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Income Tax Filing Extension

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Income Tax Filing Extension

Income tax filing extension 7. Income tax filing extension   Costs You Can Deduct or Capitalize Table of Contents What's New Introduction Topics - This chapter discusses: Useful Items - You may want to see: Carrying Charges Research and Experimental CostsProduct. Income tax filing extension Costs not included. Income tax filing extension Intangible Drilling Costs Exploration CostsPartnerships and S corporations. Income tax filing extension Development Costs Circulation Costs Business Start-Up and Organizational Costs Reforestation Costs Retired Asset Removal Costs Barrier Removal CostsOther barrier removals. Income tax filing extension Film and Television Production Costs What's New Film and television productions costs. Income tax filing extension  The election to expense film and television production costs does not apply to productions that begin after December 31, 2013. Income tax filing extension See Film and Television Production Costs , later. Income tax filing extension Introduction This chapter discusses costs you can elect to deduct or capitalize. Income tax filing extension You generally deduct a cost as a current business expense by subtracting it from your income in either the year you incur it or the year you pay it. Income tax filing extension If you capitalize a cost, you may be able to recover it over a period of years through periodic deductions for amortization, depletion, or depreciation. Income tax filing extension When you capitalize a cost, you add it to the basis of property to which it relates. Income tax filing extension A partnership, corporation, estate, or trust makes the election to deduct or capitalize the costs discussed in this chapter except for exploration costs for mineral deposits. Income tax filing extension Each individual partner, shareholder, or beneficiary elects whether to deduct or capitalize exploration costs. Income tax filing extension You may be subject to the alternative minimum tax (AMT) if you deduct research and experimental, intangible drilling, exploration, development, circulation, or business organizational costs. Income tax filing extension For more information on the alternative minimum tax, see the instructions for the following forms. Income tax filing extension Form 6251, Alternative Minimum Tax—Individuals. Income tax filing extension Form 4626, Alternative Minimum Tax—Corporations. Income tax filing extension Topics - This chapter discusses: Carrying charges Research and experimental costs Intangible drilling costs Exploration costs Development costs Circulation costs Qualified disaster expenses Business start-up and organizational costs Reforestation costs Retired asset removal costs Barrier removal costs Film and television production costs Useful Items - You may want to see: Publication 544 Sales and Other Dispositions of Assets Form (and Instructions) 3468 Investment Credit 8826 Disabled Access Credit See chapter 12 for information about getting publications and forms. Income tax filing extension Carrying Charges Carrying charges include the taxes and interest you pay to carry or develop real property or to carry, transport, or install personal property. Income tax filing extension Certain carrying charges must be capitalized under the uniform capitalization rules. Income tax filing extension (For information on capitalization of interest, see chapter 4 . Income tax filing extension ) You can elect to capitalize carrying charges not subject to the uniform capitalization rules, but only if they are otherwise deductible. Income tax filing extension You can elect to capitalize carrying charges separately for each project you have and for each type of carrying charge. Income tax filing extension For unimproved and unproductive real property, your election is good for only 1 year. Income tax filing extension You must decide whether to capitalize carrying charges each year the property remains unimproved and unproductive. Income tax filing extension For other real property, your election to capitalize carrying charges remains in effect until construction or development is completed. Income tax filing extension For personal property, your election is effective until the date you install or first use it, whichever is later. Income tax filing extension How to make the election. Income tax filing extension   To make the election to capitalize a carrying charge, attach a statement to your original tax return for the year the election is to be effective indicating which charges you are electing to capitalize. Income tax filing extension However, if you timely filed your return for the year without making the election, you can still make the election by filing an amended return within 6 months of the due date of the return (excluding extensions). Income tax filing extension Attach the statement to the amended return and write “Filed pursuant to section 301. Income tax filing extension 9100-2” on the statement. Income tax filing extension File the amended return at the same address you filed the original return. Income tax filing extension Research and Experimental Costs The costs of research and experimentation are generally capital expenses. Income tax filing extension However, you can elect to deduct these costs as a current business expense. Income tax filing extension Your election to deduct these costs is binding for the year it is made and for all later years unless you get IRS approval to make a change. Income tax filing extension If you meet certain requirements, you may elect to defer and amortize research and experimental costs. Income tax filing extension For information on electing to defer and amortize these costs, see Research and Experimental Costs in chapter 8. Income tax filing extension Research and experimental costs defined. Income tax filing extension   Research and experimental costs are reasonable costs you incur in your trade or business for activities intended to provide information that would eliminate uncertainty about the development or improvement of a product. Income tax filing extension Uncertainty exists if the information available to you does not establish how to develop or improve a product or the appropriate design of a product. Income tax filing extension Whether costs qualify as research and experimental costs depends on the nature of the activity