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How To File Tax Return

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How To File Tax Return

How to file tax return 4. How to file tax return   How Income of Aliens Is Taxed Table of Contents Introduction Topics - This chapter discusses: Useful Items - You may want to see: Resident Aliens Nonresident AliensTrade or Business in the United States Effectively Connected Income The 30% Tax Income From Real Property Transportation Tax Interrupted Period of Residence Expatriation TaxExpatriation Before June 4, 2004 Expatriation After June 3, 2004, and Before June 17, 2008 Expatriation After June 16, 2008 Introduction Resident and nonresident aliens are taxed in different ways. How to file tax return Resident aliens are generally taxed in the same way as U. How to file tax return S. How to file tax return citizens. How to file tax return Nonresident aliens are taxed based on the source of their income and whether or not their income is effectively connected with a U. How to file tax return S. How to file tax return trade or business. How to file tax return The following discussions will help you determine if income you receive during the tax year is effectively connected with a U. How to file tax return S. How to file tax return trade or business and how it is taxed. How to file tax return Topics - This chapter discusses: Income that is effectively connected with a U. How to file tax return S. How to file tax return trade or business. How to file tax return Income that is not effectively connected with a U. How to file tax return S. How to file tax return trade or business. How to file tax return Interrupted period of residence. How to file tax return Expatriation tax. How to file tax return Useful Items - You may want to see: Publication 544 Sales and Other Dispositions of Assets 1212 List of Original Issue Discount Instruments Form (and Instructions) 6251 Alternative Minimum Tax—Individuals Schedule D (Form 1040) Capital Gains and Losses See chapter 12 for information about getting these publications and forms. How to file tax return Resident Aliens Resident aliens are generally taxed in the same way as U. How to file tax return S. How to file tax return citizens. How to file tax return This means that their worldwide income is subject to U. How to file tax return S. How to file tax return tax and must be reported on their U. How to file tax return S. How to file tax return tax return. How to file tax return Income of resident aliens is subject to the graduated tax rates that apply to U. How to file tax return S. How to file tax return citizens. How to file tax return Resident aliens use the Tax Table or Tax Computation Worksheets located in the Form 1040 instructions, which apply to U. How to file tax return S. How to file tax return citizens. How to file tax return Nonresident Aliens A nonresident alien's income that is subject to U. How to file tax return S. How to file tax return income tax must be divided into two categories: Income that is effectively connected with a trade or business in the United States, and Income that is not effectively connected with a trade or business in the United States (discussed under The 30% Tax, later). How to file tax return The difference between these two categories is that effectively connected income, after allowable deductions, is taxed at graduated rates. How to file tax return These are the same rates that apply to U. How to file tax return S. How to file tax return citizens and residents. How to file tax return Income that is not effectively connected is taxed at a flat 30% (or lower treaty) rate. How to file tax return If you were formerly a U. How to file tax return S. How to file tax return citizen or resident alien, these rules may not apply. How to file tax return See Expatriation Tax, later, in this chapter. How to file tax return Trade or Business in the United States Generally, you must be engaged in a trade or business during the tax year to be able to treat income received in that year as effectively connected with that trade or business. How to file tax return Whether you are engaged in a trade or business in the United States depends on the nature of your activities. How to file tax return The discussions that follow will help you determine whether you are engaged in a trade or business in the United States. How to file tax return Personal Services If you perform personal services in the United States at any time during the tax year, you usually are considered engaged in a trade or business in the United States. How to file tax return Certain compensation paid to a nonresident alien by a foreign employer is not included in gross income. How to file tax return For more information, see Services Performed for Foreign Employer in chapter 3. How to file tax return Other Trade or Business Activities Other examples of being engaged in a trade or business in the United States follow. How to file tax return Students and trainees. How to file tax return   You are considered engaged in a trade or business in the United States if you are temporarily present in the United States as a nonimmigrant under an “F,” “J,” “M,” or “Q” visa. How to file tax return A nonresident alien temporarily present in the United States under a “J” visa includes a nonresident alien individual admitted to the United States as an exchange visitor under the Mutual Educational and Cultural Exchange Act of 1961. How to file tax return The taxable part of any scholarship or fellowship grant that is U. How to file tax return S. How to file tax return source income is treated as effectively connected with a trade or business in the United States. How to file tax return Business operations. How to file tax return   If you own and operate a business in the United States selling services, products, or merchandise, you are, with certain exceptions, engaged in a trade or business in the United States. How to file tax return Partnerships. How to file tax return   If you are a member of a partnership that at any time during the tax year is engaged in a trade or business in the United States, you are considered to be engaged in a trade or business in the United States. How to file tax return Beneficiary of an estate or trust. How to file tax return   If you are the beneficiary of an estate or trust that is engaged in a trade or business in the United States, you are treated as being engaged in the same trade or business. How to file tax return Trading in stocks, securities, and commodities. How to file tax return   If your only U. How to file tax return S. How to file tax return business activity is trading in stocks, securities, or commodities (including hedging transactions) through a U. How to file tax return S. How to file tax return resident broker or other agent, you are not engaged in a trade or business in the United States. How to file tax return   For transactions in stocks or securities, this applies to any nonresident alien, including a dealer or broker in stocks and securities. How to file tax return   For transactions in commodities, this applies to commodities that are usually traded on an organized commodity exchange and to transactions that are usually carried out at such an exchange. How to file tax return   This discussion does not apply if you have a U. How to file tax return S. How to file tax return office or other fixed place of business at any time during the tax year through which, or by the direction of which, you carry out your transactions in stocks, securities, or commodities. How to file tax return Trading for a nonresident alien's own account. How to file tax return   You are not engaged in a trade or business in the United States if trading for your own account in stocks, securities, or commodities is your only U. How to file tax return S. How to file tax return business activity. How to file tax return This applies even if the trading takes place while you are present in the United States or is done by your employee or your broker or other agent. How to file tax return   This does not apply to trading for your own account if you are a dealer in stocks, securities, or commodities. How to file tax return This does not necessarily mean, however, that as a dealer you are considered to be engaged in a trade or business in the United States. How to file tax return Determine that based on the facts and circumstances in each case or under the rules given above in Trading in stocks, securities, and commodities . How to file tax return Effectively Connected Income If you are engaged in a U. How to file tax return S. How to file tax return trade or business, all income, gain, or loss for the tax year that you get from sources within the United States (other than certain investment income) is treated as effectively connected income. How to file tax return This applies whether or not there is any connection between the income and the trade or business being carried on in the United States during the tax year. How to file tax return Two tests, described next under Investment Income, determine whether certain items of investment income (such as interest, dividends, and royalties) are treated as effectively connected with that business. How to file tax return In limited circumstances, some kinds of foreign source income may be treated as effectively connected with a trade or business in the United States. How to file tax return For a discussion of these rules, see Foreign Income , later. How to file tax return Investment Income Investment income from U. How to file tax return S. How to file tax return