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Filing A Amended Tax Return

How Can I Amend My 2012 Tax ReturnTax Forms 1040 EzAmend Federal Tax Return1040a Or 1040ezHow Do I Ammend My Tax ReturnTax Act Online 2011Free Online TaxesFile State Tax Return For FreeFree File For State Income TaxHow To Amend Tax Return 2013How To Do State Taxes For FreeRevised Tax Return2012 Tax Return TurbotaxIrs Efile1040x FormsIrs Tax Forms 2012 1040a1040 Tax FormPrior Year Tax Returns2012 1040ez Tax FormHow Soon Can I File My 2012 Taxes In 2013Copy 2011 Taxes1040 Form 2012Amended 2010 Tax ReturnWww Freetaxusa Com Taxes20111040nr Tax Return1040ez OnlineOnline 1040nrAmended State Tax ReturnDo I File Amended ReturnFilling 1040x W Form 8863Irs Forms 1040Free Tax Filing For Low IncomeFree TaxesHr Block Free E File1040 Long Form1040 Ez 2011 FormTaxact 1040xH R Block 2011 ReturnW1040Efile Taxes Free

Filing A Amended Tax Return

Filing a amended tax return Publication 596 - Introductory Material Table of Contents Future Developments What is the EIC? Can I Claim the EIC? Do I Need This Publication? Do I Have To Have A Child To Qualify For The EIC? How Do I Figure the Amount of EIC? How Can I Quickly Locate Specific information? Is There Help Online? What's New for 2013 Reminders Future Developments For the latest information about developments related to Publication 596, such as legislation enacted after it was published, go to www. Filing a amended tax return irs. Filing a amended tax return gov/pub596. Filing a amended tax return What is the EIC? The earned income credit (EIC) is a tax credit for certain people who work and have earned income under $51,567. Filing a amended tax return A tax credit usually means more money in your pocket. Filing a amended tax return It reduces the amount of tax you owe. Filing a amended tax return The EIC may also give you a refund. Filing a amended tax return Can I Claim the EIC? To claim the EIC, you must meet certain rules. Filing a amended tax return These rules are summarized in Table 1. Filing a amended tax return Table 1. Filing a amended tax return Earned Income Credit in a Nutshell First, you must meet all the rules in this column. Filing a amended tax return Second, you must meet all the rules in one of these columns, whichever applies. Filing a amended tax return Third, you must meet the rule in this column. Filing a amended tax return Chapter 1. Filing a amended tax return  Rules for Everyone Chapter 2. Filing a amended tax return  Rules If You Have a Qualifying Child Chapter 3. Filing a amended tax return  Rules If You Do Not Have a Qualifying Child Chapter 4. Filing a amended tax return  Figuring and Claiming the EIC 1. Filing a amended tax return Your adjusted gross income (AGI) must be less than:  • $46,227 ($51,567 for married filing jointly) if you have three or more qualifying children,  • $43,038 ($48,378 for married filing jointly) if you have two qualifying children,  • $37,870 ($43,210 for married filing jointly) if you have one qualifying child, or   • $14,340 ($19,680 for married filing jointly) if you do not have a qualifying child. Filing a amended tax return 2. Filing a amended tax return You must have a valid social security number. Filing a amended tax return   3. Filing a amended tax return Your filing status cannot be Married filing separately. Filing a amended tax return   4. Filing a amended tax return You must be a U. Filing a amended tax return S. Filing a amended tax return citizen or resident alien all year. Filing a amended tax return   5. Filing a amended tax return You cannot file Form 2555 or Form 2555-EZ (relating to foreign earned income). Filing a amended tax return   6. Filing a amended tax return Your investment income must be $3,300 or less. Filing a amended tax return    7. Filing a amended tax return You must have earned income. Filing a amended tax return 8. Filing a amended tax return Your child must meet the relationship, age, residency, and joint return tests. Filing a amended tax return   9. Filing a amended tax return Your qualifying child cannot be used by more than one person to claim the EIC. Filing a amended tax return   10. Filing a amended tax return You cannot be a qualifying child of another person. Filing a amended tax return 11. Filing a amended tax return You must be at least age 25 but under age 65. Filing a amended tax return    12. Filing a amended tax return You cannot be the dependent of another person. Filing a amended tax return   13. Filing a amended tax return You cannot be a qualifying child of another person. Filing a amended tax return   14. Filing a amended tax return You must have lived in the United States more than half of the year. Filing a amended tax return 15. Filing a