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How To File An Ammended Tax Return

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How To File An Ammended Tax Return

How to file an ammended tax return 22. How to file an ammended tax return   Impuestos Table of Contents IntroductionGobierno tribal de indios estadounidenses. How to file an ammended tax return Useful Items - You may want to see: Requisitos para Deducir Todo Impuesto Impuestos sobre los IngresosImpuestos Estatales y Locales sobre los Ingresos Impuestos Extranjeros sobre los Ingresos Impuestos Generales sobre las VentasVehículos de motor. How to file an ammended tax return Impuestos sobre Bienes RaícesImpuestos sobre bienes raíces de años anteriores. How to file an ammended tax return Ejemplos. How to file an ammended tax return Formulario 1099-S. How to file an ammended tax return Cantidades Relacionadas con Bienes Raíces que no Puede Deducir Impuestos sobre Bienes Muebles Impuestos y Cargos que no Puede Deducir Dónde se Anotan las Deducciones Introduction Este capítulo trata de los impuestos que puede deducir si detalla sus deducciones en el Anexo A (Formulario 1040). How to file an ammended tax return También explica cuáles impuestos puede deducir en otros anexos o formularios y cuáles impuestos no puede deducir. How to file an ammended tax return Este capítulo trata sobre los siguientes temas: Impuestos sobre los ingresos (federales, estatales, locales, y extranjeros). How to file an ammended tax return Impuestos generales sobre ventas (estatales y locales). How to file an ammended tax return Impuestos sobre bienes raíces (estatales, locales, y extranjeros). How to file an ammended tax return Impuestos sobre bienes muebles (estatales y locales). How to file an ammended tax return Impuestos y cargos que usted no puede deducir. How to file an ammended tax return Use la Tabla 22-1 como guía para determinar cuáles impuestos se pueden deducir. How to file an ammended tax return Hay una sección al final del capítulo que le explica cuál formulario debe usar para deducir diferentes tipos de impuestos. How to file an ammended tax return Impuestos de negocio. How to file an ammended tax return   Puede deducir ciertos impuestos solamente si son gastos ordinarios y necesarios de su ocupación o negocio o si los incurre para generar ingresos. How to file an ammended tax return Para información sobre estos impuestos, vea la Publicación 535, Business Expenses (Gastos de negocio), en inglés. How to file an ammended tax return Impuestos estatales o locales. How to file an ammended tax return   Éstos son impuestos gravados por los 50 estados, posesiones (territorios no autónomos) de los EE. How to file an ammended tax return UU. How to file an ammended tax return o cualquiera de sus subdivisiones políticas (tal como un condado o una ciudad) o por el Distrito de Columbia. How to file an ammended tax return Gobierno tribal de indios estadounidenses. How to file an ammended tax return   Un gobierno tribal de indios estadounidenses, al que el Secretario del Tesoro reconoce que desempeña funciones gubernamentales sustanciales, se considera un estado para el propósito de reclamar una deducción tributaria. How to file an ammended tax return Los impuestos sobre los ingresos, impuestos sobre bienes raíces e impuestos sobre bienes muebles gravados por dicho gobierno tribal de indios estadounidenses (o por cualquiera de sus subdivisiones tratadas como si fueran subdivisiones políticas de un estado) son deducibles. How to file an ammended tax return Impuestos generales sobre las ventas. How to file an ammended tax return   Estos son impuestos que se gravan a tasa fija sobre ventas al por menor. How to file an ammended tax return Dichos impuestos corresponden a una amplia gama de diferentes tipos de artículos. How to file an ammended tax return Impuestos extranjeros. How to file an ammended tax return   Éstos son impuestos que grava un país extranjero o cualesquiera de sus subdivisiones políticas. How to file an ammended tax return Useful Items - You may want to see: Publicación 514 Foreign Tax Credit for Individuals (Crédito por impuestos extranjeros para personas físicas), en inglés 530 Tax Information for Homeowners (Información tributaria para propietarios de vivienda), en inglés Formularios (e Instrucciones) Anexo A (Formulario 1040) Itemized Deductions (Deducciones detalladas), en inglés Anexo E (Formulario 1040) Supplemental Income and Loss (Ingresos y pérdidas suplementarios), en inglés 1116 Foreign Tax Credit (Crédito por impuestos extranjeros), en inglés Requisitos para Deducir Todo Impuesto Para que un impuesto sea deducible, se tienen que cumplir los dos requisitos siguientes: Se le tiene que gravar el impuesto a usted. How to file an ammended tax return Usted tiene que pagar el impuesto durante su año tributario. How to file an ammended tax return Se le tiene que gravar el impuesto a usted. How to file an ammended tax return   En general, sólo puede deducir los impuestos que se le gravan a usted. How to file an ammended tax return   Generalmente, puede deducir impuestos sobre bienes muebles sólo si usted es el dueño de la propiedad. How to file an ammended tax return Si su cónyuge es dueño de la propiedad y paga impuestos sobre bienes raíces correspondientes a la misma, los impuestos se pueden deducir en la declaración separada de su cónyuge o en su declaración conjunta. How to file an ammended tax return Tiene que pagar el impuesto durante su año tributario. How to file an ammended tax return   Si es un contribuyente que usa el método contable a base de efectivo para pagar sus impuestos, puede deducir sólo aquellos impuestos que de hecho pagó durante su año tributario. How to file an ammended tax return Si paga sus impuestos con cheque, el día en que envía o entrega el cheque se considera la fecha de pago, con tal de que el cheque sea aceptado por la institución financiera. How to file an ammended tax return Si utiliza una cuenta para pagar por teléfono (como una tarjeta de crédito o retiro de fondos electrónico), la fecha de pago será la fecha en el estado de cuentas de la institución financiera indicando cuándo se hizo el pago. How to file an ammended tax return Si usted disputa una obligación tributaria y es un contribuyente que usa el método a base de efectivo para pagar sus impuestos, puede deducir el impuesto únicamente en el año en que de hecho lo paga (o transfiere dinero u otros bienes para cumplir con la obligación en disputa). How to file an ammended tax return Vea la Publicación 538, Accounting Periods and Methods (Períodos y métodos contables), en inglés, para más detalles. How to file an ammended tax return    Si usa el método contable a base de lo devengado, vea la Publicación 538, en inglés, para más información. How to file an ammended tax return Impuestos sobre los Ingresos Esta sección explica cuáles impuestos estatales y locales sobre los ingresos (incluyendo aportaciones del empleado a fondos estatales de beneficios) y cuáles impuestos sobre ingresos extranjeros se pueden deducir. How to file an ammended tax return Impuestos Estatales y Locales sobre los Ingresos Puede deducir los impuestos estatales o locales sobre los ingresos. How to file an ammended tax return Sin embargo, puede eligir deducir los impuestos generales estatales y locales sobre ventas en vez de deducir los impuestos estatales y locales sobre los ingresos. How to file an ammended tax return Vea Impuestos Generales sobre las Ventas , mas adelante. How to file an ammended tax return Excepción. How to file an ammended tax return    No puede deducir impuestos estatales y locales que pague sobre ingresos exentos del impuesto federal sobre el ingreso, a menos que el ingreso exento del impuesto sea ingreso de intereses. How to file an ammended tax return Por ejemplo, no puede deducir la parte del impuesto estatal sobre el ingreso que se grava sobre un subsidio por costo de vida exento del impuesto federal sobre el ingreso. How to file an ammended tax return Qué Deducir Su deducción puede ser por impuestos retenidos, pagos de impuesto estimado u otros pagos de impuestos conforme a lo siguiente: Impuestos retenidos. How to file an ammended tax return   Puede deducir los impuestos estatales y locales sobre el ingreso retenidos de su sueldo en el año en que son retenidos. How to file an ammended tax return Sus Formularios W-2 indicarán la cantidad. How to file an ammended tax return Los Formularios W-2G, 1099-G, 1099-R, y 1099-MISC también pueden indicar los impuestos sobre los ingresos estatales y locales retenidos. How to file an ammended tax return Pagos de impuesto estimado. How to file an ammended tax return   Puede deducir los pagos de impuesto estimado que hizo durante el año a un gobierno estatal o local. How to file an ammended tax return Sin embargo, tendrá que tener una base razonable para hacer los pagos de impuesto estimado. How to file an ammended tax return Todo pago de impuesto estimado estatal o local que no haya sido hecho de buena fe en el momento del pago no es deducible. How to file an ammended tax return Por ejemplo, usted hizo un pago estimado del impuesto estatal sobre el ingreso. How to file an ammended tax return No obstante, el cálculo aproximado de su obligación tributaria estatal resulta en que va a recibir un reembolso de todo su pago estimado. How to file an ammended tax return Usted no tenía ninguna base razonable para creer que podría adeudar algún impuesto estatal sobre el ingreso adicional y no puede deducir el pago de impuesto estimado. How to file an ammended tax return Reembolso aplicado a los impuestos. How to file an ammended tax return   Puede deducir toda parte de un reembolso de impuestos estatales y locales sobre el ingreso de un año anterior que haya elegido utilizar para pagar sus impuestos estimados estatales o locales sobre el ingreso del año 2013. How to file an ammended tax return    No reste de la deducción ninguno de los siguientes artículos: Todo reembolso de (o crédito por) el impuesto estatal o local sobre el ingreso (o crédito) que espere recibir para el año 2013. How to file an ammended tax return Todo reembolso de (o crédito por) impuestos estatales y locales sobre los ingresos de un año anterior que de hecho haya recibido en 2013. How to file an ammended tax return   Sin embargo, todo o parte de este reembolso (o crédito) puede ser tributable. How to file an ammended tax return Vea Reembolso de (o crédito por) impuestos estatales o locales sobre el ingreso , más adelante. How to file an ammended tax return Declaraciones federales separadas. How to file an ammended tax return   Si usted y su cónyuge presentan declaraciones separadas del impuesto estatal, local y federal sobre el ingreso, cada uno puede deducir en su declaración federal sólo la cantidad de su propio impuesto estatal y local sobre el ingreso que pagó durante el año tributario. How to file an ammended tax return Declaraciones conjuntas estatales y locales. How to file an ammended tax return   Si usted y su cónyuge presentan declaraciones conjuntas estatales y locales y declaraciones federales separadas, cada uno puede deducir en su declaración federal separada parte del total de los impuestos estatales y locales sobre el ingreso pagados durante el año tributario. How to file an ammended tax return Puede deducir sólo la cantidad del total de los impuestos que esté en proporción con sus ingresos brutos, comparados con la suma de los ingresos brutos de usted y los de su cónyuge. How to file an ammended tax return Sin embargo, no puede deducir más de la cantidad que realmente pagó durante el año. How to file an ammended tax return Puede evitar este cálculo si usted y su cónyuge son responsables, conjuntamente y por separado, de pagar la cantidad completa de impuestos estatales y locales sobre el ingreso. How to file an ammended tax return De ser así, ambos pueden deducir en sus declaraciones federales separadas la cantidad que de hecho pagó cada uno. How to file an ammended tax return Declaración conjunta federal. How to file an ammended tax return   Si ustedes presentan una declaración conjunta federal, pueden deducir el total de los impuestos estatales y locales sobre el ingreso que pagaron ustedes dos. How to file an ammended tax return Aportaciones a fondos de beneficios estatales. How to file an ammended tax return    Como empleado, puede deducir aportaciones obligatorias hechas a fondos de beneficios estatales y retenidas de su salario que proveen protección contra la pérdida de salario. How to file an ammended tax return Por ejemplo, algunos estados requieren que los empleados hagan aportaciones a fondos estatales que proveen beneficios del seguro por incapacidad o desempleo. How to file an ammended tax return Los pagos obligatorios hechos a los siguientes fondos de beneficios estatales se pueden deducir como impuestos estatales sobre el ingreso en la línea 5 del Anexo A (Formulario 1040). How to file an ammended tax return Fondo de Compensación por Desempleo de Alaska. How to file an ammended tax return Fondo de Beneficios por Incapacidad no Laboral de California. How to file an ammended tax return Fondo de Beneficios por Incapacidad no Laboral de Nueva Jersey. How to file an ammended tax return Fondo de Compensación por Desempleo de Nueva Jersey. How to file an ammended tax return Fondo de Beneficios por Incapacidad no Laboral de Nueva York. How to file an ammended tax return Fondo de Compensación por Desempleo de Pennsylvania. How to file an ammended tax return Fondo de Beneficios Temporales por Incapacidad de Rhode Island. How