File your Taxes for Free!
  • Get your maximum refund*
  • 100% accurate calculations guaranteed*

TurboTax Federal Free Edition - File Taxes Online

Don't let filing your taxes get you down! We'll help make it as easy as possible. With e-file and direct deposit, there's no faster way to get your refund!

Approved TurboTax Affiliate Site. TurboTax and TurboTax Online, among others, are registered trademarks and/or service marks of Intuit Inc. in the United States and other countries. Other parties' trademarks or service marks are the property of the respective owners.


© 2012 - 2018 All rights reserved.

This is an Approved TurboTax Affiliate site. TurboTax and TurboTax Online, among other are registered trademarks and/or service marks of Intuit, Inc. in the United States and other countries. Other parties' trademarks or service marks are the property of the respective owners.
When discussing "Free e-file", note that state e-file is an additional fee. E-file fees do not apply to New York state returns. Prices are subject to change without notice. E-file and get your refund faster
*If you pay an IRS or state penalty or interest because of a TurboTax calculations error, we'll pay you the penalty and interest.
*Maximum Refund Guarantee - or Your Money Back: If you get a larger refund or smaller tax due from another tax preparation method, we'll refund the applicable TurboTax federal and/or state purchase price paid. TurboTax Federal Free Edition customers are entitled to payment of $14.99 and a refund of your state purchase price paid. Claims must be submitted within sixty (60) days of your TurboTax filing date and no later than 6/15/14. E-file, Audit Defense, Professional Review, Refund Transfer and technical support fees are excluded. This guarantee cannot be combined with the TurboTax Satisfaction (Easy) Guarantee. *We're so confident your return will be done right, we guarantee it. Accurate calculations guaranteed. If you pay an IRS or state penalty or interest because of a TurboTax calculations error, we'll pay you the penalty and interest.
https://turbotax.intuit.com/corp/guarantees.jsp

State Tax Return 2013

Ez10401040 Easy Form 2014Filing State Income Tax For FreeFree Efile For State Taxes2011 1040 EzTax Forms Online2011 Tax Forms EzEfile Tax Return For FreeFree TaxFile For 2011 TaxesRee 1040 Ez Tax Filing OnlineAmended Return 1040xI Need To Print A Free 1040x Form2012 990 Tax FormsIrs Tax Form 1040ez 2011Filing An Amended Tax Return 20121040ez 2013 FormFiling Tax AmendmentIrs Tax Tables 2010Irs Free File Tax ReturnFree State ReturnsOnline 1040ez FormHow To File Past TaxesDownload 1040xFile Your State Taxes For FreeFree Fillable 1040x FormIrs Gov1040nr Ez 2012Hr Block ComTurbotax Deluxe 2010Taxes Free OnlineLa State Tax Forms 2012Tax Planning Us 1040aFile State Taxes For FreeFree Efile TaxesIrs Tax Amendment FormIrs Free Tax FileIrs Tax Form 1120 For 2012Free State Tax ExtensionE File 2012 Returns

State Tax Return 2013

State tax return 2013 Publication 536 - Main Content Table of Contents NOL Steps How To Figure an NOLNonbusiness deductions (line 6). State tax return 2013 Nonbusiness income (line 7). State tax return 2013 Nonbusiness capital losses. State tax return 2013 Business capital losses. State tax return 2013 Illustrated Form 1045, Schedule A When To Use an NOLExceptions to 2-Year Carryback Rule Waiving the Carryback Period How To Carry an NOL Back or Forward How To Claim an NOL DeductionDeducting a Carryback Deducting a Carryforward Change in Marital Status Change in Filing Status Illustrated Form 1045 How To Figure an NOL CarryoverIllustrated Form 1045, Schedule B NOL Carryover From 2013 to 2014Worksheet Instructions How To Get Tax HelpLow Income Taxpayer Clinics NOL Steps Follow Steps 1 through 5 to figure and use your NOL. State tax return 2013 Step 1. State tax return 2013   Complete your tax return for the year. State tax return 2013 You may have an NOL if a negative figure appears on the line below: Individuals — Form 1040, line 41, or Form 1040NR, line 39. State tax return 2013 Estates and trusts — Form 1041, line 22. State tax return 2013   If the amount on that line is not negative, stop here — you do not have an NOL. State tax return 2013 Step 2. State tax return 2013   Determine whether you have an NOL and its amount. State tax return 2013 See How To Figure an NOL , later. State tax return 2013 If you do not have an NOL, stop here. State tax return 2013 Step 3. State tax return 2013   Decide whether to carry the NOL back to a past year or to waive the carryback period and instead carry the NOL forward to a future year. State tax return 2013 See When To Use an NOL , later. State tax return 2013 Step 4. State tax return 2013   Deduct the NOL in the carryback or carryforward year. State tax return 2013 See How To Claim an NOL Deduction , later. State tax return 2013 If your NOL deduction is equal to or less than your taxable income without the deduction, stop here — you have used up your NOL. State tax return 2013 Step 5. State tax return 2013   Determine the amount of your unused NOL. State tax return 2013 See How To Figure an NOL Carryover , later. State tax return 2013 Carry over the unused NOL to the next carryback or carryforward year and begin again at Step 4. State tax return 2013 Note. State tax return 2013   If your NOL deduction includes more than one NOL amount, apply Step 5 separately to each NOL amount, starting with the amount from the earliest year. State tax return 2013 How To Figure an NOL If your deductions for the year are more than your income for the year, you may have an NOL. State tax return 2013 There are rules that limit what you can deduct when figuring an NOL. State tax return 2013 In general, the following items are not allowed when figuring an NOL. State tax return 2013 Any deduction for personal exemptions. State tax return 2013 Capital losses in excess of capital gains. State tax return 2013 The section 1202 exclusion of the gain from the sale or exchange of qualified small business stock. State tax return 2013 Nonbusiness deductions in excess of nonbusiness income. State tax return 2013 The net operating loss deduction. State tax return 2013 The domestic production activities deduction. State tax return 2013 Form 1045, Schedule A. State tax return 2013   Use Form 1045, Schedule A, to figure an NOL. State tax return 2013 The following discussion explains Schedule A and includes an illustrated example. State tax return 2013   First, complete Form 1045, Schedule A, line 1, using amounts from your return. State tax return 2013 If line 1 is a negative amount, you may have an NOL. State tax return 2013   Next, complete the rest of Form 1045, Schedule A, to figure your NOL. State tax return 2013 Nonbusiness deductions (line 6). State tax return 2013   Enter on line 6 deductions that are not connected to your trade or business or your employment. State tax return 2013 Examples of deductions not related to your trade or business are: Alimony paid, Deductions for contributions to an IRA or a self-employed retirement plan, Health savings account deduction, Archer medical savings account deduction, Most itemized deductions (except for casualty and theft losses, state income tax on trade and business income, and any employee business expenses), and The standard deduction. State tax return 2013   Do not include on line 6 the deduction for personal exemptions for you, your spouse, or your dependents. State tax return 2013   Do not enter business deductions on line 6. State tax return 2013 These are deductions that are connected to your trade or business. State tax return 2013 They include the following. State tax return 2013 State income tax on income attributable to trade or business (including wages, salary, and unemployment compensation). State tax return 2013 Moving expenses. State tax return 2013 Educator expenses. State tax return 2013 The deduction for the deductible part of self-employed health insurance. State tax return 2013 Domestic production activities deduction. State tax return 2013 Rental losses. State tax return 2013 Loss on the sale or exchange of business real estate or depreciable property. State tax return 2013 Your share of a business loss from a partnership or an S corporation. State tax return 2013 Ordinary loss on the sale or