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Irs Form 1040x Amended Tax Return

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Irs Form 1040x Amended Tax Return

Irs form 1040x amended tax return 5. Irs form 1040x amended tax return   Table and Worksheets for the Self-Employed Table of Contents Community property laws. Irs form 1040x amended tax return As discussed in chapters 2 and 4, if you are self-employed, you must use the rate table or rate worksheet and deduction worksheet to figure your deduction for contributions you made for yourself to a SEP-IRA or qualified plan. Irs form 1040x amended tax return First, use either the rate table or rate worksheet to find your reduced contribution rate. Irs form 1040x amended tax return Then complete the deduction worksheet to figure your deduction for contributions. Irs form 1040x amended tax return The table and the worksheets in chapter 5 apply only to self-employed individuals who have only one defined contribution plan, such as a profit-sharing plan. Irs form 1040x amended tax return A SEP plan is treated as a profit-sharing plan. Irs form 1040x amended tax return However, do not use this worksheet for SARSEPs. Irs form 1040x amended tax return Rate table for self-employed. Irs form 1040x amended tax return   If your plan's contribution rate is a whole percentage (for example, 12% rather than 12½%), you can use the table on the next page to find your reduced contribution rate. Irs form 1040x amended tax return Otherwise, use the rate worksheet provided below. Irs form 1040x amended tax return   First, find your plan contribution rate (the contribution rate stated in your plan) in Column A of the table. Irs form 1040x amended tax return Then read across to the rate under Column B. Irs form 1040x amended tax return Enter the rate from Column B in step 4 of the Deduction Worksheet for Self-Employed on this page. Irs form 1040x amended tax return    Example. Irs form 1040x amended tax return You are a sole proprietor with no employees. Irs form 1040x amended tax return If your plan's contribution rate is 10% of a participant's compensation, your rate is 0. Irs form 1040x amended tax return 090909. Irs form 1040x amended tax return Enter this rate in step 4 of the Deduction Worksheet for Self-Employed on this page. Irs form 1040x amended tax return Deduction Worksheet for Self-Employed   Step 1           Enter your net profit from line 31, Schedule C (Form 1040); line 3, Schedule C-EZ (Form 1040); line 34, Schedule F (Form 1040)*; or box 14, code A**, Schedule K-1 (Form 1065)*. Irs form 1040x amended tax return For information on other income included in net profit from self-employment, see the Instructions for Schedule SE, Form 1040. Irs form 1040x amended tax return       *Reduce this amount by any amount reported on Schedule SE (Form 1040), line 1b. Irs form 1040x amended tax return       **General partners should reduce this amount by the same additional expenses subtracted from box 14, code A to determine the amount on line 1 or 2 of Schedule SE. Irs form 1040x amended tax return     Step 2           Enter your deduction for self-employment tax from Form 1040, line 27             Step 3           Net earnings from self-employment. Irs form 1040x amended tax return Subtract step 2 from step 1     Step 4           Enter your rate from the Rate Table for Self-Employed or Rate Worksheet for Self-Employed     Step 5           Multiply step 3 by step 4     Step 6           Multiply $255,000 by your plan contribution rate (not the reduced rate)     Step 7           Enter the smaller of step 5 or step 6     Step 8           Contribution dollar limit $51,000     • If you made any elective deferrals to your self-employed plan, go to step 9. Irs form 1040x amended tax return         • Otherwise, skip steps 9 through 20 and enter the smaller of step 7 or step 8 on step 21. Irs form 1040x amended tax return       Step 9           Enter your allowable elective deferrals (including designated Roth contributions) made to your self-employed plan during 2013. Irs form 1040x amended tax return Do not enter more than $17,500     Step 10           Subtract step 9 from step 8     Step 11           Subtract step 9 from step 3       Step 12           Enter one-half of step 11     Step 13           Enter the smallest of step 7, 10, or 12     Step 14           Subtract step 13 from step 3     Step 15           Enter the smaller of step 9 or step 14       • If you made catch-up contributions, go to step 16. Irs form 1040x amended tax return         • Otherwise, skip steps 16 through 18 and go to step 19. Irs form 1040x amended tax return       Step 16           Subtract step 15 from step 14     Step 17           Enter your catch-up contributions (including designated Roth contributions), if any. Irs form 1040x amended tax return Do not enter more than $5,500     Step 18           Enter the smaller of step 16 or step 17     Step 19           Add steps 13, 15, and 18. Irs form 1040x amended tax return     Step 20           Enter the amount of designated Roth contributions included on lines 9 and 17. Irs form 1040x amended tax return     Step 21           Subtract step 20 from step 19. Irs form 1040x amended tax return This is your maximum deductible contribution. Irs form 1040x amended tax return                 Next: Enter your actual contribution, not to exceed your maximum deductible contribution, on Form 1040, line 28. Irs form 1040x amended tax return   Rate worksheet for self-employed. Irs form 1040x amended tax return   If your plan's contribution rate is not a whole percentage (for example, 10½%), you cannot use the Rate Table for Self-Employed. Irs form 1040x amended tax return Use the following worksheet instead. Irs form 1040x amended tax return Rate Worksheet for Self-Employed 1) Plan contribution rate as a decimal (for example, 10½% = 0. Irs form 1040x amended tax return 105)   2) Rate in line 1 plus 1 (for example, 0. Irs form 1040x amended tax return 105 + 1 = 1. Irs form 1040x amended tax return 105)   3) Self-employed rate as a decimal rounded to at least 3 decimal places (line 1 ÷ line 2) (for example, 0. Irs form 1040x amended tax return 105 ÷ 1. Irs form 1040x amended tax return 105 = 0. Irs form 1040x amended tax return 095)   Figuring your deduction. Irs form 1040x amended tax return   Now that you have your self-employed rate from either the rate table or rate worksheet, you can figure your maximum deduction for contributions for yourself by completing the Deduction Worksheet for Self-Employed. Irs form 1040x amended tax return Community property laws. Irs form 1040x amended tax return   If you reside in a community property state and you are married and filing a separate return, disregard community property laws for step 1 of the Deduction Worksheet for Self-Employed. Irs form 1040x amended tax return Enter on step 1 the total net profit you actually earned. Irs form 1040x amended tax return Rate Table for Self-Employed Column A  If the plan contri- bution rate is: (shown as %) Column B  Your rate is: (shown as decimal) 1 . Irs form 1040x amended tax return 009901 2 . Irs form 1040x amended tax return 019608 3 . Irs form 1040x amended tax return 029126 4 . Irs form 1040x amended tax return 038462 5 . Irs form 1040x amended tax return 047619 6 . Irs form 1040x amended tax return 056604 7 . Irs form 1040x amended tax return 065421 8 . Irs form 1040x amended tax return 074074 9 . Irs form 1040x amended tax return 082569 10 . Irs form 1040x amended tax return 090909 11 . Irs form 1040x amended tax return 099099 12 . Irs form 1040x amended tax return 107143 13 . Irs form 1040x amended tax return 115044 14 . Irs form 1040x amended tax return 122807 15 . Irs form 1040x amended tax return 130435 16 . Irs form 1040x amended tax return 137931 17 . Irs form 1040x amended tax return 145299 18 . Irs form 1040x amended tax return 152542 19 . Irs form 1040x amended tax return 159664 20 . Irs form 1040x amended tax return 166667 21 . Irs form 1040x amended tax return 173554 22 . Irs form 1040x amended tax return 180328 23 . Irs form 1040x amended tax return 186992 24 . Irs form 1040x amended tax return 193548 25* . Irs form 1040x amended tax return 200000* *The deduction for annual employer contributions (other than elective deferrals) to a SEP plan, a profit-sharing plan, or a money purchase plan cannot be more than 20% of your net earnings (figured without deducting contributions for yourself) from the business that has the plan. Irs form 1040x amended tax return Example. Irs form 1040x amended tax return You are a sole proprietor with no employees. Irs form 1040x amended tax return The terms of your plan provide that you contribute 8½% (. Irs form 1040x amended tax return 085) of your compensation to your plan. Irs form 1040x amended tax return Your net profit from line 31, Schedule C (Form 1040) is $200,000. Irs form 1040x amended tax return You have no elective deferrals or catch-up contributions. Irs form 1040x amended tax return Your self-employment tax deduction on line 27 of Form 1040 is $9,728. Irs form 1040x amended tax return See the filled-in portions of both Schedule SE (Form 1040), Self-Employment Income, and Form 1040, later. Irs form 1040x amended tax return You figure your self-employed rate and maximum deduction for employer contributions you made for yourself as follows. Irs form 1040x amended tax return Deduction Worksheet for Self-Employed   Step 1           Enter your net profit from line 31, Schedule C (Form 1040); line 3, Schedule C-EZ (Form 1040); line 34, Schedule F (Form 1040)*; or box 14, code A**, Schedule K-1 (Form 1065)*. Irs form 1040x amended tax return For information on other income included in net profit from self-employment, see the Instructions for Schedule SE, Form 1040. Irs form 1040x amended tax return $200,000     *Reduce this amount by any amount reported on Schedule SE (Form 1040), line 1b. Irs form 1040x amended tax return       **General partners should reduce this amount by the same additional expenses subtracted from box 14, code A to determine the amount on line 1 or 2 of Schedule SE. Irs form 1040x amended tax return     Step 2           Enter your deduction for self-employment tax from Form 1040, line 27 9,728           Step 3           Net earnings from self-employment. Irs form 1040x amended tax return Subtract step 2 from step 1 190,272   Step 4           Enter your rate from the Rate Table for Self-Employed or Rate Worksheet for Self-Employed 0. Irs form 1040x amended tax return 078   Step 5           Multiply step 3 by step 4 14,841   Step 6           Multiply $255,000 by your plan contribution rate (not the reduced rate) 21,675   Step 7           Enter the smaller of step 5 or step 6 14,841   Step 8           Contribution dollar limit $51,000     • If you made any elective deferrals to your self-employed plan, go to step 9. Irs form 1040x amended tax return         • Otherwise, skip steps 9 through 20 and enter the smaller of step 7 or step 8 on step 21. Irs form 1040x amended tax return       Step 9           Enter your allowable elective deferrals (including designated Roth contributions) made to your self-employed plan during 2013. Irs form 1040x amended tax return Do not enter more than $17,500 N/A   Step 10           Subtract step 9 from step 8     Step 11           Subtract step 9 from step 3       Step 12           Enter one-half of step 11     Step 13           Enter the smallest of step 7, 10, or 12     Step 14           Subtract step 13 from step 3     Step 15           Enter the smaller of step 9 or step 14       • If you made catch-up contributions, go to step 16. Irs form 1040x amended tax return         • Otherwise, skip steps 16 through 18 and go to step 19. Irs form 1040x amended tax return       Step 16           Subtract step 15 from step 14     Step 17           Enter your catch-up contributions (including designated Roth contributions), if any. Irs form 1040x amended tax return Do not enter more than $5,500     Step 18           Enter the smaller of step 16 or step 17     Step 19           Add steps 13, 15, and 18. Irs form 1040x amended tax return     Step 20           Enter the amount of designated Roth contributions included on lines 9 and 17     Step 21           Subtract step 20 from step 19. Irs form 1040x amended tax return This is your maximum deductible contribution $14,841                 Next: Enter your actual contribution, not to exceed your maximum deductible contribution, on Form 1040, line 28. Irs form 1040x amended tax return   See the filled-in Deduction Worksheet for Self-Employed on this page. Irs form 1040x amended tax return Rate Worksheet for Self-Employed 1) Plan contribution rate as a decimal (for example, 10½% = 0. Irs form 1040x amended tax return 105) 0. Irs form 1040x amended tax return 085 2) Rate in line 1 plus 1 (for example, 0. Irs form 1040x amended tax return 105 + 1 = 1. Irs form 1040x amended tax return 105) 1. Irs form 1040x amended tax return 085 3) Self-employed rate as a decimal rounded to at least 3 decimal places (line 1 ÷ line 2) (for example, 0. Irs form 1040x amended tax return 105 ÷ 1. Irs form 1040x amended tax return 105 = 0. Irs form 1040x amended tax return 095) 0. Irs form 1040x amended tax return 078 This image is too large to be displayed in the current screen. Irs form 1040x amended tax return Please click the link to view the image. Irs form 1040x amended tax return Portion of Form 1040 and Portion of Schedule SE Prev  Up  Next   Home   More Online Publications
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Tax Relief for Victims of Severe Storms, Tornadoes, Straight-line Winds and Flooding in Tennessee

AL/TN-2012-14TN, March 19, 2012

NASHVILLE — Victims of the severe storms, tornadoes, straight-line winds, and flooding that began on Feb. 29, 2012 in parts of Tennessee may qualify for tax relief from the Internal Revenue Service.

The President has declared Bradley, Claiborne, Cumberland, DeKalb, Hamilton, Jackson, McMinn, Monroe, Overton and Polk counties a federal disaster area. Individuals who reside or have a business in these counties may qualify for tax relief.

The declaration permits the IRS to postpone certain deadlines for taxpayers who reside or have a business in the disaster area. For instance, certain deadlines falling on or after Feb. 29, and on or before May 31, have been postponed to May 31, 2012. This includes the April 17 deadline for filing 2011 individual income tax returns, making income tax payments and making 2011 contributions to an individual retirement account (IRA).  

In addition, the IRS is waiving the failure-to-deposit penalties for employment and excise tax deposits due on or after Feb. 29, and on or before March 15, as long as the deposits are made by March 15, 2012.

If an affected taxpayer receives a penalty notice from the IRS, the taxpayer should call the telephone number on the notice to have the IRS abate any interest and any late filing or late payment penalties that would otherwise apply. Penalties or interest will be abated only for taxpayers who have an original or extended filing, payment or deposit due date, including an extended filing or payment due date, that falls within the postponement period.

The IRS automatically identifies taxpayers located in the covered disaster area and applies automatic filing and payment relief. But affected taxpayers who reside or have a business located outside the covered disaster area must call the IRS disaster hotline at 866-562-5227 to request this tax relief.

Covered Disaster Area

The counties listed above constitute a covered disaster area for purposes of Treas. Reg. § 301.7508A-1(d)(2) and are entitled to the relief detailed below.

Affected Taxpayers

Taxpayers considered to be affected taxpayers eligible for the postponement of time to file returns, pay taxes and perform other time-sensitive acts are those taxpayers listed in Treas. Reg. § 301.7508A-1(d)(1), and include individuals who live, and businesses whose principal place of business is located, in the covered disaster area. Taxpayers not in the covered disaster area, but whose records necessary to meet a deadline listed in Treas. Reg. § 301.7508A-1(c) are in the covered disaster area, are also entitled to relief. In addition, all relief workers affiliated with a recognized government or philanthropic organization assisting in the relief activities in the covered disaster area and any individual visiting the covered disaster area who was killed or injured as a result of the disaster are entitled to relief.

Grant of Relief

Under section 7508A, the IRS gives affected taxpayers until May 31 to file most tax returns (including individual, corporate, and estate and trust income tax returns; partnership returns, S corporation returns, and trust returns; estate, gift, and generation-skipping transfer tax returns; and employment and certain excise tax returns), or to make tax payments, including estimated tax payments, that have either an original or extended due date occurring on or after Feb. 29 and on or before May 31.

The IRS also gives affected taxpayers until May 31 to perform other time-sensitive actions described in Treas. Reg. § 301.7508A-1(c)(1) and Rev. Proc. 2007-56, 2007-34 I.R.B. 388 (Aug. 20, 2007), that are due to be performed on or after Feb. 29 and on or before May 31.

This relief also includes the filing of Form 5500 series returns, in the manner described in section 8 of Rev. Proc. 2007-56. The relief described in section 17 of Rev. Proc. 2007-56, pertaining to like-kind exchanges of property, also applies to certain taxpayers who are not otherwise affected taxpayers and may include acts required to be performed before or after the period above.

The postponement of time to file and pay does not apply to information returns in the W-2, 1098, 1099 series, or to Forms 1042-S or 8027. Penalties for failure to timely file information returns can be waived under existing procedures for reasonable cause. Likewise, the postponement does not apply to employment and excise tax deposits. The IRS, however, will abate penalties for failure to make timely employment and excise tax deposits due on or after Feb. 29 and on or before March 15 provided the taxpayer makes these deposits by March 15.

Casualty Losses

Affected taxpayers in a federally declared disaster area have the option of claiming disaster-related casualty losses on their federal income tax return for either this year or last year. Claiming the loss on an original or amended return for last year will get the taxpayer an earlier refund, but waiting to claim the loss on this year’s return could result in a greater tax saving, depending on other income factors.

Individuals may deduct personal property losses that are not covered by insurance or other reimbursements. For details, see Form 4684 and its instructions.

Affected taxpayers claiming the disaster loss on last year’s return should put the Disaster Designation “Tennessee/Severe Storms, Tornadoes, Straight-line Winds, and Flooding” at the top of the form so that the IRS can expedite the processing of the refund.

Other Relief

The IRS will waive the usual fees and expedite requests for copies of previously filed tax returns for affected taxpayers. Taxpayers should put the assigned Disaster Designation in red ink at the top of Form 4506, Request for Copy of Tax Return, or Form 4506-T, Request for Transcript of Tax Return, as appropriate, and submit it to the IRS.

Affected taxpayers who are contacted by the IRS on a collection or examination matter should explain how the disaster impacts them so that the IRS can provide appropriate consideration to their case.

Taxpayers may download forms and publications from the official IRS website, irs.gov, or order them by calling 800-TAX-FORM (800-829-3676). The IRS toll-free number for general tax questions is 800-829-1040.

Related Information

Page Last Reviewed or Updated: 03-Feb-2014

The Irs Form 1040x Amended Tax Return

Irs form 1040x amended tax return Publication 584SP - Additional Material Table of Contents This image is too large to be displayed in the current screen. Irs form 1040x amended tax return Please click the link to view the image. Irs form 1040x amended tax return Pasillo de Entrada (Entrance Hall) This image is too large to be displayed in the current screen. Irs form 1040x amended tax return Please click the link to view the image. Irs form 1040x amended tax return Sala de Estar (Living Room) This image is too large to be displayed in the current screen. Irs form 1040x amended tax return Please click the link to view the image. Irs form 1040x amended tax return Comedor (Dining Room) This image is too large to be displayed in the current screen. Irs form 1040x amended tax return Please click the link to view the image. Irs form 1040x amended tax return Cocina (Kitchen) This image is too large to be displayed in the current screen. Irs form 1040x amended tax return Please click the link to view the image. Irs form 1040x amended tax return Cuarto de Trabajo (Den) This image is too large to be displayed in the current screen. Irs form 1040x amended tax return Please click the link to view the image. Irs form 1040x amended tax return Dormitorios (Bedrooms) This image is too large to be displayed in the current screen. Irs form 1040x amended tax return Please click the link to view the image. Irs form 1040x amended tax return Baños (Bathrooms) This image is too large to be displayed in the current screen. Irs form 1040x amended tax return Please click the link to view the image. Irs form 1040x amended tax return Cuarto de Recreación/Juegos (Recreation Room) This image is too large to be displayed in the current screen. Irs form 1040x amended tax return Please click the link to view the image. Irs form 1040x amended tax return Lavadero y Sótano (Laundry and Basement) This image is too large to be displayed in the current screen. Irs form 1040x amended tax return Please click the link to view the image. Irs form 1040x amended tax return Garaje (Garage) This image is too large to be displayed in the current screen. Irs form 1040x amended tax return Please click the link to view the image. Irs form 1040x amended tax return Equipo Deportivo (Sporting Equipment) This image is too large to be displayed in the current screen. Irs form 1040x amended tax return Please click the link to view the image. Irs form 1040x amended tax return Ropa de Hombres (Men's Clothing) This image is too large to be displayed in the current screen. Irs form 1040x amended tax return Please click the link to view the image. Irs form 1040x amended tax return Ropa de Mujeres (Women's Clothing) This image is too large to be displayed in the current screen. Irs form 1040x amended tax return Please click the link to view the image. Irs form 1040x amended tax return Ropa de Niños (Children's Clothing) This image is too large to be displayed in the current screen. Irs form 1040x amended tax return Please click the link to view the image. Irs form 1040x amended tax return Joyería (Jewelry) This image is too large to be displayed in the current screen. Irs form 1040x amended tax return Please click the link to view the image. Irs form 1040x amended tax return Enseres Eléctricos (Electrical Appliances) This image is too large to be displayed in the current screen. Irs form 1040x amended tax return Please click the link to view the image. Irs form 1040x amended tax return Artículos de Hilo (Linens) This image is too large to be displayed in the current screen. Irs form 1040x amended tax return Please click the link to view the image. Irs form 1040x amended tax return Artículos Misceláneos (Miscellaneous) This image is too large to be displayed in the current screen. Irs form 1040x amended tax return Please click the link to view the image. Irs form 1040x amended tax return vehículos motorizados This image is too large to be displayed in the current screen. Irs form 1040x amended tax return Please click the link to view the image. Irs form 1040x amended tax return Hogar (Excluyendo su contenido) Hoja de Trabajo A. Irs form 1040x amended tax return Costo u Otra Base (Ajustada) Precaución:Vea Instrucciones de la Hoja de Trabajo A antes de usar esta hoja de trabajo. Irs form 1040x amended tax return         (a) Parte Personal (b) Parte Comercial/de Alquiler 1. Irs form 1040x amended tax return   Anote el precio de compra de la vivienda dañada o destruida. Irs form 1040x amended tax return (Si usted presentó el Formulario 2119 cuando en un principio adquirió dicha vivienda para aplazar ganancias provenientes de la venta de una vivienda anterior antes del 7 de mayo de 1997, anote la base ajustada de la vivienda nueva, usando la cantidad que aparece en dicho Formulario 2119). Irs form 1040x amended tax return 1. Irs form 1040x amended tax return     2. Irs form 1040x amended tax return   Puntos pagados por el vendedor para una vivienda comprada después de 1990. Irs form 1040x amended tax return No incluya puntos pagados por el vendedor que ya restó para llegar a la cantidad anotada en la línea 1 2. Irs form 1040x amended tax return     3. Irs form 1040x amended tax return   Reste la línea 2 de la línea 1 3. Irs form 1040x amended tax return     4. Irs form 1040x amended tax return   Cargos por liquidación o costos de cierre. Irs form 1040x amended tax return (Vea Settlement Costs (Costos de Liquidación) en la Publicación 551, en inglés). Irs form 1040x amended tax return Si la línea 1 incluye la base ajustada de la vivienda nueva del Formulario 2119, ignore las líneas 4a a la 4g y 5; para entonces pasar a la línea 6. Irs form 1040x amended tax return         a. Irs form 1040x amended tax return Honorarios por estudios de escritura 4a. Irs form 1040x amended tax return       b. Irs form 1040x amended tax return Honorarios legales (incluyendo honorarios por trámites relacionados con la escritura y la preparación de documentos) 4b. Irs form 1040x amended tax return       c. Irs form 1040x amended tax return Estudios topográficos 4c. Irs form 1040x amended tax return       d. Irs form 1040x amended tax return Seguro de escritura de propietario 4d. Irs form 1040x amended tax return       e. Irs form 1040x amended tax return Impuestos de traspaso o de sello 4e. Irs form 1040x amended tax return       f. Irs form 1040x amended tax return Cantidades que el vendedor adeudaba y que usted acordó pagar (impuestos atrasados o intereses, costos de registro o cargos hipotecarios y comisiones sobre las ventas) 4f. Irs form 1040x amended tax return       g. Irs form 1040x amended tax return Otros gastos 4g. Irs form 1040x amended tax return     5. Irs form 1040x amended tax return   Sume las líneas 4a a la 4g 5. Irs form 1040x amended tax return     6. Irs form 1040x amended tax return   Costo de ampliaciones y mejoras. Irs form 1040x amended tax return (Vea Increases to Basis (Aumentos en la Base) en la Publicación 551, en inglés). Irs form 1040x amended tax return No incluya ninguna de las ampliaciones o mejoras incluidas en la línea 1 6. Irs form 1040x amended tax return     7. Irs form 1040x amended tax return   Tasaciones tributarias especiales pagadas por concepto de mejoras locales, tales como calles y aceras o banquetas 7. Irs form 1040x amended tax return     8. Irs form 1040x amended tax return   Otros aumentos en la base 8. Irs form 1040x amended tax return     9. Irs form 1040x amended tax return   Sume las líneas 3, 5, 6, 7 y 8 9. Irs form 1040x amended tax return     10. Irs form 1040x amended tax return   Depreciación (permitida o permisible) relacionada con el uso comercial o alquiler de la vivienda 10. Irs form 1040x amended tax return 0   11. Irs form 1040x amended tax return   Otras disminuciones en la base (Vea Decreases to Basis (Disminuciones en la Base) en la Publicación 551, en inglés). Irs form 1040x amended tax return 11. Irs form 1040x amended tax return     12. Irs form 1040x amended tax return   Sume las líneas 10 y 11 12. Irs form 1040x amended tax return     13. Irs form 1040x amended tax return   Costo u otra base (ajustada) de la vivienda dañada o destruida. Irs form 1040x amended tax return Reste la línea 12 de la línea 9. Irs form 1040x amended tax return Anote dicha cantidad aquí y en la línea 2 del Anexo 20 13. Irs form 1040x amended tax return     Instrucciones para la Hoja de Trabajo A. Irs form 1040x amended tax return Si usted usa la Hoja de Trabajo A para calcular el costo u otra base (ajustada) de su vivienda, siga estas instrucciones. Irs form 1040x amended tax return NO utilice esta hoja de trabajo para determinar el costo de su base si adquirió interés de su vivienda por un difunto que falleció en 2010 y el albacea de su caudal hereditario presentó el Formulario 8939. Irs form 1040x amended tax return SI. Irs form 1040x amended tax return . Irs form 1040x amended tax return . Irs form 1040x amended tax return   ENTONCES. Irs form 1040x amended tax return . Irs form 1040x amended tax return . Irs form 1040x amended tax return usted heredó su vivienda de un difunto que falleció antes o depués del 2010, o de un difunto que falleció en el 2010 pero la albacea de su caudal hereditario no presentó el Formulario 8939. Irs form 1040x amended tax return 1 omita las líneas 1 a la 4 de la hoja de trabajo. Irs form 1040x amended tax return 2 encuentre su base utilizando las reglas bajo Inherited Property (Bienes Heredados) en la Publicación 551, en inglés. Irs form 1040x amended tax return Anote esta cantidad en la línea 5 de la hoja de trabajo. Irs form 1040x amended tax return 3 llene las líneas 6 a la 13 de la hoja de trabajo. Irs form 1040x amended tax return usted recibió su vivienda como un regalo (donación) 1 lea Property Received as Gift (Bienes Recibidos como Regalo (Donación)) en la Publicación 551, en inglés, y anote en las líneas 1 y 3 de la hoja de trabajo la base ajustada del donante o el valor justo de mercado de la vivienda en el momento del regalo (donación), lo que proceda. Irs form 1040x amended tax return 2 si usted puede sumar algún impuesto federal sobre donaciones a su base, anote esa cantidad en la línea 5 de la hoja de trabajo. Irs form 1040x amended tax return 3 llene el resto de la hoja de trabajo. Irs form 1040x amended tax return usted recibió su vivienda como un canje por otra propiedad 1 anote en la línea 1 de la hoja de trabajo el valor justo de mercado de la otra propiedad al tiempo del canje. Irs form 1040x amended tax return (Pero si usted recibió su vivienda como un canje por su vivienda anterior antes del 7 de mayo de 1997, y tuvo una ganancia en que el canje se aplazó utilizando el Formulario 2119, anote en la línea 1 de la hoja de trabajo la base ajustada de la vivienda nueva que aparece en dicho formulario). Irs form 1040x amended tax return 2 llene el resto de la hoja de trabajo. Irs form 1040x amended tax return usted construyó su vivienda 1 sume el precio de compra del terreno y el costo de la construcción de la vivienda. Irs form 1040x amended tax return Anote ese total en la línea 1 de la hoja de trabajo. Irs form 1040x amended tax return (Sin embargo, si usted presentó un Formulario 2119 para aplazar ganancias en la venta de una vivienda anterior antes del 7 de mayo de 1997, anote en la línea 1 de la hoja de trabajo la base ajustada de la vivienda nueva que aparece en dicho formulario). Irs form 1040x amended tax return 2 llene el resto de la hoja de trabajo. Irs form 1040x amended tax return usted recibió su vivienda de su cónyuge después del 18 de julio de 1984 1 ignore las líneas 1 a la 4 de la hoja de trabajo. Irs form 1040x amended tax return 2 anote en la línea 5 de la hoja de trabajo el costo u otra base (ajustada) de su cónyuge en la vivienda justo antes de que usted la haya recibido. Irs form 1040x amended tax return 3 llene las líneas 6 a la 13 de la hoja de trabajo, haciendo ajustes a la base solamente por acontecimientos después del traspaso. Irs form 1040x amended tax return usted fue dueño de una vivienda conjuntamente con su cónyuge, el cual le traspasó su participación en la misma después del 18 de julio de 1984     llene una hoja de trabajo, haciendo los ajustes a la base por acontecimientos tanto antes como después del traspaso. Irs form 1040x amended tax return   usted recibió su vivienda de su cónyuge antes del 19 de julio de 1984 1 ignore las líneas 1 a la 4 de la hoja de trabajo. Irs form 1040x amended tax return 2 anote en la línea 5 de la hoja de trabajo el valor justo de mercado de la vivienda cuando usted la recibió. Irs form 1040x amended tax return 3 llene las líneas 6 a la 13 de la hoja de trabajo, ajustando la base solamente por acontecimientos después del traspaso. Irs form 1040x amended tax return usted fue dueño de una vivienda conjuntamente con su cónyuge, el cual le traspasó su participación en la misma antes del 19 de julio de 1984 1 llene una hoja de trabajo, las líneas 1 a la 13, ajustando la base solamente por acontecimientos antes del traspaso. Irs form 1040x amended tax return 2 multiplique la cantidad de la línea 13 de esa hoja de trabajo por 0. Irs form 1040x amended tax return 5 para obtener la base ajustada de la mitad de su participación a la hora del traspaso. Irs form 1040x amended tax return 3 multiplique el valor justo de mercado de la vivienda a la hora del traspaso por 0. Irs form 1040x amended tax return 5. Irs form 1040x amended tax return Generalmente, el resultado corresponde a la base de la mitad de la participación de su cónyuge. Irs form 1040x amended tax return 4 sume las cantidades de los pasos 2 y 3 y anote el total en la línea 5 de una segunda hoja de trabajo. Irs form 1040x amended tax return 5 complete el resto de la segunda hoja de trabajo, ajustando la base solamente por acontecimientos después del traspaso. Irs form 1040x amended tax return usted fue dueño de su vivienda conjuntamente con alguien (aparte de cónyuges que presenten una declaración conjunta) 1 llene las líneas 1 a la 13 de la hoja de trabajo. Irs form 1040x amended tax return 2 multiplique la cantidad de la línea 13 para obtener la base ajustada suya por el porcentaje de su parte de su participación de la vivienda. Irs form 1040x amended tax return Instrucciones para la Hoja de Trabajo A. Irs form 1040x amended tax return (Continuación) SI. Irs form 1040x amended tax return . Irs form 1040x amended tax return . Irs form 1040x amended tax return   ENTONCES. Irs form 1040x amended tax return . Irs form 1040x amended tax return . Irs form 1040x amended tax return usted fue dueño de su vivienda conjuntamente con su cónyuge que falleció antes de 2010 y antes de un hecho fortuito 1 llene una hoja de trabajo, las líneas 1 a la 13, incluyendo ajustes a la base solamente por acontecimientos antes del fallecimiento de su cónyuge. Irs form 1040x amended tax return 2 multiplique la cantidad de la línea 13 de esa hoja de trabajo por 0. Irs form 1040x amended tax return 5 para obtener la base ajustada de la mitad de su participación a la fecha del fallecimiento. Irs form 1040x amended tax return 3 calcule la base de la mitad de la participación de su cónyuge. Irs form 1040x amended tax return Esto corresponde a la mitad del valor justo de mercado en la fecha del fallecimiento (o la valoración alternativa usada posteriormente para propósitos de los impuestos de sucesiones o caudales hereditarios). Irs form 1040x amended tax return (La base de su mitad seguirá siendo la mitad de la base ajustada determinada en el paso 2). Irs form 1040x amended tax return 4 sume las cantidades de los pasos 2 y 3 y anote el total en la línea 5 de una segunda hoja de trabajo. Irs form 1040x amended tax return 5 complete las líneas 6 a la 13 de la segunda hoja de trabajo, ajustando la base solamente por acontecimientos después del fallecimiento de su cónyuge. Irs form 1040x amended tax return usted fue dueño de su vivienda conjuntamente con su cónyuge que falleció antes de 2010 y antes de un hecho fortuito y, su vivienda permanente está en un estado donde rigen las leyes de la comunidad de bienes matrimoniales 1 ignore las líneas 1 a la 4 de la hoja de trabajo. Irs form 1040x amended tax return 2 anote la cantidad de su base en la línea 5 de la hoja de trabajo. Irs form 1040x amended tax return Generalmente, esto corresponde al valor justo de mercado de la vivienda al momento del fallecimiento. Irs form 1040x amended tax return (No obstante, vea Community Property (Comunidad de Bienes Matrimoniales) en la Publicación 551, en inglés, para reglas especiales). Irs form 1040x amended tax return 3 llene el resto de la hoja de trabajo, ajustando la base solamente por acontecimientos después del fallecimiento de su cónyuge. Irs form 1040x amended tax return usted fue dueño de su vivienda conjuntamente con alguien (que no sean cónyuges que presenten la declaración conjunta) que falleció antes de 2010 y antes de un hecho fortuito 1 llene las líneas 1 a la 13 de la hoja de trabajo, incluyendo ajustes a la base solamente por acontecimientos antes del fallecimiento del codueño. Irs form 1040x amended tax return 2 multiplique la cantidad de la línea 13 por el porcentaje de su parte de su participación de la vivienda para obtener la base ajustada suyo en la fecha del fallecimiento. Irs form 1040x amended tax return 3 multiplique el valor justo del mercado en la fecha del fallecimiento (o use la valuació alterna usada posteriormente para propositos de los impuestos de sucesiones o caudales hereditarios) por el porcentaje que corresponde a la participación del codueño. Irs form 1040x amended tax return Ésta es la base para el interés parcial del codueño. Irs form 1040x amended tax return 4 sume las cantidades de los pasos 2 y 3 y anote el total en la línea 5 de una segunda hoja de trabajo. Irs form 1040x amended tax return 5 complete las líneas 6 a la 13 de la segunda hoja de trabajo incluyendo ajustes a la base solamente por acontecimientos después del fallecimiento del codueño. Irs form 1040x amended tax return alguna vez su vivienda sufrió daños debido a un hecho fortuito anterior 1 en la línea 8 de la hoja de trabajo, anote toda cantidad que haya gastado para restaurar la vivienda a su estado original antes del hecho fortuito anterior. Irs form 1040x amended tax return 2 en la línea 11 anote: todo reembolso de seguros que usted haya recibido (o espera recibir) por la pérdida anterior  y toda pérdida por hecho fortuito deducible de años anteriores no cubierta por  su seguro. Irs form 1040x amended tax return la persona que le vendió su vivienda pagó puntos sobre su préstamo y usted compró su vivienda después de 1990 pero antes del 4 de abril de 1994   en la línea 2 anote los puntos pagados por el vendedor solamente si usted los dedujo como intereses hipotecarios de la vivienda en el año en que fueron pagados (a no ser que haya utilizado los puntos pagados por el vendedor para reducir la cantidad de la línea 1). Irs form 1040x amended tax return la persona que le vendió su vivienda pagó puntos sobre su préstamo y usted compró su vivienda después del 3 de abril de 1994   en la línea 2 anote los puntos pagados por el vendedor aun si usted no los dedujo (a no ser que haya utilizado los puntos pagados por el vendedor para reducir la cantidad de la línea 1). Irs form 1040x amended tax return usted usó parte de la propiedad como su vivienda y parte de ella para propósitos comerciales o para generar ingresos de alquiler   usted debe asignar las anotaciones en la Hoja de Trabajo A entre la parte personal (columna (a)) y la parte comercial/de alquiler (columna (b)). Irs form 1040x amended tax return no corresponde ninguno de los puntos anteriores   llene completamente la hoja de trabajo. Irs form 1040x amended tax return Prev  Up  Next   Home   More Online Publications