amended tax return Your earned income must be less than:  • $46,227 ($51,567 for married filing jointly) if you have three or more qualifying children,  • $43,038 ($48,378 for married filing jointly) if you have two qualifying children,  • $37,870 ($43,210 for married filing jointly) if you have one qualifying child, or  • $14,340 ($19,680 for married filing jointly) if you do not have a qualifying child. Filing a amended tax return Do I Need This Publication? Certain people who file Form 1040 must use Worksheet 1 in this publication, instead of Step 2 in their Form 1040 instructions, when they are checking whether they can take the EIC. Filing a amended tax return You are one of those people if any of the following statements are true for 2013. Filing a amended tax return You are filing Schedule E (Form 1040). Filing a amended tax return You are reporting income from the rental of personal property not used in a trade or business. Filing a amended tax return You are reporting income on Form 1040, line 21, from Form 8814 (relating to election to report child's interest and dividends). Filing a amended tax return You are reporting an amount on Form 1040, line 13, that includes an amount from Form 4797. Filing a amended tax return If none of the statements above apply to you, your tax form instructions have all the information you need to find out if you can claim the EIC and to figure the amount of your EIC. Filing a amended tax return You do not need this publication. Filing a amended tax return But you can read it to find out whether you can take the EIC and to learn more about the EIC. Filing a amended tax return Do I Have To Have A Child To Qualify For The EIC? No, you can qualify for the EIC without a qualifying child if you are at least age 25 but under age 65 and your earned income is less than $14,340 ($19,680 if married filing jointly). Filing a amended tax return See chapter 3. Filing a amended tax return How Do I Figure the Amount of EIC? If you can claim the EIC, you can either have the IRS figure the amount of your credit, or you can figure it yourself. Filing a amended tax return To figure it yourself, you can complete a worksheet in the instructions for the form you file. Filing a amended tax return To find out how to have the IRS figure it for you, see chapter 4. Filing a amended tax return How Can I Quickly Locate Specific information? You can use the index to look up specific information. Filing a amended tax return In most cases, index entries will point you to headings, tables, or a worksheet. Filing a amended tax return Is There Help Online? Yes. Filing a amended tax return You can use the EITC Assistant at www. Filing a amended tax return irs. Filing a amended tax return gov/eitc to find out if you may be eligible for the credit. Filing a amended tax return The EITC Assistant is available in English and Spanish. Filing a amended tax return What's New for 2013 Earned income amount is more. Filing a amended tax return The maximum amount of income you can earn and still get the credit has increased. Filing a amended tax return You may be able to take the credit if: You have three or more qualifying children and you earned less than $46,227 ($51,567 if married filing jointly), You have two qualifying children and you earned less than $43,038 ($48,378 if married filing jointly), You have one qualifying child and you earned less than $37,870 ($43,210 if married filing jointly), or You do not have a qualifying child and you earned less than $14,340 ($19,680 if married filing jointly). Filing a amended tax return Your adjusted gross income also must be less than the amount in the above list that applies to you. Filing a amended tax return For details, see Rules 1 and 15. Filing a amended tax return Investment income amount is more. Filing a amended tax return The maximum amount of investment income you can have and still get the credit has increased to $3,300. Filing a amended tax return See Rule 6—Your Investment Income Must Be $3,300 or Less . Filing a amended tax return Reminders Increased EIC on certain joint returns. Filing a amended tax return . Filing a amended tax return  A married person filing a joint return may get more EIC than someone with the same income but a different filing status. Filing a amended tax return As a result, the EIC table has different columns for married persons filing jointly than for everyone else. Filing a amended tax return When you look up your EIC in the EIC Table, be sure to use the correct column for your filing status and the number of children you have. Filing a amended tax return Earned income credit has no effect on certain welfare benefits. Filing a amended tax return  Any refund you receive because of the EIC cannot