sources that may or may not be treated as effectively connected with a U. How to file tax return S. How to file tax return trade or business generally falls into the following three categories. How to file tax return Fixed or determinable income (interest, dividends, rents, royalties, premiums, annuities, etc. How to file tax return ). How to file tax return Gains (some of which are considered capital gains) from the sale or exchange of the following types of property. How to file tax return Timber, coal, or domestic iron ore with a retained economic interest. How to file tax return Patents, copyrights, and similar property on which you receive contingent payments after October 4, 1966. How to file tax return Patents transferred before October 5, 1966. How to file tax return Original issue discount obligations. How to file tax return Capital gains (and losses). How to file tax return Use the two tests, described next, to determine whether an item of U. How to file tax return S. How to file tax return source income falling in one of the three categories above and received during the tax year is effectively connected with your U. How to file tax return S. How to file tax return trade or business. How to file tax return If the tests indicate that the item of income is effectively connected, you must include it with your other effectively connected income. How to file tax return If the item of income is not effectively connected, include it with all other income discussed under The 30% Tax later, in this chapter. How to file tax return Asset-use test. How to file tax return   This test usually applies to income that is not directly produced by trade or business activities. How to file tax return Under this test, if an item of income is from assets (property) used in, or held for use in, the trade or business in the United States, it is considered effectively connected. How to file tax return   An asset is used in, or held for use in, the trade or business in the United States if the asset is: Held for the principal purpose of promoting the conduct of a trade or business in the United States, Acquired and held in the ordinary course of the trade or business conducted in the United States (for example, an account receivable or note receivable arising from that trade or business), or Otherwise held to meet the present needs of the trade or business in the United States and not its anticipated future needs. How to file tax return Generally, stock of a corporation is not treated as an asset used in, or held for use in, a trade or business in the United States. How to file tax return Business-activities test. How to file tax return   This test usually applies when income, gain, or loss comes directly from the active conduct of the trade or business. How to file tax return The business-activities test is most important when: Dividends or interest are received by a dealer in stocks or securities, Royalties are received in the trade or business of licensing patents or similar property, or Service fees are earned by a servicing business. How to file tax return Under this test, if the conduct of the U. How to file tax return S. How to file tax return trade or business was a material factor in producing the income, the income is considered effectively connected. How to file tax return Personal Service Income You usually are engaged in a U. How to file tax return S. How to file tax return trade or business when you perform personal services in the United States. How to file tax return Personal service income you receive in a tax year in which you are engaged in a U. How to file tax return S. How to file tax return trade or business is effectively connected with a U. How to file tax return S. How to file tax return trade or business. How to file tax return Income received in a year other than the year you performed the services is also effectively connected if it would have been effectively connected if received in the year you performed the services. How to file tax return Personal service income includes wages, salaries, commissions, fees, per diem allowances, and employee allowances and bonuses. How to file tax return The income may be paid to you in the form of cash, services, or property. How to file tax return If you are engaged in a U. How to file tax return S. How to file tax return trade or business only because you perform personal services in the United States during the tax year, income and gains from assets, and gains and losses from the sale or exchange of capital assets are generally not effectively connected with your trade or business. How to file tax return However, if there is a direct economic relationship between your holding of the asset and your trade or business of performing personal services, the income, gain, or loss is effectively connected. How to file tax return Pensions. How to file tax return   If you were a nonresident alien engaged in a U. How to file tax return S. How to file tax return trade or business after 1986 because you performed personal services in the United States, and you later receive a pension or retirement pay attributable to these services, such payments are effectively connected income in each year you receive them. How to file tax return This is true whether or not you are engaged in a U. How to file tax return S. How to file tax return trade or business in the year you receive the retirement pay. How to file tax return Transportation Income Transportation income (defined in chapter 2) is effectively connected if you meet both of the following conditions. How to file tax return You had a fixed place of business in the United States involved in earning the income. How to file tax return At least 90% of your U. How to file tax return S. How to file tax return source transportation income is attributable to regularly scheduled transportation. How to file tax return “Fixed place of business” generally means a place, site, structure, or other similar facility through which you engage in a trade or business. How to file tax return “Regularly scheduled transportation” means that a ship or aircraft follows a published schedule with repeated sailings or flights at regular intervals between the same points for voyages or flights that begin or end in the United States. How to file tax return This definition applies to both scheduled and chartered air transportation. How to file tax return If you do not meet the two conditions above, the income is not effectively connected and is taxed at a 4% rate. How to file tax return See Transportation Tax, later, in this chapter. How to file tax return Business Profits and Losses and Sales Transactions All profits or losses from U. How to file tax return S. How to file tax return sources that are from the operation of a business in the United States are effectively connected with a trade or business in the United States. How to file tax return For example, profit from the sale in the United States of inventory property purchased either in this country or in a foreign country is effectively connected trade or business income. How to file tax return A share of U. How to file tax return S. How to file tax return source profits or losses of a partnership that is engaged in a trade or business in the United States is also effectively connected with a trade or business in the United States. How to file tax return Real Property Gain or Loss Gains and losses from the sale or exchange of U. How to file tax return S. How to file tax return real property interests (whether or not they are capital assets) are taxed as if you are engaged in a trade or business in the United States. How to file tax return You must treat the gain or loss as effectively connected with that trade or business. How to file tax return U. How to file tax return S. How to file tax return real property interest. How to file tax return   This is any interest in real property located in the United States or the U. How to file tax return S. How to file tax return Virgin Islands or any interest (other than as a creditor) in a domestic corporation that is a U. How to file tax return S. How to file tax return real property holding corporation. How to file tax return Real property includes the following. How to file tax return Land and unsevered natural products of the land, such as growing crops and timber, and mines, wells, and other natural deposits. How to file tax return Improvements on land, including buildings, other permanent structures, and their structural components. How to file tax return Personal property associated with the use of real property, such as equipment used in farming, mining, forestry, or construction or property used in lodging facilities or rented office space, unless the personal property is: Disposed of more than one year before or after the disposition of the real property, or Separately sold to persons unrelated either to the seller or to the buyer of the real property. How to file tax return U. How to file tax return S. How to file tax return real property holding corporation. How to file tax return   A corporation is a U. How to file tax return S. How to file tax return real property holding corporation if the fair market value of the corporation's U. How to file tax return S. How to file tax return real property interests are at least 50% of the total fair market value of: The corporation's U. How to file tax return S. How to file tax return real property interests, plus The corporation's interests in real property located outside the United States, plus The corporation's other assets that are used in, or held for use in, a trade