exchange of stock in a small business corporation or a small business investment company. State tax return 2013 If you itemize your deductions, casualty and theft losses (even if they involve nonbusiness property) and employee business expenses (such as union dues, uniforms, tools, education expenses, and travel and transportation expenses). State tax return 2013 Loss on the sale of accounts receivable (if you use an accrual method of accounting). State tax return 2013 Interest and litigation expenses on state and federal income taxes related to your business. State tax return 2013 Unrecovered investment in a pension or annuity claimed on a decedent's final return. State tax return 2013 Payment by a federal employee to buy back sick leave used in an earlier year. State tax return 2013 Nonbusiness income (line 7). State tax return 2013   Enter on line 7 only income that is not related to your trade or business or your employment. State tax return 2013 For example, enter your annuity income, dividends, and interest on investments. State tax return 2013 Also, include your share of nonbusiness income from partnerships and S corporations. State tax return 2013   Do not include on line 7 the income you receive from your trade or business or your employment. State tax return 2013 This includes salaries and wages, self-employment income, unemployment compensation included in your gross income, and your share of business income from partnerships and S corporations. State tax return 2013 Also, do not include rental income or ordinary gain from the sale or other disposition of business real estate or depreciable business property. State tax return 2013 Adjustment for section 1202 exclusion (line 17). State tax return 2013   Enter on line 17 any gain you excluded under section 1202 on the sale or exchange of qualified small business stock. State tax return 2013 Adjustments for capital losses (lines 19–22). State tax return 2013   The amount deductible for capital losses is limited based on whether the losses are business capital losses or nonbusiness capital losses. State tax return 2013 Nonbusiness capital losses. State tax return 2013   You can deduct your nonbusiness capital losses (line 2) only up to the amount of your nonbusiness capital gains without regard to any section 1202 exclusion (line 3). State tax return 2013 If your nonbusiness capital losses are more than your nonbusiness capital gains without regard to any section 1202 exclusion, you cannot deduct the excess. State tax return 2013 Business capital losses. State tax return 2013   You can deduct your business capital losses (line 11) only up to the total of: Your nonbusiness capital gains that are more than the total of your nonbusiness capital losses and excess nonbusiness deductions (line 10), and Your total business capital gains without regard to any section 1202 exclusion (line 12). State tax return 2013 Domestic production activities deduction (line 23). State tax return 2013   You cannot take the domestic production activities deduction when figuring your NOL. State tax return 2013 Enter on line 23 any domestic production activities deduction claimed on your return. State tax return 2013 NOLs from other years (line 24). State tax return 2013   You cannot deduct any NOL carryovers or carrybacks from other years. State tax return 2013 Enter the total amount of your NOL deduction for losses from other years. State tax return 2013 Illustrated Form 1045, Schedule A The following example illustrates how to figure an NOL. State tax return 2013 It includes filled-in pages 1 and 2 of Form 1040 and Form 1045, Schedule A. State tax return 2013 Example. State tax return 2013 Glenn Johnson is in the retail record business. State tax return 2013 He is single and has the following income and deductions on his Form 1040 for 2013. State tax return 2013 See the illustrated Form 1040 , later. State tax return 2013 INCOME   Wages from part-time job $1,225 Interest on savings 425 Net long-term capital gain on sale of real estate used in business 2,000 Glenn's total income $3,650 DEDUCTIONS   Net loss from business (gross income of $67,000 minus expenses of $72,000) $5,000 Net short-term capital loss on sale of stock 1,000 Standard deduction 6,100 Personal exemption 3,900 Glenn's total deductions $16,000 Glenn's deductions exceed his income by $12,350 ($16,000 − $3,650). State tax return 2013 However, to figure whether he has an NOL, certain deductions are not allowed. State tax return 2013 He uses Form 1045, Schedule A, to figure his NOL. State tax return 2013 See the Illustrated Form 1045, Schedule A , later. State tax return 2013 The following items are not allowed on Form 1045, Schedule A. State tax return 2013 Nonbusiness net short-term capital loss $1,000 Nonbusiness deductions (standard deduction, $6,100) minus nonbusiness income (interest, $425) 5,675 Deduction for personal exemption 3,900 Total adjustments to net loss $10,575     Therefore, Glenn's NOL for 2013 is figured as follows: Glenn's total 2013 income $3,650 Less:     Glenn's original 2013 total deductions $16,000   Reduced by the disallowed items − 10,575 − 5,425 Glenn's NOL for 2013 $1,775 This image is too large to be displayed in the current screen. State tax return 2013 Please click the link to view the image. State tax return 2013 Form 1040, page 1 This image is too large to be displayed in the current screen. State tax return 2013 Please click the link to view the image. State tax return 2013 Form 1040, page 2 This image is too large to be displayed in the current screen. State tax return 2013 Please click the link to view the image. State tax return 2013 Form 1045, page 2 When To Use an NOL Generally, if you have an NOL for a tax year ending in 2013, you must carry back the entire amount of the NOL to the 2 tax years before the NOL year (the carryback period), and then carry forward any remaining NOL for up to 20 years after the NOL year (the carryforward period). State tax return 2013 You can, however, choose not to carry back an NOL and only carry it forward. State tax return 2013 See Waiving the Carryback Period , later. State tax return 2013 You cannot deduct any part of the NOL remaining after the 20-year carryforward period. State tax return 2013 NOL year. State tax return 2013   This is the year in which the NOL occurred. State tax return 2013 Exceptions to 2-Year Carryback Rule Eligible losses, farming losses, qualified disaster losses, and specified liability losses, all defined next, qualify for longer carryback periods. State tax return 2013 Eligible loss. State tax return 2013   The carryback period for eligible losses is 3 years. State tax return 2013 Only the eligible loss portion of the NOL can be carried back 3 years. State tax return 2013 An eligible loss is any part of an NOL that: Is from a casualty or theft, or Is attributable to a federally declared disaster for a qualified small business or certain qualified farming businesses. State tax return 2013 Qualified small business. State tax return 2013   A qualified small business is a sole proprietorship or a partnership that has average annual gross receipts (reduced by returns and allowances) of $5 million or less during the 3-year period ending with the tax year of the NOL. State tax return 2013 If the business did not exist for this entire 3-year period, use the period the business was in existence. State tax return 2013   An eligible loss does not include a farming loss or a qualified disaster loss. State tax return 2013 Farming loss. State tax return 2013   The carryback period for a farming loss is 5 years. State tax return 2013 Only the farming loss portion of the NOL can be carried back 5 years. State tax return 2013 A farming loss is the smaller of: The amount that would be the NOL for the tax year if only income and deductions attributable to farming businesses were taken into account, or The NOL for the tax year. State tax return 2013 Farming business. State tax return 2013   A farming business is a trade or business involving cultivation of land or the raising or harvesting of any agricultural or horticultural commodity. State tax return 2013 A farming business can include operating a nursery or sod farm or raising or harvesting most ornamental trees or trees bearing fruit, nuts, or other crops. State