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Fill out 1040x online Publication 587 - Main Content Table of Contents Qualifying for a DeductionExclusive Use Regular Use Trade or Business Use Principal Place of Business Place To Meet Patients, Clients, or Customers Separate Structure Figuring the DeductionUsing Actual Expenses Using the Simplified Method Daycare Facility Standard meal and snack rates. Fill out 1040x online Sale or Exchange of Your HomeGain on Sale Depreciation Basis Adjustment Reporting the Sale More Information Business Furniture and EquipmentListed Property Property Bought for Business Use Personal Property Converted to Business Use Recordkeeping Where To DeductSelf-Employed Persons Employees Partners How To Get Tax HelpLow Income Taxpayer Clinics Worksheet To Figure the Deduction for Business Use of Your HomeInstructions for the Worksheet Worksheets To Figure the Deduction for Business Use of Your Home (Simplified Method) Instructions for the Simplified Method Worksheet Instructions for the Daycare Facility Worksheet Instructions for the Area Adjustment Worksheet Qualifying for a Deduction Generally, you cannot deduct items related to your home, such as mortgage interest, real estate taxes, utilities, maintenance, rent, depreciation, or property insurance, as business expenses. Fill out 1040x online However, you may be able to deduct expenses related to the business use of part of your home if you meet specific requirements. Fill out 1040x online Even then, the deductible amount of these types of expenses may be limited. Fill out 1040x online Use this section and Figure A, later, to decide if you can deduct expenses for the business use of your home. Fill out 1040x online To qualify to deduct expenses for business use of your home, you must use part of your home: Exclusively and regularly as your principal place of business (defined later), Exclusively and regularly as a place where you meet or deal with patients, clients, or customers in the normal course of your trade or business, In the case of a separate structure which is not attached to your home, in connection with your trade or business, On a regular basis for certain storage use (see Storage of inventory or product samples , later), For rental use (see Publication 527), or As a daycare facility (see Daycare Facility , later). Fill out 1040x online Additional tests for employee use. Fill out 1040x online   If you are an employee and you use a part of your home for business, you may qualify for a deduction for its business use. Fill out 1040x online You must meet the tests discussed earlier plus: Your business use must be for the convenience of your employer, and You must not rent any part of your home to your employer and use the rented portion to perform services as an employee for that employer. Fill out 1040x online If the use of the home office is merely appropriate and helpful, you cannot deduct expenses for the business use of your home. Fill out 1040x online Exclusive Use To qualify under the exclusive use test, you must use a specific area of your home only for your trade or business. Fill out 1040x online The area used for business can be a room or other separately identifiable space. Fill out 1040x online The space does not need to be marked off by a permanent partition. Fill out 1040x online You do not meet the requirements of the exclusive use test if you use the area in question both for business and for personal purposes. Fill out 1040x online Example. Fill out 1040x online You are an attorney and use a den in your home to write legal briefs and prepare clients' tax returns. Fill out 1040x online Your family also uses the den for recreation. Fill out 1040x online The den is not used exclusively in your trade or business, so you cannot claim a deduction for the business use of the den. Fill out 1040x online Exceptions to Exclusive Use You do not have to meet the exclusive use test if either of the following applies. Fill out 1040x online You use part of your home for the storage of inventory or product samples (discussed next). Fill out 1040x online You use part of your home as a daycare facility, discussed later under Daycare Facility . Fill out 1040x online Note. Fill out 1040x online With the exception of these two uses, any portion of the home used for business purposes must meet the exclusive use test. Fill out 1040x online Storage of inventory or product samples. Fill out 1040x online    If you use part of your home for storage of inventory or product samples, you can deduct expenses for the business use of your home without meeting the exclusive use test. Fill out 1040x online However, you must meet all the following tests. Fill out 1040x online You sell products at wholesale or retail as your trade or business. Fill out 1040x online You keep the inventory or product samples in your home for use in your trade or business. Fill out 1040x online Your home is the only fixed location of your trade or business. Fill out 1040x online You use the storage space on a regular basis. Fill out 1040x online The space you use is a separately identifiable space suitable for storage. Fill out 1040x online Example. Fill out 1040x online Your home is the only fixed location of your business of selling mechanics' tools at retail. Fill out 1040x online You regularly use half of your basement for storage of inventory and product samples. Fill out 1040x online You sometimes use the area for personal purposes. Fill out 1040x online The expenses for the storage space are deductible even though you do not use this part of your basement exclusively for business. Fill out 1040x online Regular Use To qualify under the regular use test, you must use a specific area of your home for business on a regular basis. Fill out 1040x online Incidental or occasional business use is not regular use. Fill out 1040x online You must consider all facts and circumstances in determining whether your use is on a regular basis. Fill out 1040x online Trade or Business Use To qualify under the trade-or-business-use test, you must use part of your home in connection with a trade or business. Fill out 1040x online If you use your home for a profit-seeking activity that is not a trade or business, you cannot take a deduction for its business use. Fill out 1040x online Example. Fill out 1040x online You use part of your home exclusively and regularly to read financial periodicals and reports, clip bond coupons, and carry out similar activities related to your own investments. Fill out 1040x online You do not make investments as a broker or dealer. Fill out 1040x online So, your activities are not part of a trade or business and you cannot take a deduction for the business use of your home. Fill out 1040x online Principal Place of Business You can have more than one business location, including your home, for a single trade or business. Fill out 1040x online To qualify to deduct the expenses for the business use of your home under the principal place of business test, your home must be your principal place of business for that trade or business. Fill out 1040x online To determine whether your home is your principal place of business, you must consider: The relative importance of the activities performed at each place where you conduct business, and The amount of time spent at each place where you conduct business. Fill out 1040x online Your home office will qualify as your principal place of business if you meet the following requirements. Fill out 1040x online You use it exclusively and regularly for administrative or management activities of your trade or business. Fill out 1040x online You have no other fixed location where you conduct substantial administrative or management activities of your trade or business. Fill out 1040x online If, after considering your business locations, your home cannot be identified as your principal place of business, you cannot deduct home office expenses. Fill out 1040x online However, see the later discussions under Place To Meet Patients, Clients, or Customers and Separate Structure for other ways to qualify to deduct home office expenses. Fill out 1040x online Administrative or management activities. Fill out 1040x online   There are many activities that are administrative or managerial in nature. Fill out 1040x online The following are a few examples. Fill out 1040x online Billing customers, clients, or patients. Fill out 1040x online Keeping books and records. Fill out 1040x online Ordering supplies. Fill out 1040x online Setting up appointments. Fill out 1040x online Forwarding orders or writing reports. Fill out 1040x online Administrative or management activities performed at other locations. Fill out 1040x online   The following activities performed by you or others will not disqualify your home office from being your principal place of business. Fill out 1040x online You have others conduct your administrative or management activities at locations other than your home. Fill out 1040x online (For example, another company does your billing from its place of business. Fill out 1040x online ) You conduct administrative or management activities at places that are not fixed locations of your business, such as in a car or a hotel room. Fill out 1040x online You occasionally conduct minimal administrative or management activities at a fixed location outside your home. Fill out 1040x online You conduct substantial nonadministrative or nonmanagement business activities at a fixed location outside your home. Fill out 1040x online (For example, you meet with or provide services to customers, clients, or patients at a fixed location of the business outside your home. Fill out 1040x online ) You have suitable space to conduct administrative or management activities outside your home, but choose to use your home office for those activities instead. Fill out 1040x online Please click here for the text description of the image. Fill out 1040x online Can you deduct business use of the home expenses? Example 1. Fill out 1040x online John is a self-employed plumber. Fill out 1040x online Most of John's time is spent at customers' homes and offices installing and repairing plumbing. Fill out 1040x online He has a small office in his home that he uses exclusively and regularly for the administrative or management activities of his business, such as phoning customers, ordering supplies, and keeping his books. Fill out 1040x online John writes up estimates and records of work completed at his customers' premises. Fill out 1040x online He does not conduct any substantial administrative or management activities at any fixed location other than his home office. Fill out 1040x online John does not do his own billing. Fill out 1040x online He uses a local bookkeeping service to bill his customers. Fill out 1040x online John's home office qualifies as his principal place of business for deducting expenses for its use. Fill out 1040x online He uses the home office for the administrative or managerial activities of his plumbing business and he has no other fixed location where he conducts these administrative or managerial activities. Fill out 1040x online His choice to have his billing done by another company does not disqualify his home office from being his principal place of business. Fill out 1040x online He meets all the qualifications, including principal place of business, so he can deduct expenses (subject to certain limitations, explained later) for the business use of his home. Fill out 1040x online Example 2. Fill out 1040x online Pamela is a self-employed sales representative for several different product lines. Fill out 1040x online She has an office in her home that she uses exclusively and regularly to set up appointments and write up orders and other reports for the companies whose products she sells. Fill out 1040x online She occasionally writes up orders and sets up appointments from her hotel room when she is away on business overnight. Fill out 1040x online Pamela's business is selling products to customers at various locations throughout her territory. Fill out 1040x online To make these sales, she regularly visits customers to explain the available products and take orders. Fill out 1040x online Pamela's home office qualifies as her principal place of business for deducting expenses for its use. Fill out 1040x online She conducts administrative or management activities there and she has no other fixed location where she conducts substantial administrative or management activities. Fill out 1040x online The fact that she conducts some administrative or management activities in her hotel room (not a fixed location) does not disqualify her home office from being her principal place of business. Fill out 1040x online She meets all the qualifications, including principal place of business, so she can deduct expenses (subject to certain limitations, explained later) for the business use of her home. Fill out 1040x online Example 3. Fill out 1040x online Paul is a self-employed anesthesiologist. Fill out 1040x online He spends the majority of his time administering anesthesia and postoperative care in three local hospitals. Fill out 1040x online One of the hospitals provides him with a small shared office where he could conduct administrative or management activities. Fill out 1040x online Paul very rarely uses the office the hospital provides. Fill out 1040x online He uses a room in his home that he has converted to an office. Fill out 1040x online He uses this room exclusively and regularly to conduct all the following activities. Fill out 1040x online Contacting patients, surgeons, and hospitals regarding scheduling. Fill out 1040x online Preparing for treatments and presentations. Fill out 1040x online Maintaining billing records and patient logs. Fill