or business. How to file tax return   Gain or loss on the sale of the stock in any domestic corporation is taxed as if you are engaged in a U. How to file tax return S. How to file tax return trade or business unless you establish that the corporation is not a U. How to file tax return S. How to file tax return real property holding corporation. How to file tax return   A U. How to file tax return S. How to file tax return real property interest does not include a class of stock of a corporation that is regularly traded on an established securities market, unless you hold more than 5% of the fair market value of that class of stock. How to file tax return An interest in a foreign corporation owning U. How to file tax return S. How to file tax return real property generally is not a U. How to file tax return S. How to file tax return real property interest unless the corporation chooses to be treated as a domestic corporation. How to file tax return Qualified investment entities. How to file tax return   Special rules apply to qualified investment entities (QIEs). How to file tax return A QIE is any real estate investment trust (REIT) or any regulated investment company (RIC) that is a U. How to file tax return S. How to file tax return real property holding corporation. How to file tax return    Generally, any distribution from a QIE to a shareholder that is attributable to gain from the sale or exchange of a U. How to file tax return S. How to file tax return real property interest is treated as a U. How to file tax return S. How to file tax return real property gain by the shareholder receiving the distribution. How to file tax return A distribution by a QIE on stock regularly traded on an established securities market in the United States is not treated as gain from the sale or exchange of a U. How to file tax return S. How to file tax return real property interest if you did not own more than 5% of that stock at any time during the 1-year period ending on the date of the distribution. How to file tax return A distribution that you do not treat as gain from the sale or exchange of a U. How to file tax return S. How to file tax return real property interest is included in your gross income as a regular dividend. How to file tax return Note. How to file tax return Beginning January 1, 2014 (unless extended by legislation), a RIC that is a U. How to file tax return S. How to file tax return real property holding corporation will only be treated as a QIE for certain distributions from the RIC that are directly or indirectly attributable to distributions received by the RIC from a REIT. How to file tax return Domestically controlled QIE. How to file tax return   The sale of an interest in a domestically controlled QIE is not the sale of a U. How to file tax return S. How to file tax return real property interest. How to file tax return The entity is domestically controlled if at all times during the testing period less than 50% in value of its stock was held, directly or indirectly, by foreign persons. How to file tax return The testing period is the shorter of (a) the 5-year period ending on the date of disposition, or (b) the period during which the entity was in existence. How to file tax return Wash sale. How to file tax return    If you dispose of an interest in a domestically controlled QIE in an applicable wash sale transaction, special rules apply. How to file tax return An applicable wash sale transaction is one in which you: Dispose of an interest in the domestically controlled QIE during the 30-day period before the ex-dividend date of a distribution that you would (but for the disposition) have treated as gain from the sale or exchange of a U. How to file tax return S. How to file tax return real property interest, and Acquire, or enter into a contract or option to acquire, a substantially identical interest in that entity during the 61-day period that began on the first day of the 30-day period. How to file tax return If this occurs, you are treated as having gain from the sale or exchange of a U. How to file tax return S. How to file tax return real property interest in an amount equal to the distribution made after June 15, 2006, that would have been treated as such gain. How to file tax return This also applies to any substitute dividend payment. How to file tax return   A transaction is not treated as an applicable wash sale transaction if: You actually receive the distribution from the domestically controlled QIE related to the interest disposed of, or acquired, in the transaction, or You dispose of any class of stock in a QIE that is regularly traded on an established securities market in the United States but only if you did not own more than 5% of that class of stock at any time during the 1-year period ending on the date of the distribution. How to file tax return Alternative minimum tax. How to file tax return   There may be a minimum tax on your net gain from the disposition of U. How to file tax return S. How to file tax return real property interests. How to file tax return Figure the amount of this tax, if any, on Form 6251. How to file tax return Withholding of tax. How to file tax return   If you dispose of a U. How to file tax return S. How to file tax return real property interest, the buyer may have to withhold tax. How to file tax return See the discussion of Tax Withheld on Real Property Sales in chapter 8. How to file tax return Foreign Income You must treat three kinds of foreign source income as effectively connected with a trade or business in the United States if: You have an office or other fixed place of business in the United States to which the income can be attributed, That office or place of business is a material factor in producing the income, and The income is produced in the ordinary course of the trade or business carried on through that office or other fixed place of business. How to file tax return An office or other fixed place of business is a material factor if it significantly contributes to, and is an essential economic element in, the earning of the income. How to file tax return The three kinds of foreign source income are listed below. How to file tax return Rents and royalties for the use of, or for the privilege of using, intangible personal property located outside the United States or from any interest in such property. How to file tax return Included are rents or royalties for the use, or for the privilege of using, outside the United States, patents, copyrights, secret processes and formulas, goodwill, trademarks, trade brands, franchises, and similar properties if the rents or royalties are from the active conduct of a trade or business in the United States. How to file tax return Dividends, interest, or amounts received for the provision of a guarantee of indebtedness issued after September 27, 2010, from the active conduct of a banking, financing, or similar business in the United States. How to file tax return A substitute dividend or interest payment received under a securities lending transaction or a sale-repurchase transaction is treated the same as the amounts received on the transferred security. How to file tax return Income, gain, or loss from the sale outside the United States, through the U. How to file tax return S. How to file tax return office or other fixed place of business, of: Stock in trade, Property that would be included in inventory if on hand at the end of the tax year, or Property held primarily for sale to customers in the ordinary course of business. How to file tax return Item (3) will not apply if you sold the property for use, consumption, or disposition outside the United States and an office or other fixed place of business in a foreign country was a material factor in the sale. How to file tax return Any foreign source income that is equivalent to any item of income described above is treated as effectively connected with a U. How to file tax return S. How to file tax return trade or business. How to file tax return For example, foreign source interest and dividend equivalents are treated as U. How to file tax return S. How to file tax return effectively connected income if the income is derived by a foreign person in the active conduct of a banking, financing, or similar business within the United States. How to file tax return Tax on Effectively Connected Income Income you receive during the tax year that is effectively connected with your trade or business in the United States is, after allowable deductions, taxed at the rates that apply to U. How to file tax return S. How to file tax return citizens and residents. How to file tax return Generally, you can receive effectively connected income only if you are a nonresident alien engaged in trade or business in the United States during the tax year. How to file tax return However, income you receive from the sale or exchange of property, the performance of services, or any other transaction in another tax year is treated as effectively connected in that year if it would have been effectively connected in the year the transaction took place or you performed the services. How to file tax return Example. How to file tax return Ted Richards, a nonresident alien, entered the United States in August 2012, to perform personal services in the U. How to file tax return S. How to file tax return office of his overseas employer. How to file tax return He worked in the U. How to file tax return S. How to file tax return office until December 25, 2012, but did not leave this country until January 11, 2013. How to file tax return On January 8, 