to a refund is contingent on future events and may not be determinable until after the time period for filing a claim for refund expires, you can file a protective claim for refund. File state and federal taxes free A protective claim can be either a formal claim or an amended return for credit or refund. File state and federal taxes free Protective claims are often based on current litigation or expected changes in the tax law, other legislation, or regulations. File state and federal taxes free A protective claim preserves your right to claim a refund when the contingency is resolved. File state and federal taxes free A protective claim does not have to state a particular dollar amount or demand an immediate refund. File state and federal taxes free However, to be valid, a protective claim must: Be in writing and be signed, Include your name, address, social security number or individual taxpayer identification number, and other contact information, Identify and describe the contingencies affecting the claim, Clearly alert the IRS to the essential nature of the claim, and Identify the specific year(s) for which a refund is sought. File state and federal taxes free   Generally, the IRS will delay action on the protective claim until the contingency is resolved. File state and federal taxes free Once the contingency is resolved, the IRS may obtain additional information necessary to process the claim and then either allow or disallow the claim. File state and federal taxes free   Mail your protective claim for refund to the address listed in the instructions for Form 1040X, under Where To File. File state and federal taxes free Exceptions The limits on your claim for refund can be affected by the type of item that forms the basis of your claim. File state and federal taxes free Special refunds. File state and federal taxes free   If you file a claim for refund based on one of the items listed below, the limits discussed earlier under Time for Filing a Claim for Refund may not apply. File state and federal taxes free These special items are: A bad debt, A worthless security, A payment or accrual of foreign tax, A net operating loss carryback, and A carryback of certain tax credits. File state and federal taxes free   The limits discussed earlier also may not apply if you have signed an agreement to extend the period of assessment of tax. File state and federal taxes free For information on special rules on filing claims for an individual affected by a terrorist attack, see Publication 3920. File state and federal taxes free Periods of financial disability. File state and federal taxes free   If you are an individual (not a corporation or other taxpaying entity), the period of limitations on credits and refunds can be suspended during periods when you cannot manage your financial affairs because of physical or mental impairment that is medically determinable and either: Has lasted or can be expected to last continuously for at least 12 months, or Can be expected to result in death. File state and federal taxes free    The period for filing a claim for refund will not be suspended for any time that someone else, such as your spouse or guardian, was authorized to act for you in financial matters. File state and federal taxes free   To claim financial disability, you generally must submit the following statements with your claim for credit or refund: A written statement signed by a physician, qualified to make the determination, that sets forth: The name and a description of your physical or mental impairment, The physician's medical opinion that your physical or mental impairment prevented you from managing your financial affairs, The physician's medical opinion that your physical or mental impairment was or can be expected to result in death, or that it has lasted (or can be expected to last) for a continuous period of not less than 12 months, and To the best of the physician's knowledge, the specific time period during which you were prevented by such physical or mental impairment from managing your financial affairs, and A written statement by the person signing the claim for credit or refund that no person, including your spouse, was authorized to act on your behalf in financial matters during the period described in paragraph (1)(d) of the physician's statement. File state and federal taxes free Alternatively, if a person was authorized to act on your behalf in financial matters during any part of the period described in that paragraph, the beginning and ending dates of the period of time the person was so authorized. File state and federal taxes free    The period of limitations will not be suspended on any claim for refund that (without regard to this provision) was barred as of July 22, 1998. File state and federal taxes free Limit on Amount of Refund If you file your claim within 3 years after filing your return, the credit or refund cannot be more than the part of the tax paid wi