be counted as income when determining whether you or anyone else is eligible for benefits or assistance, or how much you or anyone else can receive, under any federal program or under any state or local program financed in whole or in part with federal funds. Filing a amended tax return These programs include the following. Filing a amended tax return Temporary Assistance for Needy Families (TANF). Filing a amended tax return Medicaid. Filing a amended tax return Supplemental security income (SSI). Filing a amended tax return Supplemental Nutrition Assistance Program (food stamps). Filing a amended tax return Low-income housing. Filing a amended tax return In addition, when determining eligibility, the refund cannot be counted as a resource for at least 12 months after you receive it. Filing a amended tax return Check with your local benefit coordinator to find out if your refund will affect your benefits. Filing a amended tax return Do not overlook your state credit. Filing a amended tax return  If you can claim the EIC on your federal income tax return, you may be able to take a similar credit on your state or local income tax return. Filing a amended tax return For a list of states that offer a state EIC, go to www. Filing a amended tax return irs. Filing a amended tax return gov/eitc. Filing a amended tax return EIC questioned by IRS. Filing a amended tax return  The IRS may ask you to provide documents to prove you are entitled to claim the EIC. Filing a amended tax return We will tell you what documents to send us. Filing a amended tax return These may include: birth certificates, school records, etc. Filing a amended tax return The process of establishing your eligibility will delay your refund. Filing a amended tax return Spanish version of Publication 596. Filing a amended tax return  You can order Publicación 596SP, Crédito por Ingreso del Trabajo, from the IRS. Filing a amended tax return It is a Spanish translation of Publication 596. Filing a amended tax return See How To Get Tax Help to find out how to order this and other IRS forms and publications. Filing a amended tax return Photographs of missing children. Filing a amended tax return  The Internal Revenue Service is a proud partner with the National Center for Missing and Exploited Children. Filing a amended tax return Photographs of missing children selected by the Center may appear in this publication on pages that would otherwise be blank. Filing a amended tax return You can help bring these children home by looking at the photographs and calling 1-800-THE-LOST (1-800-843-5678) if you recognize a child. Filing a amended tax return Comments and suggestions. Filing a amended tax return  We welcome your comments about this publication and your suggestions for future editions. Filing a amended tax return You can write to us at the following address:  Internal Revenue Service Individual Forms and Publications Branch 1111 Constitution Ave. Filing a amended tax return NW, IR-6526 Washington, DC 20224 We respond to many letters by telephone. Filing a amended tax return Therefore, it would be helpful if you would include your daytime phone number, including the area code, in your correspondence. Filing a amended tax return You can send your comments from www. Filing a amended tax return irs. Filing a amended tax return gov/formspubs/. Filing a amended tax return Click on “More Information” and then on “Comment on Tax Forms and Publications. Filing a amended tax return ” Although we cannot respond individually to each comment received, we do appreciate your feedback and will consider your comments as we revise our tax products. Filing a amended tax return Ordering forms and publications. Filing a amended tax return  Visit www. Filing a amended tax return irs. Filing a amended tax return gov/formspubs/ to download forms and publications, call 1-800-TAX-FORM (1-800-829-3676), or write to the address below and receive a response within 10 days after your request is received. Filing a amended tax return  Internal Revenue Service 1201 N. Filing a amended tax return Mitsubishi Motorway Bloomington, IL 61705-6613 Tax questions. Filing a amended tax return  If you have a tax question, check the information available on IRS. Filing a amended tax return gov or call 1-800-829-1040. Filing a amended tax return We cannot answer tax questions sent to either of the above addresses. Filing a amended tax return Prev  Up  Next   Home   More Online Publications
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Working in concert with its Canadian counterpart, the Saint Lawrence Seaway Development Corporation works to operate and maintain a safe, reliable, efficient waterway between the Great Lakes and the Atlantic Ocean.