2013, he received his final paycheck for services performed in the United States during 2012. How to file tax return All of Ted's income during his stay here is U. How to file tax return S. How to file tax return source income. How to file tax return During 2012, Ted was engaged in the trade or business of performing personal services in the United States. How to file tax return Therefore, all amounts paid to him in 2012 for services performed in the United States during 2012 are effectively connected with that trade or business during 2012. How to file tax return The salary payment Ted received in January 2013 is U. How to file tax return S. How to file tax return source income to him in 2013. How to file tax return It is effectively connected with a trade or business in the United States because he was engaged in a trade or business in the United States during 2012 when he performed the services that earned the income. How to file tax return Real property income. How to file tax return   You may be able to choose to treat all income from real property as effectively connected. How to file tax return See Income From Real Property , later, in this chapter. How to file tax return The 30% Tax Tax at a 30% (or lower treaty) rate applies to certain items of income or gains from U. How to file tax return S. How to file tax return sources but only if the items are not effectively connected with your U. How to file tax return S. How to file tax return trade or business. How to file tax return Fixed or Determinable Income The 30% (or lower treaty) rate applies to the gross amount of U. How to file tax return S. How to file tax return source fixed or determinable annual or periodic gains, profits, or income. How to file tax return Income is fixed when it is paid in amounts known ahead of time. How to file tax return Income is determinable whenever there is a basis for figuring the amount to be paid. How to file tax return Income can be periodic if it is paid from time to time. How to file tax return It does not have to be paid annually or at regular intervals. How to file tax return Income can be determinable or periodic even if the length of time during which the payments are made is increased or decreased. How to file tax return Items specifically included as fixed or determinable income are interest (other than original issue discount), dividends, dividend equivalent payments (defined in chapter 2), rents, premiums, annuities, salaries, wages, and other compensation. How to file tax return A substitute dividend or interest payment received under a securities lending transaction or a sale-repurchase transaction is treated the same as the amounts received on the transferred security. How to file tax return Other items of income, such as royalties, also may be subject to the 30% tax. How to file tax return Some fixed or determinable income may be exempt from U. How to file tax return S. How to file tax return tax. How to file tax return See chapter 3 if you are not sure whether the income is taxable. How to file tax return Original issue discount (OID). How to file tax return   If you sold, exchanged, or received a payment on a bond or other debt instrument that was issued at a discount after March 31, 1972, all or part of the original issue discount (OID) (other than portfolio interest) may be subject to the 30% tax. How to file tax return The amount of OID is the difference between the stated redemption price at maturity and the issue price of the debt instrument. How to file tax return The 30% tax applies in the following circumstances. How to file tax return You received a payment on a debt instrument. How to file tax return In this case, the amount of OID subject to tax is the OID that accrued while you held the debt instrument minus the OID previously taken into account. How to file tax return But the tax on the OID cannot be more than the payment minus the tax on the interest payment on the debt instrument. How to file tax return You sold or exchanged the debt instrument. How to file tax return The amount of OID subject to tax is the OID that accrued while you held the debt instrument minus the amount already taxed in (1) above. How to file tax return   Report on your return the amount of OID shown on Form 1042-S, Foreign Person's U. How to file tax return S. How to file tax return Source Income Subject to Withholding, if you bought the debt instrument at original issue. How to file tax return However, you must recompute your proper share of OID shown on Form 1042-S if any of the following apply. How to file tax return You bought the debt instrument at a premium or paid an acquisition premium. How to file tax return The debt instrument is a stripped bond or a stripped coupon (including zero coupon instruments backed by U. How to file tax return S. How to file tax return Treasury securities). How to file tax return The debt instrument is a contingent payment or inflation-indexed debt instrument. How to file tax return For the definition of premium and acquisition premium and instructions on how to recompute OID, get Publication 1212. How to file tax return   If you held a bond or other debt instrument that was issued at a discount before April 1, 1972, contact the IRS for further information. How to file tax return See chapter 12. How to file tax return Gambling Winnings In general, nonresident aliens are subject to the 30% tax on the gross proceeds from gambling won in the United States if that income is not effectively connected with a U. How to file tax return S. How to file tax return trade or business and is not exempted by treaty. How to file tax return However, no tax is imposed on nonbusiness gambling income a nonresident alien wins playing blackjack, baccarat, craps, roulette, or big-6 wheel in the United States. How to file tax return Nonresident aliens are taxed at graduated rates on net gambling income won in the United States that is effectively connected with a U. How to file tax return S. How to file tax return trade or business. How to file tax return Social Security Benefits A nonresident alien must include 85% of any U. How to file tax return S. How to file tax return social security benefit (and the social security equivalent part of a tier 1 railroad retirement benefit) in U. How to file tax return S. How to file tax return source fixed or determinable annual or periodic income. How to file tax return Social security benefits include monthly retirement, survivor, and disability benefits. How to file tax return This income is exempt under some tax treaties. How to file tax return See Table 1 in Publication 901, U. How to file tax return S. How to file tax return Tax Treaties, for a list of tax treaties that exempt U. How to file tax return S. How to file tax return social security benefits from U. How to file tax return S. How to file tax return tax. How to file tax return Sales or Exchanges of Capital Assets These rules apply only to those capital gains and losses from sources in the United States that are not effectively connected with a trade or business in the United States. How to file tax return They apply even if you are engaged in a trade or business in the United States. How to file tax return These rules do not apply to the sale or exchange of a U. How to file tax return S. How to file tax return real property interest or to the sale of any property that is effectively connected with a trade or business in the United States. How to file tax return See Real Property Gain or Loss , earlier, under Effectively Connected Income. How to file tax return A capital asset is everything you own except: Inventory. How to file tax return Business accounts or notes receivable. How to file tax return Depreciable property used in a trade or business. How to file tax return Real property used in a trade or business. How to file tax return Supplies regularly used in a trade or business. How to file tax return Certain copyrights, literary or musical or artistic compositions, letters or memoranda, or similar property. How to file tax return Certain U. How to file tax return S. How to file tax return government publications. How to file tax return Certain commodities derivative financial instruments held by a commodities derivatives dealer. How to file tax return Hedging transactions. How to file tax return A capital gain is a gain on the sale or exchange of a capital asset. How to file tax return A capital loss is a loss on the sale or exchange of a capital asset. How to file tax return If the sale is in foreign currency, for the purpose of determining gain, the cost and selling price of the property should be expressed in U. How to file tax return S. How to file tax return currency at the rate of exchange prevailing as of the date of the purchase and date of the sale, respectively. How to file tax return You may want to read Publication 544. How to file tax return However, use Publication 544 only to determine what is a sale or exchange of a capital asset, or what is treated as such. How to file tax return Specific tax treatment that applies to U. How to file tax return S. How to file tax return citizens or residents generally does not apply to you. How to file tax return The following gains are subject to the 30% (or lower treaty) rate without regard to the 183-day rule, discussed later. How to file tax return Gains on the disposal of timber, coal, or domestic iron ore with a retained economic interest. How to file tax return Gains on contingent payments received from the sale or exchange of patents, copyrights, and similar property after October 4, 1966. How to file tax return