tax return 2013 The raising, shearing, feeding, caring for, training, and management of animals is also considered a farming business. State tax return 2013   A farming business does not include contract harvesting of an agricultural or horticultural commodity grown or raised by someone else. State tax return 2013 It also does not include a business in which you merely buy or sell plants or animals grown or raised entirely by someone else. State tax return 2013 Waiving the 5-year carryback. State tax return 2013   You can choose to figure the carryback period for a farming loss without regard to the special 5-year carryback rule. State tax return 2013 To make this choice for 2013, attach to your 2013 income tax return filed by the due date (including extensions) a statement that you are choosing to treat any 2013 farming losses without regard to the special 5-year carryback rule. State tax return 2013 If you filed your original return on time but did not file the statement with it, you can make this choice on an amended return filed within 6 months after the due date of the return (excluding extensions). State tax return 2013 Attach an election statement to your amended return, and write “Filed pursuant to section 301. State tax return 2013 9100-2” at the top of the statement. State tax return 2013 Once made, this choice is irrevocable. State tax return 2013 Qualified disaster loss. State tax return 2013   The carryback period for a qualified disaster loss is 5 years. State tax return 2013 Only the qualified disaster loss portion of the NOL can be carried back 5 years. State tax return 2013 A qualified disaster loss is the smaller of: The sum of: Any losses attributable to a federally declared disaster and occurring before January 1, 2010, in the disaster area, plus Any allowable qualified disaster expenses (even if you did not choose to treat those expenses as deductions in the current year), or The NOL for the tax year. State tax return 2013 Qualified disaster expenses. State tax return 2013   A qualified disaster expense is any capital expense paid or incurred in connection with a trade or business or with business-related property which is: For the abatement or control of hazardous substances that were released as a result of a federally declared disaster occurring before January 1, 2010, For the removal of debris from, or the demolition of structures on, real property which is business-related property damaged or destroyed as a result of a federally declared disaster occurring before January 1, 2010, or For the repair of business-related property damaged as a result of a federally declared disaster occurring before January 1, 2010. State tax return 2013 Business-related property is property held for use in a trade or business, property held for the production of income, or inventory property. State tax return 2013 Note. State tax return 2013 Section 198A allows taxpayers to treat certain capital expenses (qualified disaster expenses) as deductions in the year the expenses were paid or incurred. State tax return 2013 Excluded losses. State tax return 2013   A qualified disaster loss does not include any losses from property used in connection with any private or commercial golf course, country club, massage parlor, hot tub facility, suntan facility, or any store for which the principal business is the sale of alcoholic beverages for consumption off premises. State tax return 2013   A qualified disaster loss also does not include any losses from any gambling or animal racing property. State tax return 2013 Gambling or animal racing property is any equipment, furniture, software, or other property used directly in connection with gambling, the racing of animals, or the on-site viewing of such racing, and the portion of any real property (determined by square footage) that is dedicated to gambling, the racing of animals, or the on-site viewing of such racing, unless this portion is less than 100 square feet. State tax return 2013 Specified liability loss. State tax return 2013   The carryback period for a specified liability loss is 10 years. State tax return 2013 Only the specified liability loss portion of the NOL can be carried back 10 years. State tax return 2013 Generally, a specified liability loss is a loss arising from: Product liability and expenses incurred in the investigation or settlement of, or opposition to, product liability claims, or An act (or failure to act) that occurred at least 3 years before the beginning of the loss year and resulted in a liability under a federal or state law requiring: Reclamation of land, Dismantling of a drilling platform, Remediation of environmental contamination, or Payment under any workers compensation act. State tax return 2013   Any loss from a liability arising from (1) through (4) above can be taken into account as a specified liability loss only if you used an accrual method of accounting throughout the period in which the act (or failure to act) occurred. State tax return 2013 For details, see section 172(f). State tax return 2013 Waiving the 10-year carryback. State tax return 2013   You can choose to figure the carryback period for a specified liability loss without regard to the special 10-year carryback rule. State tax return 2013 To make this choice for 2013 attach to your 2013 income tax return filed by the due date (including extensions) a statement that you are choosing to treat any 2013 specified liability losses without regard to the special 10-year carryback rule. State tax return 2013 If you filed your original return on time but did not file the statement with it, you can make this choice on an amended return filed within 6 months after the due date of the return (excluding extensions). State tax return 2013 Attach a statement to your amended return and write “Filed pursuant to section 301. State tax return 2013 9100-2” at the top of the statement. State tax return 2013 Once made, this choice is irrevocable. State tax return 2013 Waiving the Carryback Period You can choose not to carry back your NOL. State tax return 2013 If you make this choice, then you can use your NOL only in the 20-year carryforward period. State tax return 2013 (This choice means you also choose not to carry back any alternative tax NOL. State tax return 2013 ) To make this choice, attach a statement to your original return filed by the due date (including extensions) for the NOL year. State tax return 2013 This statement must show that you are choosing to waive the carryback period under section 172(b)(3). State tax return 2013 If you filed your original return on time but did not file the statement with it, you can make this choice on an amended return filed within 6 months of the due date of the return (excluding extensions). State tax return 2013 Attach a statement to your amended return, and write “Filed pursuant to section 301. State tax return 2013 9100-2” at the top of the statement. State tax return 2013 Once you choose to waive the carryback period, it generally is irrevocable. State tax return 2013 If you choose to waive the carryback period for more than one NOL, you must make a separate choice and attach a separate statement for each NOL year. State tax return 2013 If you do not file this statement on time, you cannot waive the carryback period. State tax return 2013 How To Carry an NOL Back or Forward If you choose to carry back the NOL, you must first carry the entire NOL to the earliest carryback year. State tax return 2013 If your NOL is not used up, you can carry the rest to the next earliest carryback year, and so on. State tax return 2013 If you waive the carryback period or do not use up the NOL in the carryback period, carry forward what remains of the NOL to the 20 tax years following the NOL year. State tax return 2013 Start by carrying it to the first tax year after the NOL year. State tax return 2013 If you do not use it up, carry the unused part to the next year. State tax return 2013 Continue to carry any unused part of the NOL forward until the NOL is used up or you complete the 20-year carryforward period. State tax return 2013 Example 1. State tax return 2013 You started your business as a sole proprietor in 2013 and had a $42,000 NOL for the year. State tax return 2013 No part of the NOL qualifies for the 3-year, 