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The Filing A Amended Tax Return

Filing a amended tax return Publication 584SP - Additional Material Table of Contents This image is too large to be displayed in the current screen. Filing a amended tax return Please click the link to view the image. Filing a amended tax return Pasillo de Entrada (Entrance Hall) This image is too large to be displayed in the current screen. Filing a amended tax return Please click the link to view the image. Filing a amended tax return Sala de Estar (Living Room) This image is too large to be displayed in the current screen. Filing a amended tax return Please click the link to view the image. Filing a amended tax return Comedor (Dining Room) This image is too large to be displayed in the current screen. Filing a amended tax return Please click the link to view the image. Filing a amended tax return Cocina (Kitchen) This image is too large to be displayed in the current screen. Filing a amended tax return Please click the link to view the image. Filing a amended tax return Cuarto de Trabajo (Den) This image is too large to be displayed in the current screen. Filing a amended tax return Please click the link to view the image. Filing a amended tax return Dormitorios (Bedrooms) This image is too large to be displayed in the current screen. Filing a amended tax return Please click the link to view the image. Filing a amended tax return Baños (Bathrooms) This image is too large to be displayed in the current screen. Filing a amended tax return Please click the link to view the image. Filing a amended tax return Cuarto de Recreación/Juegos (Recreation Room) This image is too large to be displayed in the current screen. Filing a amended tax return Please click the link to view the image. Filing a amended tax return Lavadero y Sótano (Laundry and Basement) This image is too large to be displayed in the current screen. Filing a amended tax return Please click the link to view the image. Filing a amended tax return Garaje (Garage) This image is too large to be displayed in the current screen. Filing a amended tax return Please click the link to view the image. Filing a amended tax return Equipo Deportivo (Sporting Equipment) This image is too large to be displayed in the current screen. Filing a amended tax return Please click the link to view the image. Filing a amended tax return Ropa de Hombres (Men's Clothing) This image is too large to be displayed in the current screen. Filing a amended tax return Please click the link to view the image. Filing a amended tax return Ropa de Mujeres (Women's Clothing) This image is too large to be displayed in the current screen. Filing a amended tax return Please click the link to view the image. Filing a amended tax return Ropa de Niños (Children's Clothing) This image is too large to be displayed in the current screen. Filing a amended tax return Please click the link to view the image. Filing a amended tax return Joyería (Jewelry) This image is too large to be displayed in the current screen. Filing a amended tax return Please click the link to view the image. Filing a amended tax return Enseres Eléctricos (Electrical Appliances) This image is too large to be displayed in the current screen. Filing a amended tax return Please click the link to view the image. Filing a amended tax return Artículos de Hilo (Linens) This image is too large to be displayed in the current screen. Filing a amended tax return Please click the link to view the image. Filing a amended tax return Artículos Misceláneos (Miscellaneous) This image is too large to be displayed in the current screen. Filing a amended tax return Please click the link to view the image. Filing a amended tax return vehículos motorizados This image is too large to be displayed in the current screen. Filing a amended tax return Please click the link to view the image. Filing a amended tax return Hogar (Excluyendo su contenido) Hoja de Trabajo A. Filing a amended tax return Costo u Otra Base (Ajustada) Precaución:Vea Instrucciones de la Hoja de Trabajo A antes de usar esta hoja de trabajo. Filing a amended tax return         (a) Parte Personal (b) Parte Comercial/de Alquiler 1. Filing a amended tax return   Anote el precio de compra de la vivienda dañada o destruida. Filing a amended tax return (Si usted presentó el Formulario 2119 cuando en un principio adquirió dicha vivienda para aplazar ganancias provenientes de la venta de una vivienda anterior antes del 7 de mayo de 1997, anote la base ajustada de la vivienda nueva, usando la cantidad que aparece en dicho Formulario 2119). Filing a amended tax return 1. Filing a amended tax return     2. Filing a amended tax return   Puntos