Gains on certain transfers of all substantial rights to, or an undivided interest in, patents if the transfers were made before October 5, 1966. How to file tax return Gains on the sale or exchange of original issue discount obligations. How to file tax return Gains in (1) are not subject to the 30% (or lower treaty) rate if you choose to treat the gains as effectively connected with a U. How to file tax return S. How to file tax return trade or business. How to file tax return See Income From Real Property , later. How to file tax return 183-day rule. How to file tax return   If you were in the United States for 183 days or more during the tax year, your net gain from sales or exchanges of capital assets is taxed at a 30% (or lower treaty) rate. How to file tax return For purposes of the 30% (or lower treaty) rate, net gain is the excess of your capital gains from U. How to file tax return S. How to file tax return sources over your capital losses from U. How to file tax return S. How to file tax return sources. How to file tax return This rule applies even if any of the transactions occurred while you were not in the United States. How to file tax return   To determine your net gain, consider the amount of your gains and losses that would be recognized and taken into account only if, and to the extent that, they would be recognized and taken into account if you were in a U. How to file tax return S. How to file tax return trade or business during the year and the gains and losses were effectively connected with that trade or business during the tax year. How to file tax return   In arriving at your net gain, do not take the following into consideration. How to file tax return The four types of gains listed earlier. How to file tax return The deduction for a capital loss carryover. How to file tax return Capital losses in excess of capital gains. How to file tax return Exclusion for gain from the sale or exchange of qualified small business stock (section 1202 exclusion). How to file tax return Losses from the sale or exchange of property held for personal use. How to file tax return However, losses resulting from casualties or thefts may be deductible on Schedule A (Form 1040NR). How to file tax return See Itemized Deductions in chapter 5. How to file tax return   If you are not engaged in a trade or business in the United States and have not established a tax year for a prior period, your tax year will be the calendar year for purposes of the 183-day rule. How to file tax return Also, you must file your tax return on a calendar-year basis. How to file tax return   If you were in the United States for less than 183 days during the tax year, capital gains (other than gains listed earlier) are tax exempt unless they are effectively connected with a trade or business in the United States during your tax year. How to file tax return Reporting. How to file tax return   Report your gains and losses from the sales or exchanges of capital assets that are not effectively connected with a trade or business in the United States on page 4 of Form 1040NR. How to file tax return Report gains and losses from sales or exchanges of capital assets (including real property) that are effectively connected with a trade or business in the United States on a separate Schedule D (Form 1040), Form 4797, or both. How to file tax return Attach them to Form 1040NR. How to file tax return Income From Real Property If you have income from real property located in the United States that you own or have an interest in and hold for the production of income, you can choose to treat all income from that property as income effectively connected with a trade or business in the United States. How to file tax return The choice applies to all income from real property located in the United States and held for the production of income and to all income from any interest in such property. How to file tax return This includes income from rents, royalties from mines, oil or gas wells, or other natural resources. How to file tax return It also includes gains from the sale or exchange of timber, coal, or domestic iron ore with a retained economic interest. How to file tax return You can make this choice only for real property income that is not otherwise effectively connected with your U. How to file tax return S. How to file tax return trade or business. How to file tax return If you make the choice, you can claim deductions attributable to the real property income and only your net income from real property is taxed. How to file tax return This choice does not treat a nonresident alien, who is not otherwise engaged in a U. How to file tax return S. How to file tax return trade or business, as being engaged in a trade or business in the United States during the year. How to file tax return Example. How to file tax return You are a nonresident alien and are not engaged in a U. How to file tax return S. How to file tax return trade or business. How to file tax return You own a single-family house in the United States that you rent out. How to file tax return Your rental income for the year is $10,000. How to file tax return This is your only U. How to file tax return S. How to file tax return source income. How to file tax return As discussed earlier under The 30% Tax, the rental income is subject to a tax at a 30% (or lower treaty) rate. How to file tax return You received a Form 1042-S showing that your tenants properly withheld this tax from the rental income. How to file tax return You do not have to file a U. How to file tax return S. How to file tax return tax return (Form 1040NR) because your U. How to file tax return S. How to file tax return tax liability is satisfied by the withholding of tax. How to file tax return If you make the choice discussed earlier, you can offset the $10,000 income by certain rental expenses. How to file tax return (See Publication 527, Residential Rental Property, for information on rental expenses. How to file tax return ) Any resulting net income is taxed at graduated rates. How to file tax return If you make this choice, report the rental income and expenses on Schedule E (Form 1040) and attach the schedule to Form 1040NR. How to file tax return For the first year you make the choice, also attach the statement discussed next. How to file tax return Making the choice. How to file tax return   Make the initial choice by attaching a statement to your return, or amended return, for the year of the choice. How to file tax return Include the following in your statement. How to file tax return That you are making the choice. How to file tax return Whether the choice is under Internal Revenue Code section 871(d) (explained earlier) or a tax treaty. How to file tax return A complete list of all your real property, or any interest in real property, located in the United States. How to file tax return Give the legal identification of U. How to file tax return S. How to file tax return timber, coal, or iron ore in which you have an interest. How to file tax return The extent of your ownership in the property. How to file tax return The location of the property. How to file tax return A description of any major improvements to the property. How to file tax return The dates you owned the property. How to file tax return Your income from the property. How to file tax return Details of any previous choices and revocations of the real property income choice. How to file tax return   This choice stays in effect for all later tax years unless you revoke it. How to file tax return Revoking the choice. How to file tax return   You can revoke the choice without IRS approval by filing Form 1040X, Amended U. How to file tax return S. How to file tax return Individual Income Tax Return, for the year you made the choice and for later tax years. How to file tax return You must file Form 1040X within 3 years from the date your return was filed or 2 years from the time the tax was paid, whichever is later. How to file tax return If this time period has expired for the year of choice, you cannot revoke the choice for that year. How to file tax return However, you may revoke the choice for later tax years only if you have IRS approval. How to file tax return For information on how to get IRS approval, see Regulation section 1. How to file tax return 871-10(d)(2). How to file tax return Transportation Tax A 4% tax rate applies to transportation income that is not effectively connected because it does not meet the two conditions listed earlier under Transportation Income . How to file tax return If you receive transportation income subject to the 4% tax, you should figure the tax and show it on line 57 of Form 1040NR. How to file tax return Attach a statement to your return that includes the following information (if applicable). How to file tax return Your name, taxpayer identification number, and tax year. How to file tax return A description of the types of services performed (whether on or off board). How to file tax return Names of vessels or registration numbers of aircraft on which you performed the services. How to file tax return Amount of U. How to file tax return S. How to file tax return source transportation income derived from each type of service for each vessel or aircraft for the calendar year. How to file tax return Total amount of U. How to file tax return S. How to file tax return source transportation income derived from all types of services for the calendar year. How to file tax return This 4% tax applies to your U. How to file tax return S. How to file tax return source gross transportation