to which the costs relate rather than on the nature of the product or improvement being developed or the level of technological advancement. Income tax filing extension      The costs of obtaining a patent, including attorneys' fees paid or incurred in making and perfecting a patent application, are research and experimental costs. Income tax filing extension However, costs paid or incurred to obtain another's patent are not research and experimental costs. Income tax filing extension Product. Income tax filing extension   The term “product” includes any of the following items. Income tax filing extension Formula. Income tax filing extension Invention. Income tax filing extension Patent. Income tax filing extension Pilot model. Income tax filing extension Process. Income tax filing extension Technique. Income tax filing extension Property similar to the items listed above. Income tax filing extension It also includes products used by you in your trade or business or held for sale, lease, or license. Income tax filing extension Costs not included. Income tax filing extension   Research and experimental costs do not include expenses for any of the following activities. Income tax filing extension Advertising or promotions. Income tax filing extension Consumer surveys. Income tax filing extension Efficiency surveys. Income tax filing extension Management studies. Income tax filing extension Quality control testing. Income tax filing extension Research in connection with literary, historical, or similar projects. Income tax filing extension The acquisition of another's patent, model, production, or process. Income tax filing extension When and how to elect. Income tax filing extension   You make the election to deduct research and experimental costs by deducting them on your tax return for the year in which you first pay or incur research and experimental costs. Income tax filing extension If you do not make the election to deduct research and experimental costs in the first year in which you pay or incur the costs, you can deduct the costs in a later year only with approval from the IRS. Income tax filing extension Deducting or Amortizing Research and Experimentation Costs IF you . Income tax filing extension . Income tax filing extension . Income tax filing extension THEN . Income tax filing extension . Income tax filing extension . Income tax filing extension Elect to deduct research and experimental costs as a current business expense Deduct all research and experimental costs in the first year you pay or incur the costs and all later years. Income tax filing extension Do not deduct research and experimental costs as a current business expense If you meet the requirements, amortize them over at least 60 months, starting with the month you first receive an economic benefit from the research. Income tax filing extension See Research and Experimental Costs in chapter 8. Income tax filing extension Research credit. Income tax filing extension   If you pay or incur qualified research expenses, you may be able to take the research credit. Income tax filing extension For more information see Form 6765, Credit for Increasing Research Activities and its instructions. Income tax filing extension Intangible Drilling Costs The costs of developing oil, gas, or geothermal wells are ordinarily capital expenditures. Income tax filing extension You can usually recover them through depreciation or depletion. Income tax filing extension However, you can elect to deduct intangible drilling costs (IDCs) as a current business expense. Income tax filing extension These are certain drilling and development costs for wells in the United States in which you hold an operating or working interest. Income tax filing extension You can deduct only costs for drilling or preparing a well for the production of oil, gas, or geothermal steam or hot water. Income tax filing extension You can elect to deduct only the costs of items with no salvage value. Income tax filing extension These include wages, fuel, repairs, hauling, and supplies related to drilling wells and preparing them for production. Income tax filing extension Your cost for any drilling or development work done by contractors under any form of contract is also an IDC. Income tax filing extension However, see Amounts paid to contractor that must be capitalized , later. Income tax filing extension You can also elect to deduct the cost of drilling exploratory bore holes to determine the location and delineation of offshore hydrocarbon deposits if the shaft is capable of conducting hydrocarbons to the surface on completion. Income tax filing extension It does not matter whether there is any intent to produce hydrocarbons. Income tax filing extension If you do not elect to deduct your IDCs as a current business expense, you can elect to deduct them over the 60-month period beginning with the month they were paid or incurred. Income tax filing extension Amounts paid to contractor that must be capitalized. Income tax filing extension   Amounts paid to a contractor must be capitalized if they are either: Amounts properly allocable to the cost of depreciable property, or Amounts paid only out of production or proceeds from production if these amounts are depletable income to the recipient. Income tax filing extension How to make the election. Income tax filing extension   You elect to deduct IDCs as a current business expense by taking the deduction on your income tax return for the first tax year you have eligible costs. Income tax filing extension No formal statement is required. Income tax filing extension If you file Schedule C (Form 1040), enter these costs under “Other expenses. Income tax filing extension ”   For oil and gas wells, your election is binding for the year it is made and for all later years. Income tax filing extension For geothermal wells, your election can be revoked by the filing of an amended return on which you do not take the deduction. Income tax filing extension You can file the amended return for the year up to the normal time of expiration for filing a claim for credit or refund, generally, within 3 years after the date you filed the original return or within 2 years after the date you paid the tax, whichever is later. Income tax filing extension Energy credit for costs of geothermal wells. Income tax filing extension   If you capitalize the drilling and development costs of geothermal wells that you place in service during the tax year, you may be