out 1040x online Satisfying continuing medical education requirements. Fill out 1040x online Reading medical journals and books. Fill out 1040x online Paul's home office qualifies as his principal place of business for deducting expenses for its use. Fill out 1040x online He conducts administrative or management activities for his business as an anesthesiologist there and he has no other fixed location where he conducts substantial administrative or management activities for this business. Fill out 1040x online His choice to use his home office instead of the one provided by the hospital does not disqualify his home office from being his principal place of business. Fill out 1040x online His performance of substantial nonadministrative or nonmanagement activities at fixed locations outside his home also does not disqualify his home office from being his principal place of business. Fill out 1040x online He meets all the qualifications, including principal place of business, so he can deduct expenses (subject to certain limitations, explained later) for the business use of his home. Fill out 1040x online Example 4. Fill out 1040x online Kathleen is employed as a teacher. Fill out 1040x online She is required to teach and meet with students at the school and to grade papers and tests. Fill out 1040x online The school provides her with a small office where she can work on her lesson plans, grade papers and tests, and meet with parents and students. Fill out 1040x online The school does not require her to work at home. Fill out 1040x online Kathleen prefers to use the office she has set up in her home and does not use the one provided by the school. Fill out 1040x online She uses this home office exclusively and regularly for the administrative duties of her teaching job. Fill out 1040x online Kathleen must meet the convenience-of-the-employer test, even if her home qualifies as her principal place of business for deducting expenses for its use. Fill out 1040x online Her employer provides her with an office and does not require her to work at home, so she does not meet the convenience-of-the-employer test and cannot claim a deduction for the business use of her home. Fill out 1040x online More Than One Trade or Business The same home office can be the principal place of business for two or more separate business activities. Fill out 1040x online Whether your home office is the principal place of business for more than one business activity must be determined separately for each of your trade or business activities. Fill out 1040x online You must use the home office exclusively and regularly for one or more of the following purposes. Fill out 1040x online As the principal place of business for one or more of your trades or businesses. Fill out 1040x online As a place to meet or deal with patients, clients, or customers in the normal course of one or more of your trades or businesses. Fill out 1040x online If your home office is a separate structure, in connection with one or more of your trades or businesses. Fill out 1040x online You can use your home office for more than one business activity, but you cannot use it for any nonbusiness (i. Fill out 1040x online e. Fill out 1040x online , personal) activities. Fill out 1040x online If you are an employee, any use of the home office in connection with your employment must be for the convenience of your employer. Fill out 1040x online See Rental to employer , later, if you rent part of your home to your employer. Fill out 1040x online Example. Fill out 1040x online Tracy White is employed as a teacher. Fill out 1040x online Her principal place of work is the school, which provides her office space to do her school work. Fill out 1040x online She also has a mail order jewelry business. Fill out 1040x online All her work in the jewelry business is done in her home office and the office is used exclusively for that business. Fill out 1040x online If she meets all the other tests, she can deduct expenses for the business use of her home for the jewelry business. Fill out 1040x online If Tracy also uses the office for work related to her teaching, she must meet the exclusive use test for both businesses to qualify for the deduction. Fill out 1040x online As an employee, Tracy must also meet the convenience-of-the-employer test to qualify for the deduction. Fill out 1040x online She does not meet this test for her work as a teacher, so she cannot claim a deduction for the business use of her home for either activity. Fill out 1040x online Place To Meet Patients, Clients, or Customers If you meet or deal with patients, clients, or customers in your home in the normal course of your business, even though you also carry on business at another location, you can deduct your expenses for the part of your home used exclusively and regularly for business if you meet both the following tests. Fill out 1040x online You physically meet with patients, clients, or customers on your premises. Fill out 1040x online Their use of your home is substantial and integral to the conduct of your business. Fill out 1040x online Doctors, dentists, attorneys, and other professionals who maintain offices in their homes generally will meet this requirement. Fill out 1040x online Using your home for occasional meetings and telephone calls will not qualify you to deduct expenses for the business use of your home. Fill out 1040x online The part of your home you use exclusively and regularly to meet patients, clients, or customers does not have to be your principal place of business. Fill out 1040x online Example. Fill out 1040x online June Quill, a self-employed attorney, works 3 days a week in her city office. Fill out 1040x online She works 2 days a week in her home office used only for business. Fill out 1040x online She regularly meets clients there. Fill out 1040x online Her home office qualifies for a business deduction because she meets clients there in the normal course of her business. Fill out 1040x online Separate Structure You can deduct expenses for a separate free-standing structure, such as a studio, workshop, garage, or barn, if you use it exclusively and regularly for your business. Fill out 1040x online The structure does not have to be your principal place of business or a place where you meet patients, clients, or customers. Fill out 1040x online Example. Fill out 1040x online John Berry operates a floral shop in town. Fill out 1040x online He grows the plants for his shop in a greenhouse behind his home. Fill out 1040x online He uses the greenhouse exclusively and regularly in his business, so he can deduct the expenses for its use, subject to certain limitations, explained later. Fill out 1040x online Figuring the Deduction After you determine that you meet the tests under Qualifying for a Deduction , you can begin to figure how much you can deduct. Fill out 1040x online When figuring the amount you can deduct for the business use of your home, you will use either your actual expenses or a simplified method. Fill out 1040x online Electing to use the simplified method. Fill out 1040x online   The simplified method is an alternative to the calculation, allocation, and substantiation of actual expenses. Fill out 1040x online You choose whether or not to figure your deduction using the simplified method each taxable year. Fill out 1040x online See Using the Simplified Method , later. Fill out 1040x online Rental to employer. Fill out 1040x online   If you rent part of your home to your employer and you use the rented part in performing services for your employer as an employee, your deduction for the business use of your home is limited. Fill out 1040x online You can deduct mortgage interest, qualified mortgage insurance premiums, real estate taxes, and personal casualty losses for the rented part, subject to any limitations. Fill out 1040x online However, you cannot deduct otherwise allowable trade or business expenses, business casualty losses, or depreciation related to the use of your home (or use the simplified method as an alternative to deducting these actual expenses) in performing services for your employer. Fill out 1040x online Using Actual Expenses If you do not or cannot elect to use the simplified method for a home, you will figure your deduction for that home using your actual expenses. Fill out 1040x online You will also need to figure the percentage of your home used for business and the limit on the deduction. Fill out 1040x online If you are an employee or a partner, or you use your home in your farming business and you file Schedule F (Form 1040), you can use the Worksheet To Figure the Deduction for Business Use of Your Home, near the end of this publication, to help you figure your deduction. Fill out 1040x online If you use your home in a trade or business and you file Schedule C (Form 1040), you will use Form 8829 to figure your deduction. Fill out 1040x online Part-year use. Fill out 1040x online   You cannot deduct expenses for the business use of your home incurred during any part of the year you did not use your home for business purposes. Fill out 1040x online For example, if you begin using part of your home for business on July 1, and you meet all the tests from that date until the end of the year, consider only your expenses for the last half of the year in figuring your allowable deduction. Fill out 1040x online Expenses related to tax-exempt income. Fill out 1040x online   Generally, you cannot deduct expenses that are related to tax-exempt allowances. Fill out 1040x online However, if you receive a tax-exempt parsonage allowance or a tax-exempt military allowance, your expenses for mortgage interest and real estate taxes are deductible under the normal rules. Fill out 1040x online No deduction is allowed for other expenses related to the tax-exempt allowance. Fill out 1040x online   If your housing is provided free of charge and the value of the housing is tax exempt, you cannot deduct the rental value of any portion of the housing. Fill out 1040x online Actual Expenses You must divide the expenses of operating your home between personal and business use. Fill out 1040x online The part of a home operating expense you can use to figure your deduction depends on both of the following. Fill out 1040x online Whether the expense is direct, indirect, or unrelated. Fill out 1040x online The percentage of your home used for business. Fill out 1040x online Table 1, next, describes the types of expenses you may have and the extent to which they are deductible. Fill out 1040x online Table 1. Fill out 1040x online Types of Expenses  Expense  Description  Deductibility Direct Expenses only for  the business part  of your home. Fill out 1040x online Deductible in full. Fill out 1040x online *   Examples:  Painting or repairs  only in the area  used for business. Fill out 1040x online Exception: May be only partially  deductible in a daycare facility. Fill out 1040x online See Daycare Facility , later. Fill out 1040x online Indirect Expenses for  keeping up and running your  entire home. Fill out 1040x online Deductible based on the percentage of your home used for business. Fill out 1040x online *   Examples:  Insurance, utilities, and  general repairs. Fill out 1040x online   Unrelated Expenses only for  the parts of your  home not used  for business. Fill out 1040x online Not deductible. Fill out 1040x online   Examples:  Lawn care or painting  a room not used  for business. Fill out 1040x online   *Subject to the deduction limit, discussed later. Fill out 1040x online Form 8829 and the Worksheet To Figure the Deduction for Business Use of Your Home have separate columns for direct and indirect expenses. Fill out 1040x online Certain expenses are deductible whether or not you use your home for business. Fill out 1040x online If you qualify to deduct business use of the home expenses, use the business percentage of these expenses to figure your total business use of the home deduction. Fill out 1040x online These expenses include the following. Fill out 1040x online Real estate taxes. Fill out 1040x online Qualified mortgage insurance premiums. Fill out 1040x online Deductible mortgage interest. Fill out 1040x online Casualty losses. Fill out 1040x online Other expenses are deductible only if you use your home for business. Fill out 1040x online You can use the business percentage of these expenses to figure your total business use of the home deduction. Fill out 1040x online These expenses generally include (but are not limited to) the following. Fill out 1040x online Depreciation (covered under Depreciating Your Home , later). Fill out 1040x online Insurance. Fill out 1040x online Rent paid for the use of property you do not own but use in your trade or business. Fill out 1040x online Repairs. Fill out 1040x online Security system. Fill out 1040x online Utilities and services. Fill out 1040x online Real estate taxes. Fill out 1040x online   To figure the business part of your real estate taxes, multiply the real estate taxes paid by the percentage of your home used for business. Fill out 1040x online   For more information on the deduction for real estate taxes, see Publication 530, Tax Information for Homeowners. Fill out 1040x online Deductible mortgage interest. Fill out 1040x online   To figure the business part of your deductible mortgage interest, multiply this interest by the percentage of your home used for business. Fill out 1040x online You can include interest on a second mortgage in this computation. Fill out 1040x online If your total mortgage debt is more than $1,000,000 or your home equity debt is more than $100,000, your deduction may be limited. Fill out 1040x online For more information on what interest is deductible, see Publication 936, Home Mortgage Interest Deduction. Fill