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I Need To File 2012 Taxes

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I Need To File 2012 Taxes

I need to file 2012 taxes 26. I need to file 2012 taxes   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. I need to file 2012 taxes Cargos de estacionamiento. I need to file 2012 taxes Publicidad en el automóvil. I need to file 2012 taxes Uso compartido de automóviles. I need to file 2012 taxes Transporte de herramientas o instrumentos. I need to file 2012 taxes Gastos de desplazamiento de sindicalistas desde el centro del sindicato. I need to file 2012 taxes Gastos de Automóvil Mantenimiento de DocumentaciónCómo Demostrar los Gastos Cuánto Tiempo Tiene que Guardar Documentación y Recibos Cómo Hacer la DeclaraciónRegalos. I need to file 2012 taxes Empleados estatutarios. I need to file 2012 taxes Reembolsos Cómo Llenar los Formularios 2106 y 2106-EZ Reglas Especiales Qué Hay de Nuevo Tarifa estándar por milla. I need to file 2012 taxes  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. I need to file 2012 taxes Los gastos de automóvil y el uso de la tarifa estándar por milla se explican bajo Gastos de Transporte , más adelante. I need to file 2012 taxes Límites de depreciación de automóviles, camiones y camionetas. I need to file 2012 taxes  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). I need to file 2012 taxes Para camiones y camionetas, el límite del primer año permanecerá en $11,360 ($3,360 si elige no tomar la provisión especial por depreciación). I need to file 2012 taxes Para información adicional, consulte Depreciation limits (Límites de depreciación) en la Publicación 463, en inglés. I need to file 2012 taxes 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. I need to file 2012 taxes Un gasto ordinario es aquél que es común y reconocido en el ámbito de su ocupación, negocio o profesión. I need to file 2012 taxes Un gasto necesario es aquél que es útil e indicado para su negocio. I need to file 2012 taxes Un gasto no tiene que ser obligatorio para considerarse necesario. I need to file 2012 taxes Este capítulo explica: Qué gastos se pueden deducir. I need to file 2012 taxes Cómo se declaran los gastos en la declaración de impuestos. I need to file 2012 taxes Qué documentación necesita para demostrar sus gastos. I need to file 2012 taxes Cómo tratar los reembolsos de gastos que reciba. I need to file 2012 taxes Quién no necesita usar este capítulo. I need to file 2012 taxes   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. I need to file 2012 taxes Recibió un reembolso total de sus gastos. I need to file 2012 taxes Su empleador le exigió que devolviera todo reembolso en exceso y usted así lo hizo. I need to file 2012 taxes 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. I need to file 2012 taxes Si se cumplen todos estos requisitos, no hay necesidad de anotar los gastos o los reembolsos en la declaración. I need to file 2012 taxes Vea Reembolsos , más adelante, si desea leer más información sobre reembolsos y cómo rendir cuentas a su empleador. I need to file 2012 taxes    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. I need to file 2012 taxes 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. I need to file 2012 taxes Esta sección trata de: Viajes lejos de su domicilio, Domicilio tributario, Trabajo o asignación temporal, y Qué gastos de viaje se pueden deducir. I need to file 2012 taxes Además, explica la asignación para comidas, las reglas con respecto a viajes dentro y fuera de los Estados Unidos y gastos de convenciones deducibles. I need to file 2012 taxes Definición de gastos de viaje. I need to file 2012 taxes   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. I need to file 2012 taxes   Puede encontrar ejemplos de gastos de viaje deducibles en la Tabla 26-1. I need to file 2012 taxes 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. I need to file 2012 taxes Este requisito de descanso no se cumple con sólo dormir una siesta en el automóvil. I need to file 2012 taxes 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. I need to file 2012 taxes Ejemplo 1. I need to file 2012 taxes Usted es conductor de trenes. I need to file 2012 taxes 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. I need to file 2012 taxes 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. I need to file 2012 taxes En este caso, se considera que usted ha estado lejos de su domicilio. I need to file 2012 taxes Ejemplo 2. I need to file 2012 taxes Usted es camionero. I need to file 2012 taxes Sale de su terminal y regresa más tarde el mismo día. I need to file 2012 taxes En el punto de destino, tiene una hora libre para comer. I need to file 2012 taxes 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. I need to file 2012 taxes Miembros de las Fuerzas Armadas. I need to file 2012 taxes   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. I need to file 2012 taxes No puede deducir sus gastos por comida y alojamiento. I need to file 2012 taxes 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. I need to file 2012 taxes 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. I need to file 2012 taxes    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. I need to file 2012 taxes Domicilio Tributario Para determinar si se considera que viaja lejos de su domicilio, primero tiene que determinar la ubicación de su domicilio tributario. I need to file 2012 taxes Por regla general, su domicilio tributario es su lugar de negocios o puesto de servicio normal, independientemente de dónde mantenga su domicilio familiar. I need to file 2012 taxes Abarca toda la ciudad o área general en la cual está ubicado su negocio o trabajo. I need to file 2012 taxes Si tiene más de un solo lugar de negocios, su domicilio tributario es su lugar de negocios principal. I need to file 2012 taxes Vea Lugar principal de negocios o trabajo , más adelante. I need to file 2012 taxes 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. I need to file 2012 taxes Vea Ningún lugar principal de negocios o trabajo , más adelante. I need to file 2012 taxes 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. I need to file 2012 taxes 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. I need to file 2012 taxes Lugar principal de negocios o trabajo. I need to file 2012 taxes   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. I need to file 2012 taxes El tiempo total que suele trabajar en cada lugar. I need to file 2012 taxes El nivel de su actividad comercial en cada lugar. I need to file 2012 taxes Si el ingreso procedente de sus actividades en cada lugar es considerable o no. I need to file 2012 taxes Ejemplo. I need to file 2012 taxes Usted vive en Cincinnati donde tiene un trabajo de temporada 8 meses al año y gana $40,000. I need to file 2012 taxes Trabaja en Miami durante los 4 meses que quedan del año, también como empleado de temporada, y gana $15,000. I need to file 2012 taxes 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. I need to file 2012 taxes Ningún lugar principal de negocios o trabajo. I need to file 2012 taxes   Es posible que tenga un domicilio tributario aunque no tenga un lugar principal o normal de negocios o trabajo. I need to file 2012 taxes Su domicilio tributario puede ser el hogar donde vive normalmente. I need to file 2012 taxes Condiciones usadas para determinar el domicilio tributario. I need to file 2012 taxes   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. I need to file 2012 taxes 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. I need to file 2012 taxes 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. I need to file 2012 taxes 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. I need to file 2012 taxes   Si se cumplen las tres condiciones, su domicilio tributario es el domicilio donde vive normalmente. I need to file 2012 taxes Si se cumplen sólo dos condiciones, es posible que tenga un domicilio tributario, dependiendo de todos los hechos y circunstancias. I need to file 2012 taxes Si se cumple sólo una condición, usted se considera itinerante; su domicilio tributario es dondequiera que trabaje y no puede deducir gastos de viaje. I need to file 2012 taxes Ejemplo. I need to file 2012 taxes Usted es soltero y vive en un apartamento que alquila en Boston. I need to file 2012 taxes Trabaja para su empleador en Boston desde hace varios años. I need to file 2012 taxes Su empleador lo inscribe en un programa de capacitación ejecutiva que dura 12 meses. I need to file 2012 taxes Usted no espera regresar a Boston después de terminar el programa de capacitación. I need to file 2012 taxes Durante la capacitación, usted no trabaja en Boston. I need to file 2012 taxes En lugar de ello, recibe formación en aulas o en lugares de trabajo diferentes a través de los Estados Unidos. I need to file 2012 taxes Mantiene su apartamento en Boston y regresa al mismo a menudo. I need to file 2012 taxes Usa su apartamento para llevar a cabo sus asuntos personales. I need to file 2012 taxes Además, se mantiene en contacto con sus conocidos en la comunidad de Boston. I need to file 2012 taxes Cuando usted completa su programa de capacitación, a usted lo trasladan a Los Angeles. I need to file 2012 taxes Usted no cumple la condición (1) porque no trabajó en Boston. I need to file 2012 taxes Sí cumple la condición (2) porque tuvo gastos de vida duplicados. I need to file 2012 taxes 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. I need to file 2012 taxes Por lo tanto, usted tiene un domicilio tributario en Boston. I need to file 2012 taxes Domicilio tributario distinto al hogar familiar. I need to file 2012 taxes   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. I need to file 2012 taxes Tampoco puede deducir el costo de comida y alojamiento mientras está en su domicilio tributario. I need to file 2012 taxes Vea el Ejemplo 1 , más adelante. I need to file 2012 taxes   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. I need to file 2012 taxes Vea el Ejemplo 2 , más adelante. I need to file 2012 taxes Ejemplo 1. I need to file 2012 taxes Usted es camionero y vive con su familia en Tucson. I need to file 2012 taxes Trabaja para una compañia de transporte de camiones cuya terminal está ubicada en Phoenix. I need to file 2012 taxes Después de viajes largos, usted vuelve a la terminal de origen en Phoenix y pasa la noche allí antes de regresar a casa. I need to file 2012 taxes 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. I need to file 2012 taxes Ejemplo 2. I need to file 2012 taxes Su domicilio familiar está en Pittsburgh, donde trabaja 12 semanas al año. I need to file 2012 taxes El resto del año trabaja para el mismo empleador en Baltimore. I need to file 2012 taxes En Baltimore, usted come en restaurantes y duerme en una casa de huéspedes. I need to file 2012 taxes Su sueldo sigue igual independientemente de si está en Pittsburgh o en Baltimore. I need to file 2012 taxes 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. I need to file 2012 taxes No puede deducir gasto alguno en el que haya incurrido por comida y alojamiento en ese lugar. I need to file 2012 taxes 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. I need to file 2012 taxes Puede deducir el costo de su viaje de ida y vuelta entre Baltimore y Pittsburgh. I need to file 2012 taxes 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. I need to file 2012 taxes Trabajo o Asignación Temporal Puede ser que trabaje normalmente en su domicilio tributario y también en otro sitio. I need to file 2012 taxes Tal vez no le resulte práctico regresar a su domicilio tributario desde dicho sitio al fin de cada día de trabajo. I need to file 2012 taxes Asignación temporal versus asignación por un tiempo indeterminado. I need to file 2012 taxes   Si su asignación o trabajo fuera de su lugar principal de trabajo es temporal, su domicilio tributario no cambia. I need to file 2012 taxes Se considera que está lejos de su domicilio durante todo el período en que esté fuera de su lugar principal de trabajo. I need to file 2012 taxes Puede deducir sus gastos de viaje siempre que reúnan todos los requisitos de la deducción. I need to file 2012 taxes Normalmente, una asignación temporal en un solo sitio es aquélla que se espera que dure (y de hecho dura) 1 año o menos. I need to file 2012 taxes   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. I need to file 2012 taxes 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. I need to file 2012 taxes   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. I need to file 2012 taxes Es posible que pueda deducir el costo de trasladarse a su nuevo domicilio tributario como gasto de mudanza. I need to file 2012 taxes Vea la Publicación 521, en inglés, para más información. I need to file 2012 taxes Excepción para investigaciones o enjuiciamientos penales federales. I need to file 2012 taxes   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. I need to file 2012 taxes 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. I need to file 2012 taxes   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. I need to file 2012 taxes Cómo determinar si su asignación es temporal o de duración indeterminada. I need to file 2012 taxes   Tiene que determinar si su asignación es temporal o de duración indeterminada cuando comience un trabajo. I need to file 2012 taxes 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. I need to file 2012 taxes Una asignación o trabajo que es temporal en un principio puede convertirse en indeterminado debido a cambios en las circunstancias. I need to file 2012 taxes 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. I need to file 2012 taxes Regreso a casa en días libres. I need to file 2012 taxes   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. I need to file 2012 taxes No puede deducir el costo de sus comidas y alojamiento allí. I need to file 2012 taxes 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. I need to file 2012 taxes Puede declarar dichos gastos hasta la cantidad que le habría costado si se hubiera quedado en su lugar de trabajo temporal. I need to file 2012 taxes   Si mantiene su habitación de hotel mientras regresa a su ciudad de residencia, puede deducir el costo de la habitación. I need to file 2012 taxes 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. I need to file 2012 taxes Período condicional de trabajo. I need to file 2012 taxes   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. I need to file 2012 taxes No puede deducir ninguno de sus gastos por concepto de comida y alojamiento durante el período condicional. I need to file 2012 taxes ¿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. I need to file 2012 taxes Puede deducir gastos ordinarios y necesarios en los que incurra cuando viaje lejos de su domicilio por motivos comerciales. I need to file 2012 taxes El tipo de gasto que puede deducir depende de los hechos y sus circunstancias. I need to file 2012 taxes La Tabla 26-1 resume los gastos de viaje que tal vez pueda deducir. I need to file 2012 taxes Es posible que tenga otros gastos de viaje deducibles que no se encuentren en esa tabla, dependiendo de los hechos y sus circunstancias. I need to file 2012 taxes 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. I need to file 2012 taxes Puede usar una libreta, diario, cuaderno o cualquier otro registro escrito para tomar nota de sus gastos. I need to file 2012 taxes Los tipos de gastos que necesita apuntar, junto con documentos comprobantes, se describen en la Tabla 26-2, más adelante. I need to file 2012 taxes Separación de costos. I need to file 2012 taxes   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. I need to file 2012 taxes Tiene que tener una buena razón para designar los gastos de esta manera. I need to file 2012 taxes Por ejemplo, tiene que repartir sus gastos si el cargo de habitación de un hotel incluye una o más comidas. I need to file 2012 taxes Gastos de viaje para otra persona. I need to file 2012 taxes   