pagados por el vendedor para una vivienda comprada después de 1990. Filing a amended tax return No incluya puntos pagados por el vendedor que ya restó para llegar a la cantidad anotada en la línea 1 2. Filing a amended tax return     3. Filing a amended tax return   Reste la línea 2 de la línea 1 3. Filing a amended tax return     4. Filing a amended tax return   Cargos por liquidación o costos de cierre. Filing a amended tax return (Vea Settlement Costs (Costos de Liquidación) en la Publicación 551, en inglés). Filing a amended tax return Si la línea 1 incluye la base ajustada de la vivienda nueva del Formulario 2119, ignore las líneas 4a a la 4g y 5; para entonces pasar a la línea 6. Filing a amended tax return         a. Filing a amended tax return Honorarios por estudios de escritura 4a. Filing a amended tax return       b. Filing a amended tax return Honorarios legales (incluyendo honorarios por trámites relacionados con la escritura y la preparación de documentos) 4b. Filing a amended tax return       c. Filing a amended tax return Estudios topográficos 4c. Filing a amended tax return       d. Filing a amended tax return Seguro de escritura de propietario 4d. Filing a amended tax return       e. Filing a amended tax return Impuestos de traspaso o de sello 4e. Filing a amended tax return       f. Filing a amended tax return Cantidades que el vendedor adeudaba y que usted acordó pagar (impuestos atrasados o intereses, costos de registro o cargos hipotecarios y comisiones sobre las ventas) 4f. Filing a amended tax return       g. Filing a amended tax return Otros gastos 4g. Filing a amended tax return     5. Filing a amended tax return   Sume las líneas 4a a la 4g 5. Filing a amended tax return     6. Filing a amended tax return   Costo de ampliaciones y mejoras. Filing a amended tax return (Vea Increases to Basis (Aumentos en la Base) en la Publicación 551, en inglés). Filing a amended tax return No incluya ninguna de las ampliaciones o mejoras incluidas en la línea 1 6. Filing a amended tax return     7. Filing a amended tax return   Tasaciones tributarias especiales pagadas por concepto de mejoras locales, tales como calles y aceras o banquetas 7. Filing a amended tax return     8. Filing a amended tax return   Otros aumentos en la base 8. Filing a amended tax return     9. Filing a amended tax return   Sume las líneas 3, 5, 6, 7 y 8 9. Filing a amended tax return     10. Filing a amended tax return   Depreciación (permitida o permisible) relacionada con el uso comercial o alquiler de la vivienda 10. Filing a amended tax return 0   11. Filing a amended tax return   Otras disminuciones en la base (Vea Decreases to Basis (Disminuciones en la Base) en la Publicación 551, en inglés). Filing a amended tax return 11. Filing a amended tax return     12. Filing a amended tax return   Sume las líneas 10 y 11 12. Filing a amended tax return     13. Filing a amended tax return   Costo u otra base (ajustada) de la vivienda dañada o destruida. Filing a amended tax return Reste la línea 12 de la línea 9. Filing a amended tax return Anote dicha cantidad aquí y en la línea 2 del Anexo 20 13. Filing a amended tax return     Instrucciones para la Hoja de Trabajo A. Filing a amended tax return Si usted usa la Hoja de Trabajo A para calcular el costo u otra base (ajustada) de su vivienda, siga estas instrucciones. Filing a amended tax return NO utilice esta hoja de trabajo para determinar el costo de su base si adquirió interés de su vivienda por un difunto que falleció en 2010 y el albacea de su caudal hereditario presentó el Formulario 8939. Filing a amended tax return SI. Filing a amended tax return . Filing a amended tax return . Filing a amended tax return   ENTONCES. Filing a amended tax return . Filing a amended tax return . Filing a amended tax return usted heredó su vivienda de un difunto que falleció antes o depués del 2010, o de un difunto que falleció en el 2010 pero la albacea de su caudal hereditario no presentó el Formulario 8939. Filing a amended tax return 1 omita las líneas 1 a la 4 de la hoja de trabajo. Filing a amended tax return 2 encuentre su base utilizando las reglas bajo Inherited Property (Bienes Heredados) en la Publicación 551, en inglés. Filing a amended tax return Anote esta cantidad en la línea 5 de la hoja de trabajo. Filing a amended tax return 3 llene las líneas 6 a la 13 de la hoja de trabajo. Filing a amended tax return usted recibió su vivienda como un regalo (donación) 1 lea Property Received as Gift (Bienes Recibidos como Regalo (Donación)) en la Publicación 551, en inglés, y anote en las líneas 1 y 3 de la hoja de trabajo la base ajustada del donante o el valor justo de mercado de la vivienda en el momento del regalo (donación), lo que proceda. Filing a amended tax return 2 si usted puede sumar algún impuesto federal sobre donaciones a su base, anote esa cantidad en la línea 5 de la hoja de trabajo. Filing a amended tax return 3 llene el resto de la hoja de trabajo. Filing a amended tax return usted recibió su vivienda como un canje por otra propiedad 1 anote en la línea 1 de la hoja de trabajo el valor justo de mercado de la otra propiedad al tiempo del canje. Filing a amended tax return (Pero si usted recibió su vivienda como un canje por su vivienda anterior antes del 7 de mayo de 1997, y tuvo una ganancia en que el canje se aplazó utilizando el Formulario 2119, anote en la línea 1 de la hoja de trabajo la base ajustada de la vivienda nueva que aparece en dicho formulario). Filing a amended tax return 2 llene el resto de la hoja de trabajo. Filing a amended tax return usted construyó su vivienda 1 sume el precio de compra del terreno y el costo de la construcción de la vivienda. Filing a amended tax return Anote ese total en la línea 1 de la hoja de trabajo. Filing a amended tax return (Sin embargo, si usted presentó un Formulario 2119 para aplazar ganancias en la venta de una vivienda anterior antes del 7 de mayo de 1997, anote en la línea 1 de la hoja de trabajo la base ajustada de la vivienda nueva que aparece en dicho formulario). Filing a amended tax return 2 llene el resto de la hoja de trabajo. Filing a amended tax return usted recibió su vivienda de su cónyuge después del 18 de julio de 1984 1 ignore las líneas 1 a la 4 de la hoja de trabajo. Filing a amended tax return 2 anote en la línea 5 de la hoja de trabajo el costo u otra base (ajustada) de su cónyuge en la vivienda justo antes de que usted la haya recibido. Filing a amended tax return 3 llene las líneas 6 a la 13 de la hoja de trabajo, haciendo ajustes a la base solamente por acontecimientos después del traspaso. Filing a amended tax return usted fue dueño de una vivienda conjuntamente con su cónyuge, el cual le traspasó su participación en la misma después del 18 de julio de 1984     llene una hoja de trabajo, haciendo los ajustes a la base por acontecimientos tanto antes como después del traspaso. Filing a amended tax return   usted recibió su vivienda de su cónyuge antes del 19 de julio de 1984 1 ignore las líneas 1 a la 4 de la hoja de trabajo. Filing a amended tax return 2 anote en la línea 5 de la hoja de trabajo el valor justo de mercado de la vivienda cuando usted la recibió. Filing a amended tax return 3 llene las líneas 6 a la 13 de la hoja de trabajo, ajustando la base solamente por acontecimientos después del traspaso. Filing a amended tax return usted fue dueño de una vivienda conjuntamente con su cónyuge, el cual le traspasó su participación en la misma antes del 19 de julio de 1984 1 llene una hoja de trabajo, las líneas 1 a la 13, ajustando la base solamente por acontecimientos antes del traspaso. Filing a amended tax return 2 multiplique la cantidad de la línea 13 de esa hoja de trabajo por 0. Filing a amended tax return 5 para obtener la base ajustada de la mitad de su participación a la hora del traspaso. Filing a amended tax return 3 multiplique el valor justo de mercado de la vivienda a la hora del traspaso por 0. Filing a amended tax return 5. Filing a amended tax return Generalmente, el resultado corresponde a la base de la mitad de la participación de su cónyuge. Filing a amended tax return 4 sume las cantidades de los pasos 2 y 3 y anote el total en la línea 5 de una segunda hoja de trabajo. Filing a amended tax return 5 complete el resto de la segunda hoja de trabajo, ajustando la base solamente por acontecimientos después del traspaso. Filing a amended tax return usted fue dueño de su vivienda conjuntamente con alguien (aparte de cónyuges que presenten una declaración conjunta) 1 llene las líneas 1 a la 13 de la hoja de trabajo. Filing a amended tax return 2 multiplique la cantidad de la línea 13 para obtener la base ajustada suya por el porcentaje de su parte de su participación de la vivienda. Filing a amended tax return Instrucciones para la Hoja de Trabajo A. Filing a amended tax return (Continuación) SI. Filing a amended tax return . Filing a amended tax return . Filing a amended tax return   ENTONCES. Filing a amended tax return . Filing a amended tax return . Filing a amended tax return usted fue dueño de su vivienda conjuntamente con su cónyuge que falleció antes de 2010 y antes de un hecho fortuito 1 llene una hoja de trabajo, las líneas 1 a la 13, incluyendo ajustes a la base solamente por acontecimientos antes del fallecimiento de su cónyuge. Filing a amended tax return 2 multiplique la cantidad de la línea 13 de esa hoja de trabajo por 0. Filing