income. How to file tax return This only includes transportation income that is treated as derived from sources in the United States if the transportation begins or ends in the United States. How to file tax return For transportation income from personal services, the transportation must be between the United States and a U. How to file tax return S. How to file tax return possession. How to file tax return For personal services of a nonresident alien, this only applies to income derived from, or in connection with, an aircraft. How to file tax return Interrupted Period of Residence You are subject to tax under a special rule if you interrupt your period of U. How to file tax return S. How to file tax return residence with a period of nonresidence. How to file tax return The special rule applies if you meet all of the following conditions. How to file tax return You were a U. How to file tax return S. How to file tax return resident for a period that includes at least 3 consecutive calendar years. How to file tax return You were a U. How to file tax return S. How to file tax return resident for at least 183 days in each of those years. How to file tax return You ceased to be treated as a U. How to file tax return S. How to file tax return resident. How to file tax return You then again became a U. How to file tax return S. How to file tax return resident before the end of the third calendar year after the end of the period described in (1) above. How to file tax return Under this special rule, you are subject to tax on your U. How to file tax return S. How to file tax return source gross income and gains on a net basis at the graduated rates applicable to individuals (with allowable deductions) for the period you were a nonresident alien, unless you would be subject to a higher tax under the 30% tax (discussed earlier) on income not connected with a U. How to file tax return S. How to file tax return trade or business. How to file tax return For information on how to figure the special tax, see How To Figure the Expatriation Tax (If You Expatriated Before June 17, 2008) under Expatriation Tax , below. How to file tax return Example. How to file tax return John Willow, a citizen of New Zealand, entered the United States on April 1, 2008, as a lawful permanent resident. How to file tax return On August 1, 2010, John ceased to be a lawful permanent resident and returned to New Zealand. How to file tax return During his period of residence, he was present in the United States for at least 183 days in each of three consecutive years (2008, 2009, and 2010). How to file tax return He returned to the United States on October 5, 2013, as a lawful permanent resident. How to file tax return He became a resident before the close of the third calendar year (2013) beginning after the end of his first period of residence (August 1, 2010). How to file tax return Therefore, he is subject to tax under the special rule for the period of nonresidence (August 2, 2010, through October 4, 2013) if it is more than the tax that would normally apply to him as a nonresident alien. How to file tax return Reporting requirements. How to file tax return   If you are subject to this tax for any year in the period you were a nonresident alien, you must file Form 1040NR for that year. How to file tax return The return is due by the due date (including extensions) for filing your U. How to file tax return S. How to file tax return income tax return for the year that you again become a U. How to file tax return S. How to file tax return resident. How to file tax return If you already filed returns for that period, you must file amended returns. How to file tax return You must attach a statement to your return that identifies the source of all of your U. How to file tax return S. How to file tax return and foreign gross income and the items of income subject to this special rule. How to file tax return Expatriation Tax The expatriation tax provisions apply to U. How to file tax return S. How to file tax return citizens who have renounced their citizenship and long-term residents who have ended their residency. How to file tax return The rules that apply are based on the dates of expatriation, which are described in the following sections. How to file tax return Expatriation Before June 4, 2004. How to file tax return Expatriation After June 3, 2004, and Before June 17, 2008. How to file tax return Expatriation After June 16, 2008. How to file tax return Long-term resident defined. How to file tax return   You are a long-term resident if you were a lawful permanent resident of the United States in at least 8 of the last 15 tax years ending with the year your residency ends. How to file tax return In determining if you meet the 8-year requirement, do not count any year that you are treated as a resident of a foreign country under a tax treaty and do not waive treaty benefits. How to file tax return Expatriation Before June 4, 2004 If you expatriated before June 4, 2004, the expatriation rules apply if one of the principal purposes of the action is the avoidance of U. How to file tax return S. How to file tax return taxes. How to file tax return Unless you received a ruling from the IRS that you did not expatriate to avoid U. How to file tax return S. How to file tax return taxes, you are presumed to have tax avoidance as a principal purpose if: Your average annual net income tax for the last 5 tax years ending before the date of your action to relinquish your citizenship or terminate your residency was more than $100,000, or Your net worth on the date of your action was $500,000 or more. How to file tax return The amounts above are adjusted for inflation if your expatriation action is after 1997 (see Table 4-1). How to file tax return Table 4-1. How to file tax return Inflation-Adjusted Amounts for Expatriation Actions Before June 4, 2004 IF you expatriated during . How to file tax return . How to file tax return . How to file tax return   THEN the rules outlined on this page apply if . How to file tax return . How to file tax return . How to file tax return     Your 5-year average annual net income tax was more than . How to file tax return . How to file tax return . How to file tax return OR Your net worth equaled or exceeded . How to file tax return . How to file tax return . How to file tax return 1999   110,000   552,000 2000   112,000   562,000 2001   116,000   580,000 2002   120,000   599,000 2003   122,000   608,000 2004 (before June 4)*   124,000   622,000 *If you expatriated after June 3, 2004, see Expatriation After June 3, 2004, and Before June 17, 2008 or Expatriation After June 16, 2008. How to file tax return Reporting requirements. How to file tax return   If you lost your U. How to file tax return S. How to file tax return citizenship, you should have filed Form 8854 with a consular office or a federal court at the time of loss of citizenship. How to file tax return If you ended your long-term residency, you should have filed Form 8854 with the Internal Revenue Service when you filed your dual-status tax return for the year your residency ended. How to file tax return   Your U. How to file tax return S. How to file tax return residency is considered to have ended when you ceased to be a lawful permanent resident or you began to be treated as a resident of another country under a tax treaty and do not waive treaty benefits. How to file tax return Penalties. How to file tax return   If you failed to file Form 8854, you may have to pay a penalty equal to the greater of 5% of the expatriation tax or $1,000. How to file tax return The penalty will be assessed for each year of the 10-year period beginning on the date of expatriation during which your failure to file continues. How to file tax return The penalty will not be imposed if you can show that the failure is due to reasonable cause and not willful neglect. How to file tax return Expatriation tax. How to file tax return   The expatriation tax applies to the 10-year period following the date of expatriation or termination of residency. How to file tax return It is figured in the same way as for those expatriating after June 3, 2004, and before June 17, 2008. How to file tax return See How To Figure the Expatriation Tax (If You Expatriated Before June 17, 2008) in the next section. How to file tax return Expatriation After June 3, 2004, and Before June 17, 2008 If you expatriated after June 3, 2004, and before June 17, 2008, the expatriation rules apply to you if any of the following statements apply. How to file tax return Your average annual net income tax for the 5 tax years ending before the date of expatriation or termination of residency is more than: $124,000 if you expatriated or terminated residency in 2004. How to file tax return $127,000 if you expatriated or terminated residency in 2005. How to file tax return $131,000 if you expatriated or terminated residency in 2006. How to file tax return $136,000 if you expatriated or terminated residency in 2007. How to file tax return $139,000 if you expatriated or terminated residency in 2008. How to file tax return Your net worth is $2 million or more on the date of your expatriation or termination of residency. How to file tax return You fail to certify on Form 8854 that you have complied with all U. How to file tax return S. How to file tax return federal tax obligations for the 5 tax years preceding the date of your expatriation or termination of residency. How to file tax return Exception for dual-citizens and certain minors. How to file tax return   Certain dual-citizens and certain minors (defined next) are not subject to the expatriation tax even if they meet (1) or (2) earlier. How to file tax return However, they still must provide the certification required in (3). How to file tax return Certain dual-citizens. How to file tax return   You may qualify for the exception described above if all of the following apply. How to file tax return You became at birth a U. How to file tax return S. How to file tax return citizen and a citizen of another country and you continue to be a citizen of that other country. How to file tax return You were never a resident alien of the United States (as defined in chapter 1). How to file tax return You never held a U. How to file tax return S. How to file tax return passport. How to file tax return You were present in the United States for no more than 30 days during any calendar year that is 1 of the 10 calendar years preceding your loss of U. How to file tax return S. How to file tax return citizenship. How to file tax return Certain minors. How to file tax return   You may qualify for the exception described above if you meet all of the following requirements. How to file tax return You became a U. How to file tax return S. How to file tax return citizen at birth. How to file tax return Neither of your parents was a U. How to file tax return S. How to file tax return citizen at the time of your birth. How to file tax return You expatriated before you were 18½. How to file tax return You were present in the United States for not more than 30 days during any calendar year that is 1 of the 10 calendar years preceding your expatriation. How to file tax return Tax consequences of presence in the United States. How to file tax return   The following rules apply if you do not meet the exception above for dual-citizens and certain minors and the expatriation rules would otherwise apply to you. How to file tax return   The expatriation tax does not apply to any tax year during the 10-year period if you are physically present in the United States for more than 30 days during the calendar year ending in that year. How to file tax return Instead, you are treated as a U. How to file tax return S. How to file tax return citizen or resident and taxed on your worldwide income for that tax year. How to file tax return You must file Form 1040, 1040A, or 1040EZ and figure your tax as prescribed in the instructions for those forms. How to file tax return   When counting the number of days of presence during a calendar year, count any day you were physically present in the United States at any time during the day. How to file tax return However, do not count any days (up to a limit of 30 days) on which you performed personal services in the United States for an employer who is not related to you if either of the following apply. How to file tax return You have ties with other countries. How to file tax return You have ties with other countries if: You became (within a reasonable period after your expatriation or termination of residency) a citizen or resident of the country in which you, your spouse, or either of your parents were born, and You became fully liable for income tax in that country. How to file tax return You were physically present in the United States for 30 days or less during each year in the 10-year period ending on the date of expatriation or termination of residency. How to file tax return Do not count any day you were an exempt individual or were unable to leave the United States because of a medical condition that arose while you were in the United States. How to file tax return See Exempt individual and Medical condition in chapter 1 under Substantial Presence Test, but disregard the information about Form 8843. How to file tax return Related employer. How to file tax return   If your employer in the United States is any of the following, then your employer is related to you. How to file tax return You must count any days you performed services in the United States for that employer as days of presence in the United States. How to file tax return Members of your family. How to file tax return This includes only your brothers and sisters, half-brothers and half-sisters, spouse, ancestors (parents, grandparents, etc. How to file tax return ), and lineal descendants (children, grandchildren, etc. How to file tax return ). How to file tax return A partnership in which you directly or indirectly own more than 50% of the capital interest or the profits interest. How to file tax return A corporation in which you directly or indirectly own more than 50% in value of the outstanding stock. How to file tax return (See Publication 550, chapter 4, Constructive ownership of stock, for how to determine whether you directly or indirectly own outstanding stock. How to file tax return ) A tax-exempt charitable or educational organization that is directly or indirectly controlled, in any manner or by any method, by you or by a member of your family, whether or not this control is legally enforceable. How to file tax return Date of tax expatriation. How to file tax return   For purposes of U. How to file tax return S. How to file tax return tax rules, the date of your expatriation or termination of residency is the later of the dates on which you perform the following actions. How to file tax return You notify either the Department of State or the Department of Homeland Security (whichever is appropriate) of your expatriating act or termination of residency. How to file tax return You file Form 8854 in accordance with the form instructions. How to file tax return Annual return. How to file tax return   If the expatriation tax applies to you, you must file Form 8854 each year during the 10-year period following the date of expatriation. How to file tax return You must file this form even if you owe no U. How to file tax return S. How to file tax return tax. How to file tax return Penalty. How to file tax return   If you fail to file Form 8854 for any tax year, fail to include all information required to be shown on the form, or include incorrect information, you may have to pay a penalty of $10,000. How to file tax return You will not have to pay a penalty if you show that the failure is due to reasonable cause and not to willful neglect. How to file tax return How To Figure the Expatriation Tax (If You Expatriated Before June 17, 2008) If the expatriation tax applies to you, you are generally subject to tax on your U. How to file tax return S. How to file tax return source gross income and gains on a net basis at the graduated rates applicable to individuals (with allowable deductions) unless you would be subject to a higher tax under the 30% tax (discussed earlier) on income not connected with a U. How to file tax return S. How to file tax return trade or business. How to file tax return For this purpose, U. How to file tax return S. How to file tax return source gross income (defined in chapter 2) includes gains from the sale or exchange of: Property (other than stock or debt obligations) located in the United States, Stock issued by a U. How to file tax return S. How to file tax return domestic corporation, and Debt obligations of U. How to file tax return S. How to file tax return persons or of the United States, a state or political subdivision thereof, or the District of Columbia. How to file tax return U. How to file tax return S. How to file tax return source income also includes any income or gain derived from stock in certain controlled foreign corporations if you owned, or were considered to own, at any time during the 2-year period ending on the date of expatriation, more than 50% of: The total combined voting power of all classes of that corporation's stock, or The total value of the stock. How to file tax return The income or gain is considered U. How to file tax return S. How to file tax return source income only to the extent of your share of earnings and profits earned or accumulated before the date of expatriation and during the periods you met the ownership requirements discussed above. How to file tax return Any exchange of property is treated as a sale of the property at its fair market value on the date of the exchange and any gain is treated as U. How to file tax return S. How to file tax return source gross income in the tax year of the exchange unless you enter into a gain recognition agreement under Notice 97-19. How to file tax return Other information. How to file tax return   For more information on the expatriation tax provisions, including exceptions to the tax and special U. How to file tax return S. How to file tax return source rules, see section 877 of the Internal Revenue Code. How to file tax return Expatriation Tax Return If you expatriated or terminated your U. How to file tax return S. How to file tax return residency, or you are subject to the expatriation tax, you must file Form 8854, Initial and Annual Expatriation Statement. How to file tax return Attach it to Form 1040NR if you are required to file that form. How to file tax return If you are present in the United States following your expatriation and are subject to tax as a U. How to file tax return S. How to file tax return citizen or resident, file Form 8854 with Form 1040. How to file tax return Expatriation After June 16, 2008 If you expatriated after June 16, 2008, the expatriation rules apply to you if you meet any of the following conditions. How to file tax return Your average annual net income tax for the 5 years ending before the date of expatriation or termination of residency is more than: $139,000 if you expatriated or terminated residency in 