5-year, or 10-year carryback. State tax return 2013 You begin using your NOL in 2011, the second year before the NOL year, as shown in the following chart. State tax return 2013 Year   Carryback/  Carryover Unused  Loss 2011 $42,000 $40,000 2012 40,000 37,000 2013 (NOL year)     2014 37,000 31,500 2015 31,500 22,500 2016 22,500 12,700 2017 12,700 4,000 2018 4,000 -0- If your loss were larger, you could carry it forward until the year 2033. State tax return 2013 If you still had an unused 2013 carryforward after the year 2033, you would not be allowed to deduct it. State tax return 2013 Example 2. State tax return 2013 Assume the same facts as in Example 1 , except that $4,000 of the NOL is attributable to a casualty loss and this loss qualifies for a 3-year carryback period. State tax return 2013 You begin using the $4,000 in 2010. State tax return 2013 As shown in the following chart, $3,000 of this NOL is used in 2010. State tax return 2013 The remaining $1,000 is carried to 2011 with the $38,000 NOL that you must begin using in 2011. State tax return 2013 Year   Carryback/  Carryover Unused  Loss 2010 $4,000 $1,000 2011 39,000 37,000 2012 37,000 34,000 2013 (NOL year)     2014 34,000 28,500 2015 28,500 19,500 2016 19,500 9,700 2017 9,700 1,000 2018 1,000 -0- How To Claim an NOL Deduction If you have not already carried the NOL to an earlier year, your NOL deduction is the total NOL. State tax return 2013 If you carried the NOL to an earlier year, your NOL deduction is the carried over NOL minus the NOL amount you used in the earlier year or years. State tax return 2013 If you carry more than one NOL to the same year, your NOL deduction is the total of these carrybacks and carryovers. State tax return 2013 NOL resulting in no taxable income. State tax return 2013   If your NOL is more than the taxable income of the year you carry it to (figured before deducting the NOL), you generally will have an NOL carryover to the next year. State tax return 2013 See How To Figure an NOL Carryover , later, to determine how much NOL you have used and how much you carry to the next year. State tax return 2013 Deducting a Carryback If you carry back your NOL, you can use either Form 1045 or Form 1040X. State tax return 2013 You can get your refund faster by using Form 1045, but you have a shorter time to file it. State tax return 2013 You can use Form 1045 to apply an NOL to all carryback years. State tax return 2013 If you use Form 1040X, you must use a separate Form 1040X for each carryback year to which you apply the NOL. State tax return 2013 Estates and trusts that do not file Form 1045 must file an amended Form 1041 (instead of Form 1040X) for each carryback year to which NOLs are applied. State tax return 2013 Use a copy of the appropriate year's Form 1041, check the “Amended return” box, and follow the Form 1041 instructions for amended returns. State tax return 2013 Include the NOL deduction with other deductions not subject to the 2% limit (line 15a). State tax return 2013 Also, see the special procedures for filing an amended return due to an NOL carryback, explained under Form 1040X , later. State tax return 2013 Form 1045. State tax return 2013   You can apply for a quick refund by filing Form 1045. State tax return 2013 This form results in a tentative adjustment of tax in the carryback year. State tax return 2013 See the Illustrated Form 1045 . State tax return 2013 at the end of this discussion. State tax return 2013   If the IRS refunds or credits an amount to you from Form 1045 and later determines that the refund or credit is too much, the IRS may assess and collect the excess immediately. State tax return 2013   Generally, you must file Form 1045 on or after the date you file your tax return for the NOL year, but not later than one year after the end of the NOL year. State tax return 2013 If the last day of the NOL year falls on a Saturday, Sunday, or holiday, the form will be considered timely if postmarked on the next business day. State tax return 2013 For example, if you are a calendar year taxpayer with a carryback from 2013 to 2011, you must file Form 1045 on or after the date you file your tax return for 2013, but no later than December 31, 2014. State tax return 2013 Form 1040X. State tax return 2013   If you do not file Form 1045, you can file Form 1040X to get a refund of tax because of an NOL carryback. State tax return 2013 File Form 1040X within 3 years after the due date, including extensions, for filing the return for the NOL year. State tax return 2013 For example, if you are a calendar year taxpayer and filed your 2011 return by the April 15, 2012, due date, you must file a claim for refund of 2008 tax because of an NOL carryback from 2011 by April 15, 2015. State tax return 2013   Attach a computation of your NOL using Form 1045, Schedule A, and, if it applies, your NOL carryover using Form 1045, Schedule B, discussed later . State tax return 2013 Refiguring your tax. State tax return 2013   To refigure your total tax liability for a carryback year, first refigure your adjusted gross income for that year. State tax return 2013 (On Form 1045, use lines 10 and 11 and the “After carryback” column for the applicable carryback year. State tax return 2013 ) Use your adjusted gross income after applying the NOL deduction to refigure income or deduction items that are based on, or limited to, a percentage of your adjusted gross income. State tax return 2013 Refigure the following items. State tax return 2013 The special allowance for passive activity losses from rental real estate activities. State tax return 2013 Taxable social security and tier 1 railroad retirement benefits. State tax return 2013 IRA deductions. State tax return 2013 Excludable savings bond interest. State tax return 2013 Excludable employer-provided adoption benefits. State tax return 2013 The student loan interest deduction. State tax return 2013 The tuition and fees deduction. State tax return 2013   If more than one of these items apply, refigure them in the order listed above, using your adjusted gross income after applying the NOL deduction and any previous item. State tax return 2013 (Enter your NOL deduction on Form 1045, line 10. State tax return 2013 On line 11, using the “After carryback” column, enter your adjusted gross income refigured after applying the NOL deduction and after refiguring any above items. State tax return 2013 )   Next, refigure your taxable income. State tax return 2013 (On Form 1045, use lines 12 through 15 and the “After carryback” column. State tax return 2013 ) Use your refigured adjusted gross income (Form 1045, line 11, using the “After carryback” column) to refigure certain deductions and other items that are based on or limited to a percentage of your adjusted gross income. State tax return 2013 Refigure the following items. State tax return 2013 The itemized deduction for medical expenses. State tax return 2013 The itemized deduction for qualified mortgage insurance premiums. State tax return 2013 The itemized deduction for casualty losses. State tax return 2013 Miscellaneous itemized deductions subject to the 2% limit. State tax return 2013 The overall limit on itemized deductions (do not apply to carryback years beginning after December 31, 2009). State tax return 2013 The phaseout of the deduction for exemptions (do not apply to carryback years beginning after December 31, 2009). State tax return 2013 Qualified motor vehicle tax (do not apply to carryback years beginning after December 31, 2009). State tax return 2013    Do not refigure the itemized deduction for charitable contributions. State tax return 2013   Finally, use your refigured taxable income (Form 1045, line 15, using the “After carryback” column) to refigure your total tax liability. State tax return 2013 Refigure your income tax, your alternative minimum tax, and any credits that are based on or limited by your adjusted gross income (AGI), modified adjusted gross income (MAGI), or tax liability. State tax return 2013 (On Form 1045, use lines 16 through 25, and the “After carryback” column. State tax return 2013 ) The earned income credit, for example, may be affected by changes to adjusted gross income or the amount of tax (or both) and, therefore, must be recomputed. State tax return 2013 If you become