able to claim a business energy credit. Income tax filing extension See the Instructions for Form 3468 for more information. Income tax filing extension Nonproductive well. Income tax filing extension   If you capitalize your IDCs, you have another option if the well is nonproductive. Income tax filing extension You can deduct the IDCs of the nonproductive well as an ordinary loss. Income tax filing extension You must indicate and clearly state your election on your tax return for the year the well is completed. Income tax filing extension Once made, the election for oil and gas wells is binding for all later years. Income tax filing extension You can revoke your election for a geothermal well by filing an amended return that does not claim the loss. Income tax filing extension Costs incurred outside the United States. Income tax filing extension   You cannot deduct as a current business expense all the IDCs paid or incurred for an oil, gas, or geothermal well located outside the United States. Income tax filing extension However, you can elect to include the costs in the adjusted basis of the well to figure depletion or depreciation. Income tax filing extension If you do not make this election, you can deduct the costs over the 10-year period beginning with the tax year in which you paid or incurred them. Income tax filing extension These rules do not apply to a nonproductive well. Income tax filing extension Exploration Costs The costs of determining the existence, location, extent, or quality of any mineral deposit are ordinarily capital expenditures if the costs lead to the development of a mine. Income tax filing extension You recover these costs through depletion as the mineral is removed from the ground. Income tax filing extension However, you can elect to deduct domestic exploration costs paid or incurred before the beginning of the development stage of the mine (except those for oil and gas wells). Income tax filing extension How to make the election. Income tax filing extension   You elect to deduct exploration costs by taking the deduction on your income tax return, or on an amended income tax return, for the first tax year for which you wish to deduct the costs paid or incurred during the tax year. Income tax filing extension Your return must adequately describe and identify each property or mine, and clearly state how much is being deducted for each one. Income tax filing extension The election applies to the tax year you make this election and all later tax years. Income tax filing extension Partnerships and S corporations. Income tax filing extension   Each partner, not the partnership, elects whether to capitalize or to deduct that partner's share of exploration costs. Income tax filing extension Each shareholder, not the S corporation, elects whether to capitalize or to deduct that shareholder's share of exploration costs. Income tax filing extension Reduced corporate deductions for exploration costs. Income tax filing extension   A corporation (other than an S corporation) can deduct only 70% of its domestic exploration costs. Income tax filing extension It must capitalize the remaining 30% of costs and amortize them over the 60-month period starting with the month the exploration costs are paid or incurred. Income tax filing extension A corporation may also elect to capitalize and amortize mining exploration costs over a 10-year period. Income tax filing extension For more information on this method of amortization, see Internal Revenue Code section 59(e). Income tax filing extension   The 30% the corporation capitalizes cannot be added to its basis in the property to figure cost depletion. Income tax filing extension However, the amount amortized is treated as additional depreciation and is subject to recapture as ordinary income on a disposition of the property. Income tax filing extension See Section 1250 Property under Depreciation Recapture in chapter 3 of Publication 544. Income tax filing extension   These rules also apply to the deduction of development costs by corporations. Income tax filing extension See Development Costs , later. Income tax filing extension Recapture of exploration expenses. Income tax filing extension   When your mine reaches the producing stage, you must recapture any exploration costs you elected to deduct. Income tax filing extension Use either of the following methods. Income tax filing extension Method 1—Include the deducted costs in gross income for the tax year the mine reaches the producing stage. Income tax filing extension Your election must be clearly indicated on the return. Income tax filing extension Increase your adjusted basis in the mine by the amount included in income. Income tax filing extension Generally, you must elect this recapture method by the due date (including extensions) of your return. Income tax filing extension However, if you timely filed your return for the year without making the election, you can still make the election by filing an amended return within 6 months of the due date of the return (excluding extensions). Income tax filing extension Make the election on your amended return and write “Filed pursuant to section 301. Income tax filing extension 9100-2” on the form where you are including the income. Income tax filing extension File the amended return at the same address you filed the original return. Income tax filing extension Method 2—Do not claim any depletion deduction for the tax year the mine reaches the producing stage and any later tax years until the depletion you would have deducted equals the exploration costs you deducted. Income tax filing extension   You also must recapture deducted exploration costs if you receive a bonus or royalty from mine property before it reaches the producing stage. Income tax filing extension Do not claim any depletion deduction for the tax year you receive the bonus or royalty and any later tax years until the depletion you would have deducted equals the exploration costs you deducted. Income tax filing extension   Generally, if you dispose of the mine before you have fully recaptured the exploration costs you deducted, recapture the balance by treating all or part of your gain as ordinary income. Income tax filing extension Under these circumstances, you generally treat as ordinary income all of your gain if it is less than your adjusted exploration costs with respect to the mine. Income tax filing extension If your gain is more than your adjusted exploration