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. I need to file 2012 taxes Empleado. I need to file 2012 taxes   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. I need to file 2012 taxes Asociado comercial. I need to file 2012 taxes   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. I need to file 2012 taxes Un asociado comercial es una persona con quien usted podría esperar razonablemente llevar a cabo negocios de manera activa en su negocio. I need to file 2012 taxes Un asociado comercial puede ser (o tener buenas posibilidades de convertirse en) un cliente, proveedor, empleado, agente, socio o asesor profesional actual. I need to file 2012 taxes Propósito comercial de buena fe (bona fide). I need to file 2012 taxes   Un propósito comercial de buena fe (bona fide) existe si puede demostrar un propósito comercial real que justifique la presencia de la persona. I need to file 2012 taxes 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. I need to file 2012 taxes Ejemplo. I need to file 2012 taxes Geraldo va a Chicago en auto por motivo de negocios, y su esposa, Linda, lo acompaña. I need to file 2012 taxes Linda no es la empleada de Geraldo. I need to file 2012 taxes De vez en cuando, Linda toma apuntes, presta servicios parecidos y asiste a comidas de negocios con Geraldo. I need to file 2012 taxes 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. I need to file 2012 taxes Los gastos de Linda no son deducibles. I need to file 2012 taxes Geraldo paga $199 al día por una habitación doble. I need to file 2012 taxes El precio diario de una habitación individual es $149. I need to file 2012 taxes 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. I need to file 2012 taxes Si usa transporte público, puede deducir únicamente la tarifa que pague por sí mismo. I need to file 2012 taxes Tabla 26-1. I need to file 2012 taxes Gastos de Viaje que Puede Deducir Esta tabla resume los gastos que puede deducir cuando viaje lejos de su domicilio por motivo de negocios. I need to file 2012 taxes SI tiene gastos por. I need to file 2012 taxes . I need to file 2012 taxes . I need to file 2012 taxes ENTONCES usted puede deducir el costo de. I need to file 2012 taxes . I need to file 2012 taxes . I need to file 2012 taxes transporte viajes en avión, tren, autobús o automóvil entre su domicilio y su destino de negocios. I need to file 2012 taxes 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. I need to file 2012 taxes 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. I need to file 2012 taxes 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. I need to file 2012 taxes equipaje y envíos enviar equipaje y materiales de exposición o materiales de muestra entre sitios de trabajo normales y temporales. I need to file 2012 taxes automóvil operar y mantener su automóvil cuando viaja lejos de su domicilio por motivo de negocios. I need to file 2012 taxes Puede deducir los gastos reales o la tarifa estándar por milla, además de peajes y estacionamiento relacionados con los negocios. I need to file 2012 taxes 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. I need to file 2012 taxes 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. I need to file 2012 taxes Las comidas incluyen cantidades gastadas en comida, bebidas, impuesto y propinas relacionados con dichos artículos. I need to file 2012 taxes Vea Gastos de Comidas y Gastos Imprevistos para información sobre reglas y límites adicionales. I need to file 2012 taxes limpieza limpieza en seco y lavado de ropa. I need to file 2012 taxes teléfono llamadas de negocios durante su viaje de negocios. I need to file 2012 taxes Esto incluye comunicación de negocios por fax u otros medios de comunicación. I need to file 2012 taxes propinas propinas que pague por algún gasto de esta tabla. I need to file 2012 taxes otros otros gastos ordinarios y necesarios parecidos que estén relacionados con su viaje de negocios. I need to file 2012 taxes 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. I need to file 2012 taxes 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. I need to file 2012 taxes Si la comida es entretenimiento relacionado con los negocios. I need to file 2012 taxes El entretenimiento relacionado con los negocios se explica bajo Gastos de Entretenimiento , más adelante. I need to file 2012 taxes La siguiente explicación trata únicamente de comidas (y gastos imprevistos) que no están relacionadas con entretenimiento. I need to file 2012 taxes Gastos exagerados y extravagantes. I need to file 2012 taxes   No puede deducir gastos de comida que sean exagerados o extravagantes. I need to file 2012 taxes Se considera que un gasto no es extravagante si es razonable basándose en los hechos y circunstancias. I need to file 2012 taxes 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. I need to file 2012 taxes Límite del 50% en comidas. I need to file 2012 taxes   Puede calcular sus gastos de comida utilizando cualquiera de los siguientes métodos: Costo real. I need to file 2012 taxes La asignación estándar para comidas. I need to file 2012 taxes Estos dos métodos se explican a continuación. I need to file 2012 taxes Pero, cualquiera que sea el método que use, normalmente puede deducir sólo el 50% del costo no reembolsado de sus comidas. I need to file 2012 taxes   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. I need to file 2012 taxes 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. I need to file 2012 taxes El límite del 50% se explica más adelante bajo Gastos de Entretenimiento . I need to file 2012 taxes Los planes de reembolsos con rendición de cuentas y los planes de reembolsos sin rendición de cuentas se explican más adelante bajo Reembolsos . I need to file 2012 taxes Costo real. I need to file 2012 taxes   Puede usar el costo real de sus comidas para calcular su gasto antes del reembolso y de la aplicación del límite del 50%. I need to file 2012 taxes Si utiliza este método, tendrá que mantener documentación del costo real. I need to file 2012 taxes Asignación estándar para comidas. I need to file 2012 taxes   Normalmente, puede usar el método de “asignación estándar para comidas” como alternativa al método del costo real. I need to file 2012 taxes 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. I need to file 2012 taxes Esta cantidad fija varía según dónde y cuándo usted viaje. I need to file 2012 taxes 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 . I need to file 2012 taxes Aun si usa la asignación estándar para comidas, tiene que mantener documentación para comprobar la fecha, lugar y propósito comercial de su viaje. I need to file 2012 taxes Vea Mantenimiento de Documentación , más adelante. I need to file 2012 taxes Gastos imprevistos. I need to file 2012 taxes   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. I need to file 2012 taxes 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. I need to file 2012 taxes Método únicamente para gastos imprevistos. I need to file 2012 taxes   Puede utilizar un método opcional (en lugar del costo real) sólo para deducir gastos imprevistos. I need to file 2012 taxes La cantidad de la deducción es $5 al día. I need to file 2012 taxes Puede utilizar este método sólo si no ha pagado, ni ha tenido, gasto alguno de comida. I need to file 2012 taxes No puede utilizar este método para los días en que utilice la asignación estándar para comidas. I need to file 2012 taxes    Los empleados federales deberían consultar las Federal Travel Regulations (Reglas para viajes federales) en www. I need to file 2012 taxes gsa. I need to file 2012 taxes gov. I need to file 2012 taxes 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. I need to file 2012 taxes Es posible que corresponda el límite del 50%. I need to file 2012 taxes   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. I need to file 2012 taxes 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. I need to file 2012 taxes El límite del 50% se explica más adelante bajo Gastos de Entretenimiento . I need to file 2012 taxes 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 . I need to file 2012 taxes No exsiste una cantidad estándar opcional para alojamiento parecida a la asignación estándar para comidas. I need to file 2012 taxes La deducción permisible por gastos de alojamiento es el costo real. I need to file 2012 taxes Quién puede usar la asignación estándar para comidas. I need to file 2012 taxes   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. I need to file 2012 taxes Uso de la asignación estándar para comidas en el caso de otros viajes. I need to file 2012 taxes    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. I need to file 2012 taxes Además, la puede usar para calcular los gastos de comida cuando viaje para propósitos educativos calificados. I need to file 2012 taxes No puede usar la asignación estándar para comidas para calcular el costo de comidas cuando viaje para propósitos médicos o caritativos. I need to file 2012 taxes Cantidad de asignación estándar para comidas. I need to file 2012 taxes   La asignación estándar para comidas es la tarifa federal M&IE. I need to file 2012 taxes 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. I need to file 2012 taxes   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. I need to file 2012 taxes    También puede encontrar esta información (organizada según los estados) en Internet en www. I need to file 2012 taxes gsa. I need to file 2012 taxes gov. I need to file 2012 taxes 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. I need to file 2012 taxes 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. I need to file 2012 taxes 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. I need to file 2012 taxes   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. I need to file 2012 taxes No obstante, si trabaja en la industria de transporte, vea Tarifa especial para trabajadores de transporte , más adelante. I need to file 2012 taxes Asignación estándar de comidas para zonas fuera de los Estados Unidos continentales. I need to file 2012 taxes    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. I need to file 2012 taxes 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. I need to file 2012 taxes El Departamento de Estado de los Estados Unidos es responsable de establecer las tarifas de viáticos para todas las demás zonas extranjeras. I need to file 2012 taxes    Puede obtener las tarifas de viáticos para zonas no extranjeras fuera de los Estados Unidos continentales en http://www. I need to file 2012 taxes defensetravel. I need to file 2012 taxes dod. I need to file 2012 taxes mil/site/perdiemCalc. I need to file 2012 taxes cfm. I need to file 2012 taxes Puede obtener todas las demás tarifas de viáticos para zonas extranjeras en www. I need to file 2012 taxes state. I need to file 2012 taxes gov/travel/. I need to file 2012 taxes 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. I need to file 2012 taxes Tarifa especial para trabajadores de transporte. I need to file 2012 taxes   Puede usar una asignación especial estándar para comidas si trabaja en la industria de transporte. I need to file 2012 taxes 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. I need to file 2012 taxes 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). I need to file 2012 taxes   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. I need to file 2012 taxes 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. I need to file 2012 taxes Asignación de viajes para los días de salida y regreso. I need to file 2012 taxes   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). I need to file 2012 taxes Puede hacer esto utilizando uno de estos dos métodos: Método 1: Puede declarar tres cuartos de la asignación estándar de comidas. I need to file 2012 taxes Método 2: Puede prorratear utilizando cualquier método que usted aplique de manera uniforme y que sea conforme a prácticas razonables de negocios. I need to file 2012 taxes Ejemplo. I need to file 2012 taxes Juana trabaja en New Orleans donde organiza conferencias. I need to file 2012 taxes En marzo, su empleador la mandó a Washington, DC, por 3 días a fin de que asistiera a un seminario sobre planificación. I need to file 2012 taxes 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. I need to file 2012 taxes 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. I need to file 2012 taxes El empleador de Juana le dio una cantidad fija para cubrir sus gastos y la incluyó en su sueldo. I need to file 2012 taxes Bajo el Método 1, Juana puede declarar 2. I need to file 2012 taxes 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. I need to file 2012 taxes 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. I need to file 2012 taxes 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. I need to file 2012 taxes Viajes en los Estados Unidos La siguiente sección corresponde a viajes dentro de los Estados Unidos. I need to file 2012 taxes Para este propósito, los Estados Unidos incluyen sólo los 50 estados y el Distrito de Columbia. I need to file 2012 taxes 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. I need to file 2012 taxes Vea Parte del Viaje Fuera de los Estados Unidos , más adelante. I need to file 2012 taxes Viaje Principalmente por Motivo de Negocios Puede deducir todos sus gastos de viaje si su viaje era totalmente para fines de negocios. I need to file 2012 taxes 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. I need to file 2012 taxes 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. I need to file 2012 taxes Ejemplo. I need to file 2012 taxes Usted trabaja en Atlanta y hace un viaje de negocios a New Orleans en mayo. I need to file 2012 taxes En el camino de regreso, se hospeda en casa de sus padres en Mobile. I need to file 2012 taxes 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. I need to file 2012 taxes Si no hubiera parado en Mobile, habría estado lejos de su hogar sólo 6 días y su costo total habría sido $1,696. I need to file 2012 taxes Puede deducir $1,696 por su viaje, incluido el costo de transporte de ida y vuelta de New Orleans. I need to file 2012 taxes La deducción por sus comidas está sujeta al límite del 50% sobre comidas, mencionado anteriormente. I need to file 2012 taxes 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. I need to file 2012 taxes 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. I need to file 2012 taxes 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. I need to file 2012 taxes 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. I need to file 2012 taxes 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. I need to file 2012 taxes Para la parte de su viaje dentro de los Estados Unidos, use las reglas para viajes en los Estados Unidos. I need to file 2012 taxes Los viajes fuera de los Estados Unidos no incluyen viajes de un lugar a otro también en los Estados Unidos. I need to file 2012 taxes La siguiente explicación le puede ayudar a determinar si su viaje tuvo lugar en su totalidad dentro de los Estados Unidos. I need to file 2012 taxes Transporte público. I need to file 2012 taxes   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. I need to file 2012 taxes 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 . I need to file 2012 taxes Ejemplo. I need to file 2012 taxes Usted viaja en avión de Nueva York a Puerto Rico con una escala programada en Miami. I need to file 2012 taxes Regresa a Nueva York sin hacer escala. I need to file 2012 taxes 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. I need to file 2012 taxes 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. I need to file 2012 taxes Automóvil privado. I need to file 2012 taxes   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. I need to file 2012 taxes Ejemplo. I need to file 2012 taxes Usted viaja en automóvil de Denver a la Ciudad de México y regresa. I need to file 2012 taxes 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. I need to file 2012 taxes 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. I