eligible for a credit because of the carryback, complete the form for that specific credit (such as the EIC Worksheet) for that year. State tax return 2013   While it is necessary to refigure your income tax, alternative minimum tax, and credits, do not refigure your self-employment tax. State tax return 2013 Deducting a Carryforward If you carry forward your NOL to a tax year after the NOL year, list your NOL deduction as a negative figure on the “Other income” line of Form 1040 or Form 1040NR (line 21 for 2013). State tax return 2013 Estates and trusts include an NOL deduction on Form 1041 with other deductions not subject to the 2% limit (line 15a for 2013). State tax return 2013 You must attach a statement that shows all the important facts about the NOL. State tax return 2013 Your statement should include a computation showing how you figured the NOL deduction. State tax return 2013 If you deduct more than one NOL in the same year, your statement must cover each of them. State tax return 2013 Change in Marital Status If you and your spouse were not married to each other in all years involved in figuring NOL carrybacks and carryovers, only the spouse who had the loss can take the NOL deduction. State tax return 2013 If you file a joint return, the NOL deduction is limited to the income of that spouse. State tax return 2013 For example, if your marital status changes because of death or divorce, and in a later year you have an NOL, you can carry back that loss only to the part of the income reported on the joint return (filed with your former spouse) that was related to your taxable income. State tax return 2013 After you deduct the NOL in the carryback year, the joint rates apply to the resulting taxable income. State tax return 2013 Refund limit. State tax return 2013   If you are not married in the NOL year (or are married to a different spouse), and in the carryback year you were married and filed a joint return, your refund for the overpaid joint tax may be limited. State tax return 2013 You can claim a refund for the difference between your share of the refigured tax and your contribution toward the tax paid on the joint return. State tax return 2013 The refund cannot be more than the joint overpayment. State tax return 2013 Attach a statement showing how you figured your refund. State tax return 2013 Figuring your share of a joint tax liability. State tax return 2013   There are five steps for figuring your share of the refigured joint tax liability. State tax return 2013 Figure your total tax as though you had filed as married filing separately. State tax return 2013 Figure your spouse's total tax as though your spouse had also filed as married filing separately. State tax return 2013 Add the amounts in (1) and (2). State tax return 2013 Divide the amount in (1) by the amount in (3). State tax return 2013 Multiply the refigured tax on your joint return by the amount figured in (4). State tax return 2013 This is your share of the joint tax liability. State tax return 2013 Figuring your contribution toward tax paid. State tax return 2013   Unless you have an agreement or clear evidence of each spouse's contributions toward the payment of the joint tax liability, figure your contribution by adding the tax withheld on your wages and your share of joint estimated tax payments or tax paid with the return. State tax return 2013 If the original return for the carryback year resulted in an overpayment, reduce your contribution by your share of the tax refund. State tax return 2013 Figure your share of a joint payment or refund by the same method used in figuring your share of the joint tax liability. State tax return 2013 Use your taxable income as originally reported on the joint return in steps (1) and (2) above, and substitute the joint payment or refund for the refigured joint tax in step (5). State tax return 2013 Change in Filing Status If you and your spouse were married and filed a joint return for each year involved in figuring NOL carrybacks and carryovers, figure the NOL deduction on a joint return as you would for an individual. State tax return 2013 However, treat the NOL deduction as a joint NOL. State tax return 2013 If you and your spouse were married and filed separate returns for each year involved in figuring NOL carrybacks and carryovers, the spouse who sustained the loss may take the NOL deduction on a separate return. State tax return 2013 Special rules apply for figuring the NOL carrybacks and carryovers of married people whose filing status changes for any tax year involved in figuring an NOL carryback or carryover. State tax return 2013 Separate to joint return. State tax return 2013   If you and your spouse file a joint return for a carryback or carryforward year, and were married but filed separate returns for any of the tax years involved in figuring the NOL carryback or carryover, treat the separate carryback or carryover as a joint carryback or carryover. State tax return 2013 Joint to separate returns. State tax return 2013   If you and your spouse file separate returns for a carryback or carryforward year, but filed a joint return for any or all of the tax years involved in figuring the NOL carryover, figure each of your carryovers separately. State tax return 2013 Joint return in NOL year. State tax return 2013   Figure each spouse's share of the joint NOL through the following steps. State tax return 2013 Figure each spouse's NOL as if he or she filed a separate return. State tax return 2013 See How To Figure an NOL , earlier. State tax return 2013 If only one spouse has an NOL, stop here. State tax return 2013 All of the joint NOL is that spouse's NOL. State tax return 2013 If both spouses have an NOL, multiply the joint NOL by a fraction, the numerator of which is spouse A's NOL figured in (1) and the denominator of which is the total of the spouses' NOLs figured in (1). State tax return 2013 The result is spouse A's share of the joint NOL. State tax return 2013 The rest of the joint NOL is spouse B's share. State tax return 2013 Example 1. State tax return 2013 Mark and Nancy are married and file a joint return for 2013. State tax return 2013 They have an NOL of $5,000. State tax return 2013 They carry the NOL back to 2011, a year in which Mark and Nancy filed separate returns. State tax return 2013 Figured separately, Nancy's 2013 deductions were more than her income, and Mark's income was more than his deductions. State tax return 2013 Mark does not have any NOL to carry back. State tax return 2013 Nancy can carry back the entire $5,000 NOL to her 2011 separate return. State tax return 2013 Example 2. State tax return 2013 Assume the same facts as in Example 1 , except that both Mark and Nancy had deductions in 2013 that were more than their income. State tax return 2013 Figured separately, his NOL is $1,800 and her NOL is $3,000. State tax return 2013 The sum of their separate NOLs ($4,800) is less than their $5,000 joint NOL because his deductions included a $200 net capital loss that is not allowed in figuring his separate NOL. State tax return 2013 The loss is allowed in figuring their joint NOL because it was offset by Nancy's capital gains. State tax return 2013 Mark's share of their $5,000 joint NOL is $1,875 ($5,000 × $1,800/$4,800) and Nancy's is $3,125 ($5,000 − $1,875). State tax return 2013 Joint return in previous carryback or carryforward year. State tax return 2013   If only one spouse had an NOL deduction on the previous year's joint return, all of the joint carryover is that spouse's carryover. State tax return 2013 If both spouses had an NOL deduction (including separate carryovers of a joint NOL, figured as explained in the previous discussion ), figure each spouse's share of the joint carryover through the following steps. State tax return 2013 Figure each spouse's modified taxable income as if he or she filed a separate return. State tax return 2013 See Modified taxable income under How To Figure an NOL Carryover , later. State tax return 2013 Multiply the joint modified taxable income you used to figure the joint carryover by a fraction, the numerator of which is spouse A's modified taxable income figured in (1) and the denominator of which is the total of the spouses' modified taxable incomes figured in (1). State tax return 2013 