out 1040x online Qualified mortgage insurance premiums. Fill out 1040x online   To figure the business part of your qualified mortgage insurance premiums, multiply the premiums by the percentage of your home used for business. Fill out 1040x online You can include premiums for insurance on a second mortgage in this computation. Fill out 1040x online If your adjusted gross income is more than $100,000 ($50,000 if your filing status is married filing separately), your deduction may be limited. Fill out 1040x online For more information, see Publication 936, and Line 13 in the Instructions for Schedule A (Form 1040). Fill out 1040x online Casualty losses. Fill out 1040x online    If you have a casualty loss on your home that you use for business, treat the casualty loss as a direct expense, an indirect expense, or an unrelated expense, depending on the property affected. Fill out 1040x online A direct expense is the loss on the portion of the property you use only in your business. Fill out 1040x online Use the entire loss to figure the business use of the home deduction. Fill out 1040x online An indirect expense is the loss on property you use for both business and personal purposes. Fill out 1040x online Use only the business portion to figure the deduction. Fill out 1040x online An unrelated expense is the loss on property you do not use in your business. Fill out 1040x online Do not use any of the loss to figure the deduction. Fill out 1040x online Example. Fill out 1040x online You meet the rules to take a deduction for an office in your home that is 10% of the total area of your house. Fill out 1040x online A storm damages your roof. Fill out 1040x online This is an indirect expense as the roof is part of the whole house and is considered to be used both for business and personal purposes. Fill out 1040x online You would complete Form 4684, Casualties and Thefts, to report your loss. Fill out 1040x online You complete both section A (Personal Use Property) and section B (Business and Income-Producing Property) as your home is used both for business and personal purposes. Fill out 1040x online Since you use 90% of your home for personal purposes, use 90% of the cost or adjusted basis of your home, insurance or other reimbursement, and fair market value, both before and after the storm, to figure the amounts to enter on lines 2, 3, 5, and 6 of Form 4684. Fill out 1040x online Since you use 10% of your home for business purposes, use 10% of the cost or adjusted basis of your home, insurance or other reimbursement, and fair market value, both before and after the storm, to figure the amounts to enter on lines 20, 21, 23, and 24 of Form 4684. Fill out 1040x online Forms and worksheets to use. Fill out 1040x online   If you are filing Schedule C (Form 1040), get Form 8829 and follow the instructions for casualty losses. Fill out 1040x online If you are an employee or a partner, or you file Schedule F (Form 1040), use the Worksheet To Figure the Deduction for Business Use of Your Home, near the end of this publication. Fill out 1040x online You will also need to get Form 4684. Fill out 1040x online More information. Fill out 1040x online   For more information on casualty losses, see Publication 547, Casualties, Disasters, and Thefts. Fill out 1040x online Insurance. Fill out 1040x online   You can deduct the cost of insurance that covers the business part of your home. Fill out 1040x online However, if your insurance premium gives you coverage for a period that extends past the end of your tax year, you can deduct only the business percentage of the part of the premium that gives you coverage for your tax year. Fill out 1040x online You can deduct the business percentage of the part that applies to the following year in that year. Fill out 1040x online Rent. Fill out 1040x online   If you rent the home you occupy and meet the requirements for business use of the home, you can deduct part of the rent you pay. Fill out 1040x online To figure your deduction, multiply your rent payments by the percentage of your home used for business. Fill out 1040x online   If you own your home, you cannot deduct the fair rental value of your home. Fill out 1040x online However, see Depreciating Your Home , later. Fill out 1040x online Repairs. Fill out 1040x online   The cost of repairs that relate to your business, including labor (other than your own labor), is a deductible expense. Fill out 1040x online For example, a furnace repair benefits the entire home. Fill out 1040x online If you use 10% of your home for business, you can deduct 10% of the cost of the furnace repair. Fill out 1040x online   Repairs keep your home in good working order over its useful life. Fill out 1040x online Examples of common repairs are patching walls and floors, painting, wallpapering, repairing roofs and gutters, and mending leaks. Fill out 1040x online However, repairs are sometimes treated as a permanent improvement and are not deductible. Fill out 1040x online See Permanent improvements , later, under Depreciating Your Home. Fill out 1040x online Security system. Fill out 1040x online   If you install a security system that protects all the doors and windows in your home, you can deduct the business part of the expenses you incur to maintain and monitor the system. Fill out 1040x online You also can take a depreciation deduction for the part of the cost of the security system relating to the business use of your home. Fill out 1040x online Utilities and services. Fill out 1040x online   Expenses for utilities and services, such as electricity, gas, trash removal, and cleaning services, are primarily personal expenses. Fill out 1040x online However, if you use part of your home for business, you can deduct the business part of these expenses. Fill out 1040x online Generally, the business percentage for utilities is the same as the percentage of your home used for business. Fill out 1040x online Telephone. Fill out 1040x online   The basic local telephone service charge, including taxes, for the first telephone line into your home (i. Fill out 1040x online e. Fill out 1040x online , landline) is a nondeductible personal expense. Fill out 1040x online However, charges for business long-distance phone calls on that line, as well as the cost of a second line into your home used exclusively for business, are deductible business expenses. Fill out 1040x online Do not include these expenses as a cost of using your home for business. Fill out 1040x online Deduct these charges separately on the appropriate form or schedule. Fill out 1040x online For example, if you file Schedule C (Form 1040), deduct these expenses on line 25, Utilities (instead of line 30, Expenses for business use of your home). Fill out 1040x online Depreciating Your Home If you own your home and qualify to deduct expenses for its business use, you can claim a deduction for depreciation. Fill out 1040x online Depreciation is an allowance for the wear and tear on the part of your home used for business. Fill out 1040x online You cannot depreciate the cost or value of the land. Fill out 1040x online You recover its cost when you sell or otherwise dispose of the property. Fill out 1040x online Before you figure your depreciation deduction, you need to know the following information. Fill out 1040x online The month and year you started using your home for business. Fill out 1040x online The adjusted basis and fair market value of your home (excluding land) at the time you began using it for business. Fill out 1040x online The cost of any improvements before and after you began using the property for business. Fill out 1040x online The percentage of your home used for business. Fill out 1040x online See Business Percentage , later. Fill out 1040x online Adjusted basis defined. Fill out 1040x online   The adjusted basis of your home is generally its cost, plus the cost of any permanent improvements you made to it, minus any casualty losses or depreciation deducted in earlier tax years. Fill out 1040x online For a discussion of adjusted basis, see Publication 551. Fill out 1040x online Permanent improvements. Fill out 1040x online   A permanent improvement increases the value of property, adds to its life, or gives it a new or different use. Fill out 1040x online Examples of improvements are replacing electric wiring or plumbing, adding a new roof or addition, paneling, or remodeling. Fill out 1040x online    You must carefully distinguish between repairs and improvements. Fill out 1040x online See Repairs , earlier, under Actual Expenses. Fill out 1040x online You also must keep accurate records of these expenses. Fill out 1040x online These records will help you decide whether an expense is a deductible or a capital (added to the basis) expense. Fill out 1040x online However, if you make repairs as part of an extensive remodeling or restoration of your home, the entire job is an improvement. Fill out 1040x online Example. Fill out 1040x online You buy an older home and fix up two rooms as a beauty salon. Fill out 1040x online You patch the plaster on the ceilings and walls, paint, repair the floor, install an outside door, and install new wiring, plumbing, and other equipment. Fill out 1040x online Normally, the patching, painting, and floor work are repairs and the other expenses are permanent improvements. Fill out 1040x online However, because the work gives your property a new use, the entire remodeling job is a permanent improvement and its cost is added to the basis of the property. Fill out 1040x online You cannot deduct any portion of it as a repair expense. Fill out 1040x online Adjusting for depreciation deducted in earlier years. Fill out 1040x online   Decrease the basis of your property by the depreciation you deducted, or could have deducted, on your tax returns under the method of depreciation you properly selected. Fill out 1040x online If you deducted less depreciation than you could have under the method you selected, decrease the basis by the amount you could have deducted under that method. Fill out 1040x online If you did not deduct any depreciation, decrease the basis by the amount you could have deducted. Fill out 1040x online   If you deducted more depreciation than you should have, decrease your basis by the amount you should have deducted, plus the part of the excess depreciation you deducted that actually decreased your tax liability for any year. Fill out 1040x online   If you deducted the incorrect amount of depreciation, see Publication 946. Fill out 1040x online Fair market value defined. Fill out 1040x online   The fair market value of your home is the price at which the property would change hands between a buyer and a seller, neither having to buy or sell, and both having reasonable knowledge of all necessary facts. Fill out 1040x online Sales of similar property, on or about the date you begin using your home for business, may be helpful in determining the property's fair market value. Fill out 1040x online Figuring the depreciation deduction for the current year. Fill out 1040x online   If you began using your home for business before 2013, continue to use the same depreciation method you used in past tax years. Fill out 1040x online   If you began using your home for business for the first time in 2013, depreciate the business part as nonresidential real property under the modified accelerated cost recovery system (MACRS). Fill out 1040x online Under MACRS, nonresidential real property is depreciated using the straight line method over 39 years. Fill out 1040x online For more information on MACRS and other methods of depreciation, see Publication 946. Fill out 1040x online   To figure the depreciation deduction, you must first figure the part of the cost of your home that can be depreciated (depreciable basis). Fill out 1040x online The depreciable basis is figured by multiplying the percentage of your home used for business by the smaller of the following. Fill out 1040x online The adjusted basis of your home (excluding land) on the date you began using your home for business. Fill out 1040x online The fair market value of your home (excluding land) on the date you began using your home for business. Fill out 1040x online Depreciation table. Fill out 1040x online   If 2013 was the first year you used your home for business, you can figure your 2013 depreciation for the business part of your home by using the appropriate percentage from the following table. Fill out 1040x online Table 2. Fill out 1040x online MACRS Percentage Table for 39-Year Nonresidential Real Property Month First Used for Business Percentage To Use 1 2. Fill out 1040x online 461% 2 2. Fill out 1040x online 247% 3 2. Fill out 1040x online 033% 4 1. Fill out 1040x online 819% 5 1. Fill out 1040x online 605% 6 1. Fill out 1040x online 391% 7 1. Fill out 1040x online 177% 8 0. Fill out 1040x online 963% 9 0. Fill out 1040x online 749% 10 0. Fill out 1040x online 535% 11 0. Fill out 1040x online 321% 12 0. Fill out 1040x online 107%   Multiply the depreciable basis of the business part of your home by the percentage from the table for the first month you use your home for business. Fill out 1040x online See Publication 946 for the percentages for the remaining tax years of the recovery period. Fill out 1040x online Example. Fill out 1040x online In May, George Miller began to use one room in his home exclusively and regularly to meet clients. Fill out 1040x online This room is 8% of the square footage of his home. Fill out 1040x online He bought the home in 2003 for $125,000. Fill out 1040x online He determined from his property tax records that his adjusted basis in the house (exclusive of land) is $115,000. Fill out 1040x online In May, the house had a fair market value of $165,000. Fill out 1040x online