a amended tax return 5 para obtener la base ajustada de la mitad de su participación a la fecha del fallecimiento. Filing a amended tax return 3 calcule la base de la mitad de la participación de su cónyuge. Filing a amended tax return Esto corresponde a la mitad del valor justo de mercado en la fecha del fallecimiento (o la valoración alternativa usada posteriormente para propósitos de los impuestos de sucesiones o caudales hereditarios). Filing a amended tax return (La base de su mitad seguirá siendo la mitad de la base ajustada determinada en el paso 2). Filing a amended tax return 4 sume las cantidades de los pasos 2 y 3 y anote el total en la línea 5 de una segunda hoja de trabajo. Filing a amended tax return 5 complete las líneas 6 a la 13 de la segunda hoja de trabajo, ajustando la base solamente por acontecimientos después del fallecimiento de su cónyuge. Filing a amended tax return usted fue dueño de su vivienda conjuntamente con su cónyuge que falleció antes de 2010 y antes de un hecho fortuito y, su vivienda permanente está en un estado donde rigen las leyes de la comunidad de bienes matrimoniales 1 ignore las líneas 1 a la 4 de la hoja de trabajo. Filing a amended tax return 2 anote la cantidad de su base en la línea 5 de la hoja de trabajo. Filing a amended tax return Generalmente, esto corresponde al valor justo de mercado de la vivienda al momento del fallecimiento. Filing a amended tax return (No obstante, vea Community Property (Comunidad de Bienes Matrimoniales) en la Publicación 551, en inglés, para reglas especiales). Filing a amended tax return 3 llene el resto de la hoja de trabajo, ajustando la base solamente por acontecimientos después del fallecimiento de su cónyuge. Filing a amended tax return usted fue dueño de su vivienda conjuntamente con alguien (que no sean cónyuges que presenten la declaración conjunta) que falleció antes de 2010 y antes de un hecho fortuito 1 llene las líneas 1 a la 13 de la hoja de trabajo, incluyendo ajustes a la base solamente por acontecimientos antes del fallecimiento del codueño. Filing a amended tax return 2 multiplique la cantidad de la línea 13 por el porcentaje de su parte de su participación de la vivienda para obtener la base ajustada suyo en la fecha del fallecimiento. Filing a amended tax return 3 multiplique el valor justo del mercado en la fecha del fallecimiento (o use la valuació alterna usada posteriormente para propositos de los impuestos de sucesiones o caudales hereditarios) por el porcentaje que corresponde a la participación del codueño. Filing a amended tax return Ésta es la base para el interés parcial del codueño. Filing a amended tax return 4 sume las cantidades de los pasos 2 y 3 y anote el total en la línea 5 de una segunda hoja de trabajo. Filing a amended tax return 5 complete las líneas 6 a la 13 de la segunda hoja de trabajo incluyendo ajustes a la base solamente por acontecimientos después del fallecimiento del codueño. Filing a amended tax return alguna vez su vivienda sufrió daños debido a un hecho fortuito anterior 1 en la línea 8 de la hoja de trabajo, anote toda cantidad que haya gastado para restaurar la vivienda a su estado original antes del hecho fortuito anterior. Filing a amended tax return 2 en la línea 11 anote: todo reembolso de seguros que usted haya recibido (o espera recibir) por la pérdida anterior  y toda pérdida por hecho fortuito deducible de años anteriores no cubierta por  su seguro. Filing a amended tax return la persona que le vendió su vivienda pagó puntos sobre su préstamo y usted compró su vivienda después de 1990 pero antes del 4 de abril de 1994   en la línea 2 anote los puntos pagados por el vendedor solamente si usted los dedujo como intereses hipotecarios de la vivienda en el año en que fueron pagados (a no ser que haya utilizado los puntos pagados por el vendedor para reducir la cantidad de la línea 1). Filing a amended tax return la persona que le vendió su vivienda pagó puntos sobre su préstamo y usted compró su vivienda después del 3 de abril de 1994   en la línea 2 anote los puntos pagados por el vendedor aun si usted no los dedujo (a no ser que haya utilizado los puntos pagados por el vendedor para reducir la cantidad de la línea 1). Filing a amended tax return usted usó parte de la propiedad como su vivienda y parte de ella para propósitos comerciales o para generar ingresos de alquiler   usted debe asignar las anotaciones en la Hoja de Trabajo A entre la parte personal (columna (a)) y la parte comercial/de alquiler (columna (b)). Filing a amended tax return no corresponde ninguno de los puntos anteriores   llene completamente la hoja de trabajo. Filing a amended tax return Prev  Up  Next   Home   More Online Publications