2008. How to file tax return $145,000 if you expatriated or terminated residency in 2009 or 2010. How to file tax return $147,000 if you expatriated or terminated residency in 2011. How to file tax return $151,000 if you expatriated or terminated residency in 2012. How to file tax return $155,000 if you expatriated or terminated residency in 2013. How to file tax return Your net worth is $2 million or more on the date of your expatriation or termination of residency. How to file tax return You fail to certify on Form 8854 that you have complied with all U. How to file tax return S. How to file tax return federal tax obligations for the 5 years preceding the date of your expatriation or termination of residency. How to file tax return Exception for dual-citizens and certain minors. How to file tax return   Certain dual-citizens and certain minors (defined next) are not subject to the expatriation tax even if they meet (1) or (2) above. How to file tax return However, they still must provide the certification required in (3) above. How to file tax return Certain dual-citizens. How to file tax return   You may qualify for the exception described above if both of the following apply. How to file tax return You became at birth a U. How to file tax return S. How to file tax return citizen and a citizen of another country and you continue to be a citizen of, and are taxed as a resident of, that other country. How to file tax return You have been a resident of the United States for not more than 10 years during the 15-year tax period ending with the tax year during which the expatriation occurs. How to file tax return For the purpose of determining U. How to file tax return S. How to file tax return residency, use the substantial presence test described in chapter 1. How to file tax return Certain minors. How to file tax return   You may qualify for the exception described earlier if you meet both of the following requirements. How to file tax return You expatriated before you were 18½. How to file tax return You have been a resident of the United States for not more than 10 tax years before the expatriation occurs. How to file tax return For the purpose of determining U. How to file tax return S. How to file tax return residency, use the substantial presence test described in chapter 1. How to file tax return Expatriation date. How to file tax return   Your expatriation date is the date you relinquish U. How to file tax return S. How to file tax return citizenship (in the case of a former citizen) or terminate your long-term residency (in the case of a former U. How to file tax return S. How to file tax return resident). How to file tax return Former U. How to file tax return S. How to file tax return citizen. How to file tax return   You are considered to have relinquished your U. How to file tax return S. How to file tax return citizenship on the earliest of the following dates. How to file tax return The date you renounced U. How to file tax return S. How to file tax return citizenship before a diplomatic or consular officer of the United States (provided that the voluntary renouncement was later confirmed by the issuance of a certificate of loss of nationality). How to file tax return The date you furnished to the State Department a signed statement of voluntary relinquishment of U. How to file tax return S. How to file tax return nationality confirming the performance of an expatriating act (provided that the voluntary relinquishment was later confirmed by the issuance of a certificate of loss of nationality). How to file tax return The date the State Department issued a certificate of loss of nationality. How to file tax return The date that a U. How to file tax return S. How to file tax return court canceled your certificate of naturalization. How to file tax return Former long-term resident. How to file tax return   You are considered to have terminated your long-term residency on the earliest of the following dates. How to file tax return The date you voluntarily relinquished your lawful permanent resident status by filing Department of Homeland Security Form I-407 with a U. How to file tax return S. How to file tax return consular or immigration officer, and the Department of Homeland Security determined that you have, in fact, abandoned your lawful permanent resident status. How to file tax return The date you became subject to a final administrative order for your removal from the United States under the Immigration and Nationality Act and you actually left the United States as a result of that order. How to file tax return If you were a dual resident of the United States and a country with which the United States has an income tax treaty, the date you began to be treated as a resident of that country and you determined that, for purposes of the treaty, you are a resident of the treaty country and notify the IRS of that treatment on Forms 8833 and 8854. How to file tax return See Effect of Tax Treaties in chapter 1 for more information about dual residents. How to file tax return How To Figure the Expatriation Tax (If You Expatriate After June 16, 2008) In the year you expatriate, you are subject to income tax on the net unrealized gain (or loss) in your property as if the property had been sold for its fair market value on the day before your expatriation date (“mark-to-market tax”). How to file tax return This applies to most types of property interests you held on the date of relinquishment of citizenship or termination of residency. How to file tax return But see Exceptions , later. How to file tax return Gains arising from deemed sales must be taken into account for the tax year of the deemed sale without regard to other U. How to file tax return S. How to file tax return internal revenue laws. How to file tax return Losses from deemed sales must be taken into account to the extent otherwise provided under U. How to file tax return S. How to file tax return internal revenue laws. How to file tax return However, Internal Revenue Code section 1091 (relating to the disallowance of losses on wash sales of stock and securities) does not apply. How to file tax return The net gain that you otherwise must include in your income is reduced (but not below zero) by: $600,000 if you expatriated or terminated residency before January 1, 2009. How to file tax return $626,000 if you expatriated or terminated residency in 2009. How to file tax return $627,000 if you expatriated or terminated residency in 2010. How to file tax return $636,000 if you expatriated or terminated residency in 2011. How to file tax return $651,000 if you expatriated or terminated residency in 2012. How to file tax return $668,000 if you expatriated or terminated residency in 2013. How to file tax return Exceptions. How to file tax return   The mark-to-market tax does not apply to the following. How to file tax return Eligible deferred compensation items. How to file tax return Ineligible deferred compensation items. How to file tax return Interests in nongrantor trusts. How to file tax return Specified tax deferred accounts. How to file tax return Instead, items (1) and (3) may be subject to withholding at source. How to file tax return In the case of item (2), you are treated as receiving the present value of your accrued benefit as of the day before the expatriation date. How to file tax return In the case of item (4), you are treated as receiving a distribution of your entire interest in the account on the day before your expatriation date. How to file tax return See paragraphs (d), (e), and (f) of section 877A for more information. How to file tax return Expatriation Tax Return If you expatriated or terminated your U. How to file tax return S. How to file tax return residency, or you are subject to the expatriation rules (as discussed earlier in the first paragraph under Expatriation After June 16, 2008), you must file Form 8854. How to file tax return Attach it to Form 1040 or Form 1040NR if you are required to file either of those forms. How to file tax return Deferral of payment of mark-to-market tax. How to file tax return   You can make an irrevocable election to defer payment of the mark-to-market tax imposed on the deemed sale of property. How to file tax return If you make this election, the following rules apply. How to file tax return You can make the election on a property-by-property basis. How to file tax return The deferred tax attributable to a particular property is due on the return for the tax year in which you dispose of the property. How to file tax return Interest is charged for the period the tax is deferred. How to file tax return The due date for the payment of the deferred tax cannot be extended beyond the earlier of the following dates. How to file tax return The due date of the return required for the year of death. How to file tax return The time that the security provided for the property fails to be adequate. How to file tax return See item (6) below. How to file tax return You make the election on Form 8854. How to file tax return You must provide adequate security (such as a bond). How to file tax return You must make an irrevocable waiver of any right under any treaty of the United States which would preclude assessment or collection of the mark-to-market tax. How to file tax return   For more information about the deferral of payment, see the Instructions for Form 8854. How to file tax return Prev  Up  Next   Home   More Online Publications
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The How To File Tax Return

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