He multiplies his adjusted basis of $115,000 (which is less than the fair market value) by 8%. Fill out 1040x online The result is $9,200, his depreciable basis for the business part of the house. Fill out 1040x online George files his return based on the calendar year. Fill out 1040x online May is the 5th month of his tax year. Fill out 1040x online He multiplies his depreciable basis of $9,200 by 1. Fill out 1040x online 605% (. Fill out 1040x online 01605), the percentage from the table for the 5th month. Fill out 1040x online His depreciation deduction is $147. Fill out 1040x online 66. Fill out 1040x online Depreciating permanent improvements. Fill out 1040x online   Add the costs of permanent improvements made before you began using your home for business to the basis of your property. Fill out 1040x online Depreciate these costs as part of the cost of your home as explained earlier. Fill out 1040x online The costs of improvements made after you begin using your home for business (that affect the business part of your home, such as a new roof) are depreciated separately. Fill out 1040x online Multiply the cost of the improvement by the business-use percentage and depreciate the result over the recovery period that would apply to your home if you began using it for business at the same time as the improvement. Fill out 1040x online For improvements made this year, the recovery period is 39 years. Fill out 1040x online For the percentage to use for the first year, see Table 2, earlier. Fill out 1040x online For more information on recovery periods, see Publication 946. Fill out 1040x online Business Percentage To find the business percentage, compare the size of the part of your home that you use for business to your whole house. Fill out 1040x online Use the resulting percentage to figure the business part of the expenses for operating your entire home. Fill out 1040x online You can use any reasonable method to determine the business percentage. Fill out 1040x online The following are two commonly used methods for figuring the percentage. Fill out 1040x online Divide the area (length multiplied by the width) used for business by the total area of your home. Fill out 1040x online If the rooms in your home are all about the same size, you can divide the number of rooms used for business by the total number of rooms in your home. Fill out 1040x online Example 1. Fill out 1040x online Your office is 240 square feet (12 feet × 20 feet). Fill out 1040x online Your home is 1,200 square feet. Fill out 1040x online Your office is 20% (240 ÷ 1,200) of the total area of your home. Fill out 1040x online Your business percentage is 20%. Fill out 1040x online Example 2. Fill out 1040x online You use one room in your home for business. Fill out 1040x online Your home has 10 rooms, all about equal size. Fill out 1040x online Your office is 10% (1 ÷ 10) of the total area of your home. Fill out 1040x online Your business percentage is 10%. Fill out 1040x online Use lines 1-7 of Form 8829, or lines 1-3 on the Worksheet To Figure the Deduction for Business Use of Your Home (near the end of this publication) to figure your business percentage. Fill out 1040x online Deduction Limit If your gross income from the business use of your home equals or exceeds your total business expenses (including depreciation), you can deduct all your business expenses related to the use of your home. Fill out 1040x online If your gross income from the business use of your home is less than your total business expenses, your deduction for certain expenses for the business use of your home is limited. Fill out 1040x online Your deduction of otherwise nondeductible expenses, such as insurance, utilities, and depreciation of your home (with depreciation of your home taken last), that are allocable to the business, is limited to the gross income from the business use of your home minus the sum of the following. Fill out 1040x online The business part of expenses you could deduct even if you did not use your home for business (such as mortgage interest, real estate taxes, and casualty and theft losses that are allowable as itemized deductions on Schedule A (Form 1040)). Fill out 1040x online These expenses are discussed in detail under Actual Expenses , earlier. Fill out 1040x online The business expenses that relate to the business activity in the home (for example, business phone, supplies, and depreciation on equipment), but not to the use of the home itself. Fill out 1040x online If you are self-employed, do not include in (2) above your deduction for one-half of your self-employment tax. Fill out 1040x online Carryover of unallowed expenses. Fill out 1040x online   If your deductions are greater than the current year's limit, you can carry over the excess to the next year in which you use actual expenses. Fill out 1040x online They are subject to the deduction limit for that year, whether or not you live in the same home during that year. Fill out 1040x online Figuring the deduction limit and carryover. Fill out 1040x online   If you are an employee or a partner, or you file Schedule F (Form 1040), use the Worksheet To Figure the Deduction for Business Use of Your Home, near the end of this publication. Fill out 1040x online If you file Schedule C (Form 1040), figure your deduction limit and carryover on Form 8829. Fill out 1040x online Example. Fill out 1040x online You meet the requirements for deducting expenses for the business use of your home. Fill out 1040x online You use 20% of your home for business. Fill out 1040x online In 2013, your business expenses and the expenses for the business use of your home are deducted from your gross income in the following order. Fill out 1040x online    Gross income from business $6,000 Minus:   Deductible mortgage interest and real estate taxes (20%) 3,000 Business expenses not related to the use of your home (100%) (business phone, supplies, and depreciation on equipment) 2,000 Deduction limit $1,000 Minus other expenses allocable to business use of home:   Maintenance, insurance, and utilities (20%) 800 Depreciation allowed (20% = $1,600 allowable, but subject to balance of deduction limit) 200 Other expenses up to the deduction limit $1,000 Depreciation carryover to 2014 ($1,600 − $200) (subject to deduction limit in 2014) $1,400   You can deduct all of the business part of your deductible mortgage interest and real estate taxes ($3,000). Fill out 1040x online You also can deduct all of your business expenses not related to the use of your home ($2,000). Fill out 1040x online Additionally, you can deduct all of the business part of your expenses for maintenance, insurance, and utilities, because the total ($800) is less than the $1,000 deduction limit. Fill out 1040x online Your deduction for depreciation for the business use of your home is limited to $200 ($1,000 minus $800) because of the deduction limit. Fill out 1040x online You can carry over the $1,400 balance and add it to your depreciation for 2014, subject to your deduction limit in 2014. Fill out 1040x online More than one place of business. Fill out 1040x online   If part of the gross income from your trade or business is from the business use of part of your home and part is from a place other than your home, you must determine the part of your gross income from the business use of your home before you figure the deduction limit. Fill out 1040x online In making this determination, consider the time you spend at each location, the business investment in each location, and any other relevant facts and circumstances. Fill out 1040x online If your home office qualifies as your principal place of business, you can deduct your daily transportation costs between your home and another work location in the same trade or business. Fill out 1040x online For more information on transportation costs, see Publication 463, Travel, Entertainment, Gift, and Car Expenses. Fill out 1040x online Using the Simplified Method The simplified method is an alternative to the calculation, allocation, and substantiation of actual expenses. Fill out 1040x online In most cases, you will figure your deduction by multiplying $5, the prescribed rate, by the area of your home used for a qualified business use. Fill out 1040x online The area you use to figure your deduction is limited to 300 square feet. Fill out 1040x online See Simplified Amount , later, for information about figuring the amount of the deduction. Fill out 1040x online For more information about the simplified method, see Revenue Procedure 2013-13, 2013-06 I. Fill out 1040x online R. Fill out 1040x online B. Fill out 1040x online 478, available at www. Fill out 1040x online irs. Fill out 1040x online gov/irb/2013-06_IRB/ar09. Fill out 1040x online html. Fill out 1040x online Actual expenses and depreciation of your home. Fill out 1040x online   If you elect to use the simplified method, you cannot deduct any actual expenses for the business except for business expenses that are not related to the use of the home. Fill out 1040x online You also cannot deduct any depreciation (including any additional first-year depreciation) or section 179 expense for the portion of the home that is used for a qualified business use. Fill out 1040x online The depreciation deduction allowable for that portion of the home is deemed to be zero for a year you use the simplified method. Fill out 1040x online If you figure your deduction for business use of the home using actual expenses in a subsequent year, you will have to use the appropriate optional depreciation table for MACRS to figure your depreciation. Fill out 1040x online More information. Fill out 1040x online   For more information about claiming depreciation in a subsequent year, see Revenue Procedure 2013-13, 2013-06 I. Fill out 1040x online R. Fill out 1040x online B. Fill out 1040x online 478, available at www. Fill out 1040x online irs. Fill out 1040x online gov/irb/2013-06_IRB/ar09. Fill out 1040x online html. Fill out 1040x online See Publication 946 for the optional depreciation tables Although you cannot deduct any depreciation or section 179 expense for the portion of your home used for a qualified business use, you may still claim depreciation or the section 179 expense deduction on other assets used in the business (for example, furniture and equipment). Fill out 1040x online Expenses deductible without regard to business use. Fill out 1040x online   When using the simplified method, treat as personal expenses those business expenses related to the use of the home that are deductible without regard to whether there is a qualified business use of the home. Fill out 1040x online These expenses include mortgage interest, real estate taxes, and casualty losses, subject to any limitations. Fill out 1040x online See Where To Deduct , later. Fill out 1040x online If you also rent part of your home, you must still allocate these expenses between rental use and personal use (for this purpose, personal use includes business use reported using the simplified method). Fill out 1040x online No deduction of carryover of actual expenses. Fill out 1040x online   If you used actual expenses to figure your deduction for business use of the home in a prior year and your deduction was limited, you cannot deduct the disallowed amount carried over from the prior year during a year you figure your deduction using the simplified method. Fill out 1040x online Instead, you will continue to carry over the disallowed amount to the next year that you use actual expenses to figure your deduction. Fill out 1040x online Electing the Simplified Method You choose whether or not to figure your deduction using the simplified method each taxable year. Fill out 1040x online Make the election for a home by using the simplified method to figure the deduction for the qualified business use of that home on a timely filed, original federal income tax return. Fill out 1040x online An election for a taxable year, once made, is irrevocable. Fill out 1040x online A change from using the simplified method in one year to actual expenses in a succeeding taxable year, or vice-versa, is not a change in method of accounting and does not require the consent of the Commissioner. Fill out 1040x online Shared use. Fill out 1040x online   If you share your home with someone else who also uses the home in a business that qualifies for this deduction, each of you make your own election. Fill out 1040x online More than one qualified business use. Fill out 1040x online   If you conduct more than one business that qualifies for this deduction in your home, your election to use the simplified method applies to all your qualified business uses of that home. Fill out 1040x online More than one home. Fill out 1040x online   If you used more than one home during the year (for example, you moved during the year), you can elect to use the simplified method for only one of the homes. Fill out 1040x online You must figure the deduction for any other home using actual expenses. Fill out 1040x online Simplified Amount Your deduction for the qualified business use of a home is the sum of each amount you figure for a separate qualified business use of your home. Fill out 1040x online To figure your deduction for the business use of a home using the simplified method, you will need to know the following information for each qualified business use of the home. Fill out 1040x online The allowable area of your home used in conducting the business. Fill out 1040x online If you did not conduct the business for the entire year in the home or the area changed during the year, you will need to know the allowable area you used and the number of days you conducted the business for each month. Fill out 1040x online The gross income from the business use of your