This is spouse A's share of the joint modified taxable income. State tax return 2013 Subtract the amount figured in (2) from the joint modified taxable income. State tax return 2013 This is spouse B's share of the joint modified taxable income. State tax return 2013 Reduce the amount figured in (3), but not below zero, by spouse B's NOL deduction. State tax return 2013 Add the amounts figured in (2) and (4). State tax return 2013 Subtract the amount figured in (5) from spouse A's NOL deduction. State tax return 2013 This is spouse A's share of the joint carryover. State tax return 2013 The rest of the joint carryover is spouse B's share. State tax return 2013 Example. State tax return 2013 Sam and Wanda filed a joint return for 2011 and separate returns for 2012 and 2013. State tax return 2013 In 2013, Sam had an NOL of $18,000 and Wanda had an NOL of $2,000. State tax return 2013 They choose to carry back both NOLs 2 years to their 2011 joint return and claim a $20,000 NOL deduction. State tax return 2013 Their joint modified taxable income (MTI) for 2011 is $15,000, and their joint NOL carryover to 2012 is $5,000 ($20,000 – $15,000). State tax return 2013 Sam and Wanda each figure their separate MTI for 2011 as if they had filed separate returns. State tax return 2013 Then they figure their shares of the $5,000 carryover as follows. State tax return 2013 Step 1. State tax return 2013   Sam's separate MTI $9,000 Wanda's separate MTI + 3,000 Total MTI $12,000 Step 2. State tax return 2013   Joint MTI $15,000 Sam's MTI ÷ total MTI ($9,000 ÷ $12,000) × . State tax return 2013 75 Sam's share of joint MTI $11,250 Step 3. State tax return 2013   Joint MTI $15,000 Sam's share of joint MTI − 11,250 Wanda's share of joint MTI $3,750 Step 4. State tax return 2013   Wanda's share of joint MTI $3,750 Wanda's NOL deduction − 2,000 Wanda's remaining share $1,750 Step 5. State tax return 2013   Sam's share of joint MTI $11,250 Wanda's remaining share + 1,750 Joint MTI to be offset $13,000 Step 6. State tax return 2013   Sam's NOL deduction $18,000 Joint MTI to be offset − 13,000 Sam's carryover to 2012 $5,000 Joint carryover to 2012 $5,000 Sam's carryover − 5,000 Wanda's carryover to 2012 $-0- Wanda's $2,000 NOL deduction offsets $2,000 of her $3,750 share of the joint modified taxable income and is completely used up. State tax return 2013 She has no carryover to 2012. State tax return 2013 Sam's $18,000 NOL deduction offsets all of his $11,250 share of joint modified taxable income and the remaining $1,750 of Wanda's share. State tax return 2013 His carryover to 2012 is $5,000. State tax return 2013 Illustrated Form 1045 The following example illustrates how to use Form 1045 to claim an NOL deduction in a carryback year. State tax return 2013 It includes a filled-in page 1 of Form 1045. State tax return 2013 Example. State tax return 2013 Martha Sanders is a self-employed contractor. State tax return 2013 Martha's 2013 deductions are more than her 2013 income because of a business loss. State tax return 2013 She uses Form 1045 to carry back her NOL 2 years and claim an NOL deduction in 2011. State tax return 2013 Her filing status in both years was single. State tax return 2013 See the filled-in Form 1045 later. State tax return 2013 Martha figures her 2013 NOL on Form 1045, Schedule A (not shown). State tax return 2013 (For an example using Form 1045, Schedule A, see Illustrated Form 1045, Schedule A under How To Figure an NOL , earlier. State tax return 2013 ) She enters the $10,000 NOL from Form 1045, Schedule A, line 25, on Form 1045, line 1a. State tax return 2013 Martha completes lines 10 through 25, using the “Before carryback” column under the column for the second preceding tax year ended 12/31/11 on page 1 of Form 1045 using the following amounts from her 2011 return. State tax return 2013 2011 Adjusted gross income $50,000 Itemized deductions:     Medical expenses [$6,000 − ($50,000 × 7. State tax return 2013 5%)] $2,250   State income tax + 2,000   Real estate tax + 4,000   Home mortgage interest + 5,000   Total itemized deductions $13,250 Exemption $3,700 Income tax $4,550 Self-employment tax $6,120   Martha refigures her taxable income for 2011 after carrying back her 2013 NOL as follows: 2011 Adjusted gross income $50,000 Less:     NOL from 2013 −10,000 2011 Adjusted gross income after carryback $40,000 Less:     Itemized deductions:     Medical expenses [$6,000 − ($40,000 × 7. State tax return 2013 5%)] $3,000   State income tax + 2,000   Real estate tax + 4,000   Home mortgage interest + 5,000   Total itemized deductions −14,000 Less:     Exemption − 3,700 2011 Taxable income after carryback $22,300 Martha then completes lines 10 through 25, using the “After carryback” column under the column for the second preceding tax year ended 12/31/11. State tax return 2013 On line 10, Martha enters her $10,000 NOL deduction. State tax return 2013 Her new adjusted gross income on line 11 is $40,000 ($50,000 − $10,000). State tax return 2013 To complete line 12, she must refigure her medical expense deduction using her new adjusted gross income. State tax return 2013 Her refigured medical expense deduction is $3,000 [$6,000 − ($40,000 × 7. State tax return 2013 5%)]. State tax return 2013 This increases her total itemized deductions to $14,000 [$13,250 + ($3,000 − $2,250)]. State tax return 2013 Martha uses her refigured taxable income ($22,300) from line 15, and the tax tables in her 2011 Form 1040 instructions to find her income tax. State tax return 2013 She enters the new amount, $2,924, on line 16, and her new total tax liability, $9,044, on line 25. State tax return 2013 Martha used up her $10,000 NOL in 2011 so she does not complete a column for the first preceding tax year ended 12/31/2012. State tax return 2013 The decrease in tax because of her NOL deduction (line 27) is $1,612. State tax return 2013 Martha files Form 1045 after filing her 2013 return, but no later than December 31, 2014. State tax return 2013 She mails it to the Internal Revenue Service Center for the place where she lives as shown in the 2013 instructions for Form 1040 and attaches a copy of her 2013 return (including the applicable forms and schedules). State tax return 2013 This image is too large to be displayed in the current screen. State tax return 2013 Please click the link to view the image. State tax return 2013 Form 1045, page 1 How To Figure an NOL Carryover If your NOL is more than your taxable income for the year to which you carry it (figured before deducting the NOL), you may have an NOL carryover. State tax return 2013 You must make certain modifications to your taxable income to determine how much NOL you will use up in that year and how much you can carry over to the next tax year. State tax return 2013 Your carryover is the excess of your NOL deduction over your modified taxable income for the carryback or carryforward year. State tax return 2013 If your NOL deduction includes more than one NOL, apply the NOLs against your modified taxable income in the same order in which you incurred them, starting with the earliest. State tax return 2013 Modified taxable income. State tax return 2013   Your modified taxable income is your taxable income figured with the following changes. State tax return 2013 You cannot claim an NOL deduction for the NOL carryover you are figuring or for any later NOL. State tax return 2013 You cannot claim a deduction for capital losses in excess of your capital gains. State tax return 2013 Also, you must increase your taxable income by the amount of any section 1202 exclusion. State tax return 2013 You cannot claim the domestic production activities deduction. State tax return 2013 You cannot claim a deduction for your exemptions for yourself, your spouse, or dependents. State tax return 2013 You must figure any item affected by the amount of your adjusted gross income after making the changes in (1), (2), and (3), above, and certain other changes to your adjusted gross income that result from (1), (2), and (3). State tax return 2013 This includes income and deduction items used to figure adjusted gross income (for example, IRA deductions), as well as certain itemized deductions. State tax return 2013 To figure a charitable contribution deduction, do not include deductions for NOL