to file an ammended tax return Fondo de Compensación Suplementaria del Seguro Obrero del Estado de Washington. How to file an ammended tax return    Las aportaciones del empleado a planes de incapacidad privados o voluntarios no son deducibles. How to file an ammended tax return Reembolso de (o crédito por) impuestos estatales o locales sobre el ingreso. How to file an ammended tax return   Si recibe un reembolso de (o crédito por) impuestos estatales o locales sobre el ingreso en un año siguiente al año en que los pagó, puede verse obligado a incluir el reembolso en sus ingresos del año en que lo reciba, anotándolo en la línea 10 del Formulario 1040. How to file an ammended tax return Esto incluye los reembolsos resultantes de impuestos que han sido retenidos en exceso, aplicados de una declaración de un año anterior, que no han sido calculados correctamente, o que han sido calculados nuevamente, debido a una declaración enmendada. How to file an ammended tax return Si no detalló sus deducciones en el año anterior, no incluya el reembolso en los ingresos. How to file an ammended tax return Si dedujo los impuestos en el año anterior, incluya todo o parte del reembolso en la línea 10 del Formulario 1040 en el año en que reciba el reembolso. How to file an ammended tax return Para obtener una explicación de cuánto incluir, vea Recuperaciones de Fondos en el capítulo 12. How to file an ammended tax return Impuestos Extranjeros sobre los Ingresos Generalmente, puede tomar una deducción o un crédito por los impuestos sobre los ingresos que le grava un país extranjero o una posesión (territorio no autónomo) de los Estados Unidos. How to file an ammended tax return Sin embargo, no puede tomar una deducción ni un crédito por impuestos sobre los ingresos gravados a usted por otros países, que usted pagó sobre ingresos exentos del impuesto de los EE. How to file an ammended tax return UU. How to file an ammended tax return , conforme a la exclusión de ingresos ganados en el extranjero o la exclusión por concepto de vivienda en el extranjero. How to file an ammended tax return Para información sobre estas exclusiones, vea la Publicación 54, Tax Guide for U. How to file an ammended tax return S. How to file an ammended tax return Citizens and Resident Aliens Abroad (Guía tributaria para ciudadanos y residentes extranjeros de los EE. How to file an ammended tax return UU. How to file an ammended tax return en el extranjero), en inglés. How to file an ammended tax return Para información sobre el crédito por impuestos extranjeros, vea la Publicación 514, en inglés. How to file an ammended tax return Impuestos Generales sobre las Ventas Puede optar por deducir impuestos generales estatales y locales sobre ventas, en lugar de impuestos estatales y locales sobre los ingresos, como deducción detallada en la línea 5b del Anexo A (Formulario 1040). How to file an ammended tax return Usted puede calcular la deducción de impuestos sobre las ventas usando los gastos reales o las tablas correspondientes a impuestos estatales y locales. How to file an ammended tax return Gastos reales. How to file an ammended tax return   Normalmente, puede deducir los impuestos generales estatales y locales reales sobre las ventas (incluidos los impuestos de uso compensatorio) si la tasa de impuestos era igual a la tasa del impuesto general sobre las ventas. How to file an ammended tax return No obstante, los impuestos sobre las ventas de comida, ropa, suministros médicos y vehículos motorizados son deducibles como impuestos generales sobre las ventas aun si la tasa de impuestos era inferior a la tasa del impuesto general sobre las ventas. How to file an ammended tax return Si pagó impuestos sobre la venta de un vehículo motorizado a una tasa superior a la tasa del impuesto general sobre las ventas, puede deducir sólo la cantidad de impuestos que hubiera pagado conforme a la tasa del impuesto general sobre las ventas correspondientes a dicho vehículo. How to file an ammended tax return Si usa el método basado en los gastos reales, tiene que tener recibos para demostrar los impuestos generales pagados sobre las ventas. How to file an ammended tax return No incluya impuestos sobre las ventas pagado en los artículos utilizados en su actividad comercial o empresarial. How to file an ammended tax return Vehículos de motor. How to file an ammended tax return   Para propósitos de esta sección, los vehículos de motor incluyen: automóviles, motocicletas, casas rodantes, vehículos recreativos, vehículos utilitarios deportivos, camiones, camionetas y vehículos para uso fuera de la carretera. How to file an ammended tax return Esto también incluye los impuestos sobre las ventas en un vehículo arrendado, pero no en los vehículos utilizados en su actividad comercial o empresarial. How to file an ammended tax return Tablas de las tarifas opcionales para impuestos sobre las ventas. How to file an ammended tax return   En vez de usar los gastos reales, puede calcular la deducción por impuestos generales estatales y locales sobre las ventas consultando las tablas de tarifas para el impuesto estatal y local sobre las ventas en las Instrucciones del Anexo A (Formulario1040). How to file an ammended tax return Además, tal vez pueda añadir los impuestos generales estatales y locales sobre las ventas pagados sobre ciertos artículos específicos. How to file an ammended tax return   Su cantidad correspondiente de las tarifas está basada en el estado donde vive, sus ingresos y el número de exenciones reclamadas en su declaración de impuestos. How to file an ammended tax return Sus ingresos son el ingreso bruto ajustado más todo artículo no sujeto a impuestos, como los siguientes: Intereses exentos de impuestos. How to file an ammended tax return Beneficios para veteranos. How to file an ammended tax return Paga por combate no tributable. How to file an ammended tax return Compensación del seguro obrero. How to file an ammended tax return La parte no sujeta a impuestos de los beneficios del Seguro Social y de la jubilación de empleados ferroviarios. How to file an ammended tax return La parte no sujeta a impuestos de una cuenta IRA, pensión o distribuciones de una anualidad, a excepción de las reinversiones. How to file an ammended tax return Pagos de beneficios de asistencia pública. How to file an ammended tax return   Si vivió en diferentes estados del país durante el mismo año tributario, tiene que prorratear la cantidad de las tarifas correspondiente a cada estado en el que vivió según las fechas en que vivió que en cada estado. How to file an ammended tax return Vea las instrucciones de la línea 5 del Anexo A (Formulario 1040) para detalles adicionales. How to file an ammended tax return Impuestos sobre Bienes Raíces Los impuestos sobre bienes raíces deducibles son todos los impuestos estatales, locales o extranjeros sobre bienes raíces que se graven para el bienestar general del público. How to file an ammended tax return Puede deducir dichos impuestos sólo si se basan en el valor tasado de los bienes raíces y son cobrados uniformemente contra todos los bienes dentro de la jurisdicción de las autoridades tributarias. How to file an ammended tax return Los impuestos sobre bienes raíces deducibles no suelen incluir impuestos cobrados por beneficios locales ni mejoras que aumentan el valor de los bienes. How to file an ammended tax return Tampoco incluyen cargos detallados por servicios (tal como la recogida de basura) que se les cobran a bienes específicos o ciertas personas, aunque se les pague el cargo a las autoridades tributarias. How to file an ammended tax return Para más información sobre impuestos y cargos que no son deducibles, vea Cantidades Relacionadas con Bienes Raíces que no Puede Deducir , más adelante. How to file an ammended tax return Inquilinos-accionistas de una sociedad anónima de cooperativa de viviendas. How to file an ammended tax return   Normalmente, si es inquilino-accionista de una sociedad anónima de cooperativa de viviendas, puede deducir la cantidad pagada a dicha sociedad anónima que corresponda a su parte de los impuestos sobre bienes raíces que dicha sociedad anónima pagó, o en los que incurrió por la vivienda de usted. How to file an ammended tax return La sociedad anónima debería proporcionarle un estado de cuentas en el cual indica la parte de los impuestos que le corresponde. How to file an ammended tax return Para más información, vea las Special Rules for Cooperatives (Reglas especiales para cooperativas), en la Publicación 530, en inglés. How to file an ammended tax return División de los impuestos sobre bienes raíces entre compradores y vendedores. How to file an ammended tax return   Si compró o vendió bienes raíces durante el año, los impuestos sobre bienes raíces tienen que ser divididos entre el comprador y el vendedor. How to file an ammended tax return   El comprador y el vendedor tienen que dividir los impuestos de bienes raíces basándose en el número de días del año tributario para bienes raíces (el período relacionado con el impuesto gravado) que cada uno fue dueño de la propiedad. How to file an ammended tax return Al vendedor se le trata como si hubiese pagado los impuestos hasta la fecha de la venta, pero sin incluir dicha fecha. How to file an ammended tax return Al comprador se le trata como si hubiese pagado los impuestos a partir de la fecha de la venta. How to file an ammended tax return Esto corresponde independientemente de las fechas de gravamen bajo la ley local. How to file an ammended tax return Generalmente, esta información se incluye en el estado de liquidación proporcionado al cierre. How to file an ammended tax return    Si usted (el vendedor) no puede deducir los impuestos hasta que se paguen debido a su uso del método contable a base de efectivo, y el comprador de su propiedad es personalmente responsable de pagar el impuesto, se considera que usted ha pagado su parte del impuesto en el momento de la venta. How to file an ammended tax return Esto le permite deducir su parte del impuesto hasta la fecha de venta aunque de hecho no lo haya pagado. How to file an ammended tax return Sin embargo, también tiene que incluir la cantidad de dicho impuesto en el precio de venta de la propiedad. How to file an ammended tax return El comprador tiene que incluir la misma cantidad en su costo de la propiedad. How to file an ammended tax return   Calcule su deducción tributaria sobre cada propiedad comprada o vendida durante el año tributario para bienes raíces conforme a lo siguiente: Hoja de Trabajo 22-1. How to file an ammended tax return Cómo Calcular su Deducción por Impuestos sobre Bienes Raíces 1. How to file an ammended tax return Anote el total de los impuestos sobre bienes raíces del año tributario para bienes raíces   2. How to file an ammended tax return Anote el número de días del año tributario para bienes raíces que usted fue dueño de la propiedad   3. How to file an ammended tax return Divida la cantidad de la línea 2 entre 365 (para años bisiestos, divida la cantidad de la línea 2 entre 366) . How to file an ammended tax return 4. How to file an ammended tax return Multiplique la línea 1 por la línea 3. How to file an ammended tax return Ésta es su deducción. How to file an ammended tax return Anótela en la línea 6 del Anexo A (Formulario 1040). How to file an ammended tax return   Nota: Repita los pasos 1 al 4 para cada propiedad que compró o vendió durante el año tributario para bienes raíces. How to file an ammended tax return La deducción total es la suma de las cantidades de la línea 4 para todas las propiedades. How to file an ammended tax return Impuestos sobre bienes raíces de años anteriores. How to file an ammended tax return   No divida impuestos morosos entre el comprador y el vendedor si dichos impuestos corresponden a un año tributario de bienes raíces anterior al año en que se vendió la propiedad. How to file an ammended tax return Aunque el comprador acuerde pagar los impuestos morosos, el mismo no los puede deducir y tiene que sumarlos al costo de la propiedad. How to file an ammended tax return El vendedor puede deducir estos impuestos pagados por el comprador. How to file an ammended tax return Sin embargo, el vendedor tiene que incluirlos en el precio de venta. How to file an ammended tax return Ejemplos. How to file an ammended tax return   Los siguientes ejemplos demuestran cómo se dividen los impuestos sobre bienes raíces entre el comprador y el vendedor. How to file an ammended tax return Ejemplo 1. How to file an ammended tax return El año tributario de bienes raíces de José y María Blanco, tanto para su antigua vivienda como para su nueva vivienda, es el año natural. How to file an ammended tax return El plazo para pagar vence el 1 de agosto. How to file an ammended tax return El impuesto sobre su antigua vivienda, vendida el 7 de mayo, era $620. How to file an ammended tax return El impuesto sobre su nueva vivienda, comprada el 3 de mayo, es $732. How to file an ammended tax return Se considera que José y María han pagado una parte proporcional de los impuestos para bienes raíces sobre la antigua vivienda aunque de hecho no se los pagaron a las autoridades tributarias. How to file an ammended tax return Por otro lado, pueden declarar sólo una parte proporcional de los impuestos que pagaron sobre su nueva propiedad, aunque pagaron la cantidad completa. How to file an ammended tax return José y María fueron dueños de su antigua vivienda durante 126 días del año tributario para bienes raíces (del 1 de enero al 6 de mayo, el día antes de la venta). How