home. Fill out 1040x online The amount of the business expenses that are not related to the use of your home. Fill out 1040x online If the qualified business use is for a daycare facility that uses space in your home on a regular (but not exclusive) basis, you will also need to know the percentage of time that part of your home is used for daycare. Fill out 1040x online To figure the amount you can deduct for qualified business use of your home using the simplified method, follow these 3 steps. Fill out 1040x online Multiply the allowable area by $5 (or less than $5 if the qualified business use is for a daycare that uses space in your home on a regular, but not exclusive, basis). Fill out 1040x online See Allowable area and Space used regularly for daycare , later. Fill out 1040x online Subtract the expenses from the business that are not related to the use of the home from the gross income related to the business use of the home. Fill out 1040x online If these expenses are greater than the gross income from the business use of the home, then you cannot take a deduction for this business use of the home. Fill out 1040x online See Gross income limitation , later. Fill out 1040x online Take the smaller of the amounts from (1) and (2). Fill out 1040x online This is the amount you can deduct for this qualified business use of your home using the simplified method. Fill out 1040x online If you are an employee or a partner, or you use your home in your farming business and file Schedule F (Form 1040), you can use the Simplified Method Worksheet, near the end of this publication, to help you figure your deduction. Fill out 1040x online If you use your home in a trade or business and you file Schedule C (Form 1040), you will use the Simplified Method Worksheet in your Instructions for Schedule C to figure your deduction. Fill out 1040x online Allowable area. Fill out 1040x online   In most cases, the allowable area is the smaller of the actual area (in square feet) of your home used in conducting the business and 300 square feet. Fill out 1040x online Your allowable area may be smaller if you conducted the business as a qualified joint venture with your spouse, the area used by the business was shared with another qualified business use, you used the home for the business for only part of the year, or the area used by the business changed during the year. Fill out 1040x online You can use the Area Adjustment Worksheet (for simplified method), near the end of this publication, to help you figure your allowable area for a qualified business use. Fill out 1040x online Area used by a qualified joint venture. Fill out 1040x online   If the qualified business use of the home is also a qualified joint venture, you and your spouse will figure the deduction for the business use separately. Fill out 1040x online Split the actual area used in conducting business between you and your spouse in the same manner you split your other tax attributes. Fill out 1040x online Then, each spouse will figure the allowable area separately. Fill out 1040x online For more information about qualified joint ventures, see Qualified Joint Venture in the Instructions for Schedule C. Fill out 1040x online Shared use. Fill out 1040x online   If you share your home with someone else who uses the home to conduct business that also qualifies for this deduction, you may not include the same square feet to figure your deduction as the other person. Fill out 1040x online You must allocate the shared space between you and the other person in a reasonable manner. Fill out 1040x online Example. Fill out 1040x online Kristin and Lindsey are roommates. Fill out 1040x online Kristin uses 300 square feet of their home for a qualified business use. Fill out 1040x online Lindsey uses 200 square feet of their home for a separate qualified business use. Fill out 1040x online The qualified business uses share 100 square feet. Fill out 1040x online In addition to the portion that they do not share, Kristin and Lindsey can both claim 50 of the 100 square feet or divide the 100 square feet between them in any reasonable manner. Fill out 1040x online If divided evenly, Kristin could claim 250 square feet using the simplified method and Lindsey could claim 150 square feet. Fill out 1040x online More than one qualified business use. Fill out 1040x online   If you conduct more than one business qualifying for the deduction, you are limited to a maximum of 300 square feet for all of the businesses. Fill out 1040x online Allocate the actual square footage used (up to the maximum of 300 square feet) among your qualified business uses in a reasonable manner. Fill out 1040x online However, do not allocate more square feet to a qualified business use than you actually use for that business. Fill out 1040x online Rental use. Fill out 1040x online   The simplified method does not apply to rental use. Fill out 1040x online A rental use that qualifies for the deduction must be figured using actual expenses. Fill out 1040x online If the rental use and a qualified business use share the same area, you will have to allocate the actual area used between the two uses. Fill out 1040x online You cannot use the same area to figure a deduction for the qualified business use as you are using to figure the deduction for the rental use. Fill out 1040x online Part-year use or area changes. Fill out 1040x online   If your qualified business use was for a portion of the taxable year (for example, a seasonal business or a business that begins during the taxable year) or you changed the square footage of your qualified business use, your deduction is limited to the average monthly allowable square footage. Fill out 1040x online You calculate the average monthly allowable square footage by adding the amount of allowable square feet you used in each month and dividing the sum by 12. Fill out 1040x online When determining the average monthly allowable square footage, you cannot take more than 300 square feet into account for any one month. Fill out 1040x online Additionally, if your qualified business use was less than 15 days in a month, you must use -0- for that month. Fill out 1040x online Example 1. Fill out 1040x online Andy files his federal income tax return on a calendar year basis. Fill out 1040x online On July 20, he began using 420 square feet of his home for a qualified business use. Fill out 1040x online He continued to use the 420 square feet until the end of the year. Fill out 1040x online His average monthly allowable square footage is 125 square feet, which is figured using 300 square feet for each month August through December divided by the number of months in the taxable year ((0 + 0 + 0 + 0 + 0 + 0 + 0 + 300 + 300 + 300 + 300 + 300)/12). Fill out 1040x online Example 2. Fill out 1040x online Amy files her federal income tax return on a calendar year basis. Fill out 1040x online On April 20, she began using 100 square feet of her home for a qualified business use. Fill out 1040x online On August 5, she expanded the area of her qualified use to 330 square feet. Fill out 1040x online Amy continued to use the 330 square feet until the end of the year. Fill out 1040x online Her average monthly allowable square footage is 150 square feet, which is figured using 100 square feet for May through July and 300 square feet for August through December divided by the number of months in the taxable year ((0 + 0 + 0 + 0 + 100 + 100 +100 + 300 + 300 + 300 + 300 + 300)/12). Fill out 1040x online Gross income limitation. Fill out 1040x online   Your deduction for business use of the home is limited to an amount equal to the gross income derived from the qualified business use of the home reduced by the business deductions that are unrelated to the use of your home. Fill out 1040x online If the business deductions that are unrelated to the use of your home are greater than the gross income derived from the qualified business use of your home, then you cannot take a deduction for this qualified business use of your home. Fill out 1040x online Business expenses not related to use of the home. Fill out 1040x online   These expenses relate to the business activity in the home, but not to the use of the home itself. Fill out 1040x online You can still deduct business expenses that are unrelated to the use of the home. Fill out 1040x online See Where To Deduct , later. Fill out 1040x online Examples of business expenses that are unrelated to the use of the home are advertising, wages, supplies, dues, and depreciation for equipment. Fill out 1040x online Space used regularly for daycare. Fill out 1040x online   If you do not use the area of your home exclusively for daycare, you must reduce the prescribed rate (maximum $5 per square foot) before figuring your deduction. Fill out 1040x online The reduced rate will equal the prescribed rate times a fraction. Fill out 1040x online The numerator of the fraction is the number of hours that the space was used during the year for daycare and the denominator is the total number of hours during the year that the space was available for all uses. Fill out 1040x online You can use the Daycare Facility Worksheet (for simplified method), near the end of this publication, to help you figure the reduced rate. Fill out 1040x online    If you used at least 300 square feet for daycare regularly and exclusively during the year, then you do not need to reduce the prescribed rate or complete the Daycare Facility Worksheet. Fill out 1040x online Daycare Facility If you use space in your home on a regular basis for providing daycare, you may be able to claim a deduction for that part of your home even if you use the same space for nonbusiness purposes. Fill out 1040x online To qualify for this exception to the exclusive use rule, you must meet both of the following requirements. Fill out 1040x online You must be in the trade or business of providing daycare for children, persons age 65 or older, or persons who are physically or mentally unable to care for themselves. Fill out 1040x online You must have applied for, been granted, or be exempt from having, a license, certification, registration, or approval as a daycare center or as a family or group daycare home under state law. Fill out 1040x online You do not meet this requirement if your application was rejected or your license or other authorization was revoked. Fill out 1040x online Figuring the deduction. Fill out 1040x online   If you elect to use the simplified method for your home, figure your deduction as described earlier in Using the Simplified Method under Figuring the Deduction. Fill out 1040x online    If you are figuring your deduction using actual expenses and you regularly use part of your home for daycare, figure what part is used for daycare, as explained in Business Percentage , earlier, under Figuring the Deduction. Fill out 1040x online If you also use that part exclusively for daycare, deduct all the allocable expenses, subject to the deduction limit, as explained earlier. Fill out 1040x online   If the use of part of your home as a daycare facility is regular, but not exclusive, you must figure the percentage of time that part of your home is used for daycare. Fill out 1040x online A room that is available for use throughout each business day and that you regularly use in your business is considered to be used for daycare throughout each business day. Fill out 1040x online You do not have to keep records to show the specific hours the area was used for business. Fill out 1040x online You can use the area occasionally for personal reasons. Fill out 1040x online However, a room you use only occasionally for business does not qualify for the deduction. Fill out 1040x online To find the percentage of time you actually use your home for business, compare the total time used for business to the total time that part of your home can be used for all purposes. Fill out 1040x online You can compare the hours of business use in a week with the number of hours in a week (168). Fill out 1040x online Or you can compare the hours of business use for the year with the number of hours in the year (8,760 in 2013). Fill out 1040x online If you started or stopped using your home for daycare in 2013, you must prorate the number of hours based on the number of days the home was available for daycare. Fill out 1040x online Example 1. Fill out 1040x online Mary Lake used her basement to operate a daycare business for children. Fill out 1040x online She figures the business percentage of the basement as follows. Fill out 1040x online Square footage of the basement Square footage of her home = 1,600 3,200 = 50%           She used the basement for daycare an average of 12 hours a day, 5 days a week, for 50 weeks a year. Fill out 1040x online During the other 12 hours a day, the family could use the basement. Fill out 1040x online She figures the percentage of time the basement was used for daycare as follows. Fill out 1040x online Number of hours used for daycare (12 x 5 x 50) Total number of hours in the year (24 x 365) = 3,000 8,760 = 34. Fill out 1040x online 25%           Mary can deduct 34. Fill out 1040x online 25% of any direct expenses for the basement. Fill out 1040x online However, because her indirect expenses are for the entire house, she can deduct only 17. Fill out 1040x online 13% of the indirect expenses. Fill out 1040x online She figures the percentage for her indirect expenses as follows. Fill out 1040x online Business percentage of the basement 50% Multiplied by: Percentage of time used for daycare × 34. Fill out 1040x online 25% Percentage for indirect expenses 17. Fill out 1040x online 13% Mary completes Form 8829, Part I, figuring the percentage of her home used for business, including the percentage of time the basement was used. Fill out 1040x online In Part II, Mary figures her deductible expenses. Fill out 1040x online She uses the following information to complete Part II. Fill out 1040x online Gross income from her daycare business $50,000 Expenses not related to the business use of the home $25,000 Tentative profit $25,000 Rent $8,400 Utilities $850 Painting the basement $500 Mary enters her tentative profit, $25,000, on line 8. Fill out 1040x online (This figure is the same as the amount on line 29 of her Schedule C (Form 1040). Fill out 1040x online ) The expenses she paid for rent and utilities relate to her entire home. Fill out 1040x online Therefore, she enters the amount paid for rent on line 18, column (b), and the amount paid for utilities on line 20, column (b). Fill out 1040x online She shows the total of these expenses on line 22, column (b). Fill out 1040x online For line 23, she multiplies the amount on line 22, column (b) by the percentage on line 7 and enters the result, $1,585. Fill out 1040x online Mary paid $500 to have the basement painted. Fill out 1040x online The painting is a direct expense. Fill out 1040x online However, because she did not use the basement exclusively for daycare, she must multiply $500 by the percentage of time the basement was used for daycare (34. Fill out 1040x online 25% – line 6). Fill out 1040x online She enters $171 (34. Fill out 1040x online 25% × $500) on line 19, column (a). Fill out 1040x online She adds line 22, column (a), and line 23 and enters $1,756 ($171 + $1,585) on line 25. Fill out 1040x online This is less than her deduction limit (line 15), so she can deduct the entire amount. Fill out 1040x online She follows the instructions to complete the rest of Part II and enters $1,756 on lines 33 and 35. Fill out 1040x online She then carries the $1,756 to line 30 of her Schedule C (Form 1040). Fill out 1040x online Example 2. Fill out 1040x online Assume the same facts as in Example 1 except that Mary also has another room that was available each business day for children to take naps in. Fill out 1040x online Although she did not keep a record of the number of hours the room was actually used for naps, it was used for part of each business day. Fill out 1040x online Since the room was available for business use during regular operating hours each business day and was used regularly in the business, it is considered used for daycare throughout each business day. Fill out 1040x online The basement and room are 60% of the total area of her home. Fill out 1040x online In figuring her expenses, 34. Fill out 1040x online 25% of any direct expenses for the basement and room are deductible. Fill out 1040x online In addition, 20. Fill out 1040x online 55% (34. Fill out 1040x online 25% × 60%) of her indirect expenses are deductible. Fill out 1040x online Example 3. Fill out 1040x online Assume the same facts as in Example 1 except that Mary stopped using her home for a daycare facility on June 24, 2013. Fill out 1040x online She used the basement for daycare an average of 12 hours a day, 5 days a week, but for only 25 weeks of the year. Fill out 1040x online During the other 12 hours a day, the family could still use the basement. Fill out 1040x online She figures the percentage of time the basement was used for business as follows. Fill out 1040x online Number of hours used for daycare (12 x 5 x 25) Total number of hours during period used (24 x 175) = 1,500 4,200 = 35. Fill out 1040x online 71%           Mary can deduct 35. Fill out 1040x online 71% of any direct expenses for the basement. Fill out 1040x online However, because her indirect expenses are for the entire house, she can deduct only 17. Fill out 1040x online 86% of the indirect expenses. Fill out 1040x online She figures the percentage for her indirect expenses as follows. Fill out 1040x online Business percentage of the basement 50% Multiplied by: Percentage of time used for daycare × 35. Fill out 1040x online 71% Percentage for indirect expenses 17. Fill out 1040x online 86% Meals. Fill out 1040x online   If you provide food for your daycare recipients, do not include the expense as a cost of using your home for business. Fill out 1040x online Claim it as a separate deduction on your Schedule C (Form 1040). Fill out 1040x online You can never deduct the cost of food consumed by you or your family. Fill out 1040x online You can deduct as a business expense 100% of the actual cost of food consumed by your daycare recipients (see Standard meal and snack rates , later, for an optional method for eligible children) and generally only 50% of the cost of food consumed by your employees. Fill out 1040x online However, you can deduct 100% of the cost of food consumed by your employees if its value can be excluded from their wages as a de minimis fringe benefit. Fill out 1040x online For more information on meals that meet these requirements, see Meals in chapter 2 of Publication 15-B, Employer's Tax Guide to Fringe Benefits. Fill out 1040x online   If you deduct the actual cost of food for your daycare business, keep a separate record (with receipts) of your family's food costs. Fill out 1040x online   Reimbursements you receive from a sponsor under the Child and Adult Care Food Program of the Department of Agriculture are taxable only to the extent they exceed your expenses for food for eligible children. Fill out 1040x online If your reimbursements are more than your expenses for food, show the difference as income in Part I of Schedule C (Form 1040). Fill out 1040x online If your food expenses are greater than the reimbursements, show the difference as an expense in Part V of Schedule C (Form 1040). Fill out 1040x online Do not include payments or expenses for your own children if they are eligible for the program. Fill out 1040x online Follow this procedure even if you receive a Form 1099-MISC, Miscellaneous Income, reporting a payment from the sponsor. Fill out 1040x online Standard meal and snack rates. Fill out 1040x online   If you qualify as a family daycare provider, you can use the standard meal and snack rates, instead of actual costs, to compute the deductible cost of meals and snacks provided to eligible children. Fill out 1040x online For these purposes: A family daycare provider is a person engaged in the business of providing family daycare. Fill out 1040x online Family daycare is childcare provided to eligible children in the home of the family daycare provider. Fill out 1040x online The care must be non-medical, not involve a transfer of legal custody, and generally last less than 24 hours each day. Fill out 1040x online Eligible children are minor children receiving family daycare in the home of the family daycare provider. Fill out 1040x online Eligible children do not include children who are full-time or part-time residents in the home where the childcare is provided or children whose parents or guardians are residents of the same home. Fill out 1040x online Eligible children do not include children who receive daycare services for personal reasons of the provider. Fill out 1040x online For example, if a provider provides daycare services for a relative as a favor to that relative, that child is not an eligible child. Fill out 1040x online   You can compute the deductible cost of each meal and snack you actually purchased and served to an eligible child during the time period you provided family daycare using the standard meal and snack rates shown in Table 3, later. Fill out 1040x online You can use the standard meal and snack rates for a maximum of one breakfast, one lunch, one dinner, and three snacks per eligible child per day. Fill out 1040x online If you receive reimbursement for a particular meal or snack, you can deduct only the portion of the applicable standard meal or snack rate that is more than the amount of the reimbursement. Fill out 1040x online   You can use either the standard meal and snack rates or actual costs to calculate the deductible cost of food provided to eligible children in the family daycare for any particular tax year. Fill out 1040x online If you choose to use the standard meal and snack rates for a particular tax year, you must use the rates for all your deductible food costs for eligible children during that tax year. Fill out 1040x online However, if you use the standard meal and snack rates in any tax year, you can use actual costs to compute the deductible cost of food in any other tax year. Fill out 1040x online   If you use the standard meal and snack rates, you must maintain records to substantiate the computation of the total amount deducted for the cost of food provided to eligible children. Fill out 1040x online The records kept should include the name of each child, dates and hours of attendance in the daycare, and the type and quantity of meals and snacks served. Fill out 1040x online This information can be recorded in a log similar to the one shown in Exhibit A, near the end of this publication. Fill out 1040x online   The standard meal and snack rates include beverages, but do not include non-food supplies used for food preparation, service, or storage, such as containers, paper products, or utensils. Fill out 1040x online These expenses can be claimed as a separate deduction on your Schedule C (Form 1040). Fill out 1040x online     Table 3. Fill out 1040x online Standard Meal and Snack Rates1 Location of Family Daycare Provider Breakfast Lunch Dinner Snack States other than Alaska an
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Fill out 1040x online 18. Fill out 1040x online   Pensión para el Cónyuge Divorciado Table of Contents IntroductionCónyuge o ex cónyuge. Fill out 1040x online Documento (instrumento) de divorcio o separación judicial. Fill out 1040x online Useful Items - You may want to see: Reglas GeneralesPagos hipotecarios. Fill out 1040x online Impuestos y seguro. Fill out 1040x online Otros pagos a terceros. Fill out 1040x online Documentos Firmados Después de 1984Pagos a terceros. Fill out 1040x online Excepción. Fill out 1040x online Pagos sustitutivos. Fill out 1040x online Específicamente designado como pensión para hijos menores. Fill out 1040x online Contingencia relacionada con su hijo. Fill out 1040x online Pago claramente asociado con una contingencia. Fill out 1040x online Cómo Deducir la Pensión para el Cónyuge Divorciado que Pagó Cómo Declarar la Pensión para el Cónyuge Divorciado Recibida Regla de Recuperación Introduction Este capítulo trata de las reglas correspondientes si paga o recibe pensión para el cónyuge divorciado. Fill out 1040x online Abarca los siguientes temas: Qué pagos se consideran pensión para el cónyuge divorciado. Fill out 1040x online Qué pagos no se consideran pensión para el cónyuge divorciado, como la pensión para la manutención de hijos. Fill out 1040x online Cómo deducir la pensión para el cónyuge divorciado que pagó. Fill out 1040x online Cómo declarar la pensión para el cónyuge divorciado que recibió por concepto de ingresos. Fill out 1040x online Si debe o no recuperar los beneficios tributarios de la pensión para el cónyuge divorciado. Fill out 1040x online “Recuperar” significa volver a añadir a sus ingresos toda, o parte de, una deducción que haya tomado en un año anterior. Fill out 1040x online La “pensión para el cónyuge divorciado” es un pago hecho a, o para, un cónyuge o ex cónyuge conforme a un documento (instrumento) de divorcio o separación judicial. Fill out 1040x online No incluye pagos voluntarios que no sean hechos conforme a un documento de divorcio o separación. Fill out 1040x online La pensión para el cónyuge divorciado es deducible por el pagador y tiene que ser incluida en los ingresos del cónyuge o ex cónyuge. Fill out 1040x online Aunque en general este capítulo está dirigido al pagador de la pensión para el cónyuge divorciado, el cónyuge beneficiario puede usar la información para determinar si una cantidad recibida se considera pago de pensión para el cónyuge divorciado. Fill out 1040x online Para considerarse pensión para el cónyuge divorciado, un pago tiene que cumplir ciertos requisitos. Fill out 1040x online Requisitos distintos generalmente corresponden a pagos hechos conforme a documentos firmados después de 1984 y a pagos hechos conforme a documentos firmados antes de 1985. Fill out 1040x online Este capítulo trata de las reglas relativas a pagos hechos conforme a documentos firmados después de 1984. Fill out 1040x online Si usted necesita consultar las reglas para pagos hechos conforme a documentos firmados antes de 1985, obtenga y guarde una copia de la versión del año 2004 de la Publicación 504, Divorced or Separated Individuals (Personas divorciadas o separadas), en inglés. Fill out 1040x online Ése fue el último año en que la información sobre documentos firmados antes de 1985 se incluyó en la Publicación 504. Fill out 1040x online Use la Tabla 18-1 de este capítulo como guía para determinar si ciertos pagos se consideran pensión para el cónyuge divorciado. Fill out 1040x online Definiciones. Fill out 1040x online   Las siguientes son definiciones aplicables a lo largo de este capítulo. Fill out 1040x online Cónyuge o ex cónyuge. Fill out 1040x online   Salvo que se indique lo contrario, el término “cónyuge” incluye a un ex cónyuge. Fill out 1040x online Documento (instrumento) de divorcio o separación judicial. Fill out 1040x online   El término “documento de divorcio o separación judicial” significa: Un decreto u orden de divorcio o de manutención por separación judicial o un documento (instrumento) por escrito relacionado con ese decreto u orden; Un acuerdo de separación por escrito o Un decreto o cualquier tipo de orden judicial, que le exige a un cónyuge que haga pagos para la manutención del otro cónyuge. Fill out 1040x online Esto abarca un decreto temporal, un decreto interlocutorio (no final) y un decreto de pensión para el cónyuge divorciado pendente lite (en espera de que se tomen acciones con respecto al decreto o acuerdo final). Fill out 1040x online Useful Items - You may want to see: Publicación 504 Divorced or Separated Individuals (Personas divorciadas o separadas), en inglés. Fill out 1040x online Reglas Generales Las siguientes reglas corresponden a la pensión para el cónyuge divorciado independientemente de cuándo se firmó el documento de divorcio o separación judicial. Fill out 1040x online Pagos que no son pensión para el cónyuge divorciado. Fill out 1040x online   No todos los pagos hechos conforme a un documento de divorcio o separación judicial son pensión para el cónyuge divorciado. Fill out 1040x online La pensión para el cónyuge divorciado no abarca: Pensión para hijos menores; Acuerdos de división (distribución) de bienes que no sean en efectivo; Pagos que le corresponden a su cónyuge como parte de los ingresos de la comunidad de bienes conyugales, según se explica bajo Community Property (Bienes gananciales), en la Publicación 504, en inglés; Pagos hechos para el mantenimiento de los bienes del pagador o Uso de los bienes del pagador. Fill out 1040x online Pagos a terceros. Fill out 1040x online   Los pagos en efectivo, cheques o giros hechos a un tercero en nombre de su cónyuge según las condiciones del documento de divorcio o separación judicial pueden ser pagos de pensión para el cónyuge divorciado, si por lo demás reúnen los requisitos. Fill out 1040x online Estos abarcan pagos hechos para cubrir los gastos médicos de su cónyuge, costos de vivienda (alquiler, servicios públicos, etc. Fill out 1040x online ), impuestos, matrícula escolar, etcétera. Fill out 1040x online A estos pagos se les trata como si hubiesen sido recibidos por su cónyuge y luego pagados al tercero. Fill out 1040x online Primas de un seguro de vida. Fill out 1040x online   La pensión para el cónyuge divorciado incluye las primas que tiene que pagar conforme a su documento de divorcio o separación judicial por su seguro de vida hasta la medida o el punto en que su cónyuge sea el dueño de la póliza. Fill out 1040x online Pagos por una vivienda comprada conjuntamente. Fill out 1040x online   Si su documento de divorcio o separación judicial estipula que tiene que pagar los gastos de una vivienda que es propiedad de usted y su cónyuge, algunos de sus pagos pueden ser considerados pensión para el cónyuge divorciado. Fill out 1040x online Pagos hipotecarios. Fill out 1040x online   Si tiene que pagar todos los pagos hipotecarios (capital e intereses) sobre una vivienda de propiedad conjunta y por lo demás estos pagos reúnen los requisitos para considerarse pensión para el cónyuge divorciado, puede deducir la mitad del total de los pagos como pensión para el cónyuge divorciado. Fill out 1040x online Si detalla sus deducciones y la vivienda reúne los requisitos, puede declarar la mitad de los intereses al calcular sus intereses deducibles. Fill out 1040x online Su cónyuge tiene que declarar la mitad de los pagos como pensión para el cónyuge divorciado recibida. Fill out 1040x online Si su cónyuge detalla sus deducciones y la vivienda reúne los requisitos, él o ella puede declarar la mitad de los intereses sobre la hipoteca al calcular sus intereses deducibles. Fill out 1040x online Impuestos y seguro. Fill out 1040x online   Si tiene que pagar todos los impuestos sobre bienes raíces o seguro de una vivienda que es tenencia común (tenancy in common), puede deducir la mitad de dichos pagos como pensión para el cónyuge divorciado. Fill out 1040x online Su cónyuge tiene que declarar la mitad de estos pagos como pensión para el cónyuge divorciado recibida. Fill out 1040x online Si usted y su cónyuge detallan sus deducciones, cada uno puede reclamar la mitad de los impuestos sobre bienes raíces y ninguna parte del seguro de la vivienda. Fill out 1040x online    Si es dueño de una vivienda de tenencia en su totalidad (tenancy by the entirety) o tenencia conjunta (joint tenancy), ninguno de sus pagos de impuestos o pagos de seguro se considera pensión para el cónyuge divorciado. Fill out 1040x online Sin embargo, si detalla sus deducciones, puede reclamar todos los impuestos sobre bienes raíces y ninguna parte del seguro de vivienda. Fill out 1040x online Otros pagos a terceros. Fill out 1040x online   Si hizo otros pagos a terceros, vea la Publicación 504, en inglés, para ver si alguna parte de los pagos reúne los requisitos como pensión para el cónyuge divorciado. Fill out 1040x online Documentos Firmados Después de 1984 Las reglas siguientes de la pensión para el cónyuge divorciado corresponden a pagos hechos conforme a un documento de divorcio o separación judicial firmado después de 1984. Fill out 1040x online Excepción para documentos firmados antes de 1985. Fill out 1040x online   Existen dos situaciones en las que las reglas para documentos firmados después de 1984 corresponden a documentos firmados antes de 1985: Un documento de divorcio o separación judicial firmado antes de 1985 y modificado después de 1984 para especificar que las reglas para documentos firmados después de 1984 se aplicarán. Fill out 1040x online Un documento temporal de divorcio o separación judicial firmado antes de 1985 e incorporado dentro de, o adoptado por, un decreto final firmado después de 1984 que: Cambie la cantidad o el período del pago o Añada o suprima cualquier contingencia o condición. Fill out 1040x online   Para las reglas de los pagos de la pensión para el cónyuge divorciado hechos conforme a documentos anteriores a 1985 que no cumplan estas excepciones, consulte la versión de la Publicación 504 publicada en 2004, en inglés, en www. Fill out 1040x online irs. Fill out 1040x online gov/pub504. Fill out 1040x online Ejemplo 1. Fill out 1040x online En noviembre de 1984, usted y su ex cónyuge firmaron un acuerdo de separación judicial. Fill out 1040x online En febrero de 1985, el acuerdo de separación judicial por escrito fue sustituido por un documento de divorcio. Fill out 1040x online El documento de divorcio no cambió las condiciones relativas a la pensión para el cónyuge divorciado que le paga a su ex cónyuge. Fill out 1040x online El documento de divorcio se trata como si hubiese sido firmado antes de 1985. Fill out 1040x online Los pagos de pensión para el cónyuge divorciado hechos conforme a este documento no están sujetos a las reglas de pagos hechos conforme a documentos firmados después de 1984. Fill out 1040x online Ejemplo 2. Fill out 1040x online Suponga que los hechos son iguales a los del Ejemplo 1, salvo que el documento de divorcio cambió la cantidad de la pensión para el cónyuge divorciado. Fill out 1040x online En este ejemplo, el documento de divorcio no se trata como si hubiese sido firmado antes de 1985. Fill out 1040x online Los pagos de pensión para el cónyuge divorciado están sujetos a las reglas de pagos hechos conforme a documentos firmados después de 1984. Fill out 1040x online Requisitos de la pensión para el cónyuge divorciado. Fill out 1040x online   Un pago realizado a, o para, un cónyuge conforme a un documento de divorcio o separación se considera pensión para el cónyuge divorciado si los cónyuges no presentan una declaración conjunta juntos y si todos los siguientes requisitos se cumplen: El pago es en efectivo. Fill out 1040x online El documento no indica que el pago no es pensión para el cónyuge divorciado. Fill out 1040x online Cónyuges que han sido separados legalmente conforme a un decreto de divorcio o un decreto de manutención por separación judicial no se consideran miembros de la misma vivienda. Fill out 1040x online No hay obligación de hacer pago alguno (en efectivo o en bienes) después de la muerte del cónyuge beneficiario. Fill out 1040x online El pago no se considera pensión para hijos menores. Fill out 1040x online Cada uno de estos requisitos se trata a continuación. Fill out 1040x online Requisito de pagos en efectivo. Fill out 1040x online   Sólo los pagos en efectivo, incluidos cheques y giros, se consideran pensión para el cónyuge divorciado. Fill out 1040x online Los siguientes ejemplos no se consideran pensión para el cónyuge divorciado: Transferencias de servicios o bienes (incluyendo una escritura de deuda de un tercero o un contrato de anualidad). Fill out 1040x online La firma de una escritura de deuda por parte del pagador. Fill out 1040x online Uso de los bienes del pagador. Fill out 1040x online Pagos a terceros. Fill out 1040x online   Los pagos en efectivo a terceros conforme a las condiciones de su documento de divorcio o separación judicial pueden considerarse pagos en efectivo hechos a su cónyuge. Fill out 1040x online Vea Pagos a terceros bajo Reglas Generales, anteriormente. Fill out 1040x online   Además, los pagos en efectivo a terceros por medio de una solicitud escrita de parte de su cónyuge pudieran ser considerados pensión para el cónyuge divorciado si se cumplen los requisitos siguientes: Los pagos se hacen en lugar de pagos de la pensión para el cónyuge divorciado hechos directamente a su cónyuge. Fill out 1040x online La solicitud por escrito declara que ambos cónyuges quieren que los pagos se consideren pagos de pensión para el cónyuge divorciado. Fill out 1040x online Usted recibe la solicitud por escrito de su cónyuge antes de presentar su declaración para el año en que hizo los pagos. Fill out 1040x online Pagos no designados como pensión para el cónyuge divorciado. Fill out 1040x online   Usted y su cónyuge pueden designar que los pagos que de otra manera se considerarían pensión para el cónyuge divorciado, en este caso, no se consideren como tal. Fill out 1040x online Esto se hace incluyendo una disposición en su documento de divorcio o separación judicial que declare que sus pagos de pensión para el cónyuge divorciado no son deducibles y pueden ser excluidos de los ingresos de su cónyuge. Fill out 1040x online Con este fin, todo instrumento (documento por escrito) firmado tanto por usted como por su cónyuge que haga esta designación y que se refiera a un acuerdo de separación judicial por escrito anterior se considera acuerdo de separación por escrito (y por lo tanto, un documento de divorcio o separación judicial). Fill out 1040x online Si está sujeto a una orden temporal de manutención, la designación debe ser hecha en la orden original o en una orden temporal de manutención posterior. Fill out 1040x online   Su cónyuge puede excluir los pagos de los ingresos sólo si él o ella adjunta a la declaración de impuestos una copia del documento que los designa pagos que no son pensión para el cónyuge divorciado. Fill out 1040x online La copia debe ser adjuntada cada año en el que la designación corresponda. Fill out 1040x online Los cónyuges no pueden vivir en la misma vivienda. Fill out 1040x online    Los pagos a su cónyuge mientras ustedes vivan en la misma vivienda no son pensión para el cónyuge divorciado si están legalmente separados conforme a un documento de divorcio o de manutención por separación judicial. Fill out 1040x online Una residencia que ambos compartieran antiguamente se considera una vivienda, aun si ustedes se separan físicamente en la residencia. Fill out 1040x online   No se consideran miembros de la misma vivienda si uno de ustedes se va a ir de la vivienda y se va a más tardar un mes después de la fecha del pago. Fill out 1040x online Excepción. Fill out 1040x online   Si no está legalmente separado conforme a un documento de divorcio o de manutención por separación judicial, un pago hecho conforme a un acuerdo de separación por escrito, documento de manutención u otra orden judicial puede considerarse pensión para el cónyuge divorciado aun si ustedes son miembros de la misma vivienda cuando se hace el pago. Fill out 1040x online Tabla 18-1. Fill out 1040x online Requisitos de la Pensión para el Cónyuge Divorciado (Documentos Firmados Después de 1984) Los pagos SON pensión para el cónyuge divorciado si todas las condiciones siguientes le corresponden: Los pagos NO son pensión para el cónyuge divorciado si cualquiera de las condiciones siguientes le corresponden: Los pagos son requeridos por un documento de divorcio o de separación judicial. Fill out 1040x online Los pagos no son requeridos por un documento de divorcio o de separación judicial. Fill out 1040x online El cónyuge que paga y el cónyuge beneficiario del pago no presentan una declaración conjunta juntos. Fill out 1040x online El cónyuge que paga y el cónyuge beneficiario del pago presentan una declaración conjunta juntos. Fill out 1040x online Los pagos son en efectivo (incluyendo cheques o giros). Fill out 1040x online El pago: No es en efectivo, Es un acuerdo de división (distribución) de bienes que no son en efectivo, Le corresponde a su cónyuge como su parte de los ingresos de la comunidad de bienes conyugales o Es para el mantenimiento de los bienes del cónyuge que paga. Fill out 1040x online El documento no indica que el pago no es pensión para el cónyuge divorciado. Fill out 1040x online El documento indica que el pago no es pensión para el cónyuge divorciado. Fill out 1040x online Los cónyuges que están legalmente separados conforme a un decreto de divorcio o de manutención por separación judicial no son miembros de la misma vivienda. Fill out 1040x online Los cónyuges que están legalmente separados conforme a un decreto de divorcio o de manutención por separación judicial viven en la misma vivienda. Fill out 1040x online Los pagos no son requeridos después de la muerte del cónyuge beneficiario. Fill out 1040x online Los pagos son requeridos después de la muerte del cónyuge beneficiario. Fill out 1040x online El pago no se considera pensión para hijos menores. Fill out 1040x online El pago se considera pensión para hijos menores. Fill out 1040x online Estos pagos pueden ser deducidos por el cónyuge que paga y deben ser incluidos en los ingresos del cónyuge beneficiario. Fill out 1040x online Estos pagos no pueden ser deducidos por el cónyuge que paga ni pueden ser incluidos en los ingresos del cónyuge beneficiario. Fill out 1040x online Obligación de pagos después de la muerte del cónyuge beneficiario. Fill out 1040x online   Si tiene que continuar haciendo pagos por algún período después de la muerte de su cónyuge, la parte del pago que continuaría no se considera pensión para el cónyuge divorciado, independientemente de si se haya hecho antes o después de la muerte. Fill out 1040x online Si la totalidad del pago continúa, ninguno de los pagos hechos antes o después de la muerte se considera pensión para el cónyuge divorciado. Fill out 1040x online   En el documento de divorcio o de separación judicial no tiene que constar expresamente que los pagos cesan al morir su cónyuge si, por ejemplo, la obligación de continuar con los pagos terminara conforme a la ley estatal. Fill out 1040x online Ejemplo. Fill out 1040x online Usted tiene que pagar a su ex cónyuge $10,000 en efectivo anualmente por 10 años. Fill out 1040x online En su decreto de divorcio consta que los pagos cesarán al morir su ex cónyuge. Fill out 1040x online También tiene que pagarle $20,000 en efectivo a su ex cónyuge, o al caudal hereditario (patrimonio) de su ex cónyuge, anualmente por 10 años. Fill out 1040x online La muerte de su cónyuge no causaría el cese de estos pagos conforme a la ley estatal. Fill out 1040x online Los pagos anuales de $10,000 podrían considerarse pensión para el cónyuge divorciado. Fill out 1040x online Los pagos anuales de $20,000 que no cesan al morir su ex cónyuge no son pensión para el cónyuge divorciado. Fill out 1040x online Pagos sustitutivos. Fill out 1040x online   Si tiene que hacer algún pago en efectivo o en bienes después de la muerte de su cónyuge para sustituir los pagos continuos que de otra manera corresponderían antes de la muerte, los pagos que de otra manera corresponderían no son considerados pensión para el cónyuge divorciado. Fill out 1040x online Hasta el punto en que sus pagos comiencen, se aceleren o aumenten debido a la muerte de su cónyuge, los pagos que de otra manera corresponderían que usted hizo podrían considerarse pagos que no son pensión para el cónyuge divorciado. Fill out 1040x online Si los pagos son o no considerados pensión para el cónyuge divorciado depende de todos los hechos y circunstancias. Fill out 1040x online Ejemplo 1. Fill out 1040x online Conforme a su decreto de divorcio, tiene que pagarle a su ex cónyuge $30,000 anualmente. Fill out 1040x online Los pagos cesarán al final de 6 años o al morir su cónyuge, lo que suceda antes. Fill out 1040x online Su ex cónyuge tiene la custodia de sus hijos menores de edad. Fill out 1040x online El decreto estipula que si algún hijo aún es menor de edad al morir su cónyuge, tiene que pagar $10,000 anualmente a un fideicomiso hasta que su hijo más joven alcance la mayoría de edad. Fill out 1040x online Los ingresos de fideicomiso y los bienes entregados en fideicomiso (capital) sólo pueden ser usados para el beneficio de sus hijos. Fill out 1040x online Estos hechos indican que los pagos que han de hacerse después de la muerte de su ex cónyuge sustituyen $10,000 de los pagos anuales de $30,000. Fill out 1040x online De cada uno de los pagos anuales de $30,000, $10,000 no se consideran pensión para el cónyuge divorciado. Fill out 1040x online Ejemplo 2. Fill out 1040x online Conforme a su decreto de divorcio, usted tiene que pagarle a su ex cónyuge $30,000 anualmente. Fill out 1040x online Los pagos cesarán al final de 15 años o al morir su ex cónyuge, lo que suceda antes. Fill out 1040x online El decreto estipula que si su ex cónyuge fallece antes del final del período de 15 años, usted le tiene que pagar a su caudal hereditario (patrimonio) la diferencia entre $450,000 ($30,000 x 15) y el total de la cantidad pagada hasta ese momento. Fill out 1040x online Por ejemplo, si su cónyuge fallece al final del décimo año, tiene que pagarle al caudal hereditario (patrimonio) $150,000 ($450,000 − $300,000). Fill out 1040x online Estos hechos indican que el pago de suma global que ha de hacerse después de la muerte de su ex cónyuge sustituye la cantidad completa de los pagos anuales de $30,000. Fill out 1040x online Ninguno de los pagos anuales se considera pensión para el cónyuge divorciado. Fill out 1040x online El resultado sería el mismo si el pago que se requiere cuando ocurre la muerte se descontara por un factor de intereses correspondientes para justificar el pago por adelantado. Fill out 1040x online Pensión para hijos menores. Fill out 1040x online   Un pago específicamente designado como pensión para hijos menores o tratado específicamente como pensión para hijos menores conforme a su documento de divorcio o separación judicial no se considera pensión para el cónyuge divorciado. Fill out 1040x online La cantidad o parte designada podría variar con el tiempo. Fill out 1040x online Los pagos de la pensión para hijos menores no son deducibles por parte del pagador ni están sujetos a impuestos por parte del beneficiario. Fill out 1040x online Específicamente designado como pensión para hijos menores. Fill out 1040x online   Un pago se considera específicamente designado como pensión para hijos menores hasta el punto en que el pago sea reducido por una de las siguientes situaciones: En el caso de una contingencia relacionada con su hijo o En un momento que pueda ser claramente asociado con la contingencia. Fill out 1040x online Un pago puede considerarse específicamente designado pensión para hijos menores aun si otros pagos por separado son específicamente designados como pensión para hijos menores. Fill out 1040x online Contingencia relacionada con su hijo. Fill out 1040x online   Una contingencia está relacionada con su hijo si depende de algún suceso relacionado con ese hijo. Fill out 1040x online No importa si es seguro o probable que el suceso vaya a ocurrir. Fill out 1040x online Los sucesos relacionados con su hijo incluyen que éste: Obtenga un empleo, Muera, Deje la unidad familiar, Deje la escuela, Se case o Alcance una edad o un nivel de ingresos específico. Fill out 1040x online Pago claramente asociado con una contingencia. Fill out 1040x online   Se considera que los pagos se reducirán en un momento que esté claramente asociado con el suceso de una contingencia relacionada con su hijo sólo en las siguientes situaciones: Los pagos han de ser reducidos dentro de un período de no más de 6 meses antes o después de la fecha en que su hijo alcance los 18 o 21 años de edad o la mayoría de edad en su localidad. Fill out 1040x online Los pagos han de ser reducidos en dos o más ocasiones que ocurran a más tardar un año antes o después de que otro hijo suyo alcance cierta edad entre los 18 y 24 años. Fill out 1040x online Esta edad tiene que ser la misma para cada hijo pero no tiene que ser en años completos. Fill out 1040x online En todas las demás situaciones, las reducciones en pagos no se consideran claramente asociadas con el suceso de una contingencia relacionada con su hijo. Fill out 1040x online   Usted o el IRS puede evitar la presunción hecha en las dos situaciones anteriores. Fill out 1040x online Esto se hace mostrando que el momento en el que los pagos han de ser reducidos fue determinado independientemente de toda contingencia relacionada con sus hijos. Fill out 1040x online Por ejemplo, si puede mostrar que el período de pagos de la pensión para el cónyuge divorciado es el que se acostumbra en su jurisdicción local, tal como un período equivalente a la mitad de los años que duró el matrimonio, puede evitar la presunción y tal vez pueda tratar la cantidad que pagó como pensión para el cónyuge divorciado. Fill out 1040x online Cómo Deducir la Pensión para el Cónyuge Divorciado que Pagó Puede deducir la pensión para el cónyuge divorciado que pagó, independientemente de si detalla sus deducciones en su declaración o no. Fill out 1040x online Tiene que presentar el Formulario 1040. Fill out 1040x online No puede usar el Formulario 1040A ni el Formulario 1040EZ. Fill out 1040x online Anote la cantidad de la pensión para el cónyuge divorciado que pagó en la línea 31a del Formulario 1040. Fill out 1040x online En el espacio provisto en la línea 31b, anote el número de Seguro Social (SSN, por sus siglas en inglés o su número de identificación de contribuyente individual para extranjeros (ITIN, por sus siglas en inglés)) de su cónyuge. Fill out 1040x online Si le pagó pensión para el cónyuge divorciado a más de una persona, anote el número de Seguro Social o número de identificación de contribuyente individual para extranjeros de uno de los beneficiarios de pago. Fill out 1040x online Muestre el número de Seguro Social o número de identificación de contribuyente individual para extranjeros y la cantidad pagada a cada otro beneficiario de pago en una hoja adjunta. Fill out 1040x online Anote el total de sus pagos en la línea 31a. Fill out 1040x online Tiene que proveer el SSN o ITIN de su cónyuge. Fill out 1040x online Si no lo hace, quizás podría que pagar una multa de $50 y su deducción podría ser denegada. Fill out 1040x online Para más información sobre los SSN o ITIN, consulte Número de Seguro Social , en el capítulo 1. Fill out 1040x online Cómo Declarar la Pensión para el Cónyuge Divorciado Recibida Declare la pensión para el cónyuge divorciado que usted recibió en la línea 11 del Formulario 1040. Fill out 1040x online No puede usar el Formulario 1040A ni el Formulario 1040EZ. Fill out 1040x online Tiene que darle su número de Seguro Social o número de identificación de contribuyente individual para extranjeros a la persona que pagó la pensión para el cónyuge divorciado. Fill out 1040x online Si no lo hace, podría tener que pagar una multa de $50. Fill out 1040x online Regla de Recuperación Si sus pagos de la pensión para el cónyuge divorciado disminuyen o cesan durante los primeros 3 años naturales, podría estar sujeto a la regla de recuperación. Fill out 1040x online Si está sujeto a esta regla, tiene que incluir en sus ingresos del tercer año parte de los pagos de la pensión para el cónyuge divorciado que había deducido anteriormente. Fill out 1040x online Su cónyuge puede deducir en el tercer año parte de los pagos de la pensión para el cónyuge divorciado que él o ella anteriormente había incluido en los ingresos. Fill out 1040x online El período de los 3 años comienza con el primer año natural en el cual usted haga un pago que se considere pensión para el cónyuge divorciado conforme a un documento de divorcio o de separación judicial o conforme a un acuerdo de separación por escrito. Fill out 1040x online No incluya ningún período en que los pagos se hayan hecho conforme a una orden de manutención temporal. Fill out 1040x online El segundo y tercer año son los 2 años naturales siguientes, independientemente de si se hacen o no pagos durante esos años. Fill out 1040x online Las causas de una reducción o cese de pagos de la pensión para el cónyuge divorciado que puedan requerir una recuperación incluyen: Un cambio en su documento de divorcio o separación, No hacer pagos oportunamente, Reducción en su capacidad de proveer manutención o Reducción en las necesidades de su cónyuge. Fill out 1040x online Cuándo aplicar la regla de recuperación. Fill out 1040x online   Usted está sujeto a la regla de recuperación el tercer año si la pensión para el cónyuge divorciado que paga el tercer año disminuye por más de $15,000 en comparación con la cantidad que pagó en el segundo año o la pensión para el cónyuge divorciado que paga en el segundo y tercer año disminuye considerablemente de la cantidad de la pensión para el cónyuge divorciado que pagó en el primer año. Fill out 1040x online   Cuando calcule una disminución en la pensión para el cónyuge divorciado, no incluya las cantidades de los pagos siguientes: Pagos hechos conforme a una orden de manutención temporal. Fill out 1040x online Pagos requeridos durante un período de por lo menos 3 años naturales que varían porque son una parte fija de sus ingresos provenientes de un negocio o bienes, o de la remuneración de empleo o empleo por cuenta propia. Fill out 1040x online Pagos que disminuyen debido a la muerte de cualquiera de los cónyuges o porque el cónyuge beneficiario de pago se vuelve a casar antes de finalizar el tercer año. Fill out 1040x online Cómo calcular la recuperación. Fill out 1040x online   Use la Worksheet 1 (Hoja de Trabajo 1) de la Publicación 504, en inglés, para calcular la pensión para el cónyuge divorciado recuperada. Fill out 1040x online Cómo incluir la recuperación en los ingresos. Fill out 1040x online   Si tiene que incluir una cantidad recuperada en sus ingresos, anótela en la línea 11 (Formulario 1040), “Alimony received” (Pensión para el cónyuge divorciado recibida). Fill out 1040x online Tache la palabra “received” (recibida) y anote, en inglés, la palabra “recapture” (recuperación). Fill out 1040x online En la línea de puntos junto a la cantidad, escriba el apellido y número de Seguro Social o número de identificación de contribuyente individual para extranjeros de su cónyuge. Fill out 1040x online Cómo deducir la recuperación. Fill out 1040x online   Si puede deducir una cantidad recuperada, anótela en la línea 31a (Formulario 1040), “Alimony paid” (Pensión para el cónyuge divorciado pagada). Fill out 1040x online Tache la palabra “paid” (pagada) y anote, en inglés, la palabra “recapture” (recuperación). Fill out 1040x online En el espacio provisto, anote el número de Seguro Social o número de identificación de contribuyente individual para extranjeros de su cónyuge. Fill out 1040x online Prev  Up  Next   Home   More Online Publications