carrybacks in the change in (1) but do include deductions for NOL carryforwards from tax years before the NOL year. State tax return 2013   Your taxable income as modified cannot be less than zero. State tax return 2013 Form 1045, Schedule B. State tax return 2013   You can use Form 1045, Schedule B, to figure your modified taxable income for carryback years and your carryover from each of those years. State tax return 2013 Do not use Form 1045, Schedule B, for a carryforward year. State tax return 2013 If your 2013 return includes an NOL deduction from an NOL year before 2013 that reduced your taxable income to zero (to less than zero, if an estate or trust), see NOL Carryover From 2013 to 2014 , later. State tax return 2013 Illustrated Form 1045, Schedule B The following example illustrates how to figure an NOL carryover from a carryback year. State tax return 2013 It includes a filled-in Form 1045, Schedule B. State tax return 2013 Example. State tax return 2013 Ida Brown runs a small clothing shop. State tax return 2013 In 2013, she has an NOL of $36,000 that she carries back to 2011. State tax return 2013 She has no other carrybacks or carryforwards to 2011. State tax return 2013 Ida's adjusted gross income in 2011 was $35,000, consisting of her salary of $36,000 minus a $1,000 capital loss deduction. State tax return 2013 She is single and claimed only one personal exemption of $3,700. State tax return 2013 During that year, she gave $1,450 in charitable contributions. State tax return 2013 Her medical expenses were $3,000. State tax return 2013 She also deducted $1,650 in taxes and $3,125 in home mortgage interest. State tax return 2013 Her deduction for charitable contributions was not limited because her contributions, $1,450, were less than 50% of her adjusted gross income. State tax return 2013 The deduction for medical expenses was limited to expenses over 7. State tax return 2013 5% of adjusted gross income (. State tax return 2013 075 × $35,000 = $2,625; $3,000 − $2,625 = $375). State tax return 2013 The deductions for taxes and home mortgage interest were not subject to any limits. State tax return 2013 She was able to claim $6,600 ($1,450 + $375 + $1,650 + $3,125) in itemized deductions and a personal exemption deduction of $3,700 for 2011. State tax return 2013 She had no other deductions in 2011 (except the NOL deduction). State tax return 2013 Her taxable income (figured without the NOL deduction) for the year was $24,700. State tax return 2013 Ida's adjusted gross income in 2012 was $9,325, consisting of net business income from the clothing shop of $12,325 and a net capital loss of $3,000. State tax return 2013 She did not itemize her deductions in 2012. State tax return 2013 She deducted the standard deduction of $5,950 and the personal exemption deduction of $3,800. State tax return 2013 She had no other deductions in 2012 (other than the NOL deduction). State tax return 2013 Her taxable income, therefore, was ($425). State tax return 2013 Ida's $36,000 carryback will result in her having 2011 taxable income of zero. State tax return 2013 She then completes the column for the second preceding tax year ended 12/31/11 on Form 1045, Schedule B, to figure how much of her NOL she uses up in 2011 and how much she can carry over to 2012. State tax return 2013 She completes the column for the first preceding tax year ended 12/31/12. State tax return 2013 See the illustrated Form 1045, Schedule B , shown later. State tax return 2013 Column 1, line 1. State tax return 2013 Ida enters $36,000, her 2013 net operating loss, on line 1. State tax return 2013 Column 1, line 2. State tax return 2013 She enters $24,700, her 2011 taxable income (figured without the NOL deduction), on line 2. State tax return 2013 Column 1, line 3. State tax return 2013 Ida enters her net capital loss deduction of $1,000 on line 3. State tax return 2013 Column 1, lines 4 and 5. State tax return 2013 Ida had no section 1202 exclusion or domestic production activities deduction in 2011. State tax return 2013 She enters zero on lines 4 and 5. State tax return 2013 Column 1, line 6. State tax return 2013 Although Ida's entry on line 3 modifies her adjusted gross income, that does not affect any other items included in her adjusted gross income. State tax return 2013 Ida enters zero on line 6. State tax return 2013 Column 1, line 7. State tax return 2013 Ida had itemized deductions and entered $1,000 on line 3, so she completes lines 11 through 38 to figure her adjustment to itemized deductions. State tax return 2013 On line 7, she enters the total adjustment from line 38. State tax return 2013 Column 1, line 8. State tax return 2013 Ida enters the deduction for her personal exemption of $3,700 for 2011. State tax return 2013 Column 1, line 9. State tax return 2013 After combining lines 2 through 8, Ida's modified taxable income is $29,475. State tax return 2013 Column 1, line 10. State tax return 2013 Ida figures her carryover to 2012 by subtracting her modified taxable income (line 9) from her NOL deduction (line 1). State tax return 2013 She enters the $6,525 carryover on line 10. State tax return 2013 She also enters the $6,525 as her NOL deduction for 2012 on Form 1045, page 1, line 10, in the “After carryback” column under the column for the first preceding tax year ended 12/31/12. State tax return 2013 (For an illustrated example of page 1 of Form 1045, see Illustrated Form 1045 under How To Claim an NOL Deduction , earlier. State tax return 2013 ) Next, Ida completes column 2 for the first preceding tax year ended 12/31/12. State tax return 2013 Column 1, line 11. State tax return 2013 Ida's adjusted gross income for 2011 was $35,000. State tax return 2013 Column 1, line 12. State tax return 2013 She adds lines 3 through 6 and enters $1,000 on line 12. State tax return 2013 (This is her net capital loss deduction added back, which modifies her adjusted gross income. State tax return 2013 ) Column 1, line 13. State tax return 2013 Her modified adjusted gross income for 2011 is now $36,000. State tax return 2013 Column 1, line 14. State tax return 2013 On her 2011 tax return, she deducted $375 as medical expenses. State tax return 2013 Column 1, line 15. State tax return 2013 Her actual medical expenses were $3,000. State tax return 2013 Column 1, line 16. State tax return 2013 She multiplies her modified adjusted gross income, $36,000, by . State tax return 2013 075. State tax return 2013 She enters $2,700 on line 16. State tax return 2013 Column 1, line 17. State tax return 2013 She substracts $2,700 from her actual medical expenses, $3,000. State tax return 2013 She enters $300 on line 17. State tax return 2013 This is her modified medical deduction. State tax return 2013 Column 1, line 18. State tax return 2013 The difference between her medical deduction and her modified medical deduction is $75. State tax return 2013 She enters this on line 18. State tax return 2013 Column 1, lines 19 through 21. State tax return 2013 Ida had no deduction for qualified mortgage insurance premiums in 2011. State tax return 2013 She skips lines 19 and 20 and enters zero on line 21. State tax return 2013 Column 1, line 22. State tax return 2013 She enters her modified adjusted gross income of $36,000 on line 22. State tax return 2013 Column 1, line 23. State tax return 2013 She had no other carrybacks to 2011 and enters zero on line 23. State tax return 2013 Column 1, line 24. State tax return 2013 Her modified adjusted gross income remains $36,000. State tax return 2013 Column 1, line 25. State tax return 2013 Her actual contributions for 2011 were $1,450, which she enters on line 25. State tax return 2013 Column 1, line 26. State tax return 2013 She now refigures her charitable contributions based on her modified adjusted gross income. State tax return 2013 Her contributions are well below the 50% limit, so she enters $1,450 on line 26. State tax return 2013 Column 1, line 27. State tax return 2013 The difference is zero. State tax return 2013 Column 1, lines 28 through 37. State tax return 2013 Ida had no casualty losses or deductions for miscellaneous items in 2011. State tax return 2013 She skips lines 28 through 31 and lines 33 through 36. State tax return 2013 Ida enters zero on lines 32 and 37. State tax return 