to file an ammended tax return Calculan su deducción tributaria sobre su antigua vivienda conforme a lo siguiente: Hoja de Trabajo 22-1. How to file an ammended tax return Cómo Calcular su Deducción por Impuestos sobre Bienes Raíces−Impuestos sobre Antigua Vivienda 1. How to file an ammended tax return Anote el total de los impuestos sobre bienes raíces del año tributario para bienes raíces $620 2. How to file an ammended tax return Anote el número de días del año tributario para bienes raíces que usted fue dueño de la propiedad 126 3. How to file an ammended tax return Divida la cantidad de la línea 2 entre 365 (para años bisiestos, divida la cantidad de la línea 2 entre 366) . How to file an ammended tax return 3452 4. How to file an ammended tax return Multiplique la línea 1 por la línea 3. How to file an ammended tax return Ésta es su deducción. How to file an ammended tax return Anótela en la línea 6 del Anexo A (Formulario 1040). How to file an ammended tax return $214 Como los compradores de su antigua vivienda pagaron todos los impuestos, José y María también incluyen los $214 en el precio de venta de la antigua vivienda. How to file an ammended tax return Los compradores suman los $214 al costo de su vivienda. How to file an ammended tax return José y María fueron dueños de su nueva vivienda durante el año tributario para bienes raíces por 243 días (del 3 de mayo al 31 de diciembre, incluyendo la fecha de compra). How to file an ammended tax return Calculan su deducción tributaria sobre su nueva vivienda conforme a lo siguiente: Hoja de Trabajo 22-1. How to file an ammended tax return Cómo Calcular su Deducción por Impuestos sobre Bienes Raíces−Impuestos sobre Nueva Vivienda 1. How to file an ammended tax return Anote el total de los impuestos sobre bienes raíces del año tributario para bienes raíces $732 2. How to file an ammended tax return Anote el número de días del año tributario para bienes raíces que usted fue dueño de la propiedad 243 3. How to file an ammended tax return Divida la cantidad de la línea 2 entre 365 (para años bisiestos, divida la cantidad de la línea 2 entre 366) . How to file an ammended tax return 6658 4. How to file an ammended tax return Multiplique la línea 1 por la línea 3. How to file an ammended tax return Ésta es su deducción. How to file an ammended tax return Anótela en la línea 6 del Anexo A (Formulario 1040). How to file an ammended tax return $487 Como José y María pagaron todos los impuestos sobre la nueva vivienda, suman $245 ($732 pagados menos una deducción de $487) a su costo de la nueva vivienda. How to file an ammended tax return Los vendedores suman estos $245 a su precio de venta y deducen los $245 como impuesto sobre los bienes raíces. How to file an ammended tax return La deducción por el impuesto sobre bienes raíces de José y María por sus antiguas y nuevas viviendas es la suma de $214 y $487, o sea $701. How to file an ammended tax return Anotarán esta cantidad en la línea 6 del Anexo A (Formulario 1040). How to file an ammended tax return Ejemplo 2. How to file an ammended tax return Jorge y Helena Moreno compraron una nueva casa el 3 de mayo del año 2013. How to file an ammended tax return Su año tributario de bienes raíces para la nueva casa es el año natural. How to file an ammended tax return Los impuestos sobre bienes raíces para el año 2012 fueron gravados en el estado donde viven los Moreno el 1 de enero del año 2013. How to file an ammended tax return El plazo para pagar los impuestos venció el 31 de mayo del año 2013 y el 31 de octubre del año 2013. How to file an ammended tax return Los Moreno acordaron pagar todos los impuestos morosos después de la fecha de compra. How to file an ammended tax return Los impuestos sobre bienes raíces para el año 2012 fueron $680. How to file an ammended tax return Pagaron $340 el 31 de mayo del año 2012 y $340 el 31 de octubre del año 2013. How to file an ammended tax return Estos impuestos fueron para el año tributario de bienes raíces de 2012. How to file an ammended tax return Los Moreno no pueden deducirlos ya que no fueron dueños de la propiedad hasta el año 2013. How to file an ammended tax return En lugar de ello, tienen que añadir $680 al costo de su nueva vivienda. How to file an ammended tax return En enero del año 2014, los Moreno reciben su estado de cuenta del impuesto sobre bienes raíces del año 2013 por $752 y pagarán esta cantidad en el año 2014. How to file an ammended tax return Los Moreno fueron dueños de su nueva vivienda por 243 días (desde el 3 de mayo hasta el 31 de diciembre) durante el año tributario para bienes raíces de 2013. How to file an ammended tax return Calcularán su deducción tributaria para el año 2014 conforme a lo siguiente: Hoja de Trabajo 22-1. How to file an ammended tax return Cómo Calcular su Deducción por Impuestos sobre Bienes Raíces−Impuestos sobre Nueva Vivienda 1. How to file an ammended tax return Anote el total de los impuestos sobre bienes raíces del año tributario para bienes raíces $752 2. How to file an ammended tax return Anote el número de días del año tributario para bienes raíces que usted fue dueño de la propiedad 243 3. How to file an ammended tax return Divida la cantidad de la línea 2 entre 365 (para años bisiestos, divida la cantidad de la línea 2 entre 366) . How to file an ammended tax return 6658 4. How to file an ammended tax return Multiplique la línea 1 por la línea 3. How to file an ammended tax return Ésta es su deducción. How to file an ammended tax return Anótela en la línea 6 del Anexo A (Formulario 1040). How to file an ammended tax return $501 Los impuestos restantes de $251 (los $752 pagados menos una deducción de $501) que fueron pagados en el año 2014, junto con los $680 que fueron pagados en el año 2013, se suman al costo de su nueva vivienda. How to file an ammended tax return Debido a que se considera que los impuestos hasta la fecha de venta han sido pagados por el vendedor en la fecha de venta, éste tiene derecho a una deducción tributaria de $931 para el año 2013. How to file an ammended tax return Ésta es la suma de los $680 del año 2012 y los $251 por los 122 días durante los cuales fue dueño de la vivienda en el año 2013. How to file an ammended tax return El vendedor también tiene que incluir los $931 en el precio de venta cuando calcule la ganancia o pérdida en la venta. How to file an ammended tax return El vendedor debería ponerse en contacto con los Moreno en enero del año 2014 para averiguar cuánto impuesto sobre bienes raíces se debe pagar para el año 2013. How to file an ammended tax return Formulario 1099-S. How to file an ammended tax return   Para ciertas ventas o intercambios de bienes raíces, la persona encargada del cierre de la venta (generalmente el agente a cargo del cierre) prepara el Formulario 1099-S, Proceeds From Real Estate Transactions (Ganancias procedentes de transacciones de bienes raíces), en inglés, para declarar cierta información al IRS y al vendedor de la propiedad. How to file an ammended tax return El recuadro 2 del Formulario 1099-S es para las utilidades brutas de la venta y debería incluir la parte de la obligación tributaria por bienes raíces correspondiente al vendedor que el comprador pagará a partir de la fecha de la venta. How to file an ammended tax return El comprador incluye estos impuestos en la base del costo de la propiedad y el vendedor deduce esta cantidad como un impuesto pagado y lo incluye en el precio de venta de la propiedad. How to file an ammended tax return   Para una transacción de bienes raíces que incluya una vivienda, todo impuesto sobre bienes raíces que el vendedor haya pagado por adelantado pero que es la obligación del comprador aparece en el recuadro 5 del Formulario 1099-S. How to file an ammended tax return El comprador deduce esta cantidad como un impuesto sobre bienes raíces y el vendedor reduce esa misma cantidad de su deducción del impuesto sobre bienes raíces (o la incluye en el ingreso). How to file an ammended tax return Vea Reembolso (o rebaja) , más adelante. How to file an ammended tax return Impuestos depositados en plica. How to file an ammended tax return   Si su pago hipotecario mensual incluye una cantidad depositada en plica (puesta bajo la custodia de un tercero) para impuestos sobre bienes raíces, es posible que no pueda deducir toda la cantidad que fue depositada en plica. How to file an ammended tax return Puede deducir sólo el impuesto sobre bienes raíces que el tercero de hecho les pagó a las autoridades tributarias. How to file an ammended tax return Si el tercero no le avisa de la cantidad de impuesto sobre bienes raíces pagada en nombre suyo, póngase en contacto con el tercero o las autoridades tributarias para averiguar la cantidad que debe usar en su declaración. How to file an ammended tax return Tenencia en su totalidad. How to file an ammended tax return   Si usted y su cónyuge tuvieron propiedad conyugal en su totalidad y presentan declaraciones federales separadas, cada uno de ustedes puede deducir sólo los impuestos que cada uno de ustedes pagó sobre la propiedad. How to file an ammended tax return Personas divorciadas. How to file an ammended tax return   Si su acuerdo de divorcio o separación declara que usted tiene que pagar los impuestos sobre bienes raíces por una vivienda cuyos dueños son usted y su cónyuge, una parte de sus pagos podría ser deducible como pensión para el cónyuge divorciado y otra parte como impuestos sobre bienes raíces. How to file an ammended tax return Vea Impuestos y seguro en el capítulo 18 para más información. How to file an ammended tax return Asignaciones para la vivienda para ministros de una orden religiosa y personal militar. How to file an ammended tax return   Si es ministro de la iglesia o miembro de los servicios militares y recibe una asignación para su vivienda que puede excluir de sus ingresos, aún puede deducir todos los impuestos sobre bienes raíces que pague sobre su vivienda. How to file an ammended tax return Reembolso (o rebaja). How to file an ammended tax return   Si recibió un reembolso o una rebaja en el año tributario 2013 sobre bienes raíces que pagó ese año, tiene que reducir su deducción por la cantidad que se le ha reembolsado. How to file an ammended tax return Si recibió un reembolso o una rebaja en el año tributario 2013 sobre bienes raíces que dedujo en un año anterior (ya sea como deducción detallada o como aumento en la deducción estándar), generalmente tiene que incluir el reembolso o la rebaja en los ingresos del año en que lo reciba. How to file an ammended tax return Sin embargo, la cantidad que se incluye en los ingresos se limita a la cantidad de la deducción que disminuyó su impuesto en el año anterior. How to file an ammended tax return Para más información, vea Recuperación de Fondos en el capítulo 12. How to file an ammended tax return Tabla 22-1. How to file an ammended tax return ¿Qué Impuestos Puede Deducir? Tipo de Impuestos Puede Deducir No Puede Deducir Honorarios y Cargos Honorarios y cargos que son gastos de su ocupación o negocio o de la generación de ingresos. How to file an ammended tax return Honorarios y cargos que no son gastos de su ocupación o negocio o de la generación de ingresos, tales como cargos de licencias para conducir, inspección de vehículos, estacionamiento o cargos por servicios de agua (vea Impuestos y Cargos que no Puede Deducir ). How to file an ammended tax return     Multas y sanciones. How to file an ammended tax return Impuestos sobre los Ingresos Impuestos estatales y locales sobre los ingresos. How to file an ammended tax return Impuestos federales sobre los ingresos. How to file an ammended tax return   Impuestos extranjeros sobre los ingresos. How to file an ammended tax return Aportaciones del empleado a planes de seguro por incapacidad privados o voluntarios. How to file an ammended tax return   Aportaciones del empleado a fondos estatales, tal como se indica bajo Aportaciones a fondos de beneficios estatales . How to file an ammended tax return Impuestos generales estatales y locales sobre las ventas si opta por deducir impuestos estatales y locales sobre los ingresos. How to file an ammended tax return Impuestos Generales sobre las Ventas Impuestos generales estatales y locales sobre las ventas, incluyendo los impuestos de uso compensatorio. How to file an ammended tax return Impuestos estatales y locales sobre los ingresos si opta por deducir impuestos generales estatales y locales sobre las ventas. How to file an ammended tax return Otros Impuestos Impuestos que son gastos de su ocupación o negocio. How to file an ammended tax return Impuestos federales sobre artículos de uso y consumo, tal como el impuesto sobre gasolina, que no son gastos de su ocupación o negocio o de la generación de ingresos. How to file an ammended tax return   Impuestos sobre bienes que generan ingresos del alquiler o de regalías. How to file an ammended tax return Impuestos per cápita. How to file an ammended tax return   Impuestos sobre una profesión u ocupación. How to file an ammended tax return Vea el capítulo 28. How to file an ammended tax return     La mitad del impuesto sobre el trabajo por cuenta propia pagado. How to file an ammended tax return   Impuestos sobre Bienes Muebles Impuestos estatales y locales sobre bienes muebles. How to file an ammended tax return Aranceles de aduanas que no son gastos de su ocupación o negocio o de la generación de ingresos. How to file an ammended tax return Impuestos sobre Bienes Raíces Impuestos estatales y locales sobre bienes raíces. How to file an