costs, treat as ordinary income only a part of your gain, up to the amount of your adjusted exploration costs. Income tax filing extension Foreign exploration costs. Income tax filing extension   If you pay or incur exploration costs for a mine or other natural deposit located outside the United States, you cannot deduct all the costs in the current year. Income tax filing extension You can elect to include the costs (other than for an oil, gas, or geothermal well) in the adjusted basis of the mineral property to figure cost depletion. Income tax filing extension (Cost depletion is discussed in chapter 9 . Income tax filing extension ) If you do not make this election, you must deduct the costs over the 10-year period beginning with the tax year in which you pay or incur them. Income tax filing extension These rules also apply to foreign development costs. Income tax filing extension Development Costs You can deduct costs paid or incurred during the tax year for developing a mine or any other natural deposit (other than an oil or gas well) located in the United States. Income tax filing extension These costs must be paid or incurred after the discovery of ores or minerals in commercially marketable quantities. Income tax filing extension Development costs also include depreciation on improvements used in the development of ores or minerals and costs incurred for you by a contractor. Income tax filing extension Development costs do not include the costs for the acquisition or improvement of depreciable property. Income tax filing extension Instead of deducting development costs in the year paid or incurred, you can elect to treat the cost as deferred expenses and deduct them ratably as the units of produced ores or minerals benefited by the expenses are sold. Income tax filing extension This election applies each tax year to expenses paid or incurred in that year. Income tax filing extension Once made, the election is binding for the year and cannot be revoked for any reason. Income tax filing extension How to make the election. Income tax filing extension   The election to deduct development costs ratably as the ores or minerals are sold must be made for each mine or other natural deposit by a clear indication on your return or by a statement filed with the IRS office where you file your return. Income tax filing extension Generally, you must make the election by the due date of the return (including extensions). Income tax filing extension However, if you timely filed your return for the year without making the election, you can still make the election by filing an amended return within 6 months of the due date of the return (excluding extensions). Income tax filing extension Clearly indicate the election on your amended return and write “Filed pursuant to section 301. Income tax filing extension 9100-2. Income tax filing extension ” File the amended return at the same address you filed the original return. Income tax filing extension Foreign development costs. Income tax filing extension   The rules discussed earlier for foreign exploration costs apply to foreign development costs. Income tax filing extension Reduced corporate deductions for development costs. Income tax filing extension   The rules discussed earlier for reduced corporate deductions for exploration costs also apply to corporate deductions for development costs. Income tax filing extension Circulation Costs A publisher can deduct as a current business expense the costs of establishing, maintaining, or increasing the circulation of a newspaper, magazine, or other periodical. Income tax filing extension For example, a publisher can deduct the cost of hiring extra employees for a limited time to get new subscriptions through telephone calls. Income tax filing extension Circulation costs are deductible even if they normally would be capitalized. Income tax filing extension This rule does not apply to the following costs that must be capitalized. Income tax filing extension The purchase of land or depreciable property. Income tax filing extension The acquisition of circulation through the purchase of any part of the business of another publisher of a newspaper, magazine, or other periodical, including the purchase of another publisher's list of subscribers. Income tax filing extension Other treatment of circulation costs. Income tax filing extension   If you do not want to deduct circulation costs as a current business expense, you can elect one of the following ways to recover these costs. Income tax filing extension Capitalize all circulation costs that are properly chargeable to a capital account (see chapter 1 ). Income tax filing extension Amortize circulation costs over the 3-year period beginning with the tax year they were paid or incurred. Income tax filing extension How to make the election. Income tax filing extension   You elect to capitalize circulation costs by attaching a statement to your return for the first tax year the election applies. Income tax filing extension Your election is binding for the year it is made and for all later years, unless you get IRS approval to revoke it. Income tax filing extension Business Start-Up and Organizational Costs Business start-up and organizational costs are generally capital expenditures. Income tax filing extension However, you can elect to deduct up to $5,000 of business start-up and $5,000 of organizational costs paid or incurred after October 22, 2004. Income tax filing extension The $5,000 deduction is reduced by the amount your total start-up or organizational costs exceed $50,000. Income tax filing extension Any remaining costs must be amortized. Income tax filing extension For information about amortizing start-up and organizational costs, see chapter 8 . Income tax filing extension Start-up costs include any amounts paid or incurred in connection with creating an active trade or business or investigating the creation or acquisition of an active trade or business. Income tax filing extension Organizational costs include the costs of creating a corporation. Income tax filing extension For more information on start-up and organizational costs, see chapter 8 . Income tax filing extension How to make the election. Income tax filing extension   You elect to deduct the start-up or organizational costs by claiming the deduction on your income tax return (filed by the due date including extensions) for the tax year in which the active trade or business begins. Income tax filing extension However, if you timely filed your return for the year without making the election, you can still make the election by filing an amended return within 6 months of the due date of the return (excluding extensions). Income tax filing extension Clearly indicate the election on your amended return and write “Filed pursuant to section 301. Income tax filing extension 9100-2. Income tax filing extension ” File the amended return at the same address you filed the original return. Income tax filing extension The election applies when computing taxable income for the current tax year and all subsequent years. Income tax filing extension Reforestation Costs Reforestation costs are generally capital expenditures. Income tax filing extension However, you can elect to deduct up to $10,000 ($5,000 if married filing separately; $0 for a trust) of qualifying reforestation costs paid or incurred after October 22, 2004, for each qualified timber property. Income tax filing extension The remaining costs can be amortized over an 84-month period. Income tax filing extension For information about amortizing reforestation costs, see chapter 8 . Income tax filing extension Qualifying reforestation costs are the direct costs of planting or seeding for forestation or reforestation. Income tax filing extension Qualified timber property is property that contains trees in significant commercial quantities. Income tax filing extension See chapter 8 for more information on qualifying reforestation costs and qualified timber property. Income tax filing extension If you elect to deduct qualified reforestation costs, create and maintain separate timber accounts for each qualified timber property and include all reforestation costs and the dates each was applied. Income tax filing extension Do not include this qualified timber property in any account (for example, depletion block) for which depletion is allowed. Income tax filing extension How to make the election. Income tax filing extension   You elect to deduct qualifying reforestation costs by claiming the deduction on your timely filed income tax return (including extensions) for the tax year the expenses were paid or incurred. Income tax filing extension If Form T (Timber), Forest Activities Schedule, is required, complete Part IV of Form T. Income tax filing extension If Form T is not required, attach a statement containing the following information for each qualified timber property for which an election is being made. Income tax filing extension The unique stand identification numbers. Income tax filing extension The total number of acres reforested during the tax year. Income tax filing extension The nature of the reforestation treatments. Income tax filing extension The total amounts of qualified reforestation expenditures eligible to be amortized or deducted. Income tax filing extension   If you timely filed your return for the year without making the election, you can still make the election by filing an amended return within 6 months of the due date of the return (excluding extensions). Income tax filing extension Clearly indicate the election on your amended return and write “Filed pursuant to section 301. Income tax filing extension 9100-2. Income tax filing extension ” File the amended return at the same address you filed the original return. Income tax filing extension The election applies when computing taxable income for the current tax year and all subsequent years. Income tax filing extension   For additional information on reforestation costs, see chapter 8 . Income tax filing extension Recapture. Income tax filing extension   This deduction may have to be recaptured as ordinary income under section 1245 when you sell or otherwise dispose of the property that would have received an addition to basis if you had not elected to deduct the expenditure. Income tax filing extension For more information on recapturing the deduction, see Depreciation Recapture in Publication 544. Income tax filing extension Retired Asset Removal Costs If you retire and remove a depreciable asset in connection with the installation or production of a replacement asset, you can deduct the costs of removing the retired asset. Income tax filing extension However, if you replace a component (part) of a depreciable asset, capitalize the removal costs if the replacement is an improvement and deduct the costs if the replacement is a repair. Income tax filing extension Barrier Removal Costs The cost of an improvement to a business asset is normally a capital expense. Income tax filing extension However, you can elect to deduct the costs of making a facility or public transportation vehicle more accessible to and usable by those who are disabled or elderly. Income tax filing extension You must own or lease the facility or vehicle for use in connection with your trade or business. Income tax filing extension A facility is all or any part of buildings, structures, equipment, roads, walks, parking lots, or similar real or personal property. Income tax filing extension A public transportation vehicle is a vehicle, such as a bus or railroad car, that provides transportation service to the public (including service for your customers, even if you are not in the business of providing transportation services). Income tax filing extension You cannot deduct any costs that you paid or incurred to completely renovate or build a facility or public transportation vehicle or to replace depreciable property in the normal course of business. Income tax filing extension Deduction limit. Income tax filing extension   The most you can deduct as a cost of removing barriers to the disabled and the elderly for any tax year is $15,000. Income tax filing extension However, you can add any costs over this limit to the basis of the property and depreciate these excess costs. Income tax filing extension Partners and partnerships. Income tax filing extension   The $15,000 limit applies to a partnership and also to each partner in the partnership. Income tax filing extension A partner can allocate the $15,000 limit in any manner among the partner's individually incurred costs and the partner's distributive share of partnership costs. Income tax filing extension If the partner cannot deduct the entire share of partnership costs, the partnership can add any costs not deducted to the basis of the improved property. Income tax filing extension   A partnership must be able to show that any amount added to basis was not deducted by the partner and that it was over a partner's $15,000 limit (as determined by the partner). Income tax filing extension If the partnership cannot show this, it is presumed that the partner was able to deduct the distributive share of the partnership's costs in full. Income tax filing extension Example. Income tax filing extension Emilio Azul's distributive share of ABC partnership's deductible expenses for the removal of architectural barriers was $14,000. Income tax filing extension Emilio had $12,000 of similar expenses in his sole proprietorship. Income tax filing extension He elected to deduct $7,000 of them. Income tax filing extension Emilio allocated the remaining $8,000 of the $15,000 limit to his share of ABC's expenses. Income tax filing extension Emilio can add the excess $5,000 of his own expenses to the basis of the property used in his business. Income tax filing extension Also, if ABC can show that Emilio could not deduct $6,000 ($14,000 – $8,000) of his share of the partnership's expenses because of how Emilio applied the limit, ABC can add $6,000 to the basis of its property. Income tax filing extension Qualification standards. Income tax filing extension   You can deduct your costs as a current expense only if the barrier removal meets the guidelines and requirements issued by the Architectural and Transportation Barriers Compliance Board under the Americans with Disabilities Act (ADA) of 1990. Income tax filing extension You can view the Americans with Disabilities Act at www. Income tax filing extension ada. Income tax filing extension gov/pubs/ada. Income tax filing extension htm. Income tax filing extension   The following is a list of some architectural barrier removal costs that can be deducted. Income tax filing extension Ground and floor surfaces. Income tax filing extension Walks. Income tax filing extension Parking lots. Income tax filing extension Ramps. Income tax filing extension Entrances. Income tax filing extension Doors and doorways. Income tax filing extension Stairs. Income tax filing extension Floors. Income tax filing extension Toilet rooms. Income tax filing extension Water fountains. Income tax filing extension Public telephones. Income tax filing extension Elevators. Income tax filing extension Controls. Income tax filing extension Signage. Income tax filing extension Alarms. Income tax filing extension Protruding objects. Income tax filing extension Symbols of accessibility. Income tax filing extension You can find the ADA guidelines and requirements for architectural barrier removal at www. Income tax filing extension usdoj. Income tax filing extension gov/crt/ada/reg3a. Income tax filing extension html. Income tax filing extension   The costs for removal of transportation barriers from rail facilities, buses, and rapid and light rail vehicles are deductible. Income tax filing extension You can find the guidelines and requirements for transportation barrier removal at www. Income tax filing extension fta. Income tax filing extension dot. Income tax filing extension gov. Income tax filing extension   Also, you can access the ADA website at www. Income tax filing extension ada. Income tax filing extension gov for additional information. Income tax filing extension Other barrier removals. Income tax filing extension   To be deductible, expenses of removing any barrier not covered by the above standards must meet all three of the following tests. Income tax filing extension The removed barrier must be a substantial barrier to access or use of a facility or public transportation vehicle by persons who have a disability or are elderly. Income tax filing extension The removed barrier must have been a barrier for at least one major group of persons who have a disability or are elderly (such as people who are blind, deaf, or wheelchair users). Income tax filing extension The barrier must be removed without creating any new barrier that significantly impairs access to or use of the facility or vehicle by a major group of persons who have a disability or are elderly. Income tax filing extension How to make the election. Income tax filing extension   If you elect to deduct your costs for removing barriers to the disabled or the elderly, claim the deduction on your income tax return (partnership return for partnerships) for the tax year the expenses were paid or incurred. Income tax filing extension Identify the deduction as a separate item. Income tax filing extension The election applies to all the qualifying costs you have during the year, up to the $15,000 limit. Income tax filing extension If you make this election, you must maintain adequate records to support your deduction. Income tax filing extension   For your election to be valid, you generally must file your return by its due date, including extensions. Income tax filing extension However, if you timely filed your return for the year without making the election, you can still make the election by filing an amended return within 6 months of the due date of the return (excluding extensions). Income tax filing extension Clearly indicate the election on your amended return and write “Filed pursuant to section 301. Income tax filing extension 9100-2. Income tax filing extension ” File the amended return at the same address you filed the original return. Income tax filing extension Your election is irrevocable after the due date, including extensions, of your return. Income tax filing extension Disabled access credit. Income tax filing extension   If you make your business accessible to persons with disabilities and your business is an eligible small business, you may be able to claim the disabled access credit. Income tax filing extension If you choose to claim the credit, you must reduce the amount you deduct or capitalize by the amount of the credit. Income tax filing extension   For more information, see Form 8826, Disabled Access Credit. Income tax filing extension Film and Television Production Costs Film and television production costs are generally capital expenses. Income tax filing extension However, you can elect to deduct costs paid or incurred for certain productions commencing before January 1, 2014. Income tax filing extension For more information, see section 181 of the Internal Revenue Code and the related Treasury Regulations. Income tax filing extension Prev  Up  Next   Home   More Online Publications
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Centro Informativo para camioneros

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Si usted opera un camión u otro vehículo bajo la categoría de vehículo pesado en las carreteras públicas, tiene que presentar el Formulario 2290(SP), Declaración del Impuesto sobre el uso de Vehículos Pesados en las Carreteras, (Heavy Highway Vehicle use Tax Return) y pagar el impuesto sobre artículos de uso y consumo.

Información para los contribuyentes que no presentaron y pagaron el Impuesto sobre el Uso de Vehículos Pesados en las Carreteras para el periodo del 1 de julio del 2011 al 30 de junio del 2012

El IRS envío cartas a contribuyentes que entendemos puedan tener la responsabilidad de presentar y pagar el Impuesto sobre el Uso de Vehículos Pesados en las Carreteras (Formulario 2290(SP) para el periodo del 1 de julio del 2011 al 30 de junio del 2012, pero que aún no lo han hecho. Si usted recibe tal carta, por favor responda según descrito en la misma.

La fecha de vencimiento para presentar el Formulario 2290(SP) y para pagar el Impuesto sobre el Uso de Vehículos Pesados en las Carreteras, para el periodo del 1 de julio del 2011 al 30 de junio del 2012, fue extendido al 30 de noviembre del 2011 debido a la extensión tardía de dicho impuesto. Ya que el IRS no pudo proveer el Anexo 1 sellado hasta el 1 de noviembre del 2011, los estados fueron instruidos a aceptar de los contribuyentes el Anexo 1 sellado por el IRS con fecha para el periodo tributario del 1 de julio del 2010 al 30 de junio del 2011. Algunos contribuyentes pueden haber evitado el presentar y pagar su Impuesto sobre el Uso de Vehículos Pesados en las Carreteras para el periodo del 1 de julio del 2011 al 30 de junio del 2012.

Para más información, visite la página web Impuesto sobre el uso de las carreteras; Presentación y Pago para el Periodo Tributario Comenzando el 1 de julio del 2011 (Highway Use Tax; Filing and Payment for Taxable Period Beginning July 1, 2011), en inglés, en IRS.gov.

Nosotros animamos a todos los contribuyentes responsables por el Impuesto sobre el Uso de Vehículos Pesados en las Carreteras a que utilicen presentar el formulario electrónicamente mediante e-file, incluyendo a aquellos contribuyentes que necesiten presentar para el año en curso o cualquiera de los tres años previos.

Presentar y pagar el impuesto sobre el uso de vehículos pesados en carretera

Formulario 2290 (SP) e-file para la presentación electrónica

Usted deberá tener un Número de Identificación del Empleador, (EIN por sus siglas en inglés) a fin de presentar el Formulario 2290.  Solicite su EIN en línea (en inglés).

La presentación electrónica se requiere para todo contribuyente que reporta 25 o mas vehículos, y recomendamos la presentación electrónica del Formulario 2290 para todo contribuyente.  Utilice la presentación e-file y su Anexo 1 estará disponible por medio de su preparador e-file (en inglés) casi inmediatamente después de que aceptemos su Formulario 2290 presentado electrónicamente.  Y usted puede presentar por e-file su declaración desde su propia computadora, 24 horas del día, 7 días a la semana.

Al imprimir su Anexo 1, le recomendamos utilice una impresora de alta calidad la cual muestre la marca de agua a fin de evitar problemas con su Departamento de Motores y Vehículos.

Presentación en formularios de papel

A los contribuyentes que no se les requiere presentar por e-file pueden presentar el Formulario 2290 en papel. 

Maneras de pagar el impuesto sobre el uso de vehículos pesados

Existen tres maneras de pagar el impuesto, el cual deberá pagarse en su totalidad con su Formulario 2290:

  • Retiro electrónico de fondos (débito directo) si presenta electrónicamente.
  • EFTPS el sistema de pago electrónico del impuesto federal. EFTPS está disponible 24 horas al día, 7 días a la semana
  • Cheque o giro postal si utiliza el Formulario 2290-V, Cupón de pago, enviándolo al domicilio que aparece el las instrucciones del Formulario 2290.

Internal Revenue Service 
P.O. Box 804525 Cincinnati, 
OH 45280-4525

Ayuda con el Formulario 2290

Usted puede llamar por teléfono para solicitar ayuda de lunes – viernes, entre las 8:00 AM y las 6:00 PM, horario del este.

  • Desde los Estados Unidos, al 866-699-4096 (número libre de cargos)
  • Desde Canadá o México, al 859-669-5733 (este número no es libre de cargos)

Formularios e Información

Preguntas frecuentes

Cómo Evitar Problemas

Avoiding Problems (evitando problemas), en inglés.  Esta sección provee información sobre el mantenimiento de registros, fraudes y estafas, y otra información valiosa para administrar su negocio.

Publicaciones sobre la industria de camiones

El artículo que está importando puede estar sujeto al 12 por ciento del impuesto sobre artículos de uso y consumo (utilice el Formulario 720, Quarterly Federal Excise Tax Return, (Declaración federal trimestral de impuestos sobre artículos de uso y consumo), en inglés.

Información general para los negocios

 Tax Information for All Small Businesses (Información tributaria para todos los pequeños negocios), en inglés

Esta sección provee información general para los pequeños negocios, la cual es muy útil para todas las industrias y profesiones. Incluye enlaces a productos para pequeños negocios, impuestos sobre nómina, presentación electrónica y  pagos, reducción de la carga tributaria del contribuyente, evitar transacciones tributarias abusivas y muchos otros temas.

Worker Classification (Independent Contractors vs. Employees) (Clasificación de trabajadores (contratistas independientes vs. empleados)), en inglés

¿Es usted, o ayuda usted, a contratistas independientes o empleados? Antes de que conozca cómo tratar los pagos por servicios, primero debe conocer la relación de negocios que existe entre usted y la persona que lleva a cabo los servicios.

 

Page Last Reviewed or Updated: 26-Mar-2014

The Income Tax Filing Extension

Income tax filing extension Index A Accelerated death benefits, Accelerated Death Benefits Accounting periods Change in, standard deduction not allowed, Persons not eligible for the standard deduction. Income tax filing extension Accrued leave payment Disability retirement and, Accrued leave payment. Income tax filing extension Adjusted gross income (AGI), Adjustments to Income Adjustments to income, Adjustments to Income Age Standard deduction for age 65 or older, Higher standard deduction for age (65 or older). Income tax filing extension Age 65, Qualified Individual American Association of Retired Persons (AARP), Volunteer Income Tax Assistance and Tax Counseling for the Elderly. Income tax filing extension Annuities, Pensions and Annuities Assistance (see Tax help) B Base amount, social security benefits, Base Amount Benefits Accident or health, Other compensation. 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