2013 Column 1, line 38. State tax return 2013 She combines lines 18, 21, 27, 32, and 37 and enters $75 on line 38. State tax return 2013 She carries this figure to line 7. State tax return 2013 Column 2, line 1. State tax return 2013 Ida enters $6,525, the carryback of her 2013 NOL to 2012, from column 1, line 10, on line 1. State tax return 2013 Column 2, line 2. State tax return 2013 She enters ($425), her 2012 taxable income, on line 2. State tax return 2013 Column 2, line 3. State tax return 2013 Ida enters her net capital loss deduction of $3,000 on line 3. State tax return 2013 Column 2, lines 4 and 5. State tax return 2013 Ida had no section 1202 exclusion or domestic production activities deduction in 2012. State tax return 2013 She enters zero on lines 4 and 5. State tax return 2013 Column 2, line 6. State tax return 2013 Although Ida's entry on line 3 modifies her adjusted gross income, that does not affect any other items included in her adjusted gross income. State tax return 2013 Ida enters zero on line 6. State tax return 2013 Column 2, line 7. State tax return 2013 Because Ida did not itemize deductions on her 2012 tax return, she enters zero on line 7. State tax return 2013 Column 2, line 8. State tax return 2013 Ida enters the deduction for her personal exemption of $3,800 for 2012. State tax return 2013 Column 2, line 9. State tax return 2013 After combining lines 2 through 8, Ida's modified taxable income is $6,375. State tax return 2013 Column 2, line 10. State tax return 2013 Ida figures her carryforward to 2014 by subtracting her modified taxable income (line 9) from her NOL deduction (line 1). State tax return 2013 She enters the $150 carryover on line 10. State tax return 2013 This image is too large to be displayed in the current screen. State tax return 2013 Please click the link to view the image. State tax return 2013 Form 1045, page 3 This image is too large to be displayed in the current screen. State tax return 2013 Please click the link to view the image. State tax return 2013 Form 1045, page 4 NOL Carryover From 2013 to 2014 If you had an NOL deduction carried forward from a year prior to 2013 that resulted in your having taxable income on your 2013 return of zero (of less than zero, if an estate or trust), complete Table 1 , Worksheet for NOL Carryover From 2013 to 2014, on the following pages. State tax return 2013 It will help you figure your NOL to carry to 2014. State tax return 2013 Keep the worksheet for your records. State tax return 2013 Worksheet Instructions At the top of the worksheet, enter the NOL year for which you are figuring the carryover. State tax return 2013 More than one NOL. State tax return 2013   If your 2013 NOL deduction includes amounts for more than one loss year, complete this worksheet only for one loss year. State tax return 2013 To determine which year, start with your earliest NOL and subtract each NOL separately from your taxable income figured without the NOL deduction. State tax return 2013 Complete this worksheet for the earliest NOL that results in your having taxable income below zero. State tax return 2013 Your NOL carryover to 2014 is the total of the amount on line 10 of the worksheet and all later NOL amounts. State tax return 2013 Example. State tax return 2013 Your taxable income for 2013 is $5,000 without your $9,000 NOL deduction. State tax return 2013 Your NOL deduction includes a $2,000 carryover from 2011 and a $7,000 carryover from 2012. State tax return 2013 Subtract your 2011 NOL of $2,000 from $5,000. State tax return 2013 This gives you taxable income of $3,000. State tax return 2013 Your 2011 NOL is now completely used up. State tax return 2013 Subtract your $7,000 2012 NOL from $3,000. State tax return 2013 This gives you taxable income of ($4,000). State tax return 2013 You now complete the worksheet for your 2012 NOL. State tax return 2013 Your NOL carryover to 2014 is the unused part of your 2012 NOL from line 10 of the worksheet. State tax return 2013 Line 2. State tax return 2013   Treat your NOL deduction for the NOL year entered at the top of the worksheet and later years as a positive amount. State tax return 2013 Add it to your negative taxable income (figured without the NOL deduction). State tax return 2013 Enter the result on line 2. State tax return 2013 Line 6. State tax return 2013   You must refigure the following income and deductions based on adjusted gross income. State tax return 2013 The special allowance for passive activity losses from rental real estate activities. State tax return 2013 Taxable social security and tier 1 railroad retirement benefits. State tax return 2013 IRA deductions. State tax return 2013 Excludable savings bond interest. State tax return 2013 Excludable employer-provided adoption benefits. State tax return 2013 The student loan interest deduction. State tax return 2013 The tuition and fees deduction. State tax return 2013   If none of these items apply to you, enter zero on line 6. State tax return 2013 Otherwise, increase your adjusted gross income by the total of lines 3 through 5 and your NOL deduction for the NOL year entered at the top of the worksheet and later years. State tax return 2013 Using this increased adjusted gross income, refigure the items that apply, in the order listed above. State tax return 2013 Your adjustment for each item is the difference between the refigured amount and the amount included on your return. State tax return 2013 Combine the adjustments for previous items with your adjusted gross income before refiguring the next item. State tax return 2013 Keep a record of your computations. State tax return 2013   Enter your total adjustments for the above items on line 6. State tax return 2013 Line 7. State tax return 2013   Enter zero if you claimed the standard deduction or the amounts on lines 3 through 5 are zero. State tax return 2013 Otherwise, use lines 11 through 33 of the worksheet to figure the amount to enter on this line. State tax return 2013 Complete only those sections that apply to you. State tax return 2013 Estates and trusts. State tax return 2013   Enter zero on line 7 if you did not claim any miscellaneous deductions on Form 1041, line 15c, or a casualty or theft loss. State tax return 2013 Otherwise, refigure these deductions by substituting modified adjusted gross income (see below ) for adjusted gross income. State tax return 2013 Subtract the recomputed deductions from those claimed on the return. State tax return 2013 Enter the result on line 7. State tax return 2013 Modified adjusted gross income. State tax return 2013   To refigure miscellaneous itemized deductions of an estate or trust (Form 1041, line 15c), modified adjusted gross income is the total of the following amounts. State tax return 2013 The adjusted gross income on the return. State tax return 2013 The amounts from lines 3 through 5 of the worksheet. State tax return 2013 The exemption amount from Form 1041, line 20. State tax return 2013 The NOL deduction for the NOL year entered at the top of the worksheet and for later years. State tax return 2013   To refigure the casualty and theft loss deduction of an estate or trust, modified adjusted gross income is the total of the following amounts. State tax return 2013 The adjusted gross income amount you used to figure the deduction claimed on the return. State tax return 2013 The amounts from lines 3 through 5 of the worksheet. State tax return 2013 The NOL deduction for the NOL year entered at the top of the worksheet and for later years. State tax return 2013 Line 11. State tax return 2013   Treat your NOL deduction for the NOL year entered at the top of the worksheet and for later years as a positive amount. State tax return 2013 Add it to your adjusted gross income. State tax return 2013 Enter the result on line 11. State tax return 2013 Line 20. State tax return 2013   Is your modified adjusted gross income from line 13 of this worksheet more than $100,000 ($50,000 if married filing separately)?   □ Yes. State tax return 2013 Your deduction is limited. State tax return 2013 Refigure your deduction using the Mortgage Insurance Premiums Deduction Worksheet in the 2013 Instructions for Form 1045. State tax return 2013 On line 2 of the Mortgage Insurance Premiums Deduction Worksheet, enter the amