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How To File An Amended Tax Return 2013

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How To File An Amended Tax Return 2013

How to file an amended tax return 2013 11. How to file an amended tax return 2013   Casualties, Thefts, and Condemnations Table of Contents Introduction Topics - This chapter discusses: Useful Items - You may want to see: Casualties and TheftsDeductible losses. How to file an amended tax return 2013 Nondeductible losses. How to file an amended tax return 2013 Family pet. How to file an amended tax return 2013 Progressive deterioration. How to file an amended tax return 2013 Decline in market value of stock. How to file an amended tax return 2013 Mislaid or lost property. How to file an amended tax return 2013 Farming Losses How To Figure a Loss Deduction Limits on Losses of Personal-Use Property When Loss Is Deductible Proof of Loss Figuring a Gain Other Involuntary ConversionsCondemnation Irrigation Project Livestock Losses Tree Seedlings Postponing GainException. How to file an amended tax return 2013 Related persons. How to file an amended tax return 2013 Replacement Property Replacement Period How To Postpone Gain Disaster Area LossesWho is eligible. How to file an amended tax return 2013 Covered disaster area. How to file an amended tax return 2013 Reporting Gains and Losses Introduction This chapter explains the tax treatment of casualties, thefts, and condemnations. How to file an amended tax return 2013 A casualty occurs when property is damaged, destroyed, or lost due to a sudden, unexpected, or unusual event. How to file an amended tax return 2013 A theft occurs when property is stolen. How to file an amended tax return 2013 A condemnation occurs when private property is legally taken for public use without the owner's consent. How to file an amended tax return 2013 A casualty, theft, or condemnation may result in a deductible loss or taxable gain on your federal income tax return. How to file an amended tax return 2013 You may have a deductible loss or a taxable gain even if only a portion of your property was affected by a casualty, theft, or condemnation. How to file an amended tax return 2013 An involuntary conversion occurs when you receive money or other property as reimbursement for a casualty, theft, condemnation, disposition of property under threat of condemnation, or certain other events discussed in this chapter. How to file an amended tax return 2013 If an involuntary conversion results in a gain and you buy qualified replacement property within the specified replacement period, you can postpone reporting the gain on your income tax return. How to file an amended tax return 2013 For more information, see Postponing Gain , later. How to file an amended tax return 2013 Topics - This chapter discusses: Casualties and thefts How to figure a loss or gain Other involuntary conversions Postponing gain Disaster area losses Reporting gains and losses Drought involving property connected with a trade or business or a transaction entered into for profit Useful Items - You may want to see: Publication 523 Selling Your Home 525 Taxable and Nontaxable Income 536 Net Operating Losses (NOLs) for Individuals, Estates, and Trusts 544 Sales and Other Dispositions of Assets 547 Casualties, Disasters, and Thefts 584 Casualty, Disaster, and Theft Loss Workbook (Personal-Use Property) 584-B Business Casualty, Disaster, and Theft Loss Workbook Form (and Instructions) Sch A (Form 1040) Itemized Deductions Sch D (Form 1040) Capital Gains and Losses Sch F (Form 1040) Profit or Loss From Farming 4684 Casualties and Thefts 4797 Sales of Business Property See chapter 16 for information about getting publications and forms. How to file an amended tax return 2013 Casualties and Thefts If your property is destroyed, damaged, or stolen, you may have a deductible loss. How to file an amended tax return 2013 If the insurance or other reimbursement is more than the adjusted basis of the destroyed, damaged, or stolen property, you may have a taxable gain. How to file an amended tax return 2013 Casualty. How to file an amended tax return 2013   A casualty is the damage, destruction, or loss of property resulting from an identifiable event that is sudden, unexpected, or unusual. How to file an amended tax return 2013 A sudden event is one that is swift, not gradual or progressive. How to file an amended tax return 2013 An unexpected event is one that is ordinarily unanticipated and unintended. How to file an amended tax return 2013 An unusual event is one that is not a day-to-day occurrence and that is not typical of the activity in which you were engaged. How to file an amended tax return 2013 Deductible losses. How to file an amended tax return 2013   Deductible casualty losses can result from a number of different causes, including the following. How to file an amended tax return 2013 Airplane crashes. How to file an amended tax return 2013 Car, truck, or farm equipment accidents not resulting from your willful act or willful negligence. How to file an amended tax return 2013 Earthquakes. How to file an amended tax return 2013 Fires (but see Nondeductible losses next for exceptions). How to file an amended tax return 2013 Floods. How to file an amended tax return 2013 Freezing. How to file an amended tax return 2013 Government-ordered demolition or relocation of a home that is unsafe to use because of a disaster as discussed under Disaster Area Losses, in Publication 547. How to file an amended tax return 2013 Lightning. How to file an amended tax return 2013 Storms, including hurricanes and tornadoes. How to file an amended tax return 2013 Terrorist attacks. How to file an amended tax return 2013 Vandalism. How to file an amended tax return 2013 Volcanic eruptions. How to file an amended tax return 2013 Nondeductible losses. How to file an amended tax return 2013   A casualty loss is not deductible if the damage or destruction is caused by the following. How to file an amended tax return 2013 Accidentally breaking articles such as glassware or china under normal conditions. How to file an amended tax return 2013 A family pet (explained below). How to file an amended tax return 2013 A fire if you willfully set it, or pay someone else to set it. How to file an amended tax return 2013 A car, truck, or farm equipment accident if your willful negligence or willful act caused it. How to file an amended tax return 2013 The same is true if the willful act or willful negligence of someone acting for you caused the accident. How to file an amended tax return 2013 Progressive deterioration (explained below). How to file an amended tax return 2013 Family pet. How to file an amended tax return 2013   Loss of property due to damage by a family pet is not deductible as a casualty loss unless the requirements discussed above under Casualty are met. How to file an amended tax return 2013 Example. How to file an amended tax return 2013 You keep your horse in your yard. How to file an amended tax return 2013 The ornamental fruit trees in your yard were damaged when your horse stripped the bark from them. How to file an amended tax return 2013 Some of the trees were completely girdled and died. How to file an amended tax return 2013 Because the damage was not unexpected or unusual, the loss is not deductible. How to file an amended tax return 2013 Progressive deterioration. How to file an amended tax return 2013   Loss of property due to progressive deterioration is not deductible as a casualty loss. How to file an amended tax return 2013 This is because the damage results from a steadily operating cause or a normal process, rather than from a sudden event. How to file an amended tax return 2013 Examples of damage due to progressive deterioration include damage from rust, corrosion, or termites. How to file an amended tax return 2013 However, weather-related conditions or disease may cause another type of involuntary conversion. How to file an amended tax return 2013 See Other Involuntary Conversions , later. How to file an amended tax return 2013 Theft. How to file an amended tax return 2013   A theft is the taking and removing of money or property with the intent to deprive the owner of it. How to file an amended tax return 2013 The taking of property must be illegal under the law of the state where it occurred and it must have been done with criminal intent. How to file an amended tax return 2013 You do not need to show a conviction for theft. How to file an amended tax return 2013   Theft includes the taking of money or property by the following means: Blackmail, Burglary, Embezzlement, Extortion, Kidnapping for ransom, Larceny, Robbery, or Threats. How to file an amended tax return 2013 The taking of money or property through fraud or misrepresentation is theft if it is illegal under state or local law. How to file an amended tax return 2013 Decline in market value of stock. How to file an amended tax return 2013   You cannot deduct as a theft loss the decline in market value of stock acquired on the open market for investment if the decline is caused by disclosure of accounting fraud or other illegal misconduct by the officers or directors of the corporation that issued the stock. How to file an amended tax return 2013 However, you can deduct as a capital loss the loss you sustain when you sell or exchange the stock or the stock becomes completely worthless. How to file an amended tax return 2013 You report a capital loss on Schedule D (Form 1040). How to file an amended tax return 2013 For more information about stock sales, worthless stock, and capital losses, see chapter 4 of Publication 550. How to file an amended tax return 2013 Mislaid or lost property. How to file an amended tax return 2013   The simple disappearance of money or property is not a theft. How to file an amended tax return 2013 However, an accidental loss or disappearance of property can qualify as a casualty if it results from an identifiable event that is sudden, unexpected, or unusual. How to file an amended tax return 2013 Example. How to file an amended tax return 2013 A car door is accidentally slammed on your hand, breaking the setting of your diamond ring. How to file an amended tax return 2013 The diamond falls from the ring and is never found. How to file an amended tax return 2013 The loss of the diamond is a casualty. How to file an amended tax return 2013 Farming Losses You can deduct certain casualty or theft losses that occur in the business of farming. How to file an amended tax return 2013 The following is a discussion of some losses you can deduct and some you cannot deduct. How to file an amended tax return 2013 Livestock or produce bought for resale. How to file an amended tax return 2013   Casualty or theft losses of livestock or produce bought for resale are deductible if you report your income on the cash method. How to file an amended tax return 2013 If you report your income on an accrual method, take casualty and theft losses on property bought for resale by omitting the item from the closing inventory for the year of the loss. How to file an amended tax return 2013 You cannot take a separate deduction. How to file an amended tax return 2013 Livestock, plants, produce, and crops raised for sale. How to file an amended tax return 2013   Losses of livestock, plants, produce, and crops raised for sale are generally not deductible if you report your income on the cash method. How to file an amended tax return 2013 You have already deducted the cost of raising these items as farm expenses, so their basis is equal to zero. How to file an amended tax return 2013   For plants with a preproductive period of more than 2 years, you may have a deductible loss if you have a tax basis in the plants. How to file an amended tax return 2013 You usually have a tax basis if you capitalized the expenses associated with these plants under the uniform capitalization rules. How to file an amended tax return 2013 The uniform capitalization rules are discussed in chapter 6. How to file an amended tax return 2013   If you report your income on an accrual method, casualty or theft losses are deductible only if you included the items in your inventory at the beginning of your tax year. How to file an amended tax return 2013 You get the deduction by omitting the item from your inventory at the close of your tax year. How to file an amended tax return 2013 You cannot take a separate casualty or theft deduction. How to file an amended tax return 2013 Income loss. How to file an amended tax return 2013   A loss of future income is not deductible. How to file an amended tax return 2013 Example. How to file an amended tax return 2013 A severe flood destroyed your crops. How to file an amended tax return 2013 Because you are a cash method taxpayer and already deducted the cost of raising the crops as farm expenses, this loss is not deductible, as explained above under Livestock, plants, produce, and crops raised for sale . How to file an amended tax return 2013 You estimate that the crop loss will reduce your farm income by $25,000. How to file an amended tax return 2013 This loss of future income is also not deductible. How to file an amended tax return 2013 Loss of timber. How to file an amended tax return 2013   If you sell timber downed as a result of a casualty, treat the proceeds from the sale as a reimbursement. How to file an amended tax return 2013 If you use the proceeds to buy qualified replacement property, you can postpone reporting the gain. How to file an amended tax return 2013 See Postponing Gain , later. How to file an amended tax return 2013 Property used in farming. How to file an amended tax return 2013   Casualty and theft losses of property used in your farm business usually result in deductible losses. How to file an amended tax return 2013 If a fire or storm destroyed your barn, or you lose by casualty or theft an animal you bought for draft, breeding, dairy, or sport, you may have a deductible loss. How to file an amended tax return 2013 See How To Figure a Loss , later. How to file an amended tax return 2013 Raised draft, breeding, dairy, or sporting animals. How to file an amended tax return 2013   Generally, losses of raised draft, breeding, dairy, or sporting animals do not result in deductible casualty or theft losses because you have no basis in the animals. How to file an amended tax return 2013 However, you may have a basis in the animal and therefore may be able to claim a deduction if either of the following situations applies to you. How to file an amended tax return 2013 You use inventories to determine your income and you included the animals in your inventory. How to file an amended tax return 2013 You capitalized the expenses associated with the animals under the uniform capitalization rules and therefore have a tax basis in the animals subject to a casualty or theft. How to file an amended tax return 2013 When you include livestock in inventory, its last inventory value is its basis. How to file an amended tax return 2013 When you lose an inventoried animal held for draft, breeding, dairy, or sport by casualty or theft during the year, decrease ending inventory by the amount you included in inventory for the animal. How to file an amended tax return 2013 You cannot take a separate deduction. How to file an amended tax return 2013 How To Figure a Loss How you figure a deductible casualty or theft loss depends on whether the loss was to farm or personal-use property and whether the property was stolen or partly or completely destroyed. How to file an amended tax return 2013 Farm property. How to file an amended tax return 2013   Farm property is the property you use in your farming business. How to file an amended tax return 2013 If your farm property was completely destroyed or stolen, your loss is figured as follows:      Your adjusted basis in the property     MINUS     Any salvage value     MINUS     Any insurance or other reimbursement you  receive or expect to receive      You can use the schedules in Publication 584-B to list your stolen, damaged, or destroyed business property and to figure your loss. How to file an amended tax return 2013   If your farm property was partially damaged, use the steps shown under Personal-use property next to figure your casualty loss. How to file an amended tax return 2013 However, the deduction limits, discussed later, do not apply to farm property. How to file an amended tax return 2013 Personal-use property. How to file an amended tax return 2013   Personal-use property is property used by you or your family members for personal purposes and not used in your farm business or for income-producing purposes. How to file an amended tax return 2013 The following items are examples of personal-use property: Your main home. How to file an amended tax return 2013 Furniture and electronics used in your main home and not used in a home office or for business purposes. How to file an amended tax return 2013 Clothing and jewelry. How to file an amended tax return 2013 An automobile used for nonbusiness purposes. How to file an amended tax return 2013 You figure the casualty or theft loss on this property by taking the following steps. How to file an amended tax return 2013 Determine your adjusted basis in the property before the casualty or theft. How to file an amended tax return 2013 Determine the decrease in fair market value of the property as a result of the casualty or theft. How to file an amended tax return 2013 From the smaller of the amounts you determined in (1) and (2), subtract any insurance or other reimbursement you receive or expect to receive. How to file an amended tax return 2013 You must apply the deduction limits, discussed later, to determine your deductible loss. How to file an amended tax return 2013    You can use Publication 584 to list your stolen or damaged personal-use property and figure your loss. How to file an amended tax return 2013 It includes schedules to help you figure the loss on your home, its contents, and your motor vehicles. How to file an amended tax return 2013 Adjusted basis. How to file an amended tax return 2013   Adjusted basis is your basis (usually cost) increased or decreased by various events, such as improvements and casualty losses. How to file an amended tax return 2013 For more information about adjusted basis, see chapter 6. How to file an amended tax return 2013 Decrease in fair market value (FMV). How to file an amended tax return 2013   The decrease in FMV is the difference between the property's value immediately before the casualty or theft and its value immediately afterward. How to file an amended tax return 2013 FMV is defined in chapter 10 under Payments Received or Considered Received . How to file an amended tax return 2013 Appraisal. How to file an amended tax return 2013   To figure the decrease in FMV because of a casualty or theft, you generally need a competent appraisal. How to file an amended tax return 2013 But other measures, such as the cost of cleaning up or making repairs (discussed next) can be used to establish decreases in FMV. How to file an amended tax return 2013   An appraisal to determine the difference between the FMV of the property immediately before a casualty or theft and immediately afterward should be made by a competent appraiser. How to file an amended tax return 2013 The appraiser must recognize the effects of any general market decline that may occur along with the casualty. How to file an amended tax return 2013 This information is needed to limit any deduction to the actual loss resulting from damage to the property. How to file an amended tax return 2013 Cost of cleaning up or making repairs. How to file an amended tax return 2013   The cost of cleaning up after a casualty is not part of a casualty loss. How to file an amended tax return 2013 Neither is the cost of repairing damaged property after a casualty. How to file an amended tax return 2013 But you can use the cost of cleaning up or making repairs after a casualty as a measure of the decrease in FMV if you meet all the following conditions. How to file an amended tax return 2013 The repairs are actually made. How to file an amended tax return 2013 The repairs are necessary to bring the property back to its condition before the casualty. How to file an amended tax return 2013 The amount spent for repairs is not excessive. How to file an amended tax return 2013 The repairs fix the damage only. How to file an amended tax return 2013 The value of the property after the repairs is not, due to the repairs, more than the value of the property before the casualty. How to file an amended tax return 2013 Related expenses. How to file an amended tax return 2013   The incidental expenses due to a casualty or theft, such as expenses for the treatment of personal injuries, temporary housing, or a rental car, are not part of your casualty or theft loss. How to file an amended tax return 2013 However, they may be deductible as farm business expenses if the damaged or stolen property is farm property. How to file an amended tax return 2013 Separate computations for more than one item of property. How to file an amended tax return 2013   Generally, if a single casualty or theft involves more than one item of property, you must figure your loss separately for each item of property. How to file an amended tax return 2013 Then combine the losses to determine your total loss. How to file an amended tax return 2013    There is an exception to this rule for personal-use real property. How to file an amended tax return 2013 See Exception for personal-use real property, later. How to file an amended tax return 2013 Example. How to file an amended tax return 2013 A fire on your farm damaged a tractor and the barn in which it was stored. How to file an amended tax return 2013 The tractor had an adjusted basis of $3,300. How to file an amended tax return 2013 Its FMV was $28,000 just before the fire and $10,000 immediately afterward. How to file an amended tax return 2013 The barn had an adjusted basis of $28,000. How to file an amended tax return 2013 Its FMV was $55,000 just before the fire and $25,000 immediately afterward. How to file an amended tax return 2013 You received insurance reimbursements of $2,100 on the tractor and $26,000 on the barn. How to file an amended tax return 2013 Figure your deductible casualty loss separately for the two items of property. How to file an amended tax return 2013     Tractor Barn 1) Adjusted basis $3,300 $28,000 2) FMV before fire $28,000 $55,000 3) FMV after fire 10,000 25,000 4) Decrease in FMV  (line 2 − line 3) $18,000 $30,000 5) Loss (lesser of line 1 or line 4) $3,300 $28,000 6) Minus: Insurance 2,100 26,000 7) Deductible casualty loss $1,200 $2,000 8) Total deductible casualty loss $3,200 Exception for personal-use real property. How to file an amended tax return 2013   In figuring a casualty loss on personal-use real property, the entire property (including any improvements, such as buildings, trees, and shrubs) is treated as one item. How to file an amended tax return 2013 Figure the loss using the smaller of the following. How to file an amended tax return 2013 The decrease in FMV of the entire property. How to file an amended tax return 2013 The adjusted basis of the entire property. How to file an amended tax return 2013 Example. How to file an amended tax return 2013 You bought a farm in 1990 for $160,000. How to file an amended tax return 2013 The adjusted basis of the residential part is now $128,000. How to file an amended tax return 2013 In 2013, a windstorm blew down shade trees and three ornamental trees planted at a cost of $7,500 on the residential part. How to file an amended tax return 2013 The adjusted basis of the residential part includes the $7,500. How to file an amended tax return 2013 The fair market value (FMV) of the residential part immediately before the storm was $400,000, and $385,000 immediately after the storm. How to file an amended tax return 2013 The trees were not covered by insurance. How to file an amended tax return 2013 1) Adjusted basis $128,000 2) FMV before the storm $400,000 3) FMV after the storm 385,000 4) Decrease in FMV (line 2 − line 3) $15,000 5) Loss before insurance (lesser of line 1 or line 4) $15,000 6) Minus: Insurance -0- 7) Amount of loss $15,000 Insurance and other reimbursements. How to file an amended tax return 2013   If you receive an insurance or other type of reimbursement, you must subtract the reimbursement when you figure your loss. How to file an amended tax return 2013 You do not have a casualty or theft loss to the extent you are reimbursed. How to file an amended tax return 2013   If you expect to be reimbursed for part or all of your loss, you must subtract the expected reimbursement when you figure your loss. How to file an amended tax return 2013 You must reduce your loss even if you do not receive payment until a later tax year. How to file an amended tax return 2013    Do not subtract from your loss any insurance payments you receive for living expenses if you lose the use of your main home or are denied access to it because of a casualty. How to file an amended tax return 2013 You may have to include a portion of these payments in your income. How to file an amended tax return 2013 See Insurance payments for living expenses in Publication 547 for details. How to file an amended tax return 2013 Disaster relief. How to file an amended tax return 2013   Food, medical supplies, and other forms of assistance you receive do not reduce your casualty loss, unless they are replacements for lost or destroyed property. How to file an amended tax return 2013 Excludable cash gifts you receive also do not reduce your casualty loss if there are no limits on how you can use the money. How to file an amended tax return 2013   Generally, disaster relief grants received under the Robert T. How to file an amended tax return 2013 Stafford Disaster Relief and Emergency Assistance Act are not included in your income. How to file an amended tax return 2013 See Federal disaster relief grants , later, under Disaster Area Losses . How to file an amended tax return 2013   Qualified disaster relief payments for expenses you incurred as a result of a federally declared disaster are not taxable income to you. How to file an amended tax return 2013 See Qualified disaster relief payments , later, under Disaster Area Losses . How to file an amended tax return 2013 Reimbursement received after deducting loss. How to file an amended tax return 2013   If you figure your casualty or theft loss using your expected reimbursement, you may have to adjust your tax return for the tax year in which you get your actual reimbursement. How to file an amended tax return 2013 Actual reimbursement less than expected. How to file an amended tax return 2013   If you later receive less reimbursement than you expected, include that difference as a loss with your other losses (if any) on your return for the year in which you can reasonably expect no more reimbursement. How to file an amended tax return 2013 Actual reimbursement more than expected. How to file an amended tax return 2013   If you later receive more reimbursement than you expected after you have claimed a deduction for the loss, you may have to include the extra reimbursement in your income for the year you receive it. How to file an amended tax return 2013 However, if any part of your original deduction did not reduce your tax for the earlier year, do not include that part of the reimbursement in your income. How to file an amended tax return 2013 Do not refigure your tax for the year you claimed the deduction. How to file an amended tax return 2013 See Recoveries in Publication 525 to find out how much extra reimbursement to include in income. How to file an amended tax return 2013 If the total of all the reimbursements you receive is more than your adjusted basis in the destroyed or stolen property, you will have a gain on the casualty or theft. How to file an amended tax return 2013 See Figuring a Gain in Publication 547 for information on how to treat a gain from the reimbursement you receive because of a casualty or theft. How to file an amended tax return 2013 Actual reimbursement same as expected. How to file an amended tax return 2013   If you receive exactly the reimbursement you expected to receive, you do not have to include any of the reimbursement in your income and you cannot deduct any additional loss. How to file an amended tax return 2013 Lump-sum reimbursement. How to file an amended tax return 2013   If you have a casualty or theft loss of several assets at the same time without an allocation of reimbursement to specific assets, divide the lump-sum reimbursement among the assets according to the fair market value of each asset at the time of the loss. How to file an amended tax return 2013 Figure the gain or loss separately for each asset that has a separate basis. How to file an amended tax return 2013 Adjustments to basis. How to file an amended tax return 2013   If you have a casualty or theft loss, you must decrease your basis in the property by any insurance or other reimbursement you receive and by any deductible loss. How to file an amended tax return 2013 The result is your adjusted basis in the property. How to file an amended tax return 2013 Amounts you spend on repairs to restore your property to its pre-casualty condition increase your adjusted basis. How to file an amended tax return 2013 See Adjusted Basis in chapter 6 for more information. How to file an amended tax return 2013 Example. How to file an amended tax return 2013 You built a new silo for $25,000. How to file an amended tax return 2013 This is the basis in your silo because that is the total cost you incurred to build it. How to file an amended tax return 2013 During the year, a tornado damaged your silo and your allowable casualty loss deduction was $1,000. How to file an amended tax return 2013 In addition, your insurance company reimbursed you $4,000 for the damage and you spent $6,000 to restore the silo to its pre-casualty condition. How to file an amended tax return 2013 Your adjusted basis in the silo after the casualty is $26,000 ($25,000 - $1,000 - $4,000 + $6,000). How to file an amended tax return 2013 Deduction Limits on Losses of Personal-Use Property Casualty and theft losses of property held for personal use may be deductible if you itemize deductions on Schedule A (Form 1040). How to file an amended tax return 2013 There are two limits on the deduction for casualty or theft loss of personal-use property. How to file an amended tax return 2013 You figure these limits on Form 4684. How to file an amended tax return 2013 $100 rule. How to file an amended tax return 2013   You must reduce each casualty or theft loss on personal-use property by $100. How to file an amended tax return 2013 This rule applies after you have subtracted any reimbursement. How to file an amended tax return 2013 10% rule. How to file an amended tax return 2013   You must further reduce the total of all your casualty or theft losses on personal-use property by 10% of your adjusted gross income. How to file an amended tax return 2013 Apply this rule after you reduce each loss by $100. How to file an amended tax return 2013 Adjusted gross income is on line 38 of Form 1040. How to file an amended tax return 2013 Example. How to file an amended tax return 2013 In June, you discovered that your house had been burglarized. How to file an amended tax return 2013 Your loss after insurance reimbursement was $2,000. How to file an amended tax return 2013 Your adjusted gross income for the year you discovered the burglary is $57,000. How to file an amended tax return 2013 Figure your theft loss deduction as follows: 1. How to file an amended tax return 2013 Loss after insurance $2,000 2. How to file an amended tax return 2013 Subtract $100 100 3. How to file an amended tax return 2013 Loss after $100 rule $1,900 4. How to file an amended tax return 2013 Subtract 10% (. How to file an amended tax return 2013 10) × $57,000 AGI $5,700 5. How to file an amended tax return 2013 Theft loss deduction -0- You do not have a theft loss deduction because your loss ($1,900) is less than 10% of your adjusted gross income ($5,700). How to file an amended tax return 2013    If you have a casualty or theft gain in addition to a loss, you will have to make a special computation before you figure your 10% limit. How to file an amended tax return 2013 See 10% Rule in Publication 547. How to file an amended tax return 2013 When Loss Is Deductible Generally, you can deduct casualty losses that are not reimbursable only in the tax year in which they occur. How to file an amended tax return 2013 You generally can deduct theft losses that are not reimbursable only in the year you discover your property was stolen. How to file an amended tax return 2013 However, losses in federally declared disaster areas are subject to different rules. How to file an amended tax return 2013 See Disaster Area Losses , later, for an exception. How to file an amended tax return 2013 If you are not sure whether part of your casualty or theft loss will be reimbursed, do not deduct that part until the tax year when you become reasonably certain that it will not be reimbursed. How to file an amended tax return 2013 Leased property. How to file an amended tax return 2013   If you lease property from someone else, you can deduct a loss on the property in the year your liability for the loss is fixed. How to file an amended tax return 2013 This is true even if the loss occurred or the liability was paid in a different year. How to file an amended tax return 2013 You are not entitled to a deduction until your liability under the lease can be determined with reasonable accuracy. How to file an amended tax return 2013 Your liability can be determined when a claim for recovery is settled, adjudicated, or abandoned. How to file an amended tax return 2013 Example. How to file an amended tax return 2013 Robert leased a tractor from First Implement, Inc. How to file an amended tax return 2013 , for use in his farm business. How to file an amended tax return 2013 The tractor was destroyed by a tornado in June 2012. How to file an amended tax return 2013 The loss was not insured. How to file an amended tax return 2013 First Implement billed Robert for the fair market value of the tractor on the date of the loss. How to file an amended tax return 2013 Robert disagreed with the bill and refused to pay it. How to file an amended tax return 2013 First Implement later filed suit in court against Robert. How to file an amended tax return 2013 In 2013, Robert and First Implement agreed to settle the suit for $20,000, and the court entered a judgment in favor of First Implement. How to file an amended tax return 2013 Robert paid $20,000 in June 2013. How to file an amended tax return 2013 He can claim the $20,000 as a loss on his 2013 tax return. How to file an amended tax return 2013 Net operating loss (NOL). How to file an amended tax return 2013   If your deductions, including casualty or theft loss deductions, are more than your income for the year, you may have an NOL. How to file an amended tax return 2013 An NOL can be carried back or carried forward and deducted from income in other years. How to file an amended tax return 2013 See Publication 536 for more information on NOLs. How to file an amended tax return 2013 Proof of Loss To deduct a casualty or theft loss, you must be able to prove that there was a casualty or theft. How to file an amended tax return 2013 You must have records to support the amount you claim for the loss. How to file an amended tax return 2013 Casualty loss proof. How to file an amended tax return 2013   For a casualty loss, your records should show all the following information. How to file an amended tax return 2013 The type of casualty (car accident, fire, storm, etc. How to file an amended tax return 2013 ) and when it occurred. How to file an amended tax return 2013 That the loss was a direct result of the casualty. How to file an amended tax return 2013 That you were the owner of the property or, if you leased the property from someone else, that you were contractually liable to the owner for the damage. How to file an amended tax return 2013 Whether a claim for reimbursement exists for which there is a reasonable expectation of recovery. How to file an amended tax return 2013 Theft loss proof. How to file an amended tax return 2013   For a theft loss, your records should show all the following information. How to file an amended tax return 2013 When you discovered your property was missing. How to file an amended tax return 2013 That your property was stolen. How to file an amended tax return 2013 That you were the owner of the property. How to file an amended tax return 2013 Whether a claim for reimbursement exists for which there is a reasonable expectation of recovery. How to file an amended tax return 2013 Figuring a Gain A casualty or theft may result in a taxable gain. How to file an amended tax return 2013 If you receive an insurance payment or other reimbursement that is more than your adjusted basis in the destroyed, damaged, or stolen property, you have a gain from the casualty or theft. How to file an amended tax return 2013 You generally report your gain as income in the year you receive the reimbursement. How to file an amended tax return 2013 However, depending on the type of property you receive, you may not have to report your gain. How to file an amended tax return 2013 See Postponing Gain , later. How to file an amended tax return 2013 Your gain is figured as follows: The amount you receive, minus Your adjusted basis in the property at the time of the casualty or theft. How to file an amended tax return 2013 Even if the decrease in FMV of your property is smaller than the adjusted basis of your property, use your adjusted basis to figure the gain. How to file an amended tax return 2013 Amount you receive. How to file an amended tax return 2013   The amount you receive includes any money plus the value of any property you receive, minus any expenses you have in obtaining reimbursement. How to file an amended tax return 2013 It also includes any reimbursement used to pay off a mortgage or other lien on the damaged, destroyed, or stolen property. How to file an amended tax return 2013 Example. How to file an amended tax return 2013 A tornado severely damaged your barn. How to file an amended tax return 2013 The adjusted basis of the barn was $25,000. How to file an amended tax return 2013 Your insurance company reimbursed you $40,000 for the damaged barn. How to file an amended tax return 2013 However, you had legal expenses of $2,000 to collect that insurance. How to file an amended tax return 2013 Your insurance minus your expenses to collect the insurance is more than your adjusted basis in the barn, so you have a gain. How to file an amended tax return 2013 1) Insurance reimbursement $40,000 2) Legal expenses 2,000 3) Amount received  (line 1 − line 2) $38,000 4) Adjusted basis 25,000 5) Gain on casualty (line 3 − line 4) $13,000 Other Involuntary Conversions In addition to casualties and thefts, other events cause involuntary conversions of property. How to file an amended tax return 2013 Some of these are discussed in the following paragraphs. How to file an amended tax return 2013 Gain or loss from an involuntary conversion of your property is usually recognized for tax purposes. How to file an amended tax return 2013 You report the gain or deduct the loss on your tax return for the year you realize it. How to file an amended tax return 2013 However, depending on the type of property you receive, you may not have to report your gain on the involuntary conversion. How to file an amended tax return 2013 See Postponing Gain , later. How to file an amended tax return 2013 Condemnation Condemnation is the process by which private property is legally taken for public use without the owner's consent. How to file an amended tax return 2013 The property may be taken by the federal government, a state government, a political subdivision, or a private organization that has the power to legally take property. How to file an amended tax return 2013 The owner receives a condemnation award (money or property) in exchange for the property taken. How to file an amended tax return 2013 A condemnation is a forced sale, the owner being the seller and the condemning authority being the buyer. How to file an amended tax return 2013 Threat of condemnation. How to file an amended tax return 2013   Treat the sale of your property under threat of condemnation as a condemnation, provided you have reasonable grounds to believe that your property will be condemned. How to file an amended tax return 2013 Main home condemned. How to file an amended tax return 2013   If you have a gain because your main home is condemned, you generally can exclude the gain from your income as if you had sold or exchanged your home. How to file an amended tax return 2013 For information on this exclusion, see Publication 523. How to file an amended tax return 2013 If your gain is more than the amount you can exclude, but you buy replacement property, you may be able to postpone reporting the excess gain. How to file an amended tax return 2013 See Postponing Gain , later. How to file an amended tax return 2013 (You cannot deduct a loss from the condemnation of your main home. How to file an amended tax return 2013 ) More information. How to file an amended tax return 2013   For information on how to figure the gain or loss on condemned property, see chapter 1 in Publication 544. How to file an amended tax return 2013 Also see Postponing Gain , later, to find out if you can postpone reporting the gain. How to file an amended tax return 2013 Irrigation Project The sale or other disposition of property located within an irrigation project to conform to the acreage limits of federal reclamation laws is an involuntary conversion. How to file an amended tax return 2013 Livestock Losses Diseased livestock. How to file an amended tax return 2013   If your livestock die from disease, or are destroyed, sold, or exchanged because of disease, even though the disease is not of epidemic proportions, treat these occurrences as involuntary conversions. How to file an amended tax return 2013 If the livestock were raised or purchased for resale, follow the rules for livestock discussed earlier under Farming Losses . How to file an amended tax return 2013 Otherwise, figure the gain or loss from these conversions using the rules discussed under Determining Gain or Loss in chapter 8. How to file an amended tax return 2013 If you replace the livestock, you may be able to postpone reporting the gain. How to file an amended tax return 2013 See Postponing Gain below. How to file an amended tax return 2013 Reporting dispositions of diseased livestock. How to file an amended tax return 2013   If you choose to postpone reporting gain on the disposition of diseased livestock, you must attach a statement to your return explaining that the livestock were disposed of because of disease. How to file an amended tax return 2013 You must also include other information on this statement. How to file an amended tax return 2013 See How To Postpone Gain , later, under Postponing Gain . How to file an amended tax return 2013 Weather-related sales of livestock. How to file an amended tax return 2013   If you sell or exchange livestock (other than poultry) held for draft, breeding, or dairy purposes solely because of drought, flood, or other weather-related conditions, treat the sale or exchange as an involuntary conversion. How to file an amended tax return 2013 Only livestock sold in excess of the number you normally would sell under usual business practice, in the absence of weather-related conditions, are considered involuntary conversions. How to file an amended tax return 2013 Figure the gain or loss using the rules discussed under Determining Gain or Loss in chapter 8. How to file an amended tax return 2013 If you replace the livestock, you may be able to postpone reporting the gain. How to file an amended tax return 2013 See Postponing Gain below. How to file an amended tax return 2013 Example. How to file an amended tax return 2013 It is your usual business practice to sell five of your dairy animals during the year. How to file an amended tax return 2013 This year you sold 20 dairy animals because of drought. How to file an amended tax return 2013 The sale of 15 animals is treated as an involuntary conversion. How to file an amended tax return 2013    If you do not replace the livestock, you may be able to report the gain in the following year's income. How to file an amended tax return 2013 This rule also applies to other livestock (including poultry). How to file an amended tax return 2013 See Sales Caused by Weather-Related Conditions in chapter 3. How to file an amended tax return 2013 Tree Seedlings If, because of an abnormal drought, the failure of planted tree seedlings is greater than normally anticipated, you may have a deductible loss. How to file an amended tax return 2013 Treat the loss as a loss from an involuntary conversion. How to file an amended tax return 2013 The loss equals the previously capitalized reforestation costs you had to duplicate on replanting. How to file an amended tax return 2013 You deduct the loss on the return for the year the seedlings died. How to file an amended tax return 2013 Postponing Gain Do not report a gain if you receive reimbursement in the form of property similar or related in service or use to the destroyed, stolen, or other involuntarily converted property. How to file an amended tax return 2013 Your basis in the new property is generally the same as your adjusted basis in the property it replaces. How to file an amended tax return 2013 You must ordinarily report the gain on your stolen, destroyed, or other involuntarily converted property if you receive money or unlike property as reimbursement. How to file an amended tax return 2013 However, you can choose to postpone reporting the gain if you purchase replacement property similar or related in service or use to your destroyed, stolen, or other involuntarily converted property within a specific replacement period. How to file an amended tax return 2013 If you have a gain on damaged property, you can postpone reporting the gain if you spend the reimbursement to restore the property. How to file an amended tax return 2013 To postpone reporting all the gain, the cost of your replacement property must be at least as much as the reimbursement you receive. How to file an amended tax return 2013 If the cost of the replacement property is less than the reimbursement, you must include the gain in your income up to the amount of the unspent reimbursement. How to file an amended tax return 2013 Example 1. How to file an amended tax return 2013 In 1985, you constructed a barn to store farm equipment at a cost of $20,000. How to file an amended tax return 2013 In 1987, you added a silo to the barn at a cost of $15,000 to store grain. How to file an amended tax return 2013 In May of this year, the property was worth $100,000. How to file an amended tax return 2013 In June the barn and silo were destroyed by a tornado. How to file an amended tax return 2013 At the time of the tornado, you had an adjusted basis of $0 in the property. How to file an amended tax return 2013 You received $85,000 from the insurance company. How to file an amended tax return 2013 You had a gain of $85,000 ($85,000 – $0). How to file an amended tax return 2013 You spent $80,000 to rebuild the barn and silo. How to file an amended tax return 2013 Since this is less than the insurance proceeds received, you must include $5,000 ($85,000 – $80,000) in your income. How to file an amended tax return 2013 Example 2. How to file an amended tax return 2013 In 1970, you bought a cabin in the mountains for your personal use at a cost of $18,000. How to file an amended tax return 2013 You made no further improvements or additions to it. How to file an amended tax return 2013 When a storm destroyed the cabin this January, the cabin was worth $250,000. How to file an amended tax return 2013 You received $146,000 from the insurance company in March. How to file an amended tax return 2013 You had a gain of $128,000 ($146,000 − $18,000). How to file an amended tax return 2013 You spent $144,000 to rebuild the cabin. How to file an amended tax return 2013 Since this is less than the insurance proceeds received, you must include $2,000 ($146,000 − $144,000) in your income. How to file an amended tax return 2013 Buying replacement property from a related person. How to file an amended tax return 2013   You cannot postpone reporting a gain from a casualty, theft, or other involuntary conversion if you buy the replacement property from a related person (discussed later). How to file an amended tax return 2013 This rule applies to the following taxpayers. How to file an amended tax return 2013 C corporations. How to file an amended tax return 2013 Partnerships in which more than 50% of the capital or profits interest is owned by C corporations. How to file an amended tax return 2013 Individuals, partnerships (other than those in (2) above), and S corporations if the total realized gain for the tax year on all involuntarily converted properties on which there are realized gains is more than $100,000. How to file an amended tax return 2013 For involuntary conversions described in (3) above, gains cannot be offset by any losses when determining whether the total gain is more than $100,000. How to file an amended tax return 2013 If the property is owned by a partnership, the $100,000 limit applies to the partnership and each partner. How to file an amended tax return 2013 If the property is owned by an S corporation, the $100,000 limit applies to the S corporation and each shareholder. How to file an amended tax return 2013 Exception. How to file an amended tax return 2013   This rule does not apply if the related person acquired the property from an unrelated person within the period of time allowed for replacing the involuntarily converted property. How to file an amended tax return 2013 Related persons. How to file an amended tax return 2013   Under this rule, related persons include, for example, a parent and child, a brother and sister, a corporation and an individual who owns more than 50% of its outstanding stock, and two partnerships in which the same C corporations own more than 50% of the capital or profits interests. How to file an amended tax return 2013 For more information on related persons, see Nondeductible Loss under Sales and Exchanges Between Related Persons in chapter 2 of Publication 544. How to file an amended tax return 2013 Death of a taxpayer. How to file an amended tax return 2013   If a taxpayer dies after having a gain, but before buying replacement property, the gain must be reported for the year in which the decedent realized the gain. How to file an amended tax return 2013 The executor of the estate or the person succeeding to the funds from the involuntary conversion cannot postpone reporting the gain by buying replacement property. How to file an amended tax return 2013 Replacement Property You must buy replacement property for the specific purpose of replacing your property. How to file an amended tax return 2013 Your replacement property must be similar or related in service or use to the property it replaces. How to file an amended tax return 2013 You do not have to use the same funds you receive as reimbursement for your old property to acquire the replacement property. How to file an amended tax return 2013 If you spend the money you receive for other purposes, and borrow money to buy replacement property, you can still choose to postpone reporting the gain if you meet the other requirements. How to file an amended tax return 2013 Property you acquire by gift or inheritance does not qualify as replacement property. How to file an amended tax return 2013 Owner-user. How to file an amended tax return 2013   If you are an owner-user, similar or related in service or use means that replacement property must function in the same way as the property it replaces. How to file an amended tax return 2013 Examples of property that functions in the same way as the property it replaces are a home that replaces another home, a dairy cow that replaces another dairy cow, and farm land that replaces other farm land. How to file an amended tax return 2013 A grinding mill that replaces a tractor does not qualify. How to file an amended tax return 2013 Neither does a breeding or draft animal that replaces a dairy cow. How to file an amended tax return 2013 Soil or other environmental contamination. How to file an amended tax return 2013   If, because of soil or other environmental contamination, it is not feasible for you to reinvest your insurance money or other proceeds from destroyed or damaged livestock in property similar or related in service or use to the livestock, you can treat other property (including real property) used for farming purposes, as property similar or related in service or use to the destroyed or damaged livestock. How to file an amended tax return 2013 Weather-related conditions. How to file an amended tax return 2013   If, because of drought, flood, or other weather-related conditions, it is not feasible for you to reinvest the insurance money or other proceeds in property similar or related in service or use to the livestock, you can treat other property (excluding real property) used for farming purposes, as property similar or related in service or use to the livestock you disposed of. How to file an amended tax return 2013 Example. How to file an amended tax return 2013 Each year you normally sell 25 cows from your beef herd. How to file an amended tax return 2013 However, this year you had to sell 50 cows. How to file an amended tax return 2013 This is because a severe drought significantly reduced the amount of hay and pasture yield needed to feed your herd for the rest of the year. How to file an amended tax return 2013 Because, as a result of the severe drought, it is not feasible for you to use the proceeds from selling the extra cows to buy new cows, you can treat other property (excluding real property) used for farming purposes, as property similar or related in service or use to the cows you sold. How to file an amended tax return 2013 Standing crop destroyed by casualty. How to file an amended tax return 2013   If a storm or other casualty destroyed your standing crop and you use the insurance money to acquire either another standing crop or a harvested crop, this purchase qualifies as replacement property. How to file an amended tax return 2013 The costs of planting and raising a new crop qualify as replacement costs for the destroyed crop only if you use the crop method of accounting (discussed in chapter 2). How to file an amended tax return 2013 In that case, the costs of bringing the new crop to the same level of maturity as the destroyed crop qualify as replacement costs to the extent they are incurred during the replacement period. How to file an amended tax return 2013 Timber loss. How to file an amended tax return 2013   Standing timber you bought with the proceeds from the sale of timber downed as a result of a casualty, such as high winds, earthquakes, or volcanic eruptions, qualifies as replacement property. How to file an amended tax return 2013 If you bought the standing timber within the replacement period, you can postpone reporting the gain. How to file an amended tax return 2013 Business or income-producing property located in a federally declared disaster area. How to file an amended tax return 2013   If your destroyed business or income-producing property was located in a federally declared disaster area, any tangible replacement property you acquire for use in any business is treated as similar or related in service or use to the destroyed property. How to file an amended tax return 2013 For more information, see Disaster Area Losses in Publication 547. How to file an amended tax return 2013 Substituting replacement property. How to file an amended tax return 2013   Once you have acquired qualified replacement property that you designate as replacement property in a statement attached to your tax return, you cannot substitute other qualified replacement property. How to file an amended tax return 2013 This is true even if you acquire the other property within the replacement period. How to file an amended tax return 2013 However, if you discover that the original replacement property was not qualified replacement property, you can, within the replacement period, substitute the new qualified replacement property. How to file an amended tax return 2013 Basis of replacement property. How to file an amended tax return 2013   You must reduce the basis of your replacement property (its cost) by the amount of postponed gain. How to file an amended tax return 2013 In this way, tax on the gain is postponed until you dispose of the replacement property. How to file an amended tax return 2013 Replacement Period To postpone reporting your gain, you must buy replacement property within a specified period of time. How to file an amended tax return 2013 This is the replacement period. How to file an amended tax return 2013 The replacement period begins on the date your property was damaged, destroyed, stolen, sold, or exchanged. How to file an amended tax return 2013 The replacement period generally ends 2 years after the close of the first tax year in which you realize any part of your gain from the involuntary conversion. How to file an amended tax return 2013 Example. How to file an amended tax return 2013 You are a calendar year taxpayer. How to file an amended tax return 2013 While you were on vacation, farm equipment that cost $2,200 was stolen from your farm. How to file an amended tax return 2013 You discovered the theft when you returned to your farm on November 11, 2012. How to file an amended tax return 2013 Your insurance company investigated the theft and did not settle your claim until January 5, 2013, when they paid you $3,000. How to file an amended tax return 2013 You first realized a gain from the reimbursement for the theft during 2013, so you have until December 31, 2015, to replace the property. How to file an amended tax return 2013 Main home in disaster area. How to file an amended tax return 2013   For your main home (or its contents) located in a federally declared disaster area, the replacement period ends 4 years after the close of the first tax year in which you realize any part of your gain from the involuntary conversion. How to file an amended tax return 2013 See Disaster Area Losses , later. How to file an amended tax return 2013 Property in the Midwestern disaster areas. How to file an amended tax return 2013   For property located in the Midwestern disaster areas (defined in Table 4 in the 2008 Publication 547) that was destroyed, damaged, stolen, or condemned, the replacement period ends 5 years after the close of the first tax year in which any part of your gain is realized. How to file an amended tax return 2013 This 5-year replacement period applies only if substantially all of the use of the replacement property is in the Midwestern disaster areas. How to file an amended tax return 2013 Property in the Kansas disaster area. How to file an amended tax return 2013   For property located in the Kansas disaster area that was destroyed, damaged, stolen, or condemned after May 3, 2007, as a result of the Kansas storms and tornadoes, the replacement period ends 5 years after the close of the first tax year in which any part of your gain is realized. How to file an amended tax return 2013 This 5-year replacement period applies only if substantially all of the use of the replacement property is in the Kansas disaster area. How to file an amended tax return 2013 Property in the Hurricane Katrina disaster area. How to file an amended tax return 2013   For property located in the Hurricane Katrina disaster area that was destroyed, damaged, stolen, or condemned after August 24, 2005, as a result of Hurricane Katrina, the replacement period ends 5 years after the close of the first tax year in which any part of your gain is realized. How to file an amended tax return 2013 This 5-year replacement period applies only if substantially all of the use of the replacement property is in the Hurricane Katrina disaster area. How to file an amended tax return 2013 Weather-related sales of livestock in an area eligible for federal assistance. How to file an amended tax return 2013   For the sale or exchange of livestock due to drought, flood, or other weather-related conditions in an area eligible for federal assistance, the replacement period ends 4 years after the close of the first tax year in which you realize any part of your gain from the sale or exchange. How to file an amended tax return 2013 The IRS may extend the replacement period on a regional basis if the weather-related conditions continue for longer than 3 years. How to file an amended tax return 2013   For information on extensions of the replacement period because of persistent drought, see Notice 2006-82, 2006-39 I. How to file an amended tax return 2013 R. How to file an amended tax return 2013 B. How to file an amended tax return 2013 529, available at  www. How to file an amended tax return 2013 irs. How to file an amended tax return 2013 gov/irb/2006-39_IRB/ar11. How to file an amended tax return 2013 html. How to file an amended tax return 2013 For a list of counties for which exceptional, extreme, or severe drought was reported during the 12 months ending August 31, 2013, see Notice 2013-62, available at IRS. How to file an amended tax return 2013 gov. How to file an amended tax return 2013 Condemnation. How to file an amended tax return 2013   The replacement period for a condemnation begins on the earlier of the following dates. How to file an amended tax return 2013 The date on which you disposed of the condemned property. How to file an amended tax return 2013 The date on which the threat of condemnation began. How to file an amended tax return 2013 The replacement period generally ends 2 years after the close of the first tax year in which any part of the gain on the condemnation is realized. How to file an amended tax return 2013 But see Main home in disaster area , Property in the Midwestern disaster areas , Property in the Kansas disaster area , and Property in the Hurricane Katrina disaster area , earlier, for exceptions. How to file an amended tax return 2013 Business or investment real property. How to file an amended tax return 2013   If real property held for use in a trade or business or for investment (not including property held primarily for sale) is condemned, the replacement period ends 3 years after the close of the first tax year in which any part of the gain on the condemnation is realized. How to file an amended tax return 2013 Extension. How to file an amended tax return 2013   You can apply for an extension of the replacement period. How to file an amended tax return 2013 Send your written application to the Internal Revenue Service Center where you file your tax return. How to file an amended tax return 2013 See your tax return instructions for the address. How to file an amended tax return 2013 Include all the details about your need for an extension. How to file an amended tax return 2013 Make your application before the end of the replacement period. How to file an amended tax return 2013 However, you can file an application within a reasonable time after the replacement period ends if you can show a good reason for the delay. How to file an amended tax return 2013 You will get an extension of the replacement period if you can show reasonable cause for not making the replacement within the regular period. How to file an amended tax return 2013 How To Postpone Gain You postpone reporting your gain by reporting your choice on your tax return for the year you have the gain. How to file an amended tax return 2013 You have the gain in the year you receive insurance proceeds or other reimbursements that result in a gain. How to file an amended tax return 2013 Required statement. How to file an amended tax return 2013   You should attach a statement to your return for the year you have the gain. How to file an amended tax return 2013 This statement should include all the following information. How to file an amended tax return 2013 The date and details of the casualty, theft, or other involuntary conversion. How to file an amended tax return 2013 The insurance or other reimbursement you received. How to file an amended tax return 2013 How you figured the gain. How to file an amended tax return 2013 Replacement property acquired before return filed. How to file an amended tax return 2013   If you acquire replacement property before you file your return for the year you have the gain, your statement should also include detailed information about all the following items. How to file an amended tax return 2013 The replacement property. How to file an amended tax return 2013 The postponed gain. How to file an amended tax return 2013 The basis adjustment that reflects the postponed gain. How to file an amended tax return 2013 Any gain you are reporting as income. How to file an amended tax return 2013 Replacement property acquired after return filed. How to file an amended tax return 2013   If you intend to buy replacement property after you file your return for the year you realize gain, your statement should also say that you are choosing to replace the property within the required replacement period. How to file an amended tax return 2013   You should then attach another statement to your return for the year in which you buy the replacement property. How to file an amended tax return 2013 This statement should contain detailed information on the replacement property. How to file an amended tax return 2013 If you acquire part of your replacement property in one year and part in another year, you must attach a statement to each year's return. How to file an amended tax return 2013 Include in the statement detailed information on the replacement property bought in that year. How to file an amended tax return 2013 Reporting weather-related sales of livestock. How to file an amended tax return 2013   If you choose to postpone reporting the gain on weather-related sales or exchanges of livestock, show all the following information on a statement attached to your return for the tax year in which you first realize any of the gain. How to file an amended tax return 2013 Evidence of the weather-related conditions that forced the sale or exchange of the livestock. How to file an amended tax return 2013 The gain realized on the sale or exchange. How to file an amended tax return 2013 The number and kind of livestock sold or exchanged. How to file an amended tax return 2013 The number of livestock of each kind you would have sold or exchanged under your usual business practice. How to file an amended tax return 2013   Show all the following information and the preceding information on the return for the year in which you replace the livestock. How to file an amended tax return 2013 The dates you bought the replacement property. How to file an amended tax return 2013 The cost of the replacement property. How to file an amended tax return 2013 Description of the replacement property (for example, the number and kind of the replacement livestock). How to file an amended tax return 2013 Amended return. How to file an amended tax return 2013   You must file an amended return (Form 1040X) for the tax year of the gain in either of the following situations. How to file an amended tax return 2013 You do not acquire replacement property within the replacement period, plus extensions. How to file an amended tax return 2013 On this amended return, you must report the gain and pay any additional tax due. How to file an amended tax return 2013 You acquire replacement property within the required replacement period, plus extensions, but at a cost less than the amount you receive from the casualty, theft, or other involuntary conversion. How to file an amended tax return 2013 On this amended return, you must report the part of the gain that cannot be postponed and pay any additional tax due. How to file an amended tax return 2013 Disaster Area Losses Special rules apply to federally declared disaster area losses. How to file an amended tax return 2013 A federally declared disaster is a disaster that occurred in an area declared by the President to be eligible for federal assistance under the Robert T. How to file an amended tax return 2013 Stafford Disaster Relief and Emergency Assistance Act. How to file an amended tax return 2013 It includes a major disaster or emergency declaration under the act. How to file an amended tax return 2013 A list of the areas warranting public or individual assistance (or both) under the Act is available at the Federal Emergency Management Agency (FEMA) web site at www. How to file an amended tax return 2013 fema. How to file an amended tax return 2013 gov. How to file an amended tax return 2013 This part discusses the special rules for when to deduct a disaster area loss and what tax deadlines may be postponed. How to file an amended tax return 2013 For other special rules, see Disaster Area Losses in Publication 547. How to file an amended tax return 2013 When to deduct the loss. How to file an amended tax return 2013   You generally must deduct a casualty loss in the year it occurred. How to file an amended tax return 2013 However, if you have a deductible loss from a disaster that occurred in an area warranting public or individual assistance (or both), you can choose to deduct that loss on your return or amended return for the tax year immediately preceding the tax year in which the disaster happened. How to file an amended tax return 2013 If you make this choice, the loss is treated as having occurred in the preceding year. How to file an amended tax return 2013    Claiming a qualifying disaster loss on the previous year's return may result in a lower tax for that year, often producing or increasing a cash refund. How to file an amended tax return 2013   You must make the choice to take your casualty loss for the disaster in the preceding year by the later of the following dates. How to file an amended tax return 2013 The due date (without extensions) for filing your tax return for the tax year in which the disaster actually occurred. How to file an amended tax return 2013 The due date (with extensions) for the return for the preceding tax year. How to file an amended tax return 2013 Federal disaster relief grants. How to file an amended tax return 2013   Do not include post-disaster relief grants received under the Robert T. How to file an amended tax return 2013 Stafford Disaster Relief and Emergency Assistance Act in your income if the grant payments are made to help you meet necessary expenses or serious needs for medical, dental, housing, personal property, transportation, or funeral expenses. How to file an amended tax return 2013 Do not deduct casualty losses or medical expenses to the extent they are specifically reimbursed by these disaster relief grants. How to file an amended tax return 2013 If the casualty loss was specifically reimbursed by the grant and you received the grant after the year in which you deducted the casualty loss, see Reimbursement received after deducting loss , earlier. How to file an amended tax return 2013 Unemployment assistance payments under the Act are taxable unemployment compensation. How to file an amended tax return 2013 Qualified disaster relief payments. How to file an amended tax return 2013   Qualified disaster relief payments are not included in the income of individuals to the extent any expenses compensated by these payments are not otherwise compensated for by insurance or other reimbursement. How to file an amended tax return 2013 These payments are not subject to income tax, self-employment tax, or employment taxes (social security, Medicare, and federal unemployment taxes). How to file an amended tax return 2013 No withholding applies to these payments. How to file an amended tax return 2013   Qualified disaster relief payments include payments you receive (regardless of the source) for the following expenses. How to file an amended tax return 2013 Reasonable and necessary personal, family, living, or funeral expenses incurred as a result of a federally declared disaster. How to file an amended tax return 2013 Reasonable and necessary expenses incurred for the repair or rehabilitation of a personal residence due to a federally declared disaster. How to file an amended tax return 2013 (A personal residence can be a rented residence or one you own. How to file an amended tax return 2013 ) Reasonable and necessary expenses incurred for the repair or replacement of the contents of a personal residence due to a federally declared disaster. How to file an amended tax return 2013   Qualified disaster relief payments include amounts paid by a federal, state, or local government in connection with a federally declared disaster to individuals affected by the disaster. How to file an amended tax return 2013    Qualified disaster relief payments do not include: Payments for expenses otherwise paid for by insurance or other reimbursements, or Income replacement payments, such as payments of lost wages, lost business income, or unemployment compensation. How to file an amended tax return 2013 Qualified disaster mitigation payments. How to file an amended tax return 2013   Qualified disaster mitigation payments made under the Robert T. How to file an amended tax return 2013 Stafford Disaster Relief and Emergency Assistance Act or the National Flood Insurance Act (as in effect on April 15, 2005) are not included in income. How to file an amended tax return 2013 These are payments you, as a property owner, receive to reduce the risk of future damage to your property. How to file an amended tax return 2013 You cannot increase your basis in property, or take a deduction or credit, for expenditures made with respect to those payments. How to file an amended tax return 2013 Sale of property under hazard mitigation program. How to file an amended tax return 2013   Generally, if you sell or otherwise transfer property, you must recognize any gain or loss for tax purposes unless the property is your main home. How to file an amended tax return 2013 You report the gain or deduct the loss on your tax return for the year you realize it. How to file an amended tax return 2013 (You cannot deduct a loss on personal-use property unless the loss resulted from a casualty, as discussed earlier. How to file an amended tax return 2013 ) However, if you sell or otherwise transfer property to the Federal Government, a state or local government, or an Indian tribal government under a hazard mitigation program, you can choose to postpone reporting the gain if you buy qualifying replacement property within a certain period of time. How to file an amended tax return 2013 See Postponing Gain , earlier, for the rules that apply. How to file an amended tax return 2013 Other federal assistance programs. How to file an amended tax return 2013    For more information about other federal assistance programs, see Crop Insurance and Crop Disaster Payments and Feed Assistance and Payments in chapter 3 earlier. How to file an amended tax return 2013 Postponed tax deadlines. How to file an amended tax return 2013   The IRS may postpone for up to 1 year certain tax deadlines of taxpayers who are affected by a federally declared disaster. How to file an amended tax return 2013 The tax deadlines the IRS may postpone include those for filing income, excise, and employment tax returns, paying income, excise, and employment taxes, and making contributions to a traditional IRA or Roth IRA. How to file an amended tax return 2013   If any tax deadline is postponed, the IRS will publicize the postponement in your area and publish a news release, revenue ruling, revenue procedure, notice, announcement, or other guidance in the Internal Revenue Bulletin (IRB). How to file an amended tax return 2013 Go to http://www. How to file an amended tax return 2013 irs. How to file an amended tax return 2013 gov/uac/Tax-Relief-in-Disaster-Situations to find out if a tax deadline has been postponed for your area. How to file an amended tax return 2013 Who is eligible. How to file an amended tax return 2013   If the IRS postpones a tax deadline, the following taxpayers are eligible for the postponement. How to file an amended tax return 2013 Any individual whose main home is located in a covered disaster area (defined next). How to file an amended tax return 2013 Any business entity or sole proprietor whose principal place of business is located in a covered disaster area. How to file an amended tax return 2013 Any individual who is a relief worker affiliated with a recognized government or philanthropic organization and who is assisting in a covered disaster area. How to file an amended tax return 2013 Any individual, business entity, or sole proprietorship whose records are needed to meet a postponed tax deadline, provided those records are maintained in a covered disaster area. How to file an amended tax return 2013 The main home or principal place of business does not have to be located in the covered disaster area. How to file an amended tax return 2013 Any estate or trust that has tax records necessary to meet a postponed tax deadline, provided those records are maintained in a covered disaster area. How to file an amended tax return 2013 The spouse on a joint return with a taxpayer who is eligible for postponements. How to file an amended tax return 2013 Any individual, business entity, or sole proprietorship not located in a covered disaster area, but whose necessary records to meet a postponed tax deadline are located in the covered disaster area. How to file an amended tax return 2013 Any individual visiting the covered disaster area who was killed or injured as a result of the disaster. How to file an amended tax return 2013 Any other person determined by the IRS to be affected by a federally declared disaster. How to file an amended tax return 2013 Covered disaster area. How to file an amended tax return 2013   This is an area of a federally declared disaster area in which the IRS has decided to postpone tax deadlines for up to 1 year. How to file an amended tax return 2013 Abatement of interest and penalties. How to file an amended tax return 2013   The IRS may abate the interest and penalties on the underpaid income tax for the length of any postponement of tax deadlines. How to file an amended tax return 2013 Reporting Gains and Losses You will have to file one or more of the following forms to report your gains or losses from involuntary conversions. How to file an amended tax return 2013 Form 4684. How to file an amended tax return 2013   Use this form to report your gains and losses from casualties and thefts. How to file an amended tax return 2013 Form 4797. How to file an amended tax return 2013   Use this form to report involuntary conversions (other than from casualty or theft) of property used in your trade or business and capital assets held in connection with a trade or business or a transaction entered into for profit. How to file an amended tax return 2013 Also use this form if you have a gain from a casualty or theft on trade, business or income-producing property held for more than 1 year and you have to recapture some or all of your gain as ordinary income. How to file an amended tax return 2013 Form 8949. How to file an amended tax return 2013   Use this form to report gain from an involuntary conversion (other than from casualty or theft) of personal-use property. How to file an amended tax return 2013 Schedule A (Form 1040). How to file an amended tax return 2013   Use this form to deduct your losses from casualties and thefts of personal-use property and income-producing property, that you reported on Form 4684. How to file an amended tax return 2013 Schedule D (Form 1040). How to file an amended tax return 2013   Use this form to carry over the following gains. How to file an amended tax return 2013 Net gain shown on Form 4797 from an involuntary conversion of business property held for more than 1 year. How to file an amended tax return 2013 Net gain shown on Form 4684 from the casualty or theft of personal-use property. How to file an amended tax return 2013    Also use this form to figure the overall gain or loss from transactions reported on Form 8949. How to file an amended tax return 2013 Schedule F (Form 1040). How to file an amended tax return 2013   Use this form to deduct your losses from casualty or theft of livestock or produce bought for sale under Other expenses in Part II, line 32, if you use the cash method of accounting and have not otherwise deducted these losses. How to file an amended tax return 2013 Prev  Up  Next   Home   More Online Publications
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The How To File An Amended Tax Return 2013

How to file an amended tax return 2013 26. How to file an amended tax return 2013   Gastos de Automóvil y Otros Gastos de Negocio del Empleado Table of Contents Qué Hay de Nuevo Introduction Useful Items - You may want to see: Gastos de ViajeViajes Lejos de Su Domicilio Domicilio Tributario Trabajo o Asignación Temporal ¿Qué Gastos de Viaje se Pueden Deducir? Viajes en los Estados Unidos Viajes Fuera de los Estados Unidos Convenciones Gastos de EntretenimientoLímite del 50% ¿Qué Gastos de Entretenimiento se Pueden Deducir? ¿Qué Gastos de Entretenimiento no se Pueden Deducir? Gastos por Regalos Gastos de TransportePersonal en Reserva de las Fuerzas Armadas. How to file an amended tax return 2013 Cargos de estacionamiento. How to file an amended tax return 2013 Publicidad en el automóvil. How to file an amended tax return 2013 Uso compartido de automóviles. How to file an amended tax return 2013 Transporte de herramientas o instrumentos. How to file an amended tax return 2013 Gastos de desplazamiento de sindicalistas desde el centro del sindicato. How to file an amended tax return 2013 Gastos de Automóvil Mantenimiento de DocumentaciónCómo Demostrar los Gastos Cuánto Tiempo Tiene que Guardar Documentación y Recibos Cómo Hacer la DeclaraciónRegalos. How to file an amended tax return 2013 Empleados estatutarios. How to file an amended tax return 2013 Reembolsos Cómo Llenar los Formularios 2106 y 2106-EZ Reglas Especiales Qué Hay de Nuevo Tarifa estándar por milla. How to file an amended tax return 2013  El costo de operar su auto para fines comerciales se calcula con la tarifa estándar por milla, que para el 2013 es de 56½ centavos por milla. How to file an amended tax return 2013 Los gastos de automóvil y el uso de la tarifa estándar por milla se explican bajo Gastos de Transporte , más adelante. How to file an amended tax return 2013 Límites de depreciación de automóviles, camiones y camionetas. How to file an amended tax return 2013  En 2013, el límite sobre la deducción que puede tomar en el primer año por: la deducción total permitida por la sección 179; la provisión especial por depreciación; y la deducción por depreciación de automóviles permanecerá en $11,160 ($3,160 si elige no tomar la provisión especial por depreciación). How to file an amended tax return 2013 Para camiones y camionetas, el límite del primer año permanecerá en $11,360 ($3,360 si elige no tomar la provisión especial por depreciación). How to file an amended tax return 2013 Para información adicional, consulte Depreciation limits (Límites de depreciación) en la Publicación 463, en inglés. How to file an amended tax return 2013 Introduction Es posible que pueda deducir los gastos ordinarios y necesarios relacionados con los negocios en los que haya incurrido para: Viajes, Entretenimiento, Donaciones o Transporte. How to file an amended tax return 2013 Un gasto ordinario es aquél que es común y reconocido en el ámbito de su ocupación, negocio o profesión. How to file an amended tax return 2013 Un gasto necesario es aquél que es útil e indicado para su negocio. How to file an amended tax return 2013 Un gasto no tiene que ser obligatorio para considerarse necesario. How to file an amended tax return 2013 Este capítulo explica: Qué gastos se pueden deducir. How to file an amended tax return 2013 Cómo se declaran los gastos en la declaración de impuestos. How to file an amended tax return 2013 Qué documentación necesita para demostrar sus gastos. How to file an amended tax return 2013 Cómo tratar los reembolsos de gastos que reciba. How to file an amended tax return 2013 Quién no necesita usar este capítulo. How to file an amended tax return 2013   Si usted es empleado, no necesitará leer este capítulo si se cumplen todos los siguientes: Rindió cuentas detalladas a su empleador por sus gastos relacionados con el trabajo. How to file an amended tax return 2013 Recibió un reembolso total de sus gastos. How to file an amended tax return 2013 Su empleador le exigió que devolviera todo reembolso en exceso y usted así lo hizo. How to file an amended tax return 2013 No hay ninguna cantidad anotada con un código “L” en el recuadro 12 de su Formulario W-2, Wage and Tax Statement (Comprobante de salarios y retención de impuestos), en inglés. How to file an amended tax return 2013 Si se cumplen todos estos requisitos, no hay necesidad de anotar los gastos o los reembolsos en la declaración. How to file an amended tax return 2013 Vea Reembolsos , más adelante, si desea leer más información sobre reembolsos y cómo rendir cuentas a su empleador. How to file an amended tax return 2013    Si reúne estas condiciones y su empleador incluyó reembolsos en su Formulario W-2 por error, pídale a su empleador un Formulario W-2 corregido. How to file an amended tax return 2013 Useful Items - You may want to see: Publicación 463 Travel, Entertainment, Gift, and Car Expenses (Gastos de viaje, entretenimiento, donaciones y automóvil), en inglés 535 Business Expenses (Gastos de negocio), en inglés Formularios (e Instrucciones) Anexo A (Formulario 1040) Itemized Deductions (Deducciones detalladas), en inglés Anexo C (Formulario 1040) Profit or Loss From Business (Pérdidas o ganancias del negocio), en inglés Anexo C-EZ (Formulario 1040) Net Profit From Business (Utilidad neta del negocio), en inglés Anexo F (Formulario 1040) Profit or Loss From Farming (Pérdidas o ganancias de actividades agropecuarias), en inglés Formulario 2106 Employee Business Expenses (Gastos de negocio del empleado), en inglés Formulario 2106-EZ Unreimbursed Employee Business Expenses (Gastos de negocio del empleado no reembolsados), en inglés Gastos de Viaje Si viaja temporalmente a un lugar fuera de su domicilio tributario, puede usar esta sección para determinar si tiene gastos de viaje deducibles. How to file an amended tax return 2013 Esta sección trata de: Viajes lejos de su domicilio, Domicilio tributario, Trabajo o asignación temporal, y Qué gastos de viaje se pueden deducir. How to file an amended tax return 2013 Además, explica la asignación para comidas, las reglas con respecto a viajes dentro y fuera de los Estados Unidos y gastos de convenciones deducibles. How to file an amended tax return 2013 Definición de gastos de viaje. How to file an amended tax return 2013   Para propósitos tributarios, los gastos de viaje son los gastos ordinarios y necesarios (definidos anteriormente) en los que se ha incurrido al viajar lejos de su domicilio por negocios, por su profesión o trabajo. How to file an amended tax return 2013   Puede encontrar ejemplos de gastos de viaje deducibles en la Tabla 26-1. How to file an amended tax return 2013 Viajes Lejos de Su Domicilio Se considera que usted está viajando lejos de su domicilio si: A fin de cumplir sus responsabilidades, tiene que alejarse del área general de su domicilio tributario (definido más adelante) durante un tiempo sustancialmente más largo que un día normal de trabajo y Necesita dormir o descansar para satisfacer las exigencias de su trabajo mientras está lejos de su domicilio. How to file an amended tax return 2013 Este requisito de descanso no se cumple con sólo dormir una siesta en el automóvil. How to file an amended tax return 2013 No tiene que estar lejos de su domicilo tributario un día entero, ni del anochecer al amanecer, siempre que el descanso de sus responsabilidades dure lo bastante como para permitirle dormir o descansar lo necesario. How to file an amended tax return 2013 Ejemplo 1. How to file an amended tax return 2013 Usted es conductor de trenes. How to file an amended tax return 2013 Sale de su terminal de origen en un viaje de ida y vuelta normalmente programado entre dos ciudades y regresa a casa 16 horas más tarde. How to file an amended tax return 2013 Durante el transcurso, tiene 6 horas libres en el punto de destino y consume dos comidas y alquila una habitación de hotel para dormir lo necesario antes de iniciar el viaje de regreso. How to file an amended tax return 2013 En este caso, se considera que usted ha estado lejos de su domicilio. How to file an amended tax return 2013 Ejemplo 2. How to file an amended tax return 2013 Usted es camionero. How to file an amended tax return 2013 Sale de su terminal y regresa más tarde el mismo día. How to file an amended tax return 2013 En el punto de destino, tiene una hora libre para comer. How to file an amended tax return 2013 Debido a que dicha hora libre no le permite dormir lo necesario y este corto período de tiempo libre no sirve para descansar lo suficiente, se considera que no viaja lejos de su domicilio. How to file an amended tax return 2013 Miembros de las Fuerzas Armadas. How to file an amended tax return 2013   Si es miembro de las Fuerzas Armadas estadounidenses y está de servicio permanente en el extranjero, no se considera que viaja lejos de su domicilio. How to file an amended tax return 2013 No puede deducir sus gastos por comida y alojamiento. How to file an amended tax return 2013 No puede deducir estos gastos aunque tenga que mantener una vivienda en los Estados Unidos para sus familiares, a los que no se les permite acompañarle al extranjero. How to file an amended tax return 2013 Si se le traslada de un puesto de servicio permanente a otro, quizás pueda deducir gastos de mudanza, los cuales se explican en la Publicación 521, Moving Expenses (Gastos de mudanza), en inglés. How to file an amended tax return 2013    Un oficial naval asignado a un puesto de servicio permanente a bordo de un buque con instalaciones normales para vivir y comer tiene un domicilio tributario a bordo del buque para propósitos de gastos de viaje. How to file an amended tax return 2013 Domicilio Tributario Para determinar si se considera que viaja lejos de su domicilio, primero tiene que determinar la ubicación de su domicilio tributario. How to file an amended tax return 2013 Por regla general, su domicilio tributario es su lugar de negocios o puesto de servicio normal, independientemente de dónde mantenga su domicilio familiar. How to file an amended tax return 2013 Abarca toda la ciudad o área general en la cual está ubicado su negocio o trabajo. How to file an amended tax return 2013 Si tiene más de un solo lugar de negocios, su domicilio tributario es su lugar de negocios principal. How to file an amended tax return 2013 Vea Lugar principal de negocios o trabajo , más adelante. How to file an amended tax return 2013 Si no tiene un lugar de negocios principal o normal debido a la naturaleza de su trabajo, es posible que su domicilio tributario sea el lugar donde vive normalmente. How to file an amended tax return 2013 Vea Ningún lugar principal de negocios o trabajo , más adelante. How to file an amended tax return 2013 Si no tiene un lugar de negocios o puesto de servicio normal y no vive en un lugar fijo, a usted se le considera empleado itinerante (transitorio) y su domicilio tributario es dondequiera que trabaje. How to file an amended tax return 2013 Como empleado itinerante, no puede declarar una deducción por gastos de viaje ya que a usted nunca se le considera estar de viaje lejos de casa. How to file an amended tax return 2013 Lugar principal de negocios o trabajo. How to file an amended tax return 2013   Si tiene más de un solo lugar de negocios o trabajo, tenga en cuenta lo siguiente al determinar cuál de los dos es su lugar principal de negocios o trabajo. How to file an amended tax return 2013 El tiempo total que suele trabajar en cada lugar. How to file an amended tax return 2013 El nivel de su actividad comercial en cada lugar. How to file an amended tax return 2013 Si el ingreso procedente de sus actividades en cada lugar es considerable o no. How to file an amended tax return 2013 Ejemplo. How to file an amended tax return 2013 Usted vive en Cincinnati donde tiene un trabajo de temporada 8 meses al año y gana $40,000. How to file an amended tax return 2013 Trabaja en Miami durante los 4 meses que quedan del año, también como empleado de temporada, y gana $15,000. How to file an amended tax return 2013 Puesto que usted dedica la mayor parte de su tiempo a trabajar en Cincinnati y gana la mayor parte de sus ingresos allí, Cincinnati es su lugar principal de trabajo. How to file an amended tax return 2013 Ningún lugar principal de negocios o trabajo. How to file an amended tax return 2013   Es posible que tenga un domicilio tributario aunque no tenga un lugar principal o normal de negocios o trabajo. How to file an amended tax return 2013 Su domicilio tributario puede ser el hogar donde vive normalmente. How to file an amended tax return 2013 Condiciones usadas para determinar el domicilio tributario. How to file an amended tax return 2013   Si no tiene un lugar principal o normal de negocios o trabajo, use las tres condiciones siguientes para determinar dónde está ubicado su domicilio tributario. How to file an amended tax return 2013 Realiza parte de sus actividades comerciales en el área de su domicilio principal y se aloja en dicho domicilio mientras hace negocios en el área. How to file an amended tax return 2013 Tiene gastos de vida en su domicilio principal y los duplica debido a que tiene que ausentarse de dicho domicilio por motivos de su negocio. How to file an amended tax return 2013 No ha abandonado el área en la cual están el lugar en que usted típicamente se alojaba en el pasado y su domicilio principal declarado; uno o varios miembros de su familia viven en su domicilio principal; o usted se aloja a menudo en dicho domicilio. How to file an amended tax return 2013   Si se cumplen las tres condiciones, su domicilio tributario es el domicilio donde vive normalmente. How to file an amended tax return 2013 Si se cumplen sólo dos condiciones, es posible que tenga un domicilio tributario, dependiendo de todos los hechos y circunstancias. How to file an amended tax return 2013 Si se cumple sólo una condición, usted se considera itinerante; su domicilio tributario es dondequiera que trabaje y no puede deducir gastos de viaje. How to file an amended tax return 2013 Ejemplo. How to file an amended tax return 2013 Usted es soltero y vive en un apartamento que alquila en Boston. How to file an amended tax return 2013 Trabaja para su empleador en Boston desde hace varios años. How to file an amended tax return 2013 Su empleador lo inscribe en un programa de capacitación ejecutiva que dura 12 meses. How to file an amended tax return 2013 Usted no espera regresar a Boston después de terminar el programa de capacitación. How to file an amended tax return 2013 Durante la capacitación, usted no trabaja en Boston. How to file an amended tax return 2013 En lugar de ello, recibe formación en aulas o en lugares de trabajo diferentes a través de los Estados Unidos. How to file an amended tax return 2013 Mantiene su apartamento en Boston y regresa al mismo a menudo. How to file an amended tax return 2013 Usa su apartamento para llevar a cabo sus asuntos personales. How to file an amended tax return 2013 Además, se mantiene en contacto con sus conocidos en la comunidad de Boston. How to file an amended tax return 2013 Cuando usted completa su programa de capacitación, a usted lo trasladan a Los Angeles. How to file an amended tax return 2013 Usted no cumple la condición (1) porque no trabajó en Boston. How to file an amended tax return 2013 Sí cumple la condición (2) porque tuvo gastos de vida duplicados. How to file an amended tax return 2013 También cumple la condición (3) porque no abandonó su apartamento en Boston como su domicilio principal, mantuvo el contacto con sus conocidos en la comunidad y regresó varias veces a vivir en su apartamento. How to file an amended tax return 2013 Por lo tanto, usted tiene un domicilio tributario en Boston. How to file an amended tax return 2013 Domicilio tributario distinto al hogar familiar. How to file an amended tax return 2013   Si usted (y su familia) no vive en su domicilio tributario (definido anteriormente), no puede deducir el costo de viajes entre su domicilio tributario y su hogar familiar. How to file an amended tax return 2013 Tampoco puede deducir el costo de comida y alojamiento mientras está en su domicilio tributario. How to file an amended tax return 2013 Vea el Ejemplo 1 , más adelante. How to file an amended tax return 2013   Si trabaja temporalmente en la misma ciudad donde viven usted y su familia, tal vez se considere que usted haya viajado lejos de su domicilio. How to file an amended tax return 2013 Vea el Ejemplo 2 , más adelante. How to file an amended tax return 2013 Ejemplo 1. How to file an amended tax return 2013 Usted es camionero y vive con su familia en Tucson. How to file an amended tax return 2013 Trabaja para una compañia de transporte de camiones cuya terminal está ubicada en Phoenix. How to file an amended tax return 2013 Después de viajes largos, usted vuelve a la terminal de origen en Phoenix y pasa la noche allí antes de regresar a casa. How to file an amended tax return 2013 No puede deducir ningún gasto en que haya incurrido por comida y alojamiento en Phoenix ni el costo de viajar de Phoenix a Tucson, ya que Phoenix es su domicilio tributario. How to file an amended tax return 2013 Ejemplo 2. How to file an amended tax return 2013 Su domicilio familiar está en Pittsburgh, donde trabaja 12 semanas al año. How to file an amended tax return 2013 El resto del año trabaja para el mismo empleador en Baltimore. How to file an amended tax return 2013 En Baltimore, usted come en restaurantes y duerme en una casa de huéspedes. How to file an amended tax return 2013 Su sueldo sigue igual independientemente de si está en Pittsburgh o en Baltimore. How to file an amended tax return 2013 Debido a que pasa la mayor parte de sus horas de trabajo y gana la mayor parte de su salario en Baltimore, esa ciudad es su domicilio tributario. How to file an amended tax return 2013 No puede deducir gasto alguno en el que haya incurrido por comida y alojamiento en ese lugar. How to file an amended tax return 2013 No obstante, cuando regresa a trabajar a Pittsburgh, usted está fuera de su domicilio tributario a pesar de que se aloja en su domicilio familiar. How to file an amended tax return 2013 Puede deducir el costo de su viaje de ida y vuelta entre Baltimore y Pittsburgh. How to file an amended tax return 2013 Usted puede deducir la parte de los gastos de vida de su família que le corresponde a usted para comida y alojamiento mientras usted esté viviendo y trabajando en Pittsburgh. How to file an amended tax return 2013 Trabajo o Asignación Temporal Puede ser que trabaje normalmente en su domicilio tributario y también en otro sitio. How to file an amended tax return 2013 Tal vez no le resulte práctico regresar a su domicilio tributario desde dicho sitio al fin de cada día de trabajo. How to file an amended tax return 2013 Asignación temporal versus asignación por un tiempo indeterminado. How to file an amended tax return 2013   Si su asignación o trabajo fuera de su lugar principal de trabajo es temporal, su domicilio tributario no cambia. How to file an amended tax return 2013 Se considera que está lejos de su domicilio durante todo el período en que esté fuera de su lugar principal de trabajo. How to file an amended tax return 2013 Puede deducir sus gastos de viaje siempre que reúnan todos los requisitos de la deducción. How to file an amended tax return 2013 Normalmente, una asignación temporal en un solo sitio es aquélla que se espera que dure (y de hecho dura) 1 año o menos. How to file an amended tax return 2013   No obstante, si la duración de su asignación o trabajo es indeterminada, el sitio de la asignación o trabajo se convierte en su nuevo domicilio tributario y no puede deducir sus gastos de viaje mientras esté allí. How to file an amended tax return 2013 Se considera que la duración de una asignación o trabajo en un solo sitio es indeterminada si en realidad se espera que dure más de 1 año, independientemente de si dura de hecho más de 1 año o no. How to file an amended tax return 2013   Si la duración de su asignación es indeterminada, tiene que incluir en sus ingresos todas las cantidades que reciba de su empleador por gastos de vida, aun si su empleador los llama asignaciones para gastos de viaje y usted le rinde cuentas a su empleador de tales gastos. How to file an amended tax return 2013 Es posible que pueda deducir el costo de trasladarse a su nuevo domicilio tributario como gasto de mudanza. How to file an amended tax return 2013 Vea la Publicación 521, en inglés, para más información. How to file an amended tax return 2013 Excepción para investigaciones o enjuiciamientos penales federales. How to file an amended tax return 2013   Si es empleado federal y toma parte en una investigación o enjuiciamiento penal llevado a cabo por el gobierno federal, no está sujeto a la regla de 1 año. How to file an amended tax return 2013 Esto significa que tal vez pueda deducir gastos de viaje aun si está lejos de su domicilio tributario por más de 1 año, siempre y cuando cumpla los demás requisitos relativos a la deducción de dichos gastos. How to file an amended tax return 2013   Para reunir los requisitos, el Procurador General (o su representante) tiene que confirmar que usted viaja: A la petición del gobierno federal, En situación de servicio temporal y Para investigar, procesar judicialmente o proveer servicios de apoyo para la investigación o enjuiciamiento de un delito federal. How to file an amended tax return 2013 Cómo determinar si su asignación es temporal o de duración indeterminada. How to file an amended tax return 2013   Tiene que determinar si su asignación es temporal o de duración indeterminada cuando comience un trabajo. How to file an amended tax return 2013 Si espera que un trabajo o asignación dure un año o menos, se considera temporal, a menos que existan hechos o circunstancias que indiquen lo contrario. How to file an amended tax return 2013 Una asignación o trabajo que es temporal en un principio puede convertirse en indeterminado debido a cambios en las circunstancias. How to file an amended tax return 2013 Una serie de asignaciones al mismo sitio, todas por cortos períodos de tiempo pero que juntas abarcan un largo período de tiempo, se podrían considerar una asignación de duración indeterminada. How to file an amended tax return 2013 Regreso a casa en días libres. How to file an amended tax return 2013   Si regresa a su domicilio tributario de una asignación temporal en sus días libres, no se considera que usted está lejos de su domicilio mientras está en la ciudad donde reside. How to file an amended tax return 2013 No puede deducir el costo de sus comidas y alojamiento allí. How to file an amended tax return 2013 Sin embargo, sí puede deducir sus gastos de viaje, incluyendo comidas y alojamiento, mientras viaja entre su lugar de trabajo temporal y su domicilio tributario. How to file an amended tax return 2013 Puede declarar dichos gastos hasta la cantidad que le habría costado si se hubiera quedado en su lugar de trabajo temporal. How to file an amended tax return 2013   Si mantiene su habitación de hotel mientras regresa a su ciudad de residencia, puede deducir el costo de la habitación. How to file an amended tax return 2013 Además, puede deducir los gastos de regresar a su ciudad de residencia hasta la cantidad que habría gastado en comida si se hubiera quedado en su lugar de trabajo temporal. How to file an amended tax return 2013 Período condicional de trabajo. How to file an amended tax return 2013   Si acepta un trabajo que le obliga a mudarse, con el acuerdo de que seguirá en el puesto si cumple sus deberes de modo satisfactorio durante un período condicional, entonces el trabajo es por un tiempo indeterminado. How to file an amended tax return 2013 No puede deducir ninguno de sus gastos por concepto de comida y alojamiento durante el período condicional. How to file an amended tax return 2013 ¿Qué Gastos de Viaje se Pueden Deducir? Una vez que haya determinado que está viajando fuera de su domicilio tributario, puede determinar qué gastos de viaje son deducibles. How to file an amended tax return 2013 Puede deducir gastos ordinarios y necesarios en los que incurra cuando viaje lejos de su domicilio por motivos comerciales. How to file an amended tax return 2013 El tipo de gasto que puede deducir depende de los hechos y sus circunstancias. How to file an amended tax return 2013 La Tabla 26-1 resume los gastos de viaje que tal vez pueda deducir. How to file an amended tax return 2013 Es posible que tenga otros gastos de viaje deducibles que no se encuentren en esa tabla, dependiendo de los hechos y sus circunstancias. How to file an amended tax return 2013 Cuando viaja lejos de su domicilio por motivos de negocio, debería mantener documentación de todos sus gastos y todos los pagos por adelantado que reciba de su empleador. How to file an amended tax return 2013 Puede usar una libreta, diario, cuaderno o cualquier otro registro escrito para tomar nota de sus gastos. How to file an amended tax return 2013 Los tipos de gastos que necesita apuntar, junto con documentos comprobantes, se describen en la Tabla 26-2, más adelante. How to file an amended tax return 2013 Separación de costos. How to file an amended tax return 2013   Si tiene un solo cobro que incluye los costos de comida, entretenimiento y otros servicios (tal como alojamiento o transporte), tiene que designar qué parte del cobro iba para el costo de comidas y entretenimiento y el costo de otros servicios. How to file an amended tax return 2013 Tiene que tener una buena razón para designar los gastos de esta manera. How to file an amended tax return 2013 Por ejemplo, tiene que repartir sus gastos si el cargo de habitación de un hotel incluye una o más comidas. How to file an amended tax return 2013 Gastos de viaje para otra persona. How to file an amended tax return 2013   Si un cónyuge, dependiente u otra persona lo acompaña a usted (o a su empleado) en un viaje de negocios o a una convención comercial, normalmente no puede deducir los gastos de viaje de aquella persona. How to file an amended tax return 2013 Empleado. How to file an amended tax return 2013   Puede deducir los gastos de viaje de alguien que lo acompañe si dicha persona: Es su empleado, Tiene un propósito comercial de buena fe (bona fide) para el viaje y Por lo demás, podría deducir los gastos de viaje. How to file an amended tax return 2013 Asociado comercial. How to file an amended tax return 2013   Si un asociado comercial viaja con usted y cumple los requisitos anteriores (2) y (3), usted puede deducir los gastos de viaje que corresponden a dicha persona. How to file an amended tax return 2013 Un asociado comercial es una persona con quien usted podría esperar razonablemente llevar a cabo negocios de manera activa en su negocio. How to file an amended tax return 2013 Un asociado comercial puede ser (o tener buenas posibilidades de convertirse en) un cliente, proveedor, empleado, agente, socio o asesor profesional actual. How to file an amended tax return 2013 Propósito comercial de buena fe (bona fide). How to file an amended tax return 2013   Un propósito comercial de buena fe (bona fide) existe si puede demostrar un propósito comercial real que justifique la presencia de la persona. How to file an amended tax return 2013 Los servicios imprevistos, como tomar apuntes en computadora o participar en actividades de entretenimiento de clientes, no son suficientes para hacer que los gastos se puedan deducir. How to file an amended tax return 2013 Ejemplo. How to file an amended tax return 2013 Geraldo va a Chicago en auto por motivo de negocios, y su esposa, Linda, lo acompaña. How to file an amended tax return 2013 Linda no es la empleada de Geraldo. How to file an amended tax return 2013 De vez en cuando, Linda toma apuntes, presta servicios parecidos y asiste a comidas de negocios con Geraldo. How to file an amended tax return 2013 El hecho de haber prestado dichos servicios no establece que la presencia de Linda en el viaje sea necesaria para llevar a cabo los negocios de Geraldo. How to file an amended tax return 2013 Los gastos de Linda no son deducibles. How to file an amended tax return 2013 Geraldo paga $199 al día por una habitación doble. How to file an amended tax return 2013 El precio diario de una habitación individual es $149. How to file an amended tax return 2013 Geraldo puede deducir el total del costo de ir en auto a Chicago y regresar, pero sólo puede deducir $149 al día por la habitación de hotel. How to file an amended tax return 2013 Si usa transporte público, puede deducir únicamente la tarifa que pague por sí mismo. How to file an amended tax return 2013 Tabla 26-1. How to file an amended tax return 2013 Gastos de Viaje que Puede Deducir Esta tabla resume los gastos que puede deducir cuando viaje lejos de su domicilio por motivo de negocios. How to file an amended tax return 2013 SI tiene gastos por. How to file an amended tax return 2013 . How to file an amended tax return 2013 . How to file an amended tax return 2013 ENTONCES usted puede deducir el costo de. How to file an amended tax return 2013 . How to file an amended tax return 2013 . How to file an amended tax return 2013 transporte viajes en avión, tren, autobús o automóvil entre su domicilio y su destino de negocios. How to file an amended tax return 2013 Si se le proveyó un boleto, o si viaja gratis conforme a un programa de viajeros frecuentes u otro programa de esta índole, su costo es cero. How to file an amended tax return 2013 Si viaja en barco, vea Luxury Water Travel (Viajes de lujo en barco) y Cruise ships (Cruceros) (bajo Conventions (Convenciones)) en la Publicación 463, en inglés, para obtener información acerca de reglas y límites adicionales. How to file an amended tax return 2013 taxi, autobús y limusina del aeropuerto tarifas para estos y otros tipos de transporte para viajar de ida y vuelta entre: El aeropuerto o la estación y su hotel y El hotel y el lugar de trabajo de sus clientes, el lugar de reuniones de negocios o el lugar de trabajo temporal. How to file an amended tax return 2013 equipaje y envíos enviar equipaje y materiales de exposición o materiales de muestra entre sitios de trabajo normales y temporales. How to file an amended tax return 2013 automóvil operar y mantener su automóvil cuando viaja lejos de su domicilio por motivo de negocios. How to file an amended tax return 2013 Puede deducir los gastos reales o la tarifa estándar por milla, además de peajes y estacionamiento relacionados con los negocios. How to file an amended tax return 2013 Si alquila un automóvil mientras está lejos de su domicilio por motivo de negocios, puede deducir sólo la parte de los gastos que corresponde al uso comercial. How to file an amended tax return 2013 alojamiento y comidas su alojamiento y comidas si su viaje de negocios es de una noche o suficientemente largo para obligarlo a pararse a dormir o descansar, a fin de poder prestar sus servicios de la manera debida. How to file an amended tax return 2013 Las comidas incluyen cantidades gastadas en comida, bebidas, impuesto y propinas relacionados con dichos artículos. How to file an amended tax return 2013 Vea Gastos de Comidas y Gastos Imprevistos para información sobre reglas y límites adicionales. How to file an amended tax return 2013 limpieza limpieza en seco y lavado de ropa. How to file an amended tax return 2013 teléfono llamadas de negocios durante su viaje de negocios. How to file an amended tax return 2013 Esto incluye comunicación de negocios por fax u otros medios de comunicación. How to file an amended tax return 2013 propinas propinas que pague por algún gasto de esta tabla. How to file an amended tax return 2013 otros otros gastos ordinarios y necesarios parecidos que estén relacionados con su viaje de negocios. How to file an amended tax return 2013 Dichos gastos podrían incluir transporte hacia y desde una comida de negocios, honorarios de taquígrafo público, cargos por alquiler de computadora y por operar y mantener una casa remolque. How to file an amended tax return 2013 Gastos de Comidas y Gastos Imprevistos Puede deducir el costo de comidas en cualesquiera de las siguientes situaciones: Si es preciso que se detenga para dormir o descansar por un período sustancial, para poder desempeñar sus funciones debidamente, mientras viaja fuera de su domicilio por motivos de negocios. How to file an amended tax return 2013 Si la comida es entretenimiento relacionado con los negocios. How to file an amended tax return 2013 El entretenimiento relacionado con los negocios se explica bajo Gastos de Entretenimiento , más adelante. How to file an amended tax return 2013 La siguiente explicación trata únicamente de comidas (y gastos imprevistos) que no están relacionadas con entretenimiento. How to file an amended tax return 2013 Gastos exagerados y extravagantes. How to file an amended tax return 2013   No puede deducir gastos de comida que sean exagerados o extravagantes. How to file an amended tax return 2013 Se considera que un gasto no es extravagante si es razonable basándose en los hechos y circunstancias. How to file an amended tax return 2013 Los gastos en cuestión no serán denegados sólo porque son mayores que una cantidad fija en dólares o porque tienen lugar en restaurantes, hoteles, clubes nocturnos o complejos turísticos de lujo. How to file an amended tax return 2013 Límite del 50% en comidas. How to file an amended tax return 2013   Puede calcular sus gastos de comida utilizando cualquiera de los siguientes métodos: Costo real. How to file an amended tax return 2013 La asignación estándar para comidas. How to file an amended tax return 2013 Estos dos métodos se explican a continuación. How to file an amended tax return 2013 Pero, cualquiera que sea el método que use, normalmente puede deducir sólo el 50% del costo no reembolsado de sus comidas. How to file an amended tax return 2013   Si se le reembolsa el costo de sus comidas, la manera en que usa el límite del 50% puede variar según si el plan de reembolsos del empleador requiera o no la rendición de cuentas. How to file an amended tax return 2013 Si no se le reembolsa el costo, el límite del 50% corresponde independientemente de si dicho gasto de comida no reembolsado provino de viajes de negocio o entretenimiento de negocio. How to file an amended tax return 2013 El límite del 50% se explica más adelante bajo Gastos de Entretenimiento . How to file an amended tax return 2013 Los planes de reembolsos con rendición de cuentas y los planes de reembolsos sin rendición de cuentas se explican más adelante bajo Reembolsos . How to file an amended tax return 2013 Costo real. How to file an amended tax return 2013   Puede usar el costo real de sus comidas para calcular su gasto antes del reembolso y de la aplicación del límite del 50%. How to file an amended tax return 2013 Si utiliza este método, tendrá que mantener documentación del costo real. How to file an amended tax return 2013 Asignación estándar para comidas. How to file an amended tax return 2013   Normalmente, puede usar el método de “asignación estándar para comidas” como alternativa al método del costo real. How to file an amended tax return 2013 Le permite fijar una cantidad para sus comidas diarias y gastos imprevistos (M&IE, por sus siglas en inglés), en vez de mantener documentación de sus costos reales. How to file an amended tax return 2013 Esta cantidad fija varía según dónde y cuándo usted viaje. How to file an amended tax return 2013 En este capítulo, la “asignación estándar para comidas” se refiere a la tasa federal correspondiente a comida y gastos imprevistos, explicada más adelante bajo Cantidad de asignación estándar para comidas . How to file an amended tax return 2013 Aun si usa la asignación estándar para comidas, tiene que mantener documentación para comprobar la fecha, lugar y propósito comercial de su viaje. How to file an amended tax return 2013 Vea Mantenimiento de Documentación , más adelante. How to file an amended tax return 2013 Gastos imprevistos. How to file an amended tax return 2013   El término “gastos imprevistos” significa cargos y propinas a porteros, maleteros, botones, limpiadores de hotel, camareros y otras personas en barcos y sirvientes de hotel. How to file an amended tax return 2013 Los gastos imprevistos no incluyen gastos por lavar, limpiar o planchar ropa, impuestos sobre alojamiento o costos de telegramas o llamadas telefónicas, transporte entre lugares de alojamiento o negocio y lugares para comer o el costo de envío relacionados con la entrega de comprobantes de viaje y el pago de cargos hechos a tarjetas de crédito proporcionadas por su empleador. How to file an amended tax return 2013 Método únicamente para gastos imprevistos. How to file an amended tax return 2013   Puede utilizar un método opcional (en lugar del costo real) sólo para deducir gastos imprevistos. How to file an amended tax return 2013 La cantidad de la deducción es $5 al día. How to file an amended tax return 2013 Puede utilizar este método sólo si no ha pagado, ni ha tenido, gasto alguno de comida. How to file an amended tax return 2013 No puede utilizar este método para los días en que utilice la asignación estándar para comidas. How to file an amended tax return 2013    Los empleados federales deberían consultar las Federal Travel Regulations (Reglas para viajes federales) en www. How to file an amended tax return 2013 gsa. How to file an amended tax return 2013 gov. How to file an amended tax return 2013 Busque “What GSA Offers” (Lo que ofrece el GSA) y haga clic en “Regulations: FMR, FTR & FAR” (Regulaciones: FMR, FTR y FAR) y luego en “Federal Travel Regulations (FTR)” (Reglas para viajes federales (FTR)), para saber más sobre cambios que afecten reclamaciones de reembolso. How to file an amended tax return 2013 Es posible que corresponda el límite del 50%. How to file an amended tax return 2013   Si utiliza el método de la asignación estándar para la comida para calcular sus gastos de comida y no se le reembolsan o si se los reembolsan conforme a un plan de deducción de reembolsos sin rendición de cuentas, normalmente usted puede deducir sólo el 50% de la asignación estándar para comidas. How to file an amended tax return 2013 Si se le reembolsa conforme a un plan de deducción de reembolsos con rendición de cuentas, y usted deduce cantidades que son mayores que sus reembolsos, puede deducir sólo el 50% de la cantidad sobrante. How to file an amended tax return 2013 El límite del 50% se explica más adelante bajo Gastos de Entretenimiento . How to file an amended tax return 2013 Ambos los planes de deducción de reembolsos con rendición de cuentas y los planes sin rendición de cuentas se explican en mayor detalle más adelante bajo Reembolsos . How to file an amended tax return 2013 No exsiste una cantidad estándar opcional para alojamiento parecida a la asignación estándar para comidas. How to file an amended tax return 2013 La deducción permisible por gastos de alojamiento es el costo real. How to file an amended tax return 2013 Quién puede usar la asignación estándar para comidas. How to file an amended tax return 2013   Puede usar la asignación estándar para comidas independientemente de si es un empleado o trabaja por cuenta propia e independientemente de si se le reembolsan o no sus gastos de viaje. How to file an amended tax return 2013 Uso de la asignación estándar para comidas en el caso de otros viajes. How to file an amended tax return 2013    Puede usar la asignación estándar para comidas para calcular los gastos de comida cuando haga viajes relacionados con bienes de inversión u otros bienes que generen ingresos. How to file an amended tax return 2013 Además, la puede usar para calcular los gastos de comida cuando viaje para propósitos educativos calificados. How to file an amended tax return 2013 No puede usar la asignación estándar para comidas para calcular el costo de comidas cuando viaje para propósitos médicos o caritativos. How to file an amended tax return 2013 Cantidad de asignación estándar para comidas. How to file an amended tax return 2013   La asignación estándar para comidas es la tarifa federal M&IE. How to file an amended tax return 2013 Para viajes hechos en el año 2013, la tarifa diaria correspondiente a la mayoría de las localidades pequeñas en los Estados Unidos es $46 por día. How to file an amended tax return 2013   La mayoría de las ciudades principales y muchas otras localidades de los Estados Unidos son designadas como zonas de alto costo, y por lo tanto, las asignaciones estándares para comidas correspondientes a dichas zonas son más altas. How to file an amended tax return 2013    También puede encontrar esta información (organizada según los estados) en Internet en www. How to file an amended tax return 2013 gsa. How to file an amended tax return 2013 gov. How to file an amended tax return 2013 Haga clic en “ Per Diem Rates ” (Tarifas de viáticos) y luego seleccione “2013” para el período del 1 de enero del año 2013 al 30 de septiembre del año 2013 y seleccione “2014” para el período del 1 de octubre del año 2013 al 31 de diciembre del año 2013. How to file an amended tax return 2013 No obstante, puede aplicar las tarifas que estén en vigencia antes del 1 de octubre del año 2013 para gastos de viajes hechos dentro de los Estados Unidos para el año 2013 en vez de aplicar las tarifas actualizadas. How to file an amended tax return 2013 Tiene que utilizar de manera uniforme las tarifas para los primeros 9 meses de todo el año 2013 o las tarifas actualizadas para el período del 1 de octubre del año 2013 al 31 de diciembre del año 2013. How to file an amended tax return 2013   Si viaja a más de un sitio durante el mismo día, utilice la tarifa en vigencia para la zona donde se detenga a dormir o descansar. How to file an amended tax return 2013 No obstante, si trabaja en la industria de transporte, vea Tarifa especial para trabajadores de transporte , más adelante. How to file an amended tax return 2013 Asignación estándar de comidas para zonas fuera de los Estados Unidos continentales. How to file an amended tax return 2013    Las tarifas de la asignación estándar para comidas mencionadas anteriormente no corresponden a viajes en Alaska, Hawaii o cualquier otra zona fuera de los Estados Unidos continentales. How to file an amended tax return 2013 El Departamento de Defensa es responsable de establecer las tarifas de viáticos de Alaska, Hawaii, Puerto Rico, la Samoa Estadounidense, Guam, Midway, las Islas Marianas del Norte, las Islas Vírgenes Estadounidenses, la Isla Wake y otras zonas no extranjeras fuera de los Estados Unidos continentales. How to file an amended tax return 2013 El Departamento de Estado de los Estados Unidos es responsable de establecer las tarifas de viáticos para todas las demás zonas extranjeras. How to file an amended tax return 2013    Puede obtener las tarifas de viáticos para zonas no extranjeras fuera de los Estados Unidos continentales en http://www. How to file an amended tax return 2013 defensetravel. How to file an amended tax return 2013 dod. How to file an amended tax return 2013 mil/site/perdiemCalc. How to file an amended tax return 2013 cfm. How to file an amended tax return 2013 Puede obtener todas las demás tarifas de viáticos para zonas extranjeras en www. How to file an amended tax return 2013 state. How to file an amended tax return 2013 gov/travel/. How to file an amended tax return 2013 Haga clic en “ Travel Per Diem Allowances for Foreign Areas ” (Tarifas de viáticos para viajes en zonas extranjeras) bajo “ Foreign Per Diem Rates ” (Tarifas de viáticos para zonas extranjeras) para conocer las tarifas de viáticos más recientes para zonas extranjeras. How to file an amended tax return 2013 Tarifa especial para trabajadores de transporte. How to file an amended tax return 2013   Puede usar una asignación especial estándar para comidas si trabaja en la industria de transporte. How to file an amended tax return 2013 Se considera que usted trabaja en la industria de transporte si su trabajo: Conlleva directamente el transporte de personas o bienes por avión, barcaza, autobús, barco, tren o camión y Exige frecuentemente que viaje lejos de su hogar y, durante cualquier viaje en particular, suele conllevar viajes a zonas donde corresponden distintas asignaciones estándar para comidas. How to file an amended tax return 2013 Si éste es su caso, puede declarar una asignación estándar para comidas de $59 al día ($65 para viajes fuera de los Estados Unidos continentales). How to file an amended tax return 2013   Al utilizar la tarifa especial para trabajadores de transporte, ya no necesita determinar la asignación estándar para comidas correspondiente a cada zona donde se detenga a dormir o descansar. How to file an amended tax return 2013 Si escoge utilizar la tarifa especial para algún viaje, tiene que utilizar dicha tarifa especial (y no utilizar las tarifas regulares de asignación estándar para comidas) para todos los viajes que haga durante ese año. How to file an amended tax return 2013 Asignación de viajes para los días de salida y regreso. How to file an amended tax return 2013   Para el día de salida y el día de regreso de su viaje por motivo de negocios, tiene que prorratear la asignación estándar para comidas (calcular una cantidad disminuida para cada día). How to file an amended tax return 2013 Puede hacer esto utilizando uno de estos dos métodos: Método 1: Puede declarar tres cuartos de la asignación estándar de comidas. How to file an amended tax return 2013 Método 2: Puede prorratear utilizando cualquier método que usted aplique de manera uniforme y que sea conforme a prácticas razonables de negocios. How to file an amended tax return 2013 Ejemplo. How to file an amended tax return 2013 Juana trabaja en New Orleans donde organiza conferencias. How to file an amended tax return 2013 En marzo, su empleador la mandó a Washington, DC, por 3 días a fin de que asistiera a un seminario sobre planificación. How to file an amended tax return 2013 Salió de su casa en New Orleans a las 10 de la mañana el miércoles y llegó a Washington, DC, a las 5:30 de la tarde. How to file an amended tax return 2013 Después de pasar dos noches allí, regresó en avión a New Orleans el viernes y llegó a su casa a las 8 de la noche. How to file an amended tax return 2013 El empleador de Juana le dio una cantidad fija para cubrir sus gastos y la incluyó en su sueldo. How to file an amended tax return 2013 Bajo el Método 1, Juana puede declarar 2. How to file an amended tax return 2013 5 días de la asignación estándar de comidas para Washington, DC: tres cuartos de la tarifa diaria para el miércoles y viernes (los días de salida y regreso) y la tarifa diaria completa para el jueves. How to file an amended tax return 2013 Bajo el Método 2, Juana también podría utilizar cualquier método que aplique de manera uniforme y que esté de acuerdo con práticas razonables de negocios. How to file an amended tax return 2013 Por ejemplo, podría declarar 3 días de la asignación estándar para comidas aunque un empleado federal tendría que utilizar el método 1 y limitarse a sólo 2½ días. How to file an amended tax return 2013 Viajes en los Estados Unidos La siguiente sección corresponde a viajes dentro de los Estados Unidos. How to file an amended tax return 2013 Para este propósito, los Estados Unidos incluyen sólo los 50 estados y el Distrito de Columbia. How to file an amended tax return 2013 El trato que se les da a sus gastos de viaje dependerá de qué parte de su viaje estaba relacionada con los negocios y qué parte tuvo lugar dentro de los Estados Unidos. How to file an amended tax return 2013 Vea Parte del Viaje Fuera de los Estados Unidos , más adelante. How to file an amended tax return 2013 Viaje Principalmente por Motivo de Negocios Puede deducir todos sus gastos de viaje si su viaje era totalmente para fines de negocios. How to file an amended tax return 2013 Si hizo su viaje principalmente por motivos de negocios y, mientras estaba en su destino, se quedó más tiempo para tomarse unas vacaciones, viajó brevemente a otro lugar para fines personales o se dedicó a otras actividades personales, puede deducir los gastos de viaje relacionados con los negocios. How to file an amended tax return 2013 Dichos gastos incluyen los gastos de transporte de ida y vuelta de su destino de negocios y cualquier otro gasto relacionado con negocios en los que se ha incurrido mientras esté en su lugar de destino. How to file an amended tax return 2013 Ejemplo. How to file an amended tax return 2013 Usted trabaja en Atlanta y hace un viaje de negocios a New Orleans en mayo. How to file an amended tax return 2013 En el camino de regreso, se hospeda en casa de sus padres en Mobile. How to file an amended tax return 2013 Gasta $1,996 en transporte, comida, alojamiento y otros gastos de viaje durante los 9 días en que usted se halla lejos de su casa. How to file an amended tax return 2013 Si no hubiera parado en Mobile, habría estado lejos de su hogar sólo 6 días y su costo total habría sido $1,696. How to file an amended tax return 2013 Puede deducir $1,696 por su viaje, incluido el costo de transporte de ida y vuelta de New Orleans. How to file an amended tax return 2013 La deducción por sus comidas está sujeta al límite del 50% sobre comidas, mencionado anteriormente. How to file an amended tax return 2013 Viaje Principalmente por Motivos Personales Si su viaje fue principalmente por motivos personales, como vacaciones, el costo entero del viaje es un gasto personal no deducible. How to file an amended tax return 2013 No obstante, puede deducir todos los gastos en los que incurra mientras esté en su destino, con tal de que estén relacionados con su negocio. How to file an amended tax return 2013 Un viaje a un lugar turístico o en crucero se podría considerar vacaciones, aun si la publicidad hecha por el organizador del mismo da a entender que es principalmente para fines de negocios. How to file an amended tax return 2013 La programación de actividades de negocio secundarias durante un viaje, como ver videos o asistir a una conferencia sobre temas generales, no convertirá un viaje de vacaciones en un viaje de negocios. How to file an amended tax return 2013 Parte del Viaje Fuera de los Estados Unidos Si una parte de su viaje ocurre fuera de los Estados Unidos, use las reglas descritas más adelante bajo Viajes Fuera de los Estados Unidos para aquella parte del viaje. How to file an amended tax return 2013 Para la parte de su viaje dentro de los Estados Unidos, use las reglas para viajes en los Estados Unidos. How to file an amended tax return 2013 Los viajes fuera de los Estados Unidos no incluyen viajes de un lugar a otro también en los Estados Unidos. How to file an amended tax return 2013 La siguiente explicación le puede ayudar a determinar si su viaje tuvo lugar en su totalidad dentro de los Estados Unidos. How to file an amended tax return 2013 Transporte público. How to file an amended tax return 2013   Si viaja por transporte público, cualquier lugar en los Estados Unidos en que ese vehículo haga una parada programada se considera un lugar en los Estados Unidos. How to file an amended tax return 2013 Una vez que el vehículo salga de la última parada programada en los Estados Unidos rumbo a un lugar fuera del país, se aplican las reglas bajo Viajes Fuera de los Estados Unidos . How to file an amended tax return 2013 Ejemplo. How to file an amended tax return 2013 Usted viaja en avión de Nueva York a Puerto Rico con una escala programada en Miami. How to file an amended tax return 2013 Regresa a Nueva York sin hacer escala. How to file an amended tax return 2013 El vuelo de Nueva York a Miami se realiza en los Estados Unidos, por lo tanto, sólo el vuelo de Miami a Puerto Rico se realiza fuera de los Estados Unidos. How to file an amended tax return 2013 Debido a que no hay ninguna escala programada entre Puerto Rico y Nueva York, se considera que todo el viaje de regreso se ha realizado fuera de los Estados Unidos. How to file an amended tax return 2013 Automóvil privado. How to file an amended tax return 2013   Los viajes en automóvil privado en los Estados Unidos se consideran viajes entre lugares en los Estados Unidos, incluso cuando viaje rumbo a un destino fuera de los Estados Unidos. How to file an amended tax return 2013 Ejemplo. How to file an amended tax return 2013 Usted viaja en automóvil de Denver a la Ciudad de México y regresa. How to file an amended tax return 2013 El viaje de Denver hasta la frontera y el viaje de vuelta a Denver desde la frontera se consideran viajes en los Estados Unidos y les corresponden las reglas de esta sección. How to file an amended tax return 2013 Las reglas bajo Viajes Fuera de los Estados Unidos le corresponden a su viaje de la frontera a la Ciudad de México y de regreso a la frontera. How to file an amended tax return 2013 Viajes Fuera de los Estados Unidos Si alguna parte de su viaje por motivo de negocios se realiza fuera de los Estados Unidos, algunas de sus deducciones por el costo de viajar a su destino y regresar podrían ser limitadas. How to file an amended tax return 2013 Para este propósito, los Estados Unidos incluyen sólo los 50 estados y el Distrito de Columbia. How to file an amended tax return 2013 La cantidad de los gastos de viaje que se puede deducir depende en parte de qué parte de su viaje fuera de los Estados Unidos estaba relacionada con los negocios. How to file an amended tax return 2013 Vea el capítulo 1 de la Publicación 463, en inglés, para información sobre viajes de lujo en barco. How to file an amended tax return 2013 Viajes Totalmente de Negocios o que se Consideran Como Tales Puede deducir todos los gastos de viaje para viajar a su destino y volver si el viaje es totalmente para propósitos de negocio o si se considera como tal. How to file an amended tax return 2013 Viajes totalmente para propósitos de negocios. How to file an amended tax return 2013   Si viaja fuera de los Estados Unidos y pasa todo el tiempo dedicándose a actividades de su negocio, puede deducir todos los gastos del viaje. How to file an amended tax return 2013 Viajes que se consideran totalmente para propósitos de negocios. How to file an amended tax return 2013   Aun si no pasó todo el tiempo ocupado en actividades del negocio, se considera que su viaje ha sido totalmente para fines de negocios si cumple por lo menos una de las cuatro excepciones siguientes. How to file an amended tax return 2013 Excepción 1 − Ningún control sustancial. How to file an amended tax return 2013   Se considera que su viaje ha sido totalmente para propósitos de negocios si usted no tuvo control sustancial de la organización del viaje. How to file an amended tax return 2013 El hecho de que usted controle cuándo se realiza su viaje no significa, en sí, que tenga control sustancial sobre la organización del viaje. How to file an amended tax return 2013   Se considera que usted no tiene control sustancial del viaje si: Es empleado al que se le reembolsó, o se le pagó, una asignación de gastos de viaje, No es pariente de su empleador y No es ejecutivo gerencial. How to file an amended tax return 2013    “Pariente de su empleador” se define más adelante en este capítulo bajo Viáticos y Asignaciones para Automóvil . How to file an amended tax return 2013   Un “ejecutivo gerencial” es un empleado que tiene autoridad y responsabilidad, sin estar sujeto a la denegación de otra persona, para tomar una decisión en cuanto a la necesidad del viaje de negocios. How to file an amended tax return 2013    Una persona que trabaja por cuenta propia normalmente tiene control sustancial sobre la organización de viajes de negocios. How to file an amended tax return 2013 Excepción 2 − Fuera de los Estados Unidos por una semana como máximo. How to file an amended tax return 2013   Se considera que su viaje ha sido para propósitos comerciales en su totalidad si usted estuvo fuera de los Estados Unidos por una semana o menos, combinando actividades de negocio y actividades no de negocio. How to file an amended tax return 2013 Una semana significa siete días seguidos. How to file an amended tax return 2013 Al contar los días, no cuente el día de su salida de los Estados Unidos, pero sí cuente el día de su regreso a los Estados Unidos. How to file an amended tax return 2013 Excepción 3 − Menos del 25% del tiempo en actividades personales. How to file an amended tax return 2013   Se considera que el viaje ha sido totalmente para propósitos de negocios si: Estuvo fuera de los Estados Unidos por más de una semana y Pasó menos del 25% del total de su tiempo fuera de los Estados Unidos ocupado en actividades no relacionadas con negocios. How to file an amended tax return 2013 Para este propósito, cuente tanto el día en que empezó el viaje como el día en que terminó. How to file an amended tax return 2013 Excepción 4 − Las vacaciones no son una razón principal. How to file an amended tax return 2013   Se considera que el viaje ha sido totalmente para propósitos de negocios si puede demostrar que una razón principal del viaje no era vacaciones personales, aunque tenga control sustancial de la organización del viaje. How to file an amended tax return 2013 Viaje Principalmente por Motivo de Negocios Si viaja fuera de los Estados Unidos principalmente por motivo de negocios pero pasa una parte de su tiempo dedicándose a actividades no relacionadas con negocios, normalmente no puede deducir todos los gastos del viaje. How to file an amended tax return 2013 Puede deducir únicamente la parte del costo de ida y vuelta del destino correspondiente al negocio. How to file an amended tax return 2013 Tiene que repartir los costos entre sus actividades de negocios y actividades no relacionadas con negocios para determinar la cantidad deducible. How to file an amended tax return 2013 Estas reglas de distribución de los gastos de viaje se explican en el capítulo 1 de la Publicación 463, en inglés. How to file an amended tax return 2013 No tiene que repartir su deducción por gastos de viaje si cumple una de las cuatro excepciones elaboradas anteriormente bajo Viajes que se consideran totalmente para propósitos de negocios. How to file an amended tax return 2013 En esos casos, puede deducir el total del costo de ida y vuelta a su destino. How to file an amended tax return 2013 Viajes Principalmente por Motivos Personales Si viaja fuera de los Estados Unidos principalmente por vacaciones o para propósitos de inversión, el total del costo del viaje es un gasto personal no deducible. How to file an amended tax return 2013 Si pasa una parte del tiempo asistiendo a congresos profesionales cortos o a un programa de educación continua, puede deducir los gastos de inscripción y otros gastos relacionados directamente con su negocio en los que haya incurrido. How to file an amended tax return 2013 Convenciones Puede deducir los gastos de viaje cuando asista a una convención si puede demostrar que su asistencia beneficia su ocupación o negocio. How to file an amended tax return 2013 No puede deducir los gastos de viaje de su familia. How to file an amended tax return 2013 Si la convención es para propósitos políticos, sociales, de inversión o para otros fines que no estén relacionados con su ocupación o negocio, no puede deducir los gastos. How to file an amended tax return 2013 Su nombramiento o elección como delegado no determina, en sí, si puede deducir gastos de viaje. How to file an amended tax return 2013 Puede deducir gastos de viaje sólo si su asistencia se relaciona con su ocupación o negocio. How to file an amended tax return 2013 Programa de la convención. How to file an amended tax return 2013   Normalmente, la agenda del día o programa de la convención muestra el propósito de la convención. How to file an amended tax return 2013 Puede demostrar que su asistencia a la convención beneficia su ocupación o negocio comparando el programa con los deberes y responsabilidades oficiales de su puesto. How to file an amended tax return 2013 No es necesario que el programa trate específicamente sobre sus deberes y responsabilidades oficiales; será suficiente si el programa se relaciona con su puesto de tal modo que muestre que su asistencia ha sido por negocios. How to file an amended tax return 2013 Convenciones que tengan lugar fuera de América del Norte. How to file an amended tax return 2013    Vea el capítulo 1 de la Publicación 463, en inglés, para información sobre convenciones celebradas fuera de América del Norte. How to file an amended tax return 2013 Gastos de Entretenimiento Es posible que pueda deducir gastos de entretenimiento relacionados con negocios en los que incurra al participar en actividades de entretenimiento de un cliente o empleado. How to file an amended tax return 2013 Puede deducir gastos de entretenimiento sólo si son ordinarios y además necesarios (definidos anteriormente en la Introducción ) y cumple uno de los siguientes requisitos: El requisito de relación directa. How to file an amended tax return 2013 El requisito de asociación. How to file an amended tax return 2013 Ambos se explican en el capítulo 2 de la Publicación 463, en inglés. How to file an amended tax return 2013 La cantidad que se puede deducir por concepto de gastos de entretenimiento puede ser limitada. How to file an amended tax return 2013 Normalmente, se puede deducir sólo el 50% de los gastos de entretenimiento no reembolsados. How to file an amended tax return 2013 Este límite se explica más adelante. How to file an amended tax return 2013 Límite del 50% Normalmente, puede deducir sólo el 50% de los gastos de comidas y entretenimiento relacionados con los negocios. How to file an amended tax return 2013 (Si está sujeto a los límites sobre “horas de servicio” del Departamento de Transporte, puede deducir el 80% de los gastos de comidas y entretenimiento relacionados con los negocios. How to file an amended tax return 2013 Vea Personas sujetas a límites sobre “horas de servicio” , más adelante. How to file an amended tax return 2013 ) El límite del 50% corresponde a empleados o sus empleadores y a personas que trabajen por cuenta propia (incluidos contratistas independientes) o sus clientes, dependiendo de si los gastos son reembolsados. How to file an amended tax return 2013 La Figura 26-A resume las reglas generales explicadas en esta sección. How to file an amended tax return 2013 El límite del 50% corresponde a comidas de negocios o gastos de entretenimiento en los que usted incurra mientras: Viaja lejos de su domicilio (igualmente si come a solas o con otras personas) por motivo de negocio, Entretiene a clientes en su lugar de negocio (el de usted), un restaurante u otro sitio o Asiste a una convención o recepción de negocios, reunión de negocios o almuerzo de negocios en un club. How to file an amended tax return 2013 Gastos incluidos. How to file an amended tax return 2013   Los gastos sujetos al límite del 50% incluyen: Impuestos y propinas relacionados con comidas relacionadas con el negocio o actividades de entretenimiento, Cargos de admisión en un club nocturno, Cantidad pagada para alquilar una sala en la cual usted da una cena o cóctel y recibe a invitados y Cantidades pagadas por estacionamiento cerca de un estadio deportivo. How to file an amended tax return 2013 No obstante, el costo de transporte de ida y vuelta de una comida o actividad de entretenimiento relacionada con los negocios no está sujeta al límite del 50%. How to file an amended tax return 2013 Aplicación del límite del 50%. How to file an amended tax return 2013   El límite del 50% que corresponde a gastos de comida y entretenimiento se aplica si el gasto es, de otra manera, deducible y no está cubierto por una de las excepciones mencionadas más adelante en esta sección. How to file an amended tax return 2013   El límite del 50% también se aplica a ciertos gastos de comida y entretenimiento que no están relacionados con los negocios. How to file an amended tax return 2013 Es aplicable a gastos de comida y entretenimiento incurridos para generar ingresos, incluyendo ingresos de alquileres o ingresos de regalías. How to file an amended tax return 2013 Además, se aplica al costo de comidas incluidas en gastos educativos deducibles. How to file an amended tax return 2013 Cuándo aplicar el límite del 50%. How to file an amended tax return 2013   Se aplica el límite del 50% después de determinar la cantidad que de otro modo reuniría los requisitos para una deducción. How to file an amended tax return 2013 Primero tiene que determinar la cantidad de sus gastos de comida y entretenimiento que serían deducible conforme a las otras reglas presentadas en este capítulo. How to file an amended tax return 2013 Ejemplo 1. How to file an amended tax return 2013 Usted gasta $200 en una comida relacionada con los negocios. How to file an amended tax return 2013 Si no se le permite deducir $110 de esa cantidad por ser excesiva y extravagante, los $90 sobrantes están sujetos al límite del 50%. How to file an amended tax return 2013 La deducción no puede ser más de $45 (0. How to file an amended tax return 2013 50 x $90). How to file an amended tax return 2013 Ejemplo 2. How to file an amended tax return 2013 Usted compra dos boletos para un concierto y se los regala a un cliente. How to file an amended tax return 2013 Compró los boletos por medio de un vendedor. How to file an amended tax return 2013 Pagó $200 por los dos boletos, los cuales tenían un valor nominal de $80 cada uno ($160 en total). How to file an amended tax return 2013 La deducción no puede ser más de $80 (0. How to file an amended tax return 2013 50 x $160). How to file an amended tax return 2013 Excepciones al límite del 50% Normalmente, los gastos de comida y entretenimiento relacionados con los negocios están sujetos al límite del 50%. How to file an amended tax return 2013 La Figura 26-A le puede ayudar a determinar si el límite del 50% le corresponde a usted. How to file an amended tax return 2013 El gasto de comida o entretenimiento no está sujeto al límite del 50% si el gasto satisface una de las siguientes excepciones. How to file an amended tax return 2013 Gastos reembolsados al empleado. How to file an amended tax return 2013   Si usted es empleado, no se le obliga aplicar el límite del 50% sobre tales gastos que su empleador le reembolsa conforme a un plan de reembolsos con rendición de cuentas. How to file an amended tax return 2013 Los planes de reembolsos con rendición de cuentas se explican más adelante bajo Reembolsos . How to file an amended tax return 2013 Personas sujetas a límites sobre “horas de servicio”. How to file an amended tax return 2013   Puede deducir un porcentaje mayor de sus gastos de comidas mientras viaja lejos de su domicilio tributario, si las comidas tienen lugar durante, o en relación con, algún período sujeto a los límites sobre “horas de servicio” del Departamento de Transporte. How to file an amended tax return 2013 El porcentaje es el 80%. How to file an amended tax return 2013   Las personas sujetas a los límites sobre “horas de servicio” designados por el Departamento de Transporte incluyen las siguientes: Ciertos trabajadores de transporte aéreo (como pilotos, tripulación, despachadores, mecánicos y controladores aéreos) que se encuentran bajo el reglamento de la Administración Federal de Aviación. How to file an amended tax return 2013 Camioneros interestatales y conductores de autobús que estén sujetos a las reglas del Departamento de Transporte. How to file an amended tax return 2013 Ciertos empleados ferroviarios (como maquinistas, conductores, tripulaciones de tren, despachadores y personal de control de operaciones) que estén sujetos a las reglas de la Administración Federal Ferroviaria. How to file an amended tax return 2013 Ciertos marineros mercantes que se encuentren bajo el reglamento de la Guardia Costera. How to file an amended tax return 2013 Otras excepciones. How to file an amended tax return 2013   Además, hay excepciones para personas que trabajen por cuenta propia, para gastos de publicidad, la venta de comida o entretenimiento y eventos deportivos de beneficencia. How to file an amended tax return 2013 Éstas se explican en la Publicación 463, en inglés. How to file an amended tax return 2013 Figura 26-A. How to file an amended tax return 2013 ¿Debe usted Aplicar el Límite del 50% a sus Gastos? Hay excepciones a estas reglas. How to file an amended tax return 2013 Vea Excepciones al límite del 50% . How to file an amended tax return 2013 Please click here for the text description of the image. How to file an amended tax return 2013 Gastos de entretenimiento: límite del 50% ¿Qué Gastos de Entretenimiento se Pueden Deducir? Esta sección explica varios tipos de gastos de entretenimiento que usted tal vez pueda deducir. How to file an amended tax return 2013 Entretenimiento. How to file an amended tax return 2013    El entretenimiento incluye toda actividad que se considere que provee entretenimiento, diversión o recreación. How to file an amended tax return 2013 Algunos ejemplos de éstos son entretener a invitados en clubes nocturnos; en clubes sociales y deportivos; en teatros; en eventos deportivos; o en cacerías, viajes de pesca, vacaciones y viajes parecidos. How to file an amended tax return 2013 Comidas como forma de entretenimiento. How to file an amended tax return 2013   El entretenimiento incluye el costo de una comida que usted le brinda a un cliente, independientemente de si la comida es parte de otro entretenimiento o si se trata sólo de dicha comida. How to file an amended tax return 2013 Un gasto de comida incluye el costo de alimentos, bebidas, impuestos y propinas de comida. How to file an amended tax return 2013 Para deducir una comida relacionada con entretenimiento, usted o su empleador tiene que estar presente cuando se provea la comida o bebida. How to file an amended tax return 2013 No puede declarar el costo de la comida como gasto de entretenimiento y también como gasto de viaje. How to file an amended tax return 2013 Separación de costos. How to file an amended tax return 2013   Si tiene un solo gasto que incluye costos de entretenimiento y otros servicios (tal como alojamiento o transporte), tiene que repartir dicho gasto entre el costo de entretenimiento y el costo de los otros servicios. How to file an amended tax return 2013 Tiene que tener una razón justificable por hacer esta repartición. How to file an amended tax return 2013 Por ejemplo, tiene que repartir los gastos si un hotel incluye en la misma cuenta cargos de entretenimiento en el bar junto con el cargo de habitación. How to file an amended tax return 2013 Si se turnan para pagar comidas o entretenimiento. How to file an amended tax return 2013   Si un grupo de personas que se conocen por la relación de negocios se turnan para pagar las cuentas de comida o entretenimiento mutuas sin tener en cuenta si sirven para fines de negocios, ningún miembro del grupo puede deducir ninguna parte del gasto. How to file an amended tax return 2013 Gastos exagerados o extravagantes. How to file an amended tax return 2013   No puede deducir gastos de comida que sean exagerados o extravagantes. How to file an amended tax return 2013 Se considera que un gasto no es extravagante si es razonable basándose en los hechos y circunstancias. How to file an amended tax return 2013 Los gastos en cuestión no serán denegados sólo porque son mayores que una cantidad fija en dólares o porque tienen lugar en restaurantes, hoteles, clubes nocturnos o complejos turísticos de lujo. How to file an amended tax return 2013 Reuniones de asociaciones comerciales. How to file an amended tax return 2013    Puede deducir gastos de entretenimiento que estén directamente relacionados y sean necesarios para asistir a reuniones de negocios o convenciones de ciertas organizaciones exentas de impuestos, si los gastos de asistencia se relacionan con su ocupación o negocio activo. How to file an amended tax return 2013 Estas organizaciones incluyen asociaciones comerciales, cámaras de comercio, juntas de bienes raíces, asociaciones comerciales y asociaciones profesionales. How to file an amended tax return 2013 Entradas a eventos. How to file an amended tax return 2013   Normalmente, no puede deducir una cantidad superior al valor nominal de una entrada a un evento de entretenimiento, aunque haya pagado un precio más alto. How to file an amended tax return 2013 Por ejemplo, no puede deducir cargos por servicios que pague a boleterías o agencias de venta de entradas ni cantidad alguna superior al valor nominal de las entradas que pague a revendedores ilegales. How to file an amended tax return 2013 ¿Qué Gastos de Entretenimiento no se Pueden Deducir? Esta sección explica varios tipos de gastos de entretenimiento que normalmente no se pueden deducir. How to file an amended tax return 2013 Cuotas de clubes y afiliaciones. How to file an amended tax return 2013   No puede deducir una cuota (incluidos cargos de admisión) por afiliación en ningún club organizado para: Negocios, Placer, Recreación u Otro propósito social. How to file an amended tax return 2013 Esta regla le corresponde a toda organización de afiliados si uno de sus propósitos principales es: Dirigir actividades de entretenimiento para miembros o sus invitados o Hacer que los miembros o sus invitados tengan acceso a establecimientos de entretenimiento. How to file an amended tax return 2013   Los propósitos y actividades de un club, y no el nombre de éste, determinarán si usted puede deducir la cuota o no. How to file an amended tax return 2013 No puede deducir una cuota pagada a: Clubes sociales (country clubs), Clubes de golf y deportivos, Clubes de líneas aéreas, Clubes de hoteles y Clubes administrados con el fin de proveer comidas bajo circunstancias que se consideran normalmente conducentes a conversaciones de negocios. How to file an amended tax return 2013 Establecimientos de entretenimiento. How to file an amended tax return 2013   Normalmente, no puede deducir gasto alguno en el que se haya incurrido por el uso de un establecimiento de entretenimiento. How to file an amended tax return 2013 Esto incluye gastos por depreciación y costos de operación tales como alquiler, servicios públicos, mantenimiento y protección. How to file an amended tax return 2013   Un establecimiento de entretenimiento es toda propiedad de la cual usted sea dueño, que alquile, o use con fines de entretenimiento. How to file an amended tax return 2013 Algunos ejemplos son un yate, una cabaña de caza, un campamento de pesca, una piscina o alberca, una cancha de tenís, un centro de boliche, un automóvil, un avión, un apartamento, una habitación de hotel o una vivienda ubicada en un lugar turístico. How to file an amended tax return 2013 Gastos de bolsillo. How to file an amended tax return 2013   Puede deducir gastos de bolsillo, tales como para comida y bebidas, servicios de banquetería, gas y cebo de pesca ofrecidos por usted durante un evento en un establecimiento de entretenimiento. How to file an amended tax return 2013 Éstos no son gastos por el uso de un establecimiento de entretenimiento. How to file an amended tax return 2013 No obstante, dichos gastos sí están sujetos a los requisitos de relación directa y asociación. How to file an amended tax return 2013 Además, están sujetos al Límite del 50% explicado anteriormente. How to file an amended tax return 2013 Información adicional. How to file an amended tax return 2013   Para más información acerca de los gastos de entretenimiento, incluyendo explicaciones sobre los requisitos de relación directa y asociación, vea el capítulo 2 de la Publicación 463, en inglés. How to file an amended tax return 2013 Gastos por Regalos Si da regalos en el curso de su ocupación o negocio, puede deducir todo o parte del costo. How to file an amended tax return 2013 Esta sección explica los límites y reglas para deducir el costo de regalos. How to file an amended tax return 2013 Límite de los $25. How to file an amended tax return 2013   Usted no puede deducir más de $25 por concepto de regalos que, por motivos comerciales, usted da directa o indirectamente a cualquier persona en particular durante el año tributario. How to file an amended tax return 2013 Un regalo dado a una empresa con la intención de que eventualmente sirva para el uso personal o el beneficio de una persona en particular, o de un grupo particular limitado, se considerará un regalo indirecto hecho a esa persona en particular o a las personas de aquella clase que reciban el regalo. How to file an amended tax return 2013   Si le da un regalo a un miembro de la familia de un cliente, se considera normalmente que el regalo es un regalo indirecto hecho al cliente. How to file an amended tax return 2013 Esta regla no corresponde si tiene una relación de negocios independiente y de buena fe con dicho miembro de la familia, y el regalo no está destinado al uso o beneficio final del cliente. How to file an amended tax return 2013   Si tanto usted como su cónyuge dan regalos, a los dos se les trata como un solo contribuyente. How to file an amended tax return 2013 No importa si tienen negocios distintos, empleos distintos, o si cada uno tiene una relación independiente con el destinatario. How to file an amended tax return 2013 Si una sociedad colectiva hace regalos, a la sociedad colectiva y los socios se les trata como un solo contribuyente. How to file an amended tax return 2013 Costos imprevistos. How to file an amended tax return 2013   Costos imprevistos, como el grabado de joyas, o el embalaje, seguro y envío, no se suelen incluir al determinar el costo de un regalo para propósitos del límite de los $25. How to file an amended tax return 2013   Un costo se considera imprevisto sólo si no añade valor sustancial al regalo. How to file an amended tax return 2013 Por ejemplo, el costo usual de envolver un regalo es un costo imprevisto. How to file an amended tax return 2013 Sin embargo, la compra de una canasta decorativa para embalar frutas no es un costo imprevisto si el valor de la canasta es considerable en comparación con el valor de la fruta. How to file an amended tax return 2013 Excepciones. How to file an amended tax return 2013   Los siguientes artículos no se consideran regalos para propósitos del límite de los $25. How to file an amended tax return 2013 Un artículo que cueste $4 o menos y: tenga su nombre, en forma permanente y claramente visible, en el regalo y sea uno de varios artículos idénticos que usted regala ampliamente. How to file an amended tax return 2013 Ejemplos de éstos incluyen lapiceros o bolígrafos, juegos de escritorio, bolsas de plástico y estuches. How to file an amended tax return 2013 Letreros, estantes de presentación u otros materiales de promoción que se van a usar en el lugar de negocios del destinatario. How to file an amended tax return 2013 Regalo o entretenimiento. How to file an amended tax return 2013   Todo artículo que se pueda considerar regalo o entretenimiento normalmente se considerará entretenimiento. How to file an amended tax return 2013 Sin embargo, si le regala a un cliente alimentos o bebidas envasados con la intención de que él los consuma en una fecha posterior, trátelos como regalo. How to file an amended tax return 2013    Si le regala a un cliente boletos para una función de teatro o evento deportivo y no acompaña al cliente a la función o evento, puede tratar los boletos como gasto por regalo o como gasto de entretenimiento, según le convenga más a usted. How to file an amended tax return 2013    Si acompaña al cliente al evento, tendrá que tratar el costo de los boletos como gasto de entretenimiento. How to file an amended tax return 2013 Usted no puede escoger, en este caso, tratar los boletos como un gasto de regalo. How to file an amended tax return 2013 Gastos de Transporte Esta sección explica gastos que puede deducir por concepto de transporte de negocios cuando no viaje lejos de su domicilio, definidos anteriormente, bajo Gastos de Viaje . How to file an amended tax return 2013 Estos gastos incluyen el costo de transporte por avión, ferrocarril, autobús, taxi, etc. How to file an amended tax return 2013 , y el costo de manejar y mantener en buen estado su automóvil. How to file an amended tax return 2013 Los gastos de transporte incluyen todos los costos ordinarios y necesarios de lo siguiente: Trasladarse de un lugar de trabajo a otro en el curso de su negocio o profesión cuando viaje dentro del área de su domicilio tributario. How to file an amended tax return 2013 (Domicilio tributario se define anteriormente bajo Gastos de Viaje . How to file an amended tax return 2013 ) Visitar a clientes. How to file an amended tax return 2013 Ir a una reunión de negocios lejos de su lugar de trabajo habitual. How to file an amended tax return 2013 Trasladarse de su domicilio a un lugar de trabajo temporal cuando tenga uno o más lugares de trabajo habituales. How to file an amended tax return 2013 Estos lugares de trabajo temporales pueden estar ubicados dentro del área de su domicilio tributario o fuera de dicha área. How to file an amended tax return 2013 Los gastos de transporte no incluyen gastos en los que incurre al pasar una noche de viaje lejos de su domicilio. How to file an amended tax return 2013 Esos gastos son gastos de viaje, los cuales se explican anteriormente. How to file an amended tax return 2013 Sin embargo, si usa su automóvil mientras pasa la noche lejos de su domicilio, use las reglas de esta sección para calcular la deducción por gastos de automóvil. How to file an amended tax return 2013 Vea Gastos de Automóvil , más adelante. How to file an amended tax return 2013 Ilustración de gastos de transporte. How to file an amended tax return 2013    La Figura 26-B ilustra las reglas sobre cuándo puede deducir gastos de transporte cuando tiene un trabajo principal o habitual lejos de su domicilio. How to file an amended tax return 2013 Tal vez quiera consultar dicha ilustración al momento de decidir si puede deducir sus gastos de transporte. How to file an amended tax return 2013 Generalmente, los gastos de transporte en los que usted incurre diariamente mientras vi