ammended tax return Impuestos sobre bienes raíces que se tratan como si hubiesen sido gravados a otra persona (vea División de los impuestos sobre bienes raíces entre compradores y vendedores ). How to file an ammended tax return   Impuestos extranjeros sobre bienes raíces. How to file an ammended tax return Impuestos para beneficios locales (con excepciones). How to file an ammended tax return Vea Cantidades Relacionadas con Bienes Raíces que no Puede Deducir . How to file an ammended tax return   La parte de los impuestos sobre bienes raíces del inquilino pagada por una sociedad anónima cooperativa de viviendas. How to file an ammended tax return Cargos por la recogida de basura y desperdicios (hay excepciones). How to file an ammended tax return Vea Cantidades Relacionadas con Bienes Raíces que no Puede Deducir . How to file an ammended tax return     Aumento del alquiler debido a impuestos sobre bienes raíces más altos. How to file an ammended tax return     Cuotas de la asociación de propietarios de viviendas. How to file an ammended tax return Cantidades Relacionadas con Bienes Raíces que no Puede Deducir Los pagos de los siguientes no suelen ser deducibles como impuestos sobre bienes raíces: Impuestos por beneficios locales. How to file an ammended tax return Cargos detallados por servicios (tales como cargos por la recogida de basura y desperdicios). How to file an ammended tax return Impuestos de traspaso (impuestos de timbre). How to file an ammended tax return Aumentos del alquiler ocasionados por aumentos en los impuestos sobre bienes raíces. How to file an ammended tax return Cuotas de la asociación de propietarios de vivienda. How to file an ammended tax return Impuestos por beneficios locales. How to file an ammended tax return   Los impuestos deducibles sobre bienes raíces no suelen incluir impuestos gravados por beneficios locales y mejoras que tienden a aumentar el valor de la propiedad. How to file an ammended tax return Estos incluyen impuestos por mejoras de calles, aceras o banquetas, cañerías principales, alcantarillado, instalaciones de estacionamiento público y mejoras parecidas. How to file an ammended tax return Debe aumentar la base de su propiedad por la cantidad pagada. How to file an ammended tax return   Los impuestos sobre beneficios locales se pueden deducir únicamente si son por mantenimiento, reparaciones o cargos de intereses relacionados con aquellos beneficios. How to file an ammended tax return Si sólo una parte de los impuestos es por mantenimiento, reparaciones o intereses, tiene que poder determinar cuánta fue la cantidad de dicha parte para reclamar la deducción. How to file an ammended tax return Si no puede determinar qué parte del impuesto es por mantenimiento, reparaciones o intereses, ninguna parte de éste es deducible. How to file an ammended tax return    Los impuestos sobre beneficios locales podrían incluirse en su factura del impuesto sobre bienes raíces. How to file an ammended tax return Si las autoridades tributarias (o prestamista hipotecario) no le proveen una copia de su factura del impuesto sobre bienes raíces, pídala. How to file an ammended tax return Debe usar las reglas indicadas anteriormente para determinar si puede deducir el impuesto sobre beneficios locales. How to file an ammended tax return Comuníquese con las autoridades tributarias si necesita información adicional sobre un cargo específico indicado en su factura del impuesto sobre bienes raíces. How to file an ammended tax return Cargos detallados por servicios. How to file an ammended tax return    Un cargo detallado por servicios sobre una propiedad o persona específica no es un impuesto, aun si el cargo se paga a las autoridades tributarias. How to file an ammended tax return Por ejemplo, no puede deducir el cargo como un impuesto sobre bienes raíces si es: Un cargo unitario por el abastecimiento de un servicio (tal como un cargo de $5 que se cobra por cada 1,000 galones de agua que use), Un cargo periódico por un servicio residencial (tal como un cargo de $20 al mes o $240 al año que se le cobra a cada propietario de viviendas por la recogida de basura) o Un cargo fijo que se cobra por un solo servicio provisto por su gobierno (tal como un cargo de $30 por cortar el césped por haberla dejado crecer más de lo permitido conforme al reglamento local). How to file an ammended tax return    Tiene que revisar su factura del impuesto sobre bienes raíces para determinar si algún cargo detallado no deducible, como los que se enumeran anteriormente, se ha incluido en la factura. How to file an ammended tax return Si las autoridades tributarias (o el prestamista hipotecario) no le proveen una copia de su factura del impuesto sobre bienes raíces, pídala. How to file an ammended tax return Excepción. How to file an ammended tax return   Los cargos que se utilizan para mantener o mejorar servicios (tal como la recogida de basura o la protección policial o contra incendios) son deducibles como impuestos sobre bienes raíces si: Los cargos se gravan a una tasa similar para todos los bienes en la jurisdicción que impone el impuesto, Los fondos recaudados no tienen designación específica; en vez de ello, están mezclados con fondos fiscales generales y Los fondos utilizados para mantener y mejorar servicios no se limitan a la cantidad de dichos cargos recaudados ni están determinados por dicha cantidad. How to file an ammended tax return Impuestos de traspaso (impuestos de timbre). How to file an ammended tax return   No se pueden deducir los impuestos de traspaso ni impuestos similares, ni los cargos sobre la venta de una vivienda personal. How to file an ammended tax return Si los paga el vendedor, son gastos de la venta y reducen la cantidad generada por la venta. How to file an ammended tax return Si los paga el comprador, se incluyen en la base del costo de los bienes. How to file an ammended tax return Aumento del alquiler debido a impuestos sobre bienes raíces más altos. How to file an ammended tax return   Si su arrendador aumenta su alquiler en forma de recargo tributario (surcharge) debido a un aumento de los impuestos sobre bienes raíces, no puede deducir dicho aumento como impuesto. How to file an ammended tax return Cuotas de la asociación de propietarios de vivienda. How to file an ammended tax return   Estos cargos no se pueden deducir porque son gravados por la asociación de propietarios de vivienda y no por el gobierno estatal o local. How to file an ammended tax return Impuestos sobre Bienes Muebles El impuesto sobre bienes muebles es deducible si es un impuesto estatal o local que: Se cobra sobre bienes muebles, Se basa únicamente en el valor de los bienes muebles y Se cobra anualmente, aunque se pague más o menos una vez al año. How to file an ammended tax return Se puede considerar que un impuesto que reúna los requisitos anteriores ha sido cobrado sobre bienes muebles aunque sea para el ejercicio de un privilegio. How to file an ammended tax return Por ejemplo, un impuesto anual basado en el valor reúne los requisitos como impuesto sobre bienes muebles, aunque se denomine un cargo de registro y sea para el privilegio de registrar automóviles o utilizarlos en las carreteras. How to file an ammended tax return Si el impuesto se basa parcialmente en el valor y parcialmente en otros criterios, puede reunir los requisitos en parte. How to file an ammended tax return Ejemplo. How to file an ammended tax return El estado en el que vive cobra un impuesto anual del 1% del valor, más 50 centavos por quintal (cien libras de peso) de un vehículo por el registro del mismo. How to file an ammended tax return Usted pagó $32 basados en el valor ($1,500) y peso (3,400 libras) de su automóvil. How to file an ammended tax return Puede deducir $15 (1% x $1,500) como un impuesto sobre bienes muebles, ya que esa parte se basa en el valor. How to file an ammended tax return Los $17 restantes ($0. How to file an ammended tax return 50 x 34), basados en el peso, no se pueden deducir. How to file an ammended tax return Impuestos y Cargos que no Puede Deducir Muchos impuestos del gobierno federal, estatal y local no son deducibles porque no pertenecen a las categorías mencionadas anteriormente. How to file an ammended tax return Otros impuestos y cargos, tales como los impuestos federales sobre los ingresos, no son deducibles debido a que la ley tributaria prohibe específicamente la deducción de éstos. How to file an ammended tax return Vea la Tabla 22-1. How to file an ammended tax return Los impuestos y cargos que generalmente no se pueden deducir incluyen los siguientes: Impuestos sobre la nómina. How to file an ammended tax return Esto incluye los impuestos del Seguro Social, Medicare e impuestos sobre la jubilación ferroviaria retenidos de su paga. How to file an ammended tax return No obstante, una mitad del impuesto que usted paga sobre el trabajo por cuenta propia es deducible. How to file an ammended tax return Asimismo, es posible que los impuestos del Seguro Social y otros impuestos laborales sobre la nómina que usted paga sobre el salario de un empleado doméstico se puedan incluir en los gastos médicos deducibles o en los gastos del cuidado de hijos que le permitan reclamar el crédito por gastos del cuidado de menores y dependientes. How to file an ammended tax return Para más información, vea los capítulos 21 y 32. How to file an ammended tax return Impuestos sobre caudales hereditarios, herencias, legados o sucesiones. How to file an ammended tax return No obstante, puede deducir la parte del impuesto sobre la herencia atribuible al ingreso proveniente de un difunto si usted, como beneficiario, tiene que incluir dicho ingreso en su propio ingreso bruto. How to file an ammended tax return En este caso, deduzca el impuesto sobre la herencia como deducción miscelánea no sujeta al límite del 2% del ingreso bruto ajustado. How to file an ammended tax return Para más información, vea la Publicación 559, Survivors, Executors, and Administrators (Sobrevivientes, albaceas y administradores), en inglés. How to file an ammended tax return Impuestos federales sobre los ingresos. How to file an ammended tax return Incluye impuestos sobre los ingresos retenidos de su paga. How to file an ammended tax return Multas y sanciones. How to file an ammended tax return No puede deducir multas y sanciones pagadas a un gobierno por la violación de alguna ley, incluidas cantidades afines de garantía que haya perdido. How to file an ammended tax return Impuestos sobre donaciones. How to file an ammended tax return Cargos por licencias. How to file an ammended tax return No puede deducir cargos por licencias para propósitos personales (cargos por licencia matrimonial, licencias para conducir y permiso para perros). How to file an ammended tax return Impuestos per cápita. How to file an ammended tax return No puede deducir los impuestos per cápita estatales o locales. How to file an ammended tax return Muchos impuestos y cargos que no se enumeraron anteriormente tampoco pueden ser deducidos, a menos que sean gastos ordinarios y necesarios de una actividad comercial o una actividad que genere ingresos. How to file an ammended tax return Para otros cargos que no se pueden deducir, vea Cantidades Relacionadas con Bienes Raíces que no Puede Deducir , anteriormente. How to file an ammended tax return Dónde se Anotan las Deducciones Los impuestos se deducen en los siguientes anexos: Impuestos estatales y locales sobre los ingresos. How to file an ammended tax return    Estos impuestos se deducen en la línea 5 del Anexo A (Formulario 1040), aunque su única fuente de ingresos sea de negocios, alquileres o regalías. How to file an ammended tax return Marque el recuadro a en la línea 5. How to file an ammended tax return Impuestos generales sobre las ventas. How to file an ammended tax return   Los impuestos sobre las ventas se deducen en la línea 5 del Anexo A (Formulario 1040). How to file an ammended tax return Usted tiene que marcar el recuadro b en la línea 5. How to file an ammended tax return Si elige deducir estos impuestos, no puede deducir impuestos estatales y locales sobre los ingresos en el recuadro a de la línea 5 del Anexo A (Formulario 1040). How to file an ammended tax return Impuestos extranjeros sobre los ingresos. How to file an ammended tax return   Por lo general, los impuestos que paga a un país extranjero o una posesión (territorio no autónomo) estadounidense pueden ser reclamados como una deducción detallada en la línea 8 del Anexo A (Formulario 1040) o como un crédito a su favor para su impuesto sobre el ingreso de los EE. How to file an ammended tax return UU. How to file an ammended tax return en la línea 47 del Formulario 1040. How to file an ammended tax return Para reclamar el crédito, es posible que tenga que llenar y adjuntar el Formulario 1116, en inglés. How to file an ammended tax return Para más información, vea el capítulo 37 de esta publicación, las Instrucciones del Formulario 1040 o la Publicación 514, estos dos últimos en inglés. How to file an ammended tax return Impuestos sobre bienes raíces e impuestos sobre bienes muebles. How to file an ammended tax return    Los impuestos sobre bienes raíces e impuestos sobre bienes muebles se anotan en las líneas 6 y 7, respectivamente, del Anexo A (Formulario 1040), a menos que se paguen sobre bienes utilizados en su negocio. How to file an ammended tax return En tal caso, se anotan en el Anexo C, Anexo C-EZ o Anexo F (Formulario 1040). How to file an ammended tax return Los impuestos sobre propiedad que genere ingresos de alquiler o de regalías se anotan en el Anexo E (Formulario 1040). How to file an ammended tax return Impuestos sobre el trabajo por cuenta propia. How to file an ammended tax return    Deduzca la mitad de su impuesto sobre el trabajo por cuenta propia en la línea 27 del Formulario 1040. How to file an ammended tax return Otros impuestos. How to file an ammended tax return    Todos los demás impuestos deducibles se anotan en la línea 8 del Anexo A (Formulario 1040). How to file an ammended tax return Prev  Up  Next   Home   More Online Publications

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The How To File An Ammended Tax Return

How to file an ammended tax return Publication 957 - Main Content Table of Contents 1. How to file an ammended tax return What is Back Pay?Reporting Back Pay Back Pay Under a Statute Nonstatutory Back Pay Format for Report to the SSA Questions 2. How to file an ammended tax return Special Wage PaymentsReporting Special Wage Payments Reporting Nonstatutory (Nonqualified) Stock Options as Special Wage Payments Nonqualified Deferred Compensation and Section 457 Plans Additional Reporting Examples for Nonqualified Deferred Compensation (NQDC) PlansSpecial rule for box 11 of Form W-2 (distributions and deferral in the same year). How to file an ammended tax return 1. How to file an ammended tax return What is Back Pay? Back pay is pay received in a tax year(s) for actual or deemed employment in an earlier tax year(s). How to file an ammended tax return For social security coverage and benefit purposes, all back pay, whether or not under a statute, is wages if it is payment for covered employment. How to file an ammended tax return Damages for personal injury, interest, penalties, and legal fees included with back pay awards are not wages. How to file an ammended tax return Report all back pay. How to file an ammended tax return However, the tax year(s) for which back pay is credited as wages for social security purposes is different if it is awarded under a statute. How to file an ammended tax return See Back Pay Under a Statute , later, for more information. How to file an ammended tax return Reporting Back Pay The Internal Revenue Service (IRS) and the SSA consider back pay awards to be wages. How to file an ammended tax return However, for income tax purposes, the IRS treats all back pay as wages in the year paid. How to file an ammended tax return Employers should use Form W-2, Wage and Tax Statement, or electronic wage reports to report back pay as wages in the year they actually pay the employee. How to file an ammended tax return The SSA no longer accepts reports on tapes, cartridges, and diskettes. How to file an ammended tax return Example. How to file an ammended tax return In 2012, Terry Morris earned wages of $50,000. How to file an ammended tax return In the same year, she received $100,000 in settlement of a back pay case against her employer that covered the periods January 2007 through December 2011. How to file an ammended tax return Her employer properly reflected social security wages of $110,100 and Medicare wages of $150,000 on her 2012 Form W-2. How to file an ammended tax return However, if an employer did not include back pay wages on a previously filed Form W-2, magnetic media, or electronically filed wage report, the employer should prepare a wage correction report, Form W-2c, Corrected Wage and Tax Statement, or electronically filed report, to add the back pay award to the wages previously reported. How to file an ammended tax return Example. How to file an ammended tax return If, in the above example, Terry Morris' employer had prepared her 2012 Form W-2 reporting social security and Medicare wages of only $50,000 each, the employer would have to correct that report. How to file an ammended tax return A Form W-2c correcting the 2012 Form W-2 would show previously reported social security and Medicare wages of $50,000 and the correct amount of $110,100 for social security wages and $150,000 for Medicare wages. How to file an ammended tax return SSA treatment of back pay under a statute. How to file an ammended tax return   Under the law, the SSA credits back pay awarded under a statute to an individual's earnings record in the period(s) the wages should have been paid. How to file an ammended tax return This is important because wages not credited to the proper year may result in lower social security benefits or failure to meet the requirements for benefits. How to file an ammended tax return   However, back pay under statute payments will remain posted to the employee's social security earnings record in the year reported on Form W-2 (or Form W-2c) unless the employer or employee notifies the SSA (in a separate, special report) of the back pay under a statute payment. How to file an ammended tax return Then, the SSA can allocate the statutory back pay to the appropriate periods. How to file an ammended tax return   If a back pay award is not made under a statute, the SSA credits back pay as wages in the year paid. How to file an ammended tax return    If employers do notify the SSA of this payment, they should prepare a special report (with the information noted below) and send it to: Social Security Administration Attn: CPS Back Pay Staff 7-B-15 SWT 1500 Woodlawn Drive Baltimore, MD 21241-0001 Be sure to send this special report to the above address because the SSA handles it separately from other reports. How to file an ammended tax return    If you paid the back pay award in the same tax year to which it applies, report the wages on that year's Form W-2. How to file an ammended tax return No further action is necessary. How to file an ammended tax return Example. How to file an ammended tax return In 2012, Judy Wilson received a salary of $30,000 and a back pay under statute award of $2,000 for the period January through June 2012. How to file an ammended tax return Her employer properly reported wages of $32,000 for social security and Medicare on her 2012 Form W-2. How to file an ammended tax return No further action is necessary. How to file an ammended tax return Information the SSA needs to properly credit back pay under a statute (special report). How to file an ammended tax return   After you complete the special report, you or the employee should send it to the SSA when or after you submit the Form W-2 (on paper or electronically) to the SSA for the year you pay the statutory back pay to the employee. How to file an ammended tax return There is no statute of limitations on the filing of the special report to enable the SSA to allocate the wages. How to file an ammended tax return The special report must include the following information. How to file an ammended tax return The employer's name, address, and employer identification number (EIN). How to file an ammended tax return A signed statement citing the federal or state statute under which the payment was made. How to file an ammended tax return If the statute is not identified, the SSA will assume the payment was not under a statute and will not allocate to earlier period(s). How to file an ammended tax return The name and telephone number of a person to contact. How to file an ammended tax return The SSA may have additional questions concerning the back pay case or the individual employee's information. How to file an ammended tax return A list of employees receiving the payment and the following information for each employee: The tax year you paid and reported the back pay. How to file an ammended tax return The employee's social security number (SSN). How to file an ammended tax return The employee's name (as shown on his or her social security card). How to file an ammended tax return The amount of the back pay award excluding any amounts specifically designated otherwise, for example, damages for personal injury, interest, penalties, and legal fees. How to file an ammended tax return The period(s) the back pay award covers (beginning and ending dates—month and year). How to file an ammended tax return The other wages paid subject to social security and/or Medicare taxes and reported in the same year as the back pay award (if none, show zero)*. How to file an ammended tax return Do not include the back pay award shown in that wage report. How to file an ammended tax return If you originally submitted the report under an establishment number, show that number and the amount of money that is to remain under that establishment number. How to file an ammended tax return The amount to allocate to each reporting period*. How to file an ammended tax return This includes any amount you want allocated (if applicable) to the tax year of the award payment. How to file an ammended tax return If you do not give the SSA specific amounts to allocate, the SSA does the allocation by dividing the back pay award by the number of months or years covered by the award. How to file an ammended tax return *Note. How to file an ammended tax return   For periods before January 1, 1978 (before January 1, 1981, for state and local government employers covered by a Section 218 agreement), show the wage amounts for each calendar quarter ending March 31, June 30, September 30, and December 31. How to file an ammended tax return For all tax years, show and identify the social security and/or Medicare Qualified Government Employment (MQGE) wages (where applicable) separately. How to file an ammended tax return MQGE is applicable to federal employees beginning in 1983, and for certain state and local government employees beginning in 1986. How to file an ammended tax return For tax years 1991 and later, list the social security and Medicare wages separately. How to file an ammended tax return If you originally reported the individual's wages under an establishment or payroll record unit number, show the amount of wages to remain in the award year for that number and furnish that number to the SSA along with the EIN. How to file an ammended tax return Back Pay Under a Statute Back pay awarded under a statute is a payment by an employer following an award, determination, or agreement approved or sanctioned by a court or government agency responsible for enforcing a federal or state statute that protects an employee's right to employment or wages. How to file an ammended tax return Examples of pertinent statutes include: Age Discrimination in Employment Act, Americans with Disabilities Act, Equal Pay Act, Fair Labor Standards Act, National Labor Relations Act, State minimum wage laws, and State statutes that protect rights to employment and wages. How to file an ammended tax return Payments based on laws that have a similar effect to those listed above also may qualify as payments made under a statute. How to file an ammended tax return Back pay awards, under some of the statutes listed above, may be compensation for personal injury and not pay for employment. How to file an ammended tax return Such awards are not wages for social security coverage purposes. How to file an ammended tax return If a court-approved or sanctioned settlement agreement states that the agreement is not an admission of discrimination, liability, or act of wrongdoing, the statement does not change the nature of a back pay award. How to file an ammended tax return The payments made in such a settlement may still be back pay and wages under the rules discussed here. How to file an ammended tax return Nonstatutory Back Pay A payment for back wages negotiated between an employer and employee without an award, determination, or agreement approved or sanctioned by a court or government agency, the payment is not made under a statute. How to file an ammended tax return Delayed wage payments and retroactive pay increases resulting from union negotiation or payments under local ordinances or regulations are back pay and are wages. How to file an ammended tax return However, they are not payments made under a statute. How to file an ammended tax return If you are uncertain whether the back pay award was under a qualified statute, you may need to contact your personnel department or legal counsel or the attorney who filed the suit. How to file an ammended tax return Format for Report to the SSA Use the format shown in Table 1, later, to send the SSA the information needed to properly credit back pay under a statute. How to file an ammended tax return In a cover letter, include: Name and address of the employer, Statute under which you paid the back pay, Name and telephone number of the employer contact, and Signature of the reporting official. How to file an ammended tax return Under certain circumstances, back pay may be a special wage payment and excluded from wages counted under the social security earnings test. How to file an ammended tax return If you pay back pay to an employee age 61 or older, report it to the SSA in accordance with this section. How to file an ammended tax return Read Special Wage Payments, later, for additional reporting instructions. How to file an ammended tax return Questions If you have questions concerning back pay under a statute, call the SSA at 1-800-772-6270. How to file an ammended tax return Exception. How to file an ammended tax return   If you are a state or local government employer who was covered by an agreement under Section 218 of the Social Security Act before January 1, 1987, and you paid a back pay award before January 1, 1987, which you did not report to the SSA, contact your state Social Security Administrator's office. How to file an ammended tax return Table 1. How to file an ammended tax return Format for Report (Under Covering Letter) to Request SSA to Allocate Back Pay Under Statute Wages Employer's EIN: xx-xxxxxxx Tax Year in Which Award Payment Was Paid: 2012 (1) SSN and Employee Name (2)1 Award Amount and Period(s) (3)2,3 Other Soc. How to file an ammended tax return Sec. How to file an ammended tax return /Med. How to file an ammended tax return Wages Paid In Award Year (4)3 Allocation     Soc. How to file an ammended tax return Sec. How to file an ammended tax return Med. How to file an ammended tax return /MQGE Year Soc. How to file an ammended tax return Sec. How to file an ammended tax return Med. How to file an ammended tax return /MQGE xxx-xx-xxxx HELEN T. How to file an ammended tax return SMITH $100,000 1/2009 - 12/2012 $40,000 $40,000 2009 2010 2011 2012 $20,000 25,000 27,000 28,000 $20,000 25,000 27,000 28,000 xxx-xx-xxxx SAM W. How to file an ammended tax return EVANS 30,000 7/89-12/91 -0- -0- 1989 1990 1991   6,000 12,000 12,000 xxx-xx-xxxx ROLAND S. How to file an ammended tax return ADAMS 15,000 7/80-12/81 -0- -0- 9/80 12/80 1981 3,500 3,500 8,000   1Exclude amounts specifically designated as damages, penalties, etc. How to file an ammended tax return  2Exclude the amount of back pay, if any, included in that amount. How to file an ammended tax return  3For periods before January 1, 1978 (and for state and local government (Section 218) employers before January 1, 1981), show the wage amounts by calendar quarters. How to file an ammended tax return The social security and/or Medicare Qualified Government Employment (MQGE) wages (where applicable) must be shown separately FOR ALL YEARS. How to file an ammended tax return (Wages subject ONLY to MQGE would be shown in the Medicare/MQGE column; no wages would be shown in the Soc. How to file an ammended tax return Sec. How to file an ammended tax return column. How to file an ammended tax return ) For tax years 1991 and later, the social security and Medicare wages must be listed separately. How to file an ammended tax return Explanation of examples. How to file an ammended tax return Helen T. How to file an ammended tax return Smith–The back pay award, excluding interest, was $100,000 for the periods 1/2009-12/2012. How to file an ammended tax return In 2012, this employee was also paid $40,000 in other wages. How to file an ammended tax return (Her Form W-2 for 2012 reported $110,100 for social security and $140,000 for Medicare. How to file an ammended tax return The SSA allocation will result in adjusted posted wages of $68,000 for social security and $68,000 for Medicare for 2012. How to file an ammended tax return ) Sam W. How to file an ammended tax return Evans–The back pay award was $30,000 for the periods 7/89-12/91. How to file an ammended tax return This employee was hired in 1989 and was subject to MQGE only. How to file an ammended tax return He was no longer employed by this governmental employer in 2012. How to file an ammended tax return (His Form W-2 for 2012 reported $30,000 for social security and $30,000 for Medicare. How to file an ammended tax return After the SSA allocation, he will not have any net posted wages for 2012. How to file an ammended tax return ) Roland S. How to file an ammended tax return Adams–The back pay award was $15,000 for the periods 7/80-12/81. How to file an ammended tax return He was no longer employed by this state and local government (Section 218) employer in 2012. How to file an ammended tax return (His Form W-2 for 2012 reported $15,000 for social security and $15,000 for Medicare; after the SSA allocation, he will not have any net posted wages for 2012. How to file an ammended tax return ) If the state Social Security Administrator's office needs more information, they can contact the SSA at the following address:   Social Security Administration Office of Income Security Programs Office of Earnings and Program Integrity Policy 6401 Security Boulevard 2506 OPS Baltimore, MD 21235 2. How to file an ammended tax return Special Wage Payments A special wage payment (SWP) is an amount paid by an employer to an employee (or former employee) for services performed in a prior year. How to file an ammended tax return Employers should report to the SSA special wage payments made to employees and former employees who are recipients of social security retirement benefits. How to file an ammended tax return Special wage payments made to a retired employee receiving social security or to an employee who continues to work while receiving social security benefits may reduce the benefits the individual receives if not reported to the SSA. How to file an ammended tax return Special wage payments may include (but are not limited to): Accumulated sick and vacation pay, Back pay, Bonuses, Deferred compensation, Payments because of retirement, Sales commissions, Severance pay, and Stock options. How to file an ammended tax return Note. How to file an ammended tax return Payments made after retirement that are part of the normal payroll cycle should not be routinely reported as special wage payments. How to file an ammended tax return Earnings Test. How to file an ammended tax return   Benefits paid to a social security beneficiary under full retirement age may be reduced if the beneficiary continues to work. How to file an ammended tax return The SSA uses the information in boxes 1, 3, and 5 of Form W-2 to determine the beneficiary's current year earnings. How to file an ammended tax return Special wage payments, which are for services performed in a prior year, will increase the current year earnings on Form W-2, which also may result in a reduction in the beneficiary's benefits. How to file an ammended tax return If a benefit is reduced because of a special wage payment, the beneficiary must get documentation from the employer before the SSA can restore the deducted portion. How to file an ammended tax return Therefore, employer reports of special wage payments help prevent incorrect benefit reductions. How to file an ammended tax return Reporting Special Wage Payments Employers must report special wage payments for income tax purposes and social security and Medicare taxes in the year received. How to file an ammended tax return Report income, social security, and/or Medicare taxes for special wage payments on Form W-2. How to file an ammended tax return See Nonqualified Deferred Compensation and Section 457 Plans, later, for reporting nonqualified deferred compensation plan deferrals and payments on Form W-2. How to file an ammended tax return In addition, report to the SSA special wage payments made during the reporting year to retired employees and employees who continue to work while receiving social security benefits. How to file an ammended tax return Submit reports after the close of the tax year. How to file an ammended tax return To avoid delays in processing, submit reports in time to reach the SSA by April 1. How to file an ammended tax return Use one of the following reporting methods. How to file an ammended tax return Electronic reporting. How to file an ammended tax return   Special wage payment files can be sent electronically by logging onto Business Services Online (BSO) via the socialsecurity. How to file an ammended tax return gov website. How to file an ammended tax return BSO enables organizations and authorized individuals to conduct business with and submit confidential information to the Social Security Administration. How to file an ammended tax return You must register to use this website. How to file an ammended tax return The web address is www. How to file an ammended tax return socialsecurity. How to file an ammended tax return gov/bso/bsowelcome. How to file an ammended tax return htm. How to file an ammended tax return   Use the specifications and record layout shown in  Table 2, later. How to file an ammended tax return Only one file at a time may be submitted. How to file an ammended tax return If your file is large (>10MB), or you have a slow internet connection, the transmission will be faster if the file is zipped. How to file an ammended tax return A zipped file contains a file that has been compressed to reduce its file size. How to file an ammended tax return WinZip and PKZIP are examples of acceptable compression packages. How to file an ammended tax return   Electronic submissions not meeting the specifications in Table 2 will be rejected. How to file an ammended tax return Paper listing. How to file an ammended tax return   A paper listing can be used to report special wage payments to several employees. How to file an ammended tax return Use the format shown in Table 3, later. How to file an ammended tax return Submit paper listings to the local SSA office nearest your place of business. How to file an ammended tax return Visit www. How to file an ammended tax return socialsecurity. How to file an ammended tax return gov/locator to find a Social Security office near you. How to file an ammended tax return Form SSA-131. How to file an ammended tax return   Use Form SSA-131 to report special wage payments made to an employee. How to file an ammended tax return Also use this form to report nonqualified deferred compensation and section 457 plan deferrals and payments that could not be reported in box 11 of Form W-2. How to file an ammended tax return    This image is too large to be displayed in the current screen. How to file an ammended tax return Please click the link to view the image. How to file an ammended tax return Publication 957 Reporting Back Pay to the Social Security Administration Instructions for Form SSA–131   EMPLOYER INSTRUCTIONS FOR COMPLETING SPECIAL WAGE PAYMENT FORM 1. How to file an ammended tax return Provide the EIN that was used or will be used to report the employee's wages on the Form W-2. How to file an ammended tax return 2. How to file an ammended tax return Enter the date the employee retired. How to file an ammended tax return Enter “Not Retired” if the employee has not retired. How to file an ammended tax return 3. How to file an ammended tax return Enter the date that the employee last performed services; was not expected to return to work; and was not subject to recall to render additional services. How to file an ammended tax return This date should be the same as or earlier than the date in item “2”. How to file an ammended tax return Enter “Not Retired” if the employee has not retired. How to file an ammended tax return 4. How to file an ammended tax return Enter the wages that were paid to the employee in the tax year that were for services that were performed in years prior to the tax year or that were paid on account of retirement. How to file an ammended tax return  Examples (not all inclusive) of payments to be included: Payments in lieu of vacation that were earned in a year prior to the tax year. How to file an ammended tax return Accumulated sick payments which were paid in a lump sum based on “retirement” as the sole condition of payment. How to file an ammended tax return Accumulated sick payments paid at or after the date in item 3, which were earned in a year prior to the tax year. How to file an ammended tax return Payments “on account of retirement”–dismissal, severance or termination pay paid because of retirement. How to file an ammended tax return Bonuses which are paid pursuant to a prior contract, agreement or promise causing the employee to expect such payments regularly; or announced to induce the employee to work more steadily, rapidly or efficiently or to remain with the employer. How to file an ammended tax return Stock Options. How to file an ammended tax return   Do not include in item “4” payments: For annual, sick, holiday, or vacation pay if used (absence from work) prior to the date of retirement (earlier of items “2” or “3”). How to file an ammended tax return That were reported or will be reported under “Nonqualified Plans” on the Form W-2. How to file an ammended tax return That were deducted from the employee's wages and paid to a deferred compensation plan (e. How to file an ammended tax return g. How to file an ammended tax return , 401k). How to file an ammended tax return Employees health and dental plan benefits (non-covered/non-taxable for Social Security Wages). How to file an ammended tax return Bonuses earned and paid in the tax year. How to file an ammended tax return 5. How to file an ammended tax return Check whether payments listed in item 4 will be made for years after the tax year. How to file an ammended tax return If yes, please show the amounts and years in which these will be paid, if known. How to file an ammended tax return 6. How to file an ammended tax return Nonqualified deferred compensation and section 457 plans only. How to file an ammended tax return If you were unable to report nonqualified deferred compensation or section 457 plan payments and deferrals (contributions) on Form W-2 because both payments and deferrals occurred during the year, show the amount of wages earned by the employee during the tax year. How to file an ammended tax return Generally, the wages earned will be the compensation reported in block 1 of Form W-2 less payments from a nonqualified deferred compensation (or 457) plan, but including any amounts deferred under the plan during the tax year (See IRS Publication 957). How to file an ammended tax return Paperwork/Privacy Act Notice: This report is authorized by regulation 20 CFR 404. How to file an ammended tax return 702. How to file an ammended tax return The information that you provide will be used in making a determination regarding the amount of Social Security benefits payable to the above named individual. How to file an ammended tax return While your response is voluntary, if you do not respond we may not be able to make a correct determination regarding the amount of Social Security benefits payable to the above named individual for the year in question. How to file an ammended tax return We may also use the information you give us when we match records by computer. How to file an ammended tax return Matching programs compare our records with those of other Federal, State, or local government agencies. How to file an ammended tax return Many agencies may use matching programs to find or prove that a person qualifies for benefits paid by the Federal Government. How to file an ammended tax return The law allows us to do this even if you do not agree to it. How to file an ammended tax return Explanations about these and other reasons why information you provide us may be used or given out are available in Social Security Offices. How to file an ammended tax return If you want to learn more about this, contact any Social Security Office. How to file an ammended tax return The Paperwork Reduction Act: This information collection meets the clearance requirements of 44 U. How to file an ammended tax return S. How to file an ammended tax return C. How to file an ammended tax return §3507, as amended by Section 2 of the Paperwork Reduction Act of 1995. How to file an ammended tax return You are not required to answer these questions unless we display a valid Office of Management and Budget control number. How to file an ammended tax return We estimate that it will take you about 20 minutes to read the instructions, gather the necessary facts, and answer the questions. How to file an ammended tax return Form SSA-131 (8-2001) EF (06-2002)   Submit Form SSA-131 to the SSA office nearest your place of business. How to file an ammended tax return Or, the employee can submit it to the SSA office handling the claim. How to file an ammended tax return You or the employee must submit this form before the SSA can exclude the special wage payments for purposes of the earnings test. How to file an ammended tax return If reporting on more than one employee, complete a separate Form SSA-131 for each employee or use the paper listing format (except for reporting nonqualified and section 457 plan deferrals and payments) in Table 3. How to file an ammended tax return Do not report payments from nonqualified deferred compensation or section 457 plans that were reported in box 11 of Form W-2. How to file an ammended tax return Use Form SSA-131 if deferrals to and payments from nonqualified or section 457 plans occurred during the tax year. How to file an ammended tax return Reporting Nonstatutory (Nonqualified) Stock Options as Special Wage Payments A nonstatutory (nonqualified) option to purchase stock which is exercised in a year after the year in which the option was earned is a special wage payment. How to file an ammended tax return It should not count for the social security earnings test. How to file an ammended tax return Nonstatutory (nonqualified) options exercised as special wage payments by retired employees or employees who continue to work while receiving social security benefits should be reported by employers using the above reporting methods. How to file an ammended tax return Nonqualified Deferred Compensation and Section 457 Plans A nonqualified deferred compensation plan is a plan or arrangement established and maintained by an employer for one or more of its employees that provides for the deferral of compensation, but does not meet the requirements for a tax-qualified deferred compensation plan. How to file an ammended tax return For social security and Medicare purposes, deferred compensation plans for employees of state and local governments (section 457 plans) are treated the same as nonqualified plans. How to file an ammended tax return Nonqualified and section 457 plans are reported differently than other special wage payments. How to file an ammended tax return See Reporting Amounts Deferred to Nonqualified and Section 457 Plans below for specific instructions. How to file an ammended tax return Reporting Amounts Deferred to Nonqualified and Section 457 Plans Generally, when the related services are performed, nonqualified deferred compensation is subject to social security and Medicare tax when deferred. How to file an ammended tax return However, if nonqualified and section 457 plans contain provisions that delay the employee's right to receive payments from the plan, a period of substantial risk of forfeiture exists. How to file an ammended tax return The plans' deferrals, or contributions, are not subject to social security and Medicare taxes until the period of substantial risk of forfeiture ends. How to file an ammended tax return No risk of forfeiture. How to file an ammended tax return   If there is no risk of forfeiture, report wage amounts deferred to a nonqualified deferred compensation or section 457 plan in box 3 (up to the wage base maximum) and/or box 5 of Form W-2. How to file an ammended tax return Example. How to file an ammended tax return Company X's nonqualified deferred compensation plan allows the deferral of up to $20,000 of employee salaries each year. How to file an ammended tax return The plan has no risk of forfeiture. How to file an ammended tax return In 2012, Employee A defers $20,000 to the plan from a total salary of $200,000. How to file an ammended tax return Form W-2 Completion Amount Box 1 $200,000 Box 3* 110,100 Box 5 200,000 *Wage base maximum for tax year 2012 Risk of forfeiture lapses before retirement. How to file an ammended tax return   If the substantial risk of forfeiture lapses before the employee retires, report all past contributions to the plan (or the value of the plan), including accumulated earned interest, in box 3 (up to the wage base maximum) and/or box 5 of Form W-2. How to file an ammended tax return The accumulated deferrals are reported along with any other social security and Medicare wages earned during the year. How to file an ammended tax return   Report in box 11 of Form W-2 the amount of deferrals, including any accumulated interest, that became taxable for social security and Medicare taxes during the year (but were for prior year services) because the deferred amounts were no longer subject to a substantial risk of forfeiture. How to file an ammended tax return If the employee continues working, future deferrals are social security and Medicare wages when they are earned. How to file an ammended tax return    Do not include in box 11 deferrals that are included in boxes 3 and/or 5 and that are for current year services. How to file an ammended tax return Risk of forfeiture lapses at retirement. How to file an ammended tax return   When an employee's right to a payment is contingent upon working until retirement, report all past contributions to the plan (or the value of the plan), including accumulated earned interest, as social security and/or Medicare wages in the year of retirement. How to file an ammended tax return Add the amount to other wages paid in that year, and enter in box 3 (up to the wage base maximum) and/or box 5 of Form W-2. How to file an ammended tax return   Report in box 11 of Form W-2 the amount of deferrals, including any accumulated interest, that became taxable for social security and Medicare taxes during the year (but were for prior year services) because the deferred amounts were no longer subject to a substantial risk of forfeiture. How to file an ammended tax return    Do not include in box 11 deferrals that are included in boxes 3 and/or 5 and that are for current year services. How to file an ammended tax return Example—risk of forfeiture. How to file an ammended tax return At the end of the risk-of-forfeiture period for Company Y's nonqualified deferred compensation plan, Employee B's accumulated deferrals, plus interest earned by the plan, are $120,000, not including B's $20,000 deferral for this year. How to file an ammended tax return B's wages, including this year's deferred amount, are $80,000. How to file an ammended tax return Form W-2 Completion Amount Box 1 $60,000 Box 3* 110,100 Box 5 200,000 Box 11 120,000 *Wage base maximum for tax year 2012 Reporting Payments From Nonqualified and Nongovernmental Section 457 Plans When an employee or former employee retires and begins receiving payments (distributions) from a nonqualified or nongovernmental section 457 plan, report the payments in boxes 1 and 11 of Form W-2. How to file an ammended tax return Report payments (distributions) from a governmental section 457 plan on Form 1099-R, Distributions from Pensions, Annuities, Retirement or Profit-Sharing Plans, IRAs, Insurance Contracts, etc. How to file an ammended tax return Example. How to file an ammended tax return Employee D retired from the XYZ company and began receiving social security benefits. How to file an ammended tax return XYZ paid D a $12,000 bonus upon retirement for sales made in a prior year, and D received $25,000 in payments from XYZ's nonqualified deferred compensation plan. How to file an ammended tax return In addition, D agreed to continue performing services for XYZ, but on a part-time basis for wages of $15,000 per year. How to file an ammended tax return D made no deferrals to the nonqualified plan this year. How to file an ammended tax return Form W-2 Completion Amount Box 1 $52,000 Box 3 27,000 Box 5 27,000 Box 11 25,000 Report the $12,000 bonus to the SSA using electronic reporting, a paper listing, or Form SSA-131. How to file an ammended tax return For more information, see Reporting Special Wage Payments , earlier. How to file an ammended tax return Reporting Payments and Deferrals in the Same Year Do not complete box 11 when payments (distributions) are made from a nonqualified plan and deferrals are reported in boxes 3 and/or 5 of Form W-2 (including current year deferrals). How to file an ammended tax return Report to the SSA on Form SSA-131 the total amount the employee earned during the tax year. How to file an ammended tax return Normally, the amount earned is the amount reported in box 1 of Form W-2 less payments from a nonqualified or section 457 plan, but including any amounts deferred under the plan during the tax year. How to file an ammended tax return See Form SSA-131 and its instructions, earlier. How to file an ammended tax return Example. How to file an ammended tax return Employee K retired this year from Company XYZ and began receiving social security benefits. How to file an ammended tax return During the year he earned wages of $50,000 and deferred $35,000 of the wages into the company's nonqualified deferred compensation plan. How to file an ammended tax return K also received $75,000 in payments from the company's nonqualified plan. How to file an ammended tax return Form W-2 Completion Amount Special Wage Payment $75,000 Wages 50,000 Minus: deferral 35,000 Total reported in Box 1 $90,000     Wages including deferral reported in  Boxes 3 and 5 $50,000     Leave Box 11 blank. How to file an ammended tax return File Form SSA-131 -0-     Form SSA-131 Completion Amount from Box 1 of Form W-2 $90,000 Minus: payments from a nonqualified plan 75,000 Plus: amounts deferred into the plan during the year 35,000 Total wages earned for purposes of Form SSA-131 (item 6) $50,000 Additional Reporting Examples for Nonqualified Deferred Compensation (NQDC) Plans It is not necessary to show amounts deferred during the year under an NQDC plan subject to section 409A. How to file an ammended tax return If you report section 409A deferrals, show the amount in box 12 of Form W-2 using code Y. How to file an ammended tax return For more information, see Notice 2008-115, 2008-52 I. How to file an ammended tax return R. How to file an ammended tax return B. How to file an ammended tax return 1367, available at www. How to file an ammended tax return irs. How to file an ammended tax return gov/irb/2008-52_IRB/ar10. How to file an ammended tax return html. How to file an ammended tax return Special reporting rules apply when an NQDC plan is not compliant with section 409A (when there has been a “plan failure”). How to file an ammended tax return Income included under section 409A from an NQDC plan is reported in box 1 and box 12 of Form W-2 using code Z. How to file an ammended tax return See Notice 2008-115. How to file an ammended tax return The following examples use small dollar amounts for illustrative purposes. How to file an ammended tax return However, the amount reported in box 3 of Form W-2 is always limited by the social security earnings wage base (for example, $110,100 for 2012). How to file an ammended tax return The term “vested” in the following examples means that the amount deferred is not subject to a substantial risk of forfeiture. How to file an ammended tax return Conversely, the term “not vested” means that the amount deferred is subject to a substantial risk of forfeiture. How to file an ammended tax return The examples assume that the NQDC plan is in compliance with section 409A, and that amounts deferred under the plan are not includible in gross income as they are deferred. How to file an ammended tax return For purposes of the examples, it is assumed that the regular pay of the employee is remuneration for employment and wages for employment tax purposes except to the extent the deferral of a portion of the regular