need to file 2012 taxes 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. I need to file 2012 taxes Para este propósito, los Estados Unidos incluyen sólo los 50 estados y el Distrito de Columbia. I need to file 2012 taxes 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. I need to file 2012 taxes Vea el capítulo 1 de la Publicación 463, en inglés, para información sobre viajes de lujo en barco. I need to file 2012 taxes 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. I need to file 2012 taxes Viajes totalmente para propósitos de negocios. I need to file 2012 taxes   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. I need to file 2012 taxes Viajes que se consideran totalmente para propósitos de negocios. I need to file 2012 taxes   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. I need to file 2012 taxes Excepción 1 − Ningún control sustancial. I need to file 2012 taxes   Se considera que su viaje ha sido totalmente para propósitos de negocios si usted no tuvo control sustancial de la organización del viaje. I need to file 2012 taxes El hecho de que usted controle cuándo se realiza su viaje no significa, en sí, que tenga control sustancial sobre la organización del viaje. I need to file 2012 taxes   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. I need to file 2012 taxes    “Pariente de su empleador” se define más adelante en este capítulo bajo Viáticos y Asignaciones para Automóvil . I need to file 2012 taxes   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. I need to file 2012 taxes    Una persona que trabaja por cuenta propia normalmente tiene control sustancial sobre la organización de viajes de negocios. I need to file 2012 taxes Excepción 2 − Fuera de los Estados Unidos por una semana como máximo. I need to file 2012 taxes   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. I need to file 2012 taxes Una semana significa siete días seguidos. I need to file 2012 taxes 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. I need to file 2012 taxes Excepción 3 − Menos del 25% del tiempo en actividades personales. I need to file 2012 taxes   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. I need to file 2012 taxes Para este propósito, cuente tanto el día en que empezó el viaje como el día en que terminó. I need to file 2012 taxes Excepción 4 − Las vacaciones no son una razón principal. I need to file 2012 taxes   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. I need to file 2012 taxes 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. I need to file 2012 taxes Puede deducir únicamente la parte del costo de ida y vuelta del destino correspondiente al negocio. I need to file 2012 taxes Tiene que repartir los costos entre sus actividades de negocios y actividades no relacionadas con negocios para determinar la cantidad deducible. I need to file 2012 taxes Estas reglas de distribución de los gastos de viaje se explican en el capítulo 1 de la Publicación 463, en inglés. I need to file 2012 taxes 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. I need to file 2012 taxes En esos casos, puede deducir el total del costo de ida y vuelta a su destino. I need to file 2012 taxes 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. I need to file 2012 taxes 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. I need to file 2012 taxes Convenciones Puede deducir los gastos de viaje cuando asista a una convención si puede demostrar que su asistencia beneficia su ocupación o negocio. I need to file 2012 taxes No puede deducir los gastos de viaje de su familia. I need to file 2012 taxes 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. I need to file 2012 taxes Su nombramiento o elección como delegado no determina, en sí, si puede deducir gastos de viaje. I need to file 2012 taxes Puede deducir gastos de viaje sólo si su asistencia se relaciona con su ocupación o negocio. I need to file 2012 taxes Programa de la convención. I need to file 2012 taxes   Normalmente, la agenda del día o programa de la convención muestra el propósito de la convención. I need to file 2012 taxes 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. I need to file 2012 taxes 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. I need to file 2012 taxes Convenciones que tengan lugar fuera de América del Norte. I need to file 2012 taxes    Vea el capítulo 1 de la Publicación 463, en inglés, para información sobre convenciones celebradas fuera de América del Norte. I need to file 2012 taxes 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. I need to file 2012 taxes 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. I need to file 2012 taxes El requisito de asociación. I need to file 2012 taxes Ambos se explican en el capítulo 2 de la Publicación 463, en inglés. I need to file 2012 taxes La cantidad que se puede deducir por concepto de gastos de entretenimiento puede ser limitada. I need to file 2012 taxes Normalmente, se puede deducir sólo el 50% de los gastos de entretenimiento no reembolsados. I need to file 2012 taxes Este límite se explica más adelante. I need to file 2012 taxes Límite del 50% Normalmente, puede deducir sólo el 50% de los gastos de comidas y entretenimiento relacionados con los negocios. I need to file 2012 taxes (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. I need to file 2012 taxes Vea Personas sujetas a límites sobre “horas de servicio” , más adelante. I need to file 2012 taxes ) 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. I need to file 2012 taxes La Figura 26-A resume las reglas generales explicadas en esta sección. I need to file 2012 taxes 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. I need to file 2012 taxes Gastos incluidos. I need to file 2012 taxes   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. I need to file 2012 taxes 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%. I need to file 2012 taxes Aplicación del límite del 50%. I need to file 2012 taxes   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. I need to file 2012 taxes   El límite del 50% también se aplica a ciertos gastos de comida y entretenimiento que no están relacionados con los negocios. I need to file 2012 taxes Es aplicable a gastos de comida y entretenimiento incurridos para generar ingresos, incluyendo ingresos de alquileres o ingresos de regalías. I need to file 2012 taxes Además, se aplica al costo de comidas incluidas en gastos educativos deducibles. I need to file 2012 taxes Cuándo aplicar el límite del 50%. I need to file 2012 taxes   Se aplica el límite del 50% después de determinar la cantidad que de otro modo reuniría los requisitos para una deducción. I need to file 2012 taxes 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. I need to file 2012 taxes Ejemplo 1. I need to file 2012 taxes Usted gasta $200 en una comida relacionada con los negocios. I need to file 2012 taxes Si no se le permite deducir $110 de esa cantidad por ser excesiva y extravagante, los $90 sobrantes están sujetos al límite del 50%. I need to file 2012 taxes La deducción no puede ser más de $45 (0. I need to file 2012 taxes 50 x $90). I need to file 2012 taxes Ejemplo 2. I need to file 2012 taxes Usted compra dos boletos para un concierto y se los regala a un cliente. I need to file 2012 taxes Compró los boletos por medio de un vendedor. I need to file 2012 taxes Pagó $200 por los dos boletos, los cuales tenían un valor nominal de $80 cada uno ($160 en total). I need to file 2012 taxes La deducción no puede ser más de $80 (0. I need to file 2012 taxes 50 x $160). I need to file 2012 taxes Excepciones al límite del 50% Normalmente, los gastos de comida y entretenimiento relacionados con los negocios están sujetos al límite del 50%. I need to file 2012 taxes La Figura 26-A le puede ayudar a determinar si el límite del 50% le corresponde a usted. I need to file 2012 taxes El gasto de comida o entretenimiento no está sujeto al límite del 50% si el gasto satisface una de las siguientes excepciones. I need to file 2012 taxes Gastos reembolsados al empleado. I need to file 2012 taxes   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. I need to file 2012 taxes Los planes de reembolsos con rendición de cuentas se explican más adelante bajo Reembolsos . I need to file 2012 taxes Personas sujetas a límites sobre “horas de servicio”. I need to file 2012 taxes   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. I need to file 2012 taxes El porcentaje es el 80%. I need to file 2012 taxes   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. I need to file 2012 taxes Camioneros interestatales y conductores de autobús que estén sujetos a las reglas del Departamento de Transporte. I need to file 2012 taxes 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. I need to file 2012 taxes Ciertos marineros mercantes que se encuentren bajo el reglamento de la Guardia Costera. I need to file 2012 taxes Otras excepciones. I need to file 2012 taxes   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. I need to file 2012 taxes Éstas se explican en la Publicación 463, en inglés. I need to file 2012 taxes Figura 26-A. I need to file 2012 taxes ¿Debe usted Aplicar el Límite del 50% a sus Gastos? Hay excepciones a estas reglas. I need to file 2012 taxes Vea Excepciones al límite del 50% . I need to file 2012 taxes Please click here for the text description of the image. I need to file 2012 taxes 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. I need to file 2012 taxes Entretenimiento. I need to file 2012 taxes    El entretenimiento incluye toda actividad que se considere que provee entretenimiento, diversión o recreación. I need to file 2012 taxes 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. I need to file 2012 taxes Comidas como forma de entretenimiento. I need to file 2012 taxes   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. I need to file 2012 taxes Un gasto de comida incluye el costo de alimentos, bebidas, impuestos y propinas de comida. I need to file 2012 taxes Para deducir una comida relacionada con entretenimiento, usted o su empleador tiene que estar presente cuando se provea la comida o bebida. I need to file 2012 taxes No puede declarar el costo de la comida como gasto de entretenimiento y también como gasto de viaje. I need to file 2012 taxes Separación de costos. I need to file 2012 taxes   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. I need to file 2012 taxes Tiene que tener una razón justificable por hacer esta repartición. I need to file 2012 taxes 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. I need to file 2012 taxes Si se turnan para pagar comidas o entretenimiento. I need to file 2012 taxes   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. I need to file 2012 taxes Gastos exagerados o extravagantes. I need to file 2012 taxes   No puede deducir gastos de comida que sean exagerados o extravagantes. I need to file 2012 taxes Se considera que un gasto no es extravagante si es razonable basándose en los hechos y circunstancias. I need to file 2012 taxes 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. I need to file 2012 taxes Reuniones de asociaciones comerciales. I need to file 2012 taxes    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. I need to file 2012 taxes Estas organizaciones incluyen asociaciones comerciales, cámaras de comercio, juntas de bienes raíces, asociaciones comerciales y asociaciones profesionales. I need to file 2012 taxes Entradas a eventos. I need to file 2012 taxes   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. I need to file 2012 taxes 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. I need to file 2012 taxes ¿Qué Gastos de Entretenimiento no se Pueden Deducir? Esta sección explica varios tipos de gastos de entretenimiento que normalmente no se pueden deducir. I need to file 2012 taxes Cuotas de clubes y afiliaciones. I need to file 2012 taxes   No puede deducir una cuota (incluidos cargos de admisión) por afiliación en ningún club organizado para: Negocios, Placer, Recreación u Otro propósito social. I need to file 2012 taxes 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. I need to file 2012 taxes   Los propósitos y actividades de un club, y no el nombre de éste, determinarán si usted puede deducir la cuota o no. I need to file 2012 taxes 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. I need to file 2012 taxes Establecimientos de entretenimiento. I need to file 2012 taxes   Normalmente, no puede deducir gasto alguno en el que se haya incurrido por el uso de un establecimiento de entretenimiento. I need to file 2012 taxes Esto incluye gastos por depreciación y costos de operación tales como alquiler, servicios públicos, mantenimiento y protección. I need to file 2012 taxes   Un establecimiento de entretenimiento es toda propiedad de la cual usted sea dueño, que alquile, o use con fines de entretenimiento. I need to file 2012 taxes 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. I need to file 2012 taxes Gastos de bolsillo. I need to file 2012 taxes   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. I need to file 2012 taxes Éstos no son gastos por el uso de un establecimiento de entretenimiento. I need to file 2012 taxes No obstante, dichos gastos sí están sujetos a los requisitos de relación directa y asociación. I need to file 2012 taxes Además, están sujetos al Límite del 50% explicado anteriormente. I need to file 2012 taxes Información adicional. I need to file 2012 taxes   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. I need to file 2012 taxes Gastos por Regalos Si da regalos en el curso de su ocupación o negocio, puede deducir todo o parte del costo. I need to file 2012 taxes Esta sección explica los límites y reglas para deducir el costo de regalos. I need to file 2012 taxes Límite de los $25. I need to file 2012 taxes   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. I need to file 2012 taxes 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. I need to file 2012 taxes   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. I need to file 2012 taxes 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. I need to file 2012 taxes   Si tanto usted como su cónyuge dan regalos, a los dos se les trata como un solo contribuyente. I need to file 2012 taxes No importa si tienen negocios distintos, empleos distintos, o si cada uno tiene una relación independiente con el destinatario. I need to file 2012 taxes Si una sociedad colectiva hace regalos, a la sociedad colectiva y los socios se les trata como un solo contribuyente. I need to file 2012 taxes Costos imprevistos. I need to file 2012 taxes   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. I need to file 2012 taxes   Un costo se considera imprevisto sólo si no añade valor sustancial al regalo. I need to file 2012 taxes Por ejemplo, el costo usual de envolver un regalo es un costo imprevisto. I need to file 2012 taxes 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. I need to file 2012 taxes Excepciones. I need to file 2012 taxes   Los siguientes artículos no se consideran regalos para propósitos del límite de los $25. I need to file 2012 taxes 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. I need to file 2012 taxes Ejemplos de éstos incluyen lapiceros o bolígrafos, juegos de escritorio, bolsas de plástico y estuches. I need to file 2012 taxes Letreros, estantes de presentación u otros materiales de promoción que se van a usar en el lugar de negocios del destinatario. I need to file 2012 taxes Regalo o entretenimiento. I need to file 2012 taxes   Todo artículo que se pueda considerar regalo o entretenimiento normalmente se considerará entretenimiento. I need to file 2012 taxes 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. I need to file 2012 taxes    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. I need to file 2012 taxes    Si acompaña al cliente al evento, tendrá que tratar el costo de los boletos como gasto de entretenimiento. I need to file 2012 taxes Usted no puede escoger, en este caso, tratar los boletos como un gasto de regalo. I need to file 2012 taxes 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 . I need to file 2012 taxes Estos gastos incluyen el costo de transporte por avión, ferrocarril, autobús, taxi, etc. I need to file 2012 taxes , y el costo de manejar y mantener en buen estado su automóvil. I need to file 2012 taxes 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. I need to file 2012 taxes (Domicilio tributario se define anteriormente bajo Gastos de Viaje . I need to file 2012 taxes ) Visitar a clientes. I need to file 2012 taxes Ir a una reunión de negocios lejos de su lugar de trabajo habitual. I need to file 2012 taxes Trasladarse de su domicilio a un lugar de trabajo temporal cuando tenga uno o más lugares de trabajo habituales. I need to file 2012 taxes Estos lugares de trabajo temporales pueden estar ubicados dentro del área de su domicilio tributario o fuera de dicha área. I need to file 2012 taxes Los gastos de transporte no incluyen gastos en los que incurre al pasar una noche de viaje lejos de su domicilio. I need to file 2012 taxes Esos gastos son gastos de viaje, los cuales se explican anteriormente. I need to file 2012 taxes 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. I need to file 2012 taxes Vea Gastos de Automóvil , más adelante. I need to file 2012 taxes Ilustración de gastos de transporte. I need to file 2012 taxes    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. I need to file 2012 taxes Tal vez quiera consultar dicha ilustración al momento de decidir si puede deducir sus gastos de transporte. I need to file 2012 taxes Generalmente, los gastos de transporte en los que usted incurre diariamente mientras vi
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The I Need To File 2012 Taxes

I need to file 2012 taxes Publication 556 - Main Content Table of Contents Examination of ReturnsIf Your Return Is Examined Interest Netting Abatement of Interest Due to Error or Delay by the IRS Abatement of Interest for Individuals Affected by Presidentially Declared Disasters or Military or Terrorist Actions Offer in Compromise Appeal RightsAppeal Within the IRS Appeals to the Courts Refund or Credit of Overpayments Before Final Determination Claims for RefundTime for Filing a Claim for Refund Limit on Amount of Refund Processing Claims for Refund Reduced Refund How To Get Tax Help Examination of Returns Your return may be examined for a variety of reasons, and the examination may take place in any one of several ways. I need to file 2012 taxes After the examination, if any changes to your tax are proposed, you can either agree with those changes and pay any additional tax you may owe, or you can disagree with the changes and appeal the decision. I need to file 2012 taxes Examination selection criteria. I need to file 2012 taxes   Your return may be selected for examination on the basis of computer scoring. I need to file 2012 taxes A computer program called the Discriminant Inventory Function System (DIF) assigns a numeric score to each individual and some corporate tax returns after they have been processed. I need to file 2012 taxes If your return is selected because of a high score under the DIF system, the potential is high that an examination of your return will result in a change to your income tax liability. I need to file 2012 taxes   Your return may also be selected for examination on the basis of information received from third-party documentation, such as Forms 1099 and W-2, that does not match the information reported on your return. I need to file 2012 taxes Or, your return may be selected to address both the questionable treatment of an item and to study the behavior of similar taxpayers (a market segment) in handling a tax issue. I need to file 2012 taxes   In addition, your return may be selected as a result of information received from other sources on potential noncompliance with the tax laws or inaccurate filing. I need to file 2012 taxes This information can come from a number of sources, including newspapers, public records, and individuals. I need to file 2012 taxes The information is evaluated for reliability and accuracy before it is used as the basis of an examination or investigation. I need to file 2012 taxes Notice of IRS contact of third parties. I need to file 2012 taxes    The IRS must give you reasonable notice before contacting other persons about your tax matters. I need to file 2012 taxes You must be given reasonable notice in advance that, in examining or collecting your tax liability, the IRS may contact third parties such as your neighbors, banks, employers, or employees. I need to file 2012 taxes The IRS must also give you notice of specific contacts by providing you with a record of persons contacted on both a periodic basis and upon your request. I need to file 2012 taxes    This provision does not apply: To any pending criminal investigation, When providing notice would jeopardize collection of any tax liability, Where providing notice may result in reprisal against any person, or When you authorized the contact. I need to file 2012 taxes Taxpayer Advocate Service. I need to file 2012 taxes   The Taxpayer Advocate Service is an independent organization within the IRS whose goal is to help taxpayers resolve problems with the IRS. I need to file 2012 taxes If you have an ongoing issue with the IRS that has not been resolved through normal processes, or your problems with the IRS are causing financial difficulty, contact the Taxpayer Advocate Service. I need to file 2012 taxes    Before contacting the Taxpayer Advocate Service, you should first discuss any problem with a supervisor. I need to file 2012 taxes Your local Taxpayer Advocate will assist you if you are unable to resolve the problem with the supervisor. I need to file 2012 taxes   For more information, see Publication 1546. I need to file 2012 taxes See How To Get Tax Help , near the end of this publication, for more information about contacting the Taxpayer Advocate Service. I need to file 2012 taxes Comments from small business. I need to file 2012 taxes    The Small Business and Agricultural Regulatory Enforcement Ombudsman and 10 Regional Fairness Boards have been established to receive comments from small business about federal agency enforcement actions. I need to file 2012 taxes The Ombudsman will annually evaluate the enforcement activities of each agency and rate their responsiveness to small business. I need to file 2012 taxes If you wish to comment on the enforcement actions of the IRS, you can take any of the following steps. I need to file 2012 taxes Fax your comments to 1-202-481-5719. I need to file 2012 taxes Write to the following address: Office of the National Ombudsman U. I need to file 2012 taxes S. I need to file 2012 taxes Small Business Administration 409 3rd Street, SW Washington, DC 20416 Call 1-888-734-3247. I need to file 2012 taxes Send an email to ombudsman@sba. I need to file 2012 taxes gov. I need to file 2012 taxes File a comment or complaint online at www. I need to file 2012 taxes sba. I need to file 2012 taxes gov/ombudsman. I need to file 2012 taxes If Your Return Is Examined Some examinations are handled entirely by mail. I need to file 2012 taxes Examinations not handled by mail can take place in your home, your place of business, an Internal Revenue office, or the office of your authorized representative. I need to file 2012 taxes If the time, place, or method is not convenient for you, the examiner will try to work out something more suitable. I need to file 2012 taxes However, the IRS makes the final determination of when, where, and how the examination will take place. I need to file 2012 taxes Throughout the examination, you can act on your own behalf or have someone represent you or accompany you. I need to file 2012 taxes If you filed a joint return, either you or your spouse, or both, can meet with the IRS. I need to file 2012 taxes The person representing you can be any federally authorized practitioner, including an attorney, a certified public accountant, an enrolled agent (a person enrolled to practice before the IRS), an enrolled actuary, or the person who prepared the return and signed it as the preparer. I need to file 2012 taxes If you want someone to represent you in your absence, you must furnish that person with proper written authorization. I need to file 2012 taxes You can use Form 2848 or any other properly written authorization. I need to file 2012 taxes If you want to consult with an attorney, a certified public accountant, an enrolled agent, or any other person permitted to represent a taxpayer during an interview for examining a tax return or collecting tax, you should make arrangements with that person to be available for the interview. I need to file 2012 taxes In most cases, the IRS must suspend the interview and reschedule it. I need to file 2012 taxes The IRS cannot suspend the interview if you are there because of an administrative summons. I need to file 2012 taxes Third party authorization. I need to file 2012 taxes   If you checked the box in the signature area of your income tax return (Form 1040, Form 1040A, or Form 1040EZ) to allow the IRS to discuss your return with another person (a third party designee), this authorization does not replace Form 2848. I need to file 2012 taxes The box you checked on your return only authorizes the other person to receive information about the processing of your return and the status of your refund during the period your return is being processed. I need to file 2012 taxes For more information, see the instructions for your return. I need to file 2012 taxes Confidentiality privilege. I need to file 2012 taxes   Generally, the same confidentiality protection that you have with an attorney also applies to certain communications that you have with federally authorized practitioners. I need to file 2012 taxes   Confidential communications are those that: Advise you on tax matters within the scope of the practitioner's authority to practice before the IRS, Would be confidential between an attorney and you, and Relate to noncriminal tax matters before the IRS, or Relate to noncriminal tax proceedings brought in federal court by or against the United States. I need to file 2012 taxes   In the case of communications in connection with the promotion of a person's participation in a tax shelter, the confidentiality privilege does not apply to written communications between a federally authorized practitioner and that person, any director, officer, employee, agent, or representative of that person, or any other person holding a capital or profits interest in that person. I need to file 2012 taxes   A tax shelter is any entity, plan, or arrangement, a significant purpose of which is the avoidance or evasion of income tax. I need to file 2012 taxes Recordings. I need to file 2012 taxes    You can make an audio recording of the examination interview. I need to file 2012 taxes Your request to record the interview should be made in writing. I need to file 2012 taxes You must notify the examiner 10 days in advance and bring your own recording equipment. I need to file 2012 taxes The IRS also can record an interview. I need to file 2012 taxes If the IRS initiates the recording, you must be notified 10 days in advance and you can get a copy of the recording at your expense. I need to file 2012 taxes Transfers to another area. I need to file 2012 taxes    Generally, your return is examined in the area where you live. I need to file 2012 taxes But if your return can be examined more quickly and conveniently in another area, such as where your books and records are located, you can ask to have the case transferred to that area. I need to file 2012 taxes Repeat examinations. I need to file 2012 taxes    The IRS tries to avoid repeat examinations of the same items, but sometimes this happens. I need to file 2012 taxes If your tax return was examined for the same items in either of the 2 previous years and no change was proposed to your tax liability, please contact the IRS as soon as possible to see if the examination should be discontinued. I need to file 2012 taxes The Examination An examination usually begins when you are notified that your return has been selected. I need to file 2012 taxes The IRS will tell you which records you will need. I need to file 2012 taxes The examination can proceed more easily if you gather your records before any interview. I need to file 2012 taxes Any proposed changes to your return will be explained to you or your authorized representative. I need to file 2012 taxes It is important that you understand the reasons for any proposed changes. I need to file 2012 taxes You should not hesitate to ask about anything that is unclear to you. I need to file 2012 taxes The IRS must follow the tax laws set forth by Congress in the Internal Revenue Code. I need to file 2012 taxes The IRS also follows Treasury Regulations, other rules, and procedures that were written to administer the tax laws and court decisions. I need to file 2012 taxes However, the IRS can lose cases that involve taxpayers with the same issue and still apply its interpretation of the law to your situation. I need to file 2012 taxes Most taxpayers agree to changes proposed by examiners, and the examinations are closed at this level. I need to file 2012 taxes If you do not agree, you can appeal any proposed change by following the procedures provided to you by the IRS. I need to file 2012 taxes A more complete discussion of appeal rights is found later under Appeal Rights . I need to file 2012 taxes If You Agree If you agree with the proposed changes, you can sign an agreement form and pay any additional tax you may owe. I need to file 2012 taxes You must pay interest on any additional tax. I need to file 2012 taxes If you pay when you sign the agreement, the interest is generally figured from the due date of your return (excluding any extension of time to file) to the date of your payment. I need to file 2012 taxes If you do not pay the additional tax when you sign the agreement, you will receive a bill that includes interest. I need to file 2012 taxes If you pay the amount due within 10 business days of the billing date, you will not have to pay more interest or penalties. I need to file 2012 taxes This period is extended to 21 calendar days if the amount due is less than $100,000. I need to file 2012 taxes If you are due a refund, you will receive it sooner if you sign the agreement form. I need to file 2012 taxes You will be paid interest on the refund. I need to file 2012 taxes If the IRS accepts your tax return as filed, you will receive a letter in a few weeks stating that the examiner proposed no changes to your return. I need to file 2012 taxes You should keep this letter with your tax records. I need to file 2012 taxes If You Do Not Agree If you do not agree with the proposed changes, the examiner will explain your appeal rights. I need to file 2012 taxes If your examination takes place in an IRS office, you can request an immediate meeting with the examiner's supervisor to explain your position. I need to file 2012 taxes If an agreement is reached, your case will be closed. I need to file 2012 taxes If you cannot reach an agreement with the supervisor at this meeting, or if the examination took place outside of an IRS office, the examiner will write up your case explaining your position and the IRS's position. I need to file 2012 taxes The examiner will forward your case for processing. I need to file 2012 taxes Fast track mediation. I need to file 2012 taxes   The IRS offers fast track mediation services to help taxpayers resolve many disputes resulting from: Examinations (audits), Offers in compromise, Trust fund recovery penalties, and Other collection actions. I need to file 2012 taxes   Most cases that are not docketed in any court qualify for fast track mediation. I need to file 2012 taxes Mediation can take place at a conference you request with a supervisor, or later. I need to file 2012 taxes The process involves an Appeals Officer who has been trained in mediation. I need to file 2012 taxes You may represent yourself at the mediation session, or someone else can act as your representative. I need to file 2012 taxes For more information, see Publication 3605. I need to file 2012 taxes 30-day letter and 90-day letter. I need to file 2012 taxes   Within a few weeks after your closing conference with the examiner and/or supervisor, you will receive a package with: A letter (known as a 30-day letter) notifying you of your right to appeal the proposed changes within 30 days, A copy of the examination report explaining the examiner's proposed changes, An agreement or waiver form, and A copy of Publication 5. I need to file 2012 taxes You generally have 30 days from the date of the 30-day letter to tell the IRS whether you will accept or appeal the proposed changes. I need to file 2012 taxes The letter will explain what steps you should take, depending on which action you choose. I need to file 2012 taxes Be sure to follow the instructions carefully. I need to file 2012 taxes Appeal Rights are explained later. I need to file 2012 taxes 90-day letter. I need to file 2012 taxes   If you do not respond to the 30-day letter, or if you later do not reach an agreement with an Appeals Officer, the IRS will send you a 90-day letter, which is also known as a notice of deficiency. I need to file 2012 taxes You will have 90 days (150 days if it is addressed to you outside the United States) from the date of this notice to file a petition with the Tax Court. I need to file 2012 taxes Filing a petition with the Tax Court is discussed later under Appeals to the Courts and Tax Court . I need to file 2012 taxes The notice will show the 90th (or 150th) day by which you must file your petition with the Tax Court. I need to file 2012 taxes Suspension of interest and penalties. I need to file 2012 taxes   Generally, the IRS has 3 years from the date you filed your return (or the date the return was due, if later) to assess any additional tax. I need to file 2012 taxes However, if you file your return timely (including extensions), interest and certain penalties will be suspended if the IRS does not mail a notice to you, stating your liability and the basis for that liability, within a 36-month period beginning on the later of: The date on which you filed your tax return, or The due date (without extensions) of your tax return. I need to file 2012 taxes If the IRS mails a notice after the 36-month period, interest and certain penalties applicable to the suspension period will be suspended. I need to file 2012 taxes   The suspension period begins the day after the close of the 36-month period and ends 21 days after the IRS mails a notice to you stating your liability and the basis for that liability. I need to file 2012 taxes Also, the suspension period applies separately to each notice stating your liability and the basis for that liability received by you. I need to file 2012 taxes    The suspension does not apply to a: Failure-to-pay penalty, Fraudulent tax return, Penalty, interest, addition to tax, or additional amount with respect to any tax liability shown on your return or with respect to any gross misstatement, Penalty, interest, addition to tax, or additional amount with respect to any reportable transaction that is not adequately disclosed or any listed transaction, or Criminal penalty. I need to file 2012 taxes Seeking relief from improperly assessed interest. I need to file 2012 taxes   You can seek relief if interest is assessed for periods during which interest should have been suspended because the IRS did not mail a notice to you in a timely manner. I need to file 2012 taxes   If you believe that interest was assessed with respect to a period during which interest should have been suspended, submit Form 843, writing “Section 6404(g) Notification” at the top of the form, with the IRS Service Center where you filed your return. I need to file 2012 taxes The IRS will review the Form 843 and notify you whether interest will be abated. I need to file 2012 taxes If the IRS does not abate interest, you can pay the disputed interest assessment and file a claim for refund. I need to file 2012 taxes If your claim is denied or not acted upon within 6 months from the date you filed it, you can file suit for a refund in your United States District Court or in the United States Court of Federal Claims. I need to file 2012 taxes   If you believe that an IRS officer or employee has made an unreasonable error or delay in performing a ministerial or managerial act (discussed later under Abatement of Interest Due to Error or Delay by the IRS ), file Form 843 with the IRS Service Center where you filed the tax return. I need to file 2012 taxes If the IRS denies your claim, the Tax Court may be able to review that determination. I need to file 2012 taxes See Tax Court can review failure to abate interest later under Abatement of Interest Due to Error or Delay by the IRS . I need to file 2012 taxes If you later agree. I need to file 2012 taxes    If you agree with the examiner's changes after receiving the examination report or the 30-day letter, sign and return either the examination report or the waiver form. I need to file 2012 taxes Keep a copy for your records. I need to file 2012 taxes You can pay any additional amount you owe without waiting for a bill. I need to file 2012 taxes Include interest on the additional tax at the applicable rate. I need to file 2012 taxes This interest rate is usually for the period from the due date of the return (excluding any extension of time to file) to the date of payment. I need to file 2012 taxes The examiner can tell you the interest rate(s) or help you figure the amount. I need to file 2012 taxes   You must pay interest on penalties and additions to tax for failing to file returns, for overstating valuations, for understating valuations on estate and gift tax returns, and for substantially understating tax liability. I need to file 2012 taxes Interest is generally figured from the date (including extensions) the tax return is required to be filed to the date you pay the penalty and/or additions to tax. I need to file 2012 taxes   If you pay the amount due within 10 business days after the date of notice and demand for immediate payment, you will not have to pay any additional penalties and interest. I need to file 2012 taxes This period is extended to 21 calendar days if the amount due is less than $100,000. I need to file 2012 taxes How To Stop Interest From Accruing If you think that you will owe additional tax at the end of the examination, you can stop the further accrual of interest by sending money to the IRS to cover all or part of the amount you think you will owe. I need to file 2012 taxes Interest on part or all of any amount you owe will stop accruing on the date the IRS receives your money. I need to file 2012 taxes You can send an amount either in the form of a deposit in the nature of a cash bond or as a payment of tax. I need to file 2012 taxes Both a deposit and a payment stop any further accrual of interest. I need to file 2012 taxes However, making a deposit or payment will stop the accrual of interest on only the amount you sent. I need to file 2012 taxes Because of compounding rules, interest will continue to accrue on accrued interest, even though you have paid the underlying tax. I need to file 2012 taxes To stop the accrual of interest on both tax and interest, you must make a deposit or payment for both the tax and interest that has accrued as of the date of deposit or payment. I need to file 2012 taxes Payment or Deposit Deposits differ from payments in two ways: You can have all or part of your deposit returned to you without filing for a refund. I need to file 2012 taxes However, if you request and receive your deposit and the IRS later assesses a deficiency for that period and type of tax, interest will be figured as if the funds were never on deposit. I need to file 2012 taxes Also, your deposit will not be returned if one of the following situations applies: The IRS assesses a tax liability. I need to file 2012 taxes The IRS determines that, by returning the deposit, it may not be able to collect a future deficiency. I need to file 2012 taxes The IRS determines that the deposit should be applied against another tax liability. I need to file 2012 taxes Deposits returned to you will include interest based on the Federal short-term rate determined under section 6621(b). I need to file 2012 taxes The deposit returned will be treated as a tax payment to the extent of the disputed tax. I need to file 2012 taxes A disputed tax means the amount of tax specified at the time of deposit as a reasonable estimate of the maximum amount of any tax owed by you, such as the deficiency proposed in the 30-day letter. I need to file 2012 taxes Notice not mailed. I need to file 2012 taxes    If you send money before the IRS mails you a notice of deficiency, you can ask the IRS to treat it as a deposit. I need to file 2012 taxes You must make your request in writing. I need to file 2012 taxes   If, after being notified of a proposed liability but before the IRS mails you a notice of deficiency, you send an amount large enough to cover the proposed liability, it will be considered a payment unless you request in writing that it be treated as a deposit. I need to file 2012 taxes Keep copies of all correspondence you send to the IRS. I need to file 2012 taxes   If the amount you send is at least as much as the proposed liability and you do not request that it be treated as a deposit, the IRS will not send you a notice of deficiency. I need to file 2012 taxes If you do not receive a notice of deficiency, you cannot take your case to the Tax Court. I need to file 2012 taxes See Tax Court , later under Appeal Rights . I need to file 2012 taxes Notice mailed. I need to file 2012 taxes    If, after the IRS mails the notice of deficiency, you send money without written instructions, it will be treated as a payment. I need to file 2012 taxes You will still be able to petition the Tax Court. I need to file 2012 taxes   If you send money after receiving a notice of deficiency and you have specified in writing that it is a “deposit in the nature of a cash bond,” the IRS will treat it as a deposit if you send it before either: The close of the 90-day or 150-day period for filing a petition with the Tax Court to appeal the deficiency, or The date the Tax Court decision is final, if you have filed a petition. I need to file 2012 taxes Using a Deposit To Pay the Tax If you agree with the examiner's proposed changes after the examination, your deposit will be applied against any amount you may owe. I need to file 2012 taxes The IRS will not mail you a notice of deficiency and you will not have the right to take your case to the Tax Court. I need to file 2012 taxes If you do not agree to the full amount of the deficiency after the examination, the IRS will mail you a notice of deficiency. I need to file 2012 taxes Your deposit will be applied against the proposed deficiency unless you write to the IRS before the end of the 90-day or 150-day period stating that you still want the money to be treated as a deposit. I need to file 2012 taxes You will still have the right to take your case to the Tax Court. I need to file 2012 taxes Installment Agreement Request You can request a monthly installment plan if you cannot pay the full amount you owe. I need to file 2012 taxes To be valid, your request must be approved by the IRS. I need to file 2012 taxes However, if you owe $10,000 or less in tax and you meet certain other criteria, the IRS must accept your request. I need to file 2012 taxes Before you request an installment agreement, you should consider other less costly alternatives, such as a bank loan. I need to file 2012 taxes You will continue to be charged interest and penalties on the amount you owe until it is paid in full. I need to file 2012 taxes Unless your income is below a certain level, the fee for an approved installment agreement has increased to $105 ($52 if you make your payments by electronic funds withdrawal). I need to file 2012 taxes If your income is below a certain level, you may qualify to pay a reduced fee of $43. I need to file 2012 taxes For more information about installment agreements, see Form 9465, Installment Agreement Request. I need to file 2012 taxes Interest Netting If you owe interest to the IRS on an underpayment for the same period the IRS owes you interest on an overpayment, the IRS will figure interest on the underpayment and overpayment at the same interest rate (up to the amount of the overpayment). I need to file 2012 taxes As a result, the net rate is zero for that period. I need to file 2012 taxes Abatement of Interest Due to Error or Delay by the IRS The IRS may abate (reduce) the amount of interest you owe if the interest is due to an unreasonable error or delay by an IRS officer or employee in performing a ministerial or managerial act (discussed later). I need to file 2012 taxes Only the amount of interest on income, estate, gift, generation-skipping, and certain excise taxes can be reduced. I need to file 2012 taxes The amount of interest will not be reduced if you or anyone related to you contributed significantly to the error or delay. I need to file 2012 taxes Also, the interest will be reduced only if the error or delay happened after the IRS contacted you in writing about the deficiency or payment on which the interest is based. I need to file 2012 taxes An audit notification letter is such a contact. I need to file 2012 taxes The IRS cannot reduce the amount of interest due to a general administrative decision, such as a decision on how to organize the processing of tax returns. I need to file 2012 taxes Ministerial act. I need to file 2012 taxes    This is a procedural or mechanical act, not involving the exercise of judgment or discretion, during the processing of a case after all prerequisites (for example, conferences and review by supervisors) have taken place. I need to file 2012 taxes A decision concerning the proper application of federal tax law (or other federal or state law) is not a ministerial act. I need to file 2012 taxes Example 1. I need to file 2012 taxes You move from one state to another before the IRS selects your tax return for examination. I need to file 2012 taxes A letter stating that your return has been selected is sent to your old address and then forwarded to your new address. I need to file 2012 taxes When you get the letter, you respond with a request that the examination be transferred to the area office closest to your new address. I need to file 2012 taxes The examination group manager approves your request. I need to file 2012 taxes After your request has been approved, the transfer is a ministerial act. I need to file 2012 taxes The IRS can reduce the interest because of any unreasonable delay in transferring the case. I need to file 2012 taxes Example 2. I need to file 2012 taxes An examination of your return reveals tax due for which a notice of deficiency (90-day letter) will be issued. I need to file 2012 taxes After you and the IRS discuss the issues, the notice is prepared and reviewed. I need to file 2012 taxes After the review process, issuing the notice of deficiency is a ministerial act. I need to file 2012 taxes If there is an unreasonable delay in sending the notice of deficiency to you, the IRS can reduce the interest resulting from the delay. I need to file 2012 taxes Managerial act. I need to file 2012 taxes    This is an administrative act during the processing of a case that involves the loss of records or the exercise of judgment or discretion concerning the management of personnel. I need to file 2012 taxes A decision concerning the proper application of federal tax law (or other federal or state law) is not a managerial act. I need to file 2012 taxes Example. I need to file 2012 taxes A revenue agent is examining your tax return. I need to file 2012 taxes During the middle of the examination, the agent is sent to an extended training course. I need to file 2012 taxes The agent's supervisor decides not to reassign your case, so the work is unreasonably delayed until the agent returns. I need to file 2012 taxes Interest from the unreasonable delay can be abated since both the decision to send the agent to the training class and not to reassign the case are managerial acts. I need to file 2012 taxes How to request abatement of interest. I need to file 2012 taxes    You request an abatement (reduction) of interest on Form 843. I need to file 2012 taxes You should file the claim with the IRS Service Center where you filed the tax return that was affected by the error or delay. I need to file 2012 taxes   If you have already paid the interest and you would like a credit or refund of interest paid, you must file Form 843 within 3 years from the date you filed your original return or 2 years from the date you paid the interest, whichever is later. I need to file 2012 taxes If you have not paid any of the interest, these time limitations for filing Form 843 do not apply. I need to file 2012 taxes   Generally, you should file a separate Form 843 for each tax period and each type of tax. I need to file 2012 taxes However, complete only one Form 843 if the interest is from an IRS error or delay that affected your tax for more than one tax period or for more than one type of tax (for example, where 2 or more tax years were being examined). I need to file 2012 taxes   If your request for abatement of interest is denied, you can appeal the decision to the IRS Appeals Office. I need to file 2012 taxes Tax Court can review failure to abate interest. I need to file 2012 taxes    The Tax Court can review the IRS's refusal to abate (reduce) interest if all of the following requirements are met: You filed a request for abatement of interest (Form 843) with the IRS after July 30,1996. I need to file 2012 taxes The IRS has mailed you a notice of final determination or a notice of disallowance. I need to file 2012 taxes You file a petition with the Tax Court within 180 days of the mailing of the notice of final determination or the notice of disallowance. I need to file 2012 taxes   The following requirements must also be met: For individual and estate taxpayers — your net worth must not exceed $2 million as of the filing date of your petition for review. I need to file 2012 taxes For this purpose, individuals filing a joint return shall be treated as separate individuals. I need to file 2012 taxes For charities and certain cooperatives — you must not have more than 500 employees as of the filing date of your petition for review. I need to file 2012 taxes For all other taxpayers — your net worth must not exceed $7 million, and you must not have more than 500 employees as of the filing date of your petition for review. I need to file 2012 taxes Abatement of Interest for Individuals Affected by Presidentially Declared Disasters or Military or Terrorist Actions If you are (or were) affected by a Presidentially declared disaster occurring after 1996 or a terrorist or military action occurring after September 10, 2001, the IRS may abate (reduce) the amount of interest you owe on certain taxes. I need to file 2012 taxes The IRS may abate interest for the period of any additional time to file or pay that the IRS provides on account of the disaster or the terrorist or military action. I need to file 2012 taxes The IRS will issue a notice or news release indicating who are affected taxpayers and stating the period of relief. I need to file 2012 taxes If you are eligible for relief from interest, but were charged interest for the period of relief, the IRS may retroactively abate your interest. I need to file 2012 taxes To the extent possible, the IRS can take the following actions: Make appropriate adjustments to your account. I need to file 2012 taxes Notify you when the adjustments are made. I need to file 2012 taxes Refund any interest paid by you where appropriate. I need to file 2012 taxes For more information on disaster area losses, see Disaster Area Losses in Publication 547. I need to file 2012 taxes For more information on other tax relief for victims of terrorist attacks, see Publication 3920. I need to file 2012 taxes Offer in Compromise In certain circumstances, the IRS will allow you to pay less than the full amount you owe. I need to file 2012 taxes If you think you may qualify, you should submit your offer by filing Form 656, Offer in Compromise. I need to file 2012 taxes The IRS may accept your offer for any of the following reasons: There is doubt about the amount you owe (or whether you owe it). I need to file 2012 taxes There is doubt as to whether you can pay the amount you owe based on your financial situation. I need to file 2012 taxes An economic hardship would result if you had to pay the full amount owed. I need to file 2012 taxes Your case presents compelling reasons that the IRS determines are a sufficient basis for compromise. I need to file 2012 taxes If your offer is rejected, you have 30 days to ask the Appeals Office of the IRS to reconsider your offer. I need to file 2012 taxes The IRS offers fast track mediation services to help taxpayers resolve many issues including a dispute regarding an offer in compromise. I need to file 2012 taxes For more information, see Publication 3605. I need to file 2012 taxes Generally, if you submit an offer in compromise, the IRS will delay certain collection activities. I need to file 2012 taxes The IRS usually will not levy (take) your property to settle your tax bill during the following periods: While the IRS is evaluating your offer in compromise. I need to file 2012 taxes The 30 days immediately after the offer is rejected. I need to file 2012 taxes While your timely-filed appeal is being considered by Appeals. I need to file 2012 taxes Also, if the IRS rejects your original offer and you submit a revised offer within 30 days of the rejection, the IRS generally will not levy your property while it considers your revised offer. I need to file 2012 taxes For more information about submitting an offer in compromise, see Form 656. I need to file 2012 taxes Appeal Rights Because people sometimes disagree on tax matters, the IRS has an appeals system. I need to file 2012 taxes Most differences can be settled within this system without expensive and time-consuming court trials. I need to file 2012 taxes However, your reasons for disagreeing must come within the scope of the tax laws. I need to file 2012 taxes For example, you cannot appeal your case based only on moral, religious, political, constitutional, conscientious, or similar grounds. I need to file 2012 taxes In most instances, you may be eligible to take your case to court if you do not reach an agreement at your appeals conference, or if you do not want to appeal your case to the IRS Office of Appeals. I need to file 2012 taxes See Appeals to the Courts , later, for more information. I need to file 2012 taxes Appeal Within the IRS You can appeal an IRS tax decision to a local Appeals Office, which is separate from and independent of the IRS office taking the action you disagree with. I need to file 2012 taxes The Appeals Office is the only level of appeal within the IRS. I need to file 2012 taxes Conferences with Appeals Office personnel are held in an informal manner by correspondence, by telephone, or at a personal conference. I need to file 2012 taxes If you want an appeals conference, follow the instructions in the letter you received. I need to file 2012 taxes Your request will be sent to the Appeals Office to arrange a conference at a convenient time and place. I need to file 2012 taxes You or your representative should be prepared to discuss all disputed issues at the conference. I need to file 2012 taxes Most differences are settled at this level. I need to file 2012 taxes If agreement is not reached at your appeals conference, you may be eligible to take your case to court. I need to file 2012 taxes See Appeals to the Courts , later. I need to file 2012 taxes Protests and Small Case Requests When you request an Appeals conference, you may also need to file either a formal written protest or a small case request with the office named in the letter you received. I need to file 2012 taxes Also, see the special appeal request procedures in Publication 1660. I need to file 2012 taxes Written protest. I need to file 2012 taxes   You need to file a written protest in the following cases: All employee plan and exempt organization cases without regard to the dollar amount at issue. I need to file 2012 taxes All partnership and S corporation cases without regard to the dollar amount at issue. I need to file 2012 taxes All other cases, unless you qualify for the small case request procedure, or other special appeal procedures such as requesting Appeals consideration of liens, levies, seizures, or installment agreements. I need to file 2012 taxes   If you must submit a written protest, see the instructions in Publication 5 about the information you need to provide. I need to file 2012 taxes The IRS urges you to provide as much information as you can, as it will help speed up your appeal. I need to file 2012 taxes That will save you both time and money. I need to file 2012 taxes    Be sure to send the protest within the time limit specified in the letter you received. I need to file 2012 taxes Small case request. I need to file 2012 taxes   If the total amount for any tax period is not more than $25,000, you may make a small case request instead of filing a formal written protest. I need to file 2012 taxes In figuring the total amount, include a proposed increase or decrease in tax (including penalties), or claimed refund. I need to file 2012 taxes If you are making an offer in compromise, include total unpaid tax, penalty, and interest due. I need to file 2012 taxes For a small case request, follow the instructions in our letter to you by sending a letter: Requesting Appeals consideration, Indicating the changes you do not agree with, and Indicating the reasons why you do not agree. I need to file 2012 taxes Representation You can represent yourself at your appeals conference, or you can be represented by any federally authorized practitioner, including an attorney, a certified public accountant, an enrolled actuary, or an enrolled agent. I need to file 2012 taxes If your representative attends a conference without you, he or she can receive or inspect confidential information only if you have filed a power of attorney or a tax information authorization. I need to file 2012 taxes You can use a Form 2848 or any other properly written power of attorney or authorization. I need to file 2012 taxes You can also bring witnesses to support your position. I need to file 2012 taxes Confidentiality privilege. I need to file 2012 taxes   Generally, the same confidentiality protection that you have with an attorney also applies to certain communications that you have with federally authorized practitioners. I need to file 2012 taxes See Confidentiality privilege under If Your Return Is Examined , earlier. I need to file 2012 taxes Appeals to the Courts If you and the IRS still disagree after the appeals conference, you may be entitled to take your case to the United States Tax Court, the United States Court of Federal Claims, or a United States District Court. I need to file 2012 taxes These courts are independent of the IRS. I need to file 2012 taxes If you elect to bypass the IRS's appeals system, you may be able to take your case to one of the courts listed above. I need to file 2012 taxes However, a case petitioned to the United States Tax Court will normally be considered for settlement by an Appeals Officer before the Tax Court hears the case. I need to file 2012 taxes If you unreasonably fail to pursue the IRS's appeals system, or if your case is intended primarily to cause a delay, or your position is frivolous or groundless, the Tax Court may impose a penalty of up to $25,000. I need to file 2012 taxes See Appeal Within the IRS, earlier. I need to file 2012 taxes Prohibition on requests to taxpayers to give up rights to bring civil action. I need to file 2012 taxes   The Government cannot ask you to waive your right to sue the United States or a Government officer or employee for any action taken in connection with the tax laws. I need to file 2012 taxes However, your right to sue can be waived if: You knowingly and voluntarily waive that right, The request to waive that right is made in writing to your attorney or other federally authorized practitioner, or The request is made in person and your attorney or other representative is present. I need to file 2012 taxes Burden of proof. I need to file 2012 taxes   For court proceedings resulting from examinations started after July 22, 1998, the IRS generally has the burden of proof for any factual issue if you have met the following requirements: You introduced credible evidence relating to the issue. I need to file 2012 taxes You complied with all substantiation requirements of the Internal Revenue Code. I need to file 2012 taxes You maintained all records required by the Internal Revenue Code. I need to file 2012 taxes You cooperated with all reasonable requests by the IRS for information regarding the preparation and related tax treatment of any item reported on your tax return. I need to file 2012 taxes You had a net worth of $7 million or less and not more than 500 employees at the time your tax liability is contested in any court proceeding if your tax return is for a corporation, partnership, or trust. I need to file 2012 taxes    The burden of proof does not change on an issue when another provision of the tax laws requires a specific burden of proof with respect to that issue. I need to file 2012 taxes Use of statistical information. I need to file 2012 taxes   In the case of an individual, the IRS has the burden of proof in court proceedings based on any IRS reconstruction of income solely through the use of statistical information on unrelated taxpayers. I need to file 2012 taxes Penalties. I need to file 2012 taxes   The IRS has the burden of initially producing evidence in court proceedings with respect to the liability of any individual taxpayer for any penalty, addition to tax, or additional amount imposed by the tax laws. I need to file 2012 taxes Recovering litigation or administrative costs. I need to file 2012 taxes   These are the expenses that you pay to defend your position to the IRS or the courts. I need to file 2012 taxes You may be able to recover reasonable litigation or administrative costs if all of the following conditions apply: You are the prevailing party. I need to file 2012 taxes You exhaust all administrative remedies within the IRS. I need to file 2012 taxes Your net worth is below a certain limit (see Net worth requirements , later). I need to file 2012 taxes You do not unreasonably delay the proceeding. I need to file 2012 taxes You apply for administrative costs within 90 days of the date on which the final decision of the IRS Office of Appeals as to the determination of the tax, interest, or penalty was mailed to you. I need to file 2012 taxes You apply for litigation costs within the time frames provided by Tax Court Rule 231, found at http://www. I need to file 2012 taxes ustaxcourt. I need to file 2012 taxes gov  www. I need to file 2012 taxes ustaxcourt. I need to file 2012 taxes gov . I need to file 2012 taxes   Prevailing party, reasonable litigation costs, and reasonable administrative costs are explained later. I need to file 2012 taxes Note. I need to file 2012 taxes If the IRS denies your award of administrative costs, and you want to appeal, you must petition the Tax Court within 90 days of the date on which the IRS mails the denial notice. I need to file 2012 taxes Prevailing party. I need to file 2012 taxes   Generally, you are the prevailing party if: You substantially prevail with respect to the amount in controversy or on the most significant tax issue or set of issues in question, and You meet the net worth requirements, discussed later. I need to file 2012 taxes   You will not be treated as the prevailing party if the United States establishes that its position was substantially justified. I need to file 2012 taxes The position of the United States is presumed not to be substantially justified if the IRS: Did not follow its applicable published guidance (such as regulations, revenue rulings, notices, announcements, private letter rulings, technical advice memoranda, and determination letters issued to the taxpayer) in the proceeding (This presumption can be overcome by evidence. I need to file 2012 taxes ), or Has lost in courts of appeal for other circuits on substantially similar issues. I need to file 2012 taxes   The court will generally decide who is the prevailing party. I need to file 2012 taxes Reasonable litigation costs. I need to file 2012 taxes   These include the following costs: Reasonable court costs. I need to file 2012 taxes The reasonable costs of studies, analyses, engineering reports, tests, or projects found by the court to be necessary for the preparation of your case. I need to file 2012 taxes The reasonable costs of expert witnesses. I need to file 2012 taxes Attorney fees that generally may not exceed $125 maximum hourly rate as set by statute and indexed for inflation. I need to file 2012 taxes See Attorney fees , later. I need to file 2012 taxes Reasonable administrative costs. I need to file 2012 taxes   These include the following costs: Any administrative fees or similar charges imposed by the IRS. I need to file 2012 taxes The reasonable costs of studies, analyses, engineering reports, tests, or projects. I need to file 2012 taxes The reasonable costs of expert witnesses. I need to file 2012 taxes Attorney fees that generally may not exceed $125 per hour. I need to file 2012 taxes See Attorney fees , later. I need to file 2012 taxes Timing of costs. I need to file 2012 taxes    Administrative costs can be awarded for costs incurred after the earliest of: The date the first letter of proposed deficiency is sent that allows you an opportunity to request administrative review in the IRS Office of Appeals, The date you receive notice of the IRS Office of Appeals' decision, or The date of the notice of deficiency. I need to file 2012 taxes Net worth requirements. I need to file 2012 taxes   An individual taxpayer may be able to recover litigation or administrative costs if the following requirements are met: For individuals — your net worth does not exceed $2 million as of the filing date of your petition for review. I need to file 2012 taxes For this purpose, individuals filing a joint return are treated as separate individuals. I need to file 2012 taxes For estates — your net worth does not exceed $2 million as of the date of the decedent's death. I need to file 2012 taxes For charities and certain cooperatives — you do not have more than 500 employees as of the filing date of your petition for review. I need to file 2012 taxes For all other taxpayers — as of the filing date of your petition for review, your net worth does not exceed $7 million, and you must not have more than 500 employees. I need to file 2012 taxes Qualified offer rule. I need to file 2012 taxes    You can also receive reasonable costs and fees and be treated as a prevailing party in a civil action or proceeding if: You make a qualified offer to the IRS to settle your case, The IRS does not accept that offer, and The tax liability (not including interest, unless interest is at issue) later determined by the court is equal to or less than the amount of your qualified offer. I need to file 2012 taxes You must also meet the remaining requirements, including the exhaustion of administrative remedies and the net worth requirement, discussed earlier, to get the benefit of the qualified offer rule. I need to file 2012 taxes Qualified offer. I need to file 2012 taxes    This is a written offer made by you during the qualified offer period. I need to file 2012 taxes It must specify both the offered amount of your liability (not including interest) and that it is a qualified offer. I need to file 2012 taxes   To be a qualified offer, it must remain open from the date it is made until the earliest of: The date it is rejected, The date the trial begins, or 90 days from the date it is made. I need to file 2012 taxes Qualified offer period. I need to file 2012 taxes    This period begins on the day the IRS mails you the first letter of proposed deficiency that allows you to request review by the IRS Office of Appeals. I need to file 2012 taxes It ends 30 days before your case is first set for trial. I need to file 2012 taxes Attorney fees. I need to file 2012 taxes   Attorney fees generally may not exceed $125 maximum hourly rate as set by statute and indexed for inflation. I need to file 2012 taxes However, this amount can be higher in certain limited circumstances depending on the level of difficulty of the issues in the case and the local availability of tax expertise. I need to file 2012 taxes See IRS. I need to file 2012 taxes gov for more information. I need to file 2012 taxes    Attorney fees include the fees paid by a taxpayer for the services of anyone who is authorized to practice before the Tax Court or before the IRS. I need to file 2012 taxes In addition, attorney fees can be awarded in civil actions for unauthorized inspection or disclosure of a taxpayer's return or return information. I need to file 2012 taxes   Fees can be awarded in excess of the actual amount charged if: You are represented for no fee, or for a nominal fee, as a pro bono service, and The award is paid to your representative or to your representative's employer. I need to file 2012 taxes Jurisdiction for determination of employment status. I need to file 2012 taxes    The Tax Court can review IRS employment status determinations (for example, whether individuals hired by you are in fact your employees or independent contractors) and the amount of employment tax under such determinations. I need to file 2012 taxes Tax Court review can take place only if, in connection with an audit of any person, there is a controversy involving a determination by the IRS that either: One or more individuals performing services for that person are employees of that person, or That person is not entitled to relief under Section 530(a) of the Revenue Act of 1978 (discussed later). I need to file 2012 taxes   The following rules also apply to a Tax Court review of employment status: A Tax Court petition to review these determinations can be filed only by the person for whom the services are performed, If you receive a Notice of Determination by certified or registered mail, you must file a petition for Tax Court review within 90 days of the date of mailing that notice (150 days if the notice is addressed to you outside the United States), If during the Tax Court proceeding, you begin to treat as an employee an individual whose employment status is at issue, the Tax Court will not consider that change in its decision, Assessment and collection of tax is suspended while the Tax Court review is taking place, Payment of the asserted employment tax deficiency is not required to petition the U. I need to file 2012 taxes S. I need to file 2012 taxes Tax Court for a determination of employment status. I need to file 2012 taxes There can be a de novo review by the Tax Court (a review which does not consider IRS administrative findings), and At your request and with the Tax Court's agreement, small tax case procedures (discussed later) are available to simplify the case resolution process when the amount at issue (including additions to tax and penalties) is $50,000 or less for each tax period involved. I need to file 2012 taxes   For further information, see Publication 3953, Questions and Answers About Tax Court Proceedings for Determination of Employment Status Under IRC Section 7436. I need to file 2012 taxes Section 530(a) of the Revenue Act of 1978. I need to file 2012 taxes   This section relieves an employer of certain employment tax responsibilities for individuals not treated as employees. I need to file 2012 taxes It also provides relief to taxpayers under audit or involved in administrative or judicial proceedings. I need to file 2012 taxes Tax Court review of request for relief from joint and several liability on a joint return. I need to file 2012 taxes    As discussed later, at Relief from joint and several liability on a joint return under Claims for Refund, you can request relief from liability for tax you owe, plus related penalties and interest, that you believe should be paid by your spouse (or former spouse). I need to file 2012 taxes You also can petition (ask) the Tax Court to review your request for innocent spouse relief or separation of liability if either: The IRS sends you a determination notice denying, in whole or in part, your request, or You do not receive a determination notice from the IRS within 6 months from the date you file Form 8857. I need to file 2012 taxes   If you receive a determination notice, you must petition the Tax Court to review your request during the 90-day period that begins on the date the IRS mails the notice. I need to file 2012 taxes See Publication 971 for more information. I need to file 2012 taxes Note. I need to file 2012 taxes Your spouse or former spouse may file a written protest and request an Appeals conference to protest your claim of innocent spouse relief or separation of liability. I need to file 2012 taxes See Rev. I need to file 2012 taxes Proc. I need to file 2012 taxes 2003-19, which is on page 371 of the Internal Revenue Bulletin 2003-5 at  www. I need to file 2012 taxes irs. I need to file 2012 taxes gov/pub/irs-irbs/irb03-05. I need to file 2012 taxes pdf. I need to file 2012 taxes Tax Court You can take your case to the United States Tax Court if you disagree with the IRS over: Income tax, Estate tax, Gift tax, Employment tax involving IRS employment status determinations, or Certain excise taxes of private foundations, public charities, qualified pension and other retirement plans, or real estate investment trusts. I need to file 2012 taxes For information on Tax Court review of a determination of employment status, see Jurisdiction for determination of employment status, earlier. I need to file 2012 taxes For information on Tax Court review of an IRS refusal to abate interest, see Tax Court can review failure to abate interest, earlier under Examination of Returns. I need to file 2012 taxes For information on Tax Court review of Appeals determinations with respect to lien notices and proposed levies, see Publication 1660. I need to file 2012 taxes You cannot take your case to the Tax Court before the IRS sends you a notice of deficiency. I need to file 2012 taxes You can only appeal your case if you file a petition within 90 days from the date the notice is mailed to you (150 days if it is addressed to you outside the United States). I need to file 2012 taxes The notice will show the 90th (or 150th) day by which you must file your petition with the Tax Court. I need to file 2012 taxes Withdrawal of notice of deficiency. I need to file 2012 taxes If you consent, the IRS can withdraw a notice of deficiency. I need to file 2012 taxes A notice of deficiency may be rescinded if the notice was issued as a result of an administrative error; the taxpayer submits information establishing the actual tax due is less than the amount shown in the notice; the taxpayer specifically requests a conference with the appropriate Appeals office for the purpose of entering into settlement negotiations. I need to file 2012 taxes However, the notice may be rescinded only if the appropriate Appeals office first decides that the case is susceptible to agreement. I need to file 2012 taxes See Revenue Procedure 98-54 for a more detailed explanation of the requirements. I need to file 2012 taxes Once withdrawn, the limits on credits, refunds, and assessments concerning the notice are void, and you and the IRS have the rights and obligations that you had before the notice was issued. I need to file 2012 taxes The suspension of any time limitation while the notice of deficiency was issued will not change when the notice is withdrawn. I need to file 2012 taxes After the notice is withdrawn, you cannot file a petition with the Tax Court based on the notice. I need to file 2012 taxes Also, the IRS can later issue a notice of deficiency in a greater or lesser amount than the amount in the withdrawn deficiency. I need to file 2012 taxes Generally, the Tax Court hears cases before any tax has been assessed and paid; however, you can pay the tax after the notice of deficiency has been issued and still petition the Tax Court for review. I need to file 2012 taxes If you do not file your petition on time, the proposed tax will be assessed, a bill will be sent, and you will not be able to take your case to the Tax Court. I need to file 2012 taxes Under the law, you must pay the tax within 21 days (10 business days if the amount is $100,000 or more). I need to file 2012 taxes Collection can proceed even if you think that the amount is excessive. I need to file 2012 taxes Publication 594 explains IRS collection procedures. I need to file 2012 taxes If you filed your petition on time, the court will schedule your case for trial at a location convenient to you. I need to file 2012 taxes You can represent yourself before the Tax Court or you can be represented by anyone admitted to practice before that court. I need to file 2012 taxes Small tax case procedure. I need to file 2012 taxes   If the amount in your case is $50,000 or less for any 1 tax year or period, you can request that your case be handled under the small tax case procedure. I need to file 2012 taxes If the Tax Court approves, you can present your case to the Tax Court for a decision that is final and that you cannot appeal. I need to file 2012 taxes You can get more information regarding the small tax case procedure and other Tax Court matters from the United States Tax Court, 400 Second Street, N. I need to file 2012 taxes W. I need to file 2012 taxes , Washington, DC 20217. I need to file 2012 taxes More information can be found on the Tax Court's website at www. I need to file 2012 taxes ustaxcourt. I need to file 2012 taxes gov. I need to file 2012 taxes Motion to request redetermination of interest. I need to file 2012 taxes   In certain cases, you can file a motion asking the Tax Court to redetermine the amount of interest on either an underpayment or an overpayment. I need to file 2012 taxes You can do this only in a situation that meets all of the following requirements: The IRS has assessed a deficiency that was determined by the Tax Court. I need to file 2012 taxes The assessment included interest. I need to file 2012 taxes You have paid the entire amount of the deficiency plus the interest claimed by the IRS. I need to file 2012 taxes The Tax Court has found that you made an overpayment. I need to file 2012 taxes You must file the motion within one year after the decision of the Tax Court becomes final. I need to file 2012 taxes District Court and Court of Federal Claims Generally, the District Courts and the Court of Federal Claims hear tax cases only after you have paid the entire tax and penalties, and filed a claim for a credit or refund. I need to file 2012 taxes The taxpayer may litigate certain types of employment tax cases in either the United States District Court or the United States Court of Federal Claims. I need to file 2012 taxes Before taxpayers can initiate suit in either of these courts with respect to certain employment taxes, they will have to pay, at a minimum, the employment tax assessment attributable to one employee for any one quarter and file a claim for refund of the tax. I need to file 2012 taxes Once the claim for refund is denied or 6 months elapse without any action by the IRS, the taxpayer may initiate suit. I need to file 2012 taxes As explained later under Claims for Refund, you can file a claim with the IRS for a credit or refund if you think that the tax you paid is incorrect or excessive. I need to file 2012 taxes If your claim is totally or partially disallowed by the IRS, you should receive a notice of claim disallowance. I need to file 2012 taxes If the IRS does not act on your claim within 6 months from the date you filed it, you can then file suit for a refund. I need to file 2012 taxes You generally must file suit for a credit or refund no later than 2 years after the IRS informs you that your claim has been rejected. I need to file 2012 taxes However, you can file suit if it has been 6 months since you filed your claim and the IRS has not yet delivered a decision. I need to file 2012 taxes You can file suit for a credit or refund in your United States District Court or in the United States Court of Federal Claims. I need to file 2012 taxes However, you cannot appeal to the United States Court of Federal Claims if your claim is for credit or refund of a penalty that relates to promoting an abusive tax shelter or to aiding and abetting the understatement of tax liability on someone else's return. I need to file 2012 taxes For information about procedures for filing suit in either court, contact the Clerk of your District Court or of the United States Court of Federal Claims. I need to file 2012 taxes Refund or Credit of Overpayments Before Final Determination Any court with proper jurisdiction, including the Tax Court, can order the IRS to refund any part of a tax deficiency that the IRS collects from you during a period when the IRS is not permitted to assess that deficiency, or to levy or engage in any court proceeding to collect that deficiency. I need to file 2012 taxes In addition, the court can order a refund of any part of an overpayment determined by the Tax Court that is not at issue on appeal to a higher court. I need to file 2012 taxes The court can order these refunds before its decision on the case is final. I need to file 2012 taxes Taxpayers should thoroughly review IRS settlement offers before signing a Tax Court Decision document to ensure that all adjustments are correct, including the inclusion of any tax credits that the taxpayer is allowed to claim. I need to file 2012 taxes Note. I need to file 2012 taxes The court may no longer order a refund of an overpayment after the case is final. I need to file 2012 taxes Generally, the IRS is not permitted to take action on a tax deficiency during: The 90-day (or 150-day if outside the United States) period that you have to petition a notice of deficiency to the Tax Court, or The period that the case is under appeal if a bond is provided. I need to file 2012 taxes Claims for Refund If you believe you have overpaid your tax, you have a limited amount of time in which to file a claim for a credit or refund. I need to file 2012 taxes You can claim a credit or refund by filing Form 1040X. I need to file 2012 taxes See Time for Filing a Claim for Refund , later. I need to file 2012 taxes File your claim by mailing it to the IRS Service Center where you filed your original return. I need to file 2012 taxes File a separate form for each year or period involved. I need to file 2012 taxes Include an explanation of each item of income, deduction, or credit on which you are basing your claim. I need to file 2012 taxes Corporations should file Form 1120X, Amended U. I need to file 2012 taxes S. I need to file 2012 taxes Corporation Income Tax Return, or other form appropriate to the type of credit or refund claimed. I need to file 2012 taxes See Publication 3920 for information on filing claims for tax forgiveness for individuals affected by terrorist attacks. I need to file 2012 taxes Requesting a copy of your tax return. I need to file 2012 taxes   You can obtain a copy of the actual return and all attachments you filed with the IRS for an earlier year. I need to file 2012 taxes This includes a copy of the Form W-2 or Form 1099 filed with your return. I need to file 2012 taxes Use Form 4506 to make your request. I need to file 2012 taxes You will be charged a fee, which you must pay when you submit Form 4506. I need to file 2012 taxes Requesting a copy of your tax account information. I need to file 2012 taxes   Use Form 4506-T, Request for Transcript of Tax Return, to request free copies of your tax return transcript, tax account transcript, record of account, verification of nonfiling, or Form W-2, Form 1099 series, Form 1098 series, or Form 5498 series transcript. I need to file 2012 taxes The tax return transcript contains most of the line items of a tax return. I need to file 2012 taxes A tax account transcript contains information on the financial status of the account, such as payments, penalty assessments, and adjustments. I need to file 2012 taxes A record of account is a combination of line item information and later adjustments to the account. I need to file 2012 taxes Form W-2, Form 1099 series, Form 1098 series, or Form 5498 series transcript contains data from these information returns. I need to file 2012 taxes Penalty for erroneous claim for refund. I need to file 2012 taxes   If you claim an excessive amount of tax refund or credit relating to income tax (other than a claim relating to the earned income credit), you may be liable for a penalty of 20% of the amount that is determined to be excessive. I need to file 2012 taxes An excessive amount is the amount of the claim for refund or credit that is more than the amount of claim allowable for the tax year. I need to file 2012 taxes The penalty may be waived if you can show that you had a reasonable basis for making the claim. I need to file 2012 taxes Time for Filing a Claim for Refund Generally, you must file a claim for a credit or refund within 3 years from the date you filed your original return or 2 years from the date you paid the tax, whichever is later. I need to file 2012 taxes If you do not file a claim within this period, you may no longer be entitled to a credit or a refund. I need to file 2012 taxes If the due date to file a return or a claim for a credit or refund is a Saturday, Sunday, or legal holiday, it is filed on time if it is filed on the next business day. I need to file 2012 taxes Returns you filed before the due date are considered filed on the due date. I need to file 2012 taxes This is true even when the due date is a Saturday, Sunday, or legal holiday. I need to file 2012 taxes Disaster area claims for refund. I need to file 2012 taxes   If you live in a Presidentially declared disaster area or are affected by terroristic or military action, the deadline to file a claim for a refund may be postponed. I need to file 2012 taxes This section discusses the special rules that apply to Presidentially declared disaster area refunds. I need to file 2012 taxes    A Presidentially declared disaster is a disaster that occurred in an area declared by the President to be eligible for federal assistance under the Disaster Relief and Emergency Assistance Act. I need to file 2012 taxes Postponed refund deadlines. I need to file 2012 taxes   The IRS may postpone for up to 1 year the deadlines for filing a claim for refund. I need to file 2012 taxes The postponement can be used by taxpayers who are affected by a Presidentially declared disaster. I need to file 2012 taxes The IRS may also postpone deadlines for filing income and employment tax returns, paying income and employment taxes, and making contributions to a traditional IRA or Roth IRA. I need to file 2012 taxes For more information, see Publication 547. I need to file 2012 taxes   If any deadline is postponed, the IRS will publicize the postponement in your area and publish a news release, revenue ruling, revenue procedure, notice, announcement, or other guidance in the Internal Revenue Bulletin. I need to file 2012 taxes A list of the areas eligible for assistance under the Disaster Relief and Emergency Assistance Act is available at the Federal Emergency Management Agency (FEMA) website at www. I need to file 2012 taxes fema. I need to file 2012 taxes gov and at the IRS website at www. I need to file 2012 taxes irs. I need to file 2012 taxes gov. I need to file 2012 taxes Nonfilers can get refund of overpayments paid within 3-year period. I need to file 2012 taxes   The Tax Court can consider taxes paid during the 3-year period preceding the date of a notice of deficiency for determining any refund due to a nonfiler. I need to file 2012 taxes This means that if you do not file your return, and you receive a notice of deficiency in the third year after the due date (with extensions) of your return and file suit with the Tax Court to contest the notice of deficiency, you may be able to receive a refund of excessive amounts paid within the 3-year period preceding the date of the notice of deficiency. I need to file 2012 taxes The IRS may postpone for up to 1 year certain tax deadlines, including the time for filing claims for refund, for taxpayers who are affected by a terrorist attack occurring after September 10, 2001. I need to file 2012 taxes For more information, see Publication 3920. I need to file 2012 taxes Claim for refund by estates electing the installment method of payment. I need to file 2012 taxes   In certain cases where an estate has elected to make tax payments through the installment method, the executor can file a suit for refund with a U. I need to file 2012 taxes S. I need to file 2012 taxes District Court or the U. I need to file 2012 taxes S. I need to file 2012 taxes Court of Federal Claims before all the installment payments have been made. I need to file 2012 taxes However, all the following must be true before a suit can be filed: The estate consists largely of an interest in a closely-held business. I need to file 2012 taxes All installment payments due on or before the date the suit is filed have been made. I need to file 2012 taxes No accelerated installment payments have been made. I need to file 2012 taxes No Tax Court case is pending with respect to any estate tax liability. I need to file 2012 taxes If a notice of deficiency was issued to the estate regarding its liability for estate tax, the time for petitioning the Tax Court has passed. I need to file 2012 taxes No proceeding is pending for a declaratory judgment by the Tax Court on whether the estate is eligible to pay tax in installments. I need to file 2012 taxes The executor has not included any previously litigated issues in the current suit for refund. I need to file 2012 taxes The executor does not discontinue making installment payments timely, while the court considers the suit for refund. I need to file 2012 taxes    If in its final decision on the suit for refund the court redetermines the estate's tax liability, the IRS must refund any part of the estate tax amount that is disallowed. I need to file 2012 taxes This includes any part of the disallowed amount previously collected by the IRS. I need to file 2012 taxes Protective claim for refund. I need to file 2012 taxes   If your right to a refund is contingent on future events and may not be determinable until after the time period for filing a claim for refund expires, you can file a protective claim for refund. I need to file 2012 taxes A protective claim can be either a formal claim or an amended return for credit or refund. I need to file 2012 taxes Protective claims are often based on current litigation or expected changes in the tax law, other legislation, or regulations. I need to file 2012 taxes A protective claim preserves your right to claim a refund when the contingency is resolved. I need to file 2012 taxes A protective claim does not have to state a particular dollar amount or demand an immediate refund. I need to file 2012 taxes However, to be valid, a protective claim must: Be in writing and be signed, Include your name, address, social security number or individual taxpayer identification number, and other contact information, Identify and describe the contingencies affecting the claim, Clearly alert the IRS to the essential nature of the claim, and Identify the specific year(s) for which a refund is sought. I need to file 2012 taxes   Generally, the IRS will delay action on the protective claim until the contingency is resolved. I need to file 2012 taxes Once the contingency is resolved, the IRS may obtain additional information necessary to process the claim and then either allow or disallow the claim. I need to file 2012 taxes   Mail your protective claim for refund to the address listed in the instructions for Form 1040X, under Where To File. I need to file 2012 taxes Exceptions The limits on your claim for refund can be affected by the type of item that forms the basis of your claim. I need to file 2012 taxes Special refunds. I need to file 2012 taxes   If you file a claim for refund based on one of the items listed below, the limits discussed earlier under Time for Filing a Claim for Refund may not apply. I need to file 2012 taxes These special items are: A bad debt, A worthless security, A payment or accrual of foreign tax, A net operating loss carryback, and A carryback of certain tax credits. I need to file 2012 taxes   The limits discussed earlier also may not apply if you have signed an agreement to extend the period of assessment of tax. I need to file 2012 taxes For information on special rules on filing claims for an individual affected by a terrorist attack, see Publication 3920. I need to file 2012 taxes Periods of financial disability. I need to file 2012 taxes   If you are an individual (not a corporation or other taxpaying entity), the period of limitations on credits and refunds can be suspended during periods when you cannot manage your financial affairs because of physical or mental impairment that is medically determinable and either: Has lasted or can be expected to last continuously for at least 12 months, or Can be expected to result in death. I need to file 2012 taxes    The period for filing a claim for refund will not be suspended for any time that someone else, such as your spouse or guardian, was authorized to act for you in financial matters. I need to file 2012 taxes   To claim financial disability, you generally must submit the following statements with your claim for credit or refund: A written statement signed by a physician, qualified to make the determination, that sets forth: The name and a description of your physical or mental impairment, The physician's medical opinion that your physical or mental impairment prevented you from managing your financial affairs, The physician's medical opinion that your physical or mental impairment was or can be expected to result in death, or that it has lasted (or can be expected to last) for a continuous period of not less than 12 months, and To the best of the physician's knowledge, the specific time period during which you were prevented by such physical or mental impairment from managing your financial affairs, and A written statement by the person signing the claim for credit or refund that no person, including your spouse, was authorized to act on your behalf in financial matters during the period described in paragraph (1)(d) of the physician's statement. I need to file 2012 taxes Alternatively, if a person was authorized to act on your behalf in financial matters during any part of the period described in that paragraph, the beginning and ending dates of the period of time the person was so authorized. I need to file 2012 taxes    The period of limitations will not be suspended on any claim for refund that (without regard to this provision) was barred as of July 22, 1998. I need to file 2012 taxes Limit on Amount of Refund If you file your claim within 3 years after filing your return, the credit or refund cannot be more than the part of the tax paid wi