pay results in a reduction in wages. How to file an ammended tax return Example 1: Deferral that is immediately vested (no substantial risk of forfeiture) with no distributions and no vesting of prior-year deferrals. How to file an ammended tax return For the year, the employee’s regular pay was $200, and the employee deferred $20 of the pay into her employer’s NQDC plan. How to file an ammended tax return The deferral of $20 was vested upon deferral and there was an employer match of $10 under the plan, which was also vested. How to file an ammended tax return Regular pay = $200; Deferral, vested = $20; Employer match, vested = $10. How to file an ammended tax return Form W-2 Completion Amount Box 1 ($200 Regular pay minus $20 vested deferral) $180 Box 3 ($200 Regular pay plus $10 Employer match, vested) 210 Box 5 ($200 Regular pay plus $10 Employer match, vested) 210 Box 11 -0- Example 2: Deferral with delayed vesting (substantial risk of forfeiture) of employee and employer portions (no distributions and no vesting of prior-year deferrals). How to file an ammended tax return For the year, the employee’s regular pay was $200, and the employee deferred $20 of the pay into the employer’s nonqualified deferred compensation plan. How to file an ammended tax return The deferral of $20 was not vested upon deferral, and there was an employer match of $10 under the plan, which was also not vested. How to file an ammended tax return Regular pay = $200; Deferral, not vested = $20; Employer match, not vested = $10. How to file an ammended tax return Form W-2 Completion Amount Box 1 ($200 Regular pay minus $20 Deferral, not vested) $180 Box 3 ($200 Regular pay minus $20 Deferral, not vested) 180 Box 5 ($200 Regular pay minus $20 Deferral, not vested) 180 Box 11 -0- Example 3: Deferral that is immediately vested with prior-year deferrals and investment earnings on the prior-year deferrals that are now vesting (no distributions). How to file an ammended tax return For the year, the employee’s regular pay was $200, and the employee deferred $20 of the pay into the employer’s nonqualified deferred compensation plan. How to file an ammended tax return The deferral of $20 was vested upon deferral. How to file an ammended tax return During the year, $100 of prior-year deferrals and $15 of investment earnings on the $100 of prior-year deferrals became vested. How to file an ammended tax return Regular pay = $200; Deferral, vested = $20; Vesting of prior-year deferrals = $100; Vesting of investment earnings on $100 of prior-year deferral = $15. How to file an ammended tax return Form W-2 Completion Amount Box 1 ($200 Regular pay minus $20 Deferral, vested) $180 Box 3 ($200 Regular pay plus $100 vested prior-year deferral plus $15 earnings on deferral) 315 Box 5 ($200 Regular pay plus $100 vested prior-year deferral plus $15 vested investment earnings on prior year deferral) 315 Box 11 ($100 vested prior-year deferral plus $15 earnings) 115 Example 4: No deferrals but there are distributions (no vesting of prior-year deferrals). How to file an ammended tax return For the year, the employee’s regular pay was $100, and the employee deferred no pay into the employer’s NQDC plan. How to file an ammended tax return There was no vesting of prior-year deferrals under the plan. How to file an ammended tax return During the year, there were total distributions of $50 from the plan to the employee. How to file an ammended tax return Regular pay = $100; Distribution = $50. How to file an ammended tax return Form W-2 Completion Amount Box 1 ($100 Regular pay plus $50 Distribution) $150 Box 3 ($100 Regular pay ) 100 Box 5 ($100 Regular pay) 100 Box 11 ($50 Distribution) 50 Special rule for box 11 of Form W-2 (distributions and deferral in the same year). How to file an ammended tax return   If, in the same year, there are NQDC distributions and there are deferrals that are reportable in boxes 3 and/or 5 (current or prior-year deferrals) of Form W-2, do not complete box 11. How to file an ammended tax return Instead, report on Form SSA-131 the total amount the employee earned during the year. How to file an ammended tax return * Submit the SSA-131 to the nearest SSA office or give it to the employee. How to file an ammended tax return   *Generally, the amount earned by the employee during the tax year for purposes of item 6 of Form SSA-131 is the amount reported in box 1 of Form W-2 plus current-year deferrals that are vested (employee and employer portions) less distributions. How to file an ammended tax return Do not consider prior-year deferrals that are vesting in the current year. How to file an ammended tax return If there was a plan failure, the box 1 amount in this calculation should be as if there were no plan failure. How to file an ammended tax return Example 5: Deferral that is immediately vested and there are distributions (no vesting of prior-year deferrals). How to file an ammended tax return For the year, the employee’s regular pay was $200, and the employee deferred $20 of the pay into the employer’s NQDC plan. How to file an ammended tax return There was also an employer match of $10. How to file an ammended tax return The deferral and employer match were vested upon deferral. How to file an ammended tax return There was no vesting of prior-year deferrals under the plan. How to file an ammended tax return During the year, there were total distributions of $50 from the plan to the employee. How to file an ammended tax return Regular pay = $200; Deferral, vested = $20; Employer match, vested = $10; Distribution = $50. How to file an ammended tax return Form W-2 Completion Amount Box 1 ($50 Special Wage Payment (Distribution) plus $200 Regular pay minus $20 Deferral, vested) $230 Boxes 3 and 5 ($200 Regular pay plus $10 vested employer match) 210 Leave Box 11 blank. How to file an ammended tax return File Form SSA-131 -0-     Form SSA-131 Completion Item 6 - amount of wages earned by the employee during the tax year ($230 from Box 1 of Form W-2 minus $50 Distribution plus $30 vested current year employee deferral and employer match) $210 Example 6: Deferral with delayed vesting and there are distributions (no vesting of prior-year deferrals). How to file an ammended tax return For the year, the employee’s regular pay was $200, and the employee deferred $20 of the pay into the employer’s NQDC plan. How to file an ammended tax return The deferral was not vested upon deferral. How to file an ammended tax return There was no vesting of prior-year deferrals under the plan. How to file an ammended tax return During the year, there were total distributions of $50 from the plan to the employee. How to file an ammended tax return Regular pay = $200; Deferral, not vested = $20; Distribution = $50. How to file an ammended tax return Form W-2 Completion Amount Box 1 ($50 Special Wage Payment (Distribution) plus $200 Regular pay minus $20 Deferral, not vested) $230 Boxes 3 and 5 ($200 Regular pay minus $20 deferral that is not vested) 180 Box 11 ($50 Distribution). How to file an ammended tax return 50 Example 7: Deferral that is immediately vested and there are distributions (also vesting of prior-year deferrals and earnings on those prior-year deferrals). How to file an ammended tax return For the year, the employee’s regular pay was $200, and the employee deferred $20 of the pay into the employer’s NQDC plan. How to file an ammended tax return The deferral was vested upon deferral. How to file an ammended tax return There was vesting of $100 of prior-year deferrals and $15 of earnings on the $100 prior-year deferral under the plan. How to file an ammended tax return During the year, there were total distributions of $50 from the plan to the employee. How to file an ammended tax return Regular pay = $200; Deferral, vested = $20; Distribution = $50; Vesting of prior-year deferrals ($100) and earnings on those prior-year deferrals ($15) = $115. How to file an ammended tax return Form W-2 Completion Amount Box 1 ($50 Special Wage Payment (Distribution) plus $200 Regular pay minus $20 vested deferral $230 Boxes 3 and 5 ($200 Regular pay Plus $115 vested prior deferral (with vested earnings on the deferral)) 315 Leave Box 11 blank. How to file an ammended tax return File Form SSA-131 -0-     Form SSA-131 Completion Item 6, amount of wages earned by the employee during the tax year ($230 from Box 1 of Form W-2 minus $50 Distribution plus $20 vested current year deferral) $200 Example 8: Deferral with delayed vesting and there are distributions (vesting of prior-year deferrals, including employer matches, and earnings on those deferrals). How to file an ammended tax return For the year, the employee’s regular pay was $200, and the employee deferred $20 of the pay into the employer’s NQDC plan. How to file an ammended tax return The deferral was not vested upon deferral. How to file an ammended tax return There was also vesting of prior-year deferrals and employer matches and earnings on these amounts under the plan ($115). How to file an ammended tax return During the year, there were total distributions of $50 from the plan to the employee. How to file an ammended tax return Regular pay = $200; Deferral, not vested = $20; Distribution = $50; Vesting of prior-year deferrals and employer match = $100 plus earnings on that $100 of $15. How to file an ammended tax return Form W-2 Completion Amount Box 1 ($50 Special Wage Payment (Distribution) plus $200 regular pay minus $20 Deferral, not vested) $230 Boxes 3 and 5 ($200 Regular pay plus $115 vested prior-year deferral and prior year employer match and earning on the prior year amounts minus $20 deferral that is not vested) 295 Leave Box 11 blank. How to file an ammended tax return File Form SSA-131 -0-     Form SSA-131 Completion Item 6 ($230 Amount from Box 1 of Form W-2 minus $50 Distribution) $180 Table 2. How to file an ammended tax return Specifications for Electronic Reporting of Special Wage Payments Record Position  Field Size   Description Start End 1 3 3 Record Type—must include only the capital letters “SWP” 4 12 9 SSN—must be numeric and may not be all zeros 13 27 15 Last Name—all capitals and no punctuation; may have blanks on right only 28 38 11 First Name—all capitals and no punctuation; may have blanks on right only 39 39 1 Middle Initial—must be either a capital letter or blank 40 48 9 EIN—must be numeric and may not be all zeros 49 59 11 Payment—must be numeric; may not be all zeros; last two digits on right are assumed to be cents; no period or dollar sign 60 63 4 Payment Year—must be only a four-digit year 64 66 3 SSA Office Code—must be numeric and may be all zeros 67 67 1 Payment Type Code—must be the capital letter “T” 68 117 50 Filler  The record format is a fixed length of 117. How to file an ammended tax return  The file format is ASCII. How to file an ammended tax return  Submit only one file at a time. How to file an ammended tax return   Table 3. How to file an ammended tax return Sample—Paper Listing for Reporting Special Wage Payments to Several Employees Report of Special Wage PaymentsTax Year: Page of A. How to file an ammended tax return Employer Name: EIN:   Address: Contact Name:     Phone: ( )   . How to file an ammended tax return 1) B. How to file an ammended tax return Employee Name: (Last) (First) (MI)   C. How to file an ammended tax return SSN: D. How to file an ammended tax return SWP:$ E. How to file an ammended tax return Type: Other: 2) B. How to file an ammended tax return Employee Name: (Last) (First) (MI)   C. How to file an ammended tax return SSN: D. How to file an ammended tax return SWP:$ E. How to file an ammended tax return Type: Other: 3) B. How to file an ammended tax return Employee Name: (Last) (First) (MI)   C. How to file an ammended tax return SSN: D. How to file an ammended tax return SWP:$ E. How to file an ammended tax return Type: Other: 4) B. How to file an ammended tax return Employee Name: (Last) (First) (MI)   C. How to file an ammended tax return SSN: D. How to file an ammended tax return SWP:$ E. How to file an ammended tax return Type: Other: 5) B. How to file an ammended tax return Employee Name: (Last) (First) (MI)   C. How to file an ammended tax return SSN: D. How to file an ammended tax return SWP:$ E. How to file an ammended tax return Type: Other:     INSTRUCTIONS:   Enter tax year and page number. How to file an ammended tax return   A. How to file an ammended tax return Employer name, employer identification number (EIN), address, the name of a contact person, and a phone number where the contact person can be reached during normal business hours. How to file an ammended tax return   B. How to file an ammended tax return Employee's name. How to file an ammended tax return   C. How to file an ammended tax return Employee's social security number (SSN). How to file an ammended tax return   D. How to file an ammended tax return Total amount of special wage payments made to the employee. How to file an ammended tax return   E. How to file an ammended tax return Type of special wage payment from the following list: (1) Vacation Pay, (2) Sick Pay, (3) Severance Pay,  (4) Bonus, (5) Deferred Compensation, (6) Stock Options, and (7) Other—Please explain. How to file an ammended tax return   Do not use a paper listing for nonqualified deferred compensation and section 457 plan deferrals and payments that could not be reported in block 11 of Form W-2. How to file an ammended tax return (Get Form SSA-131. How to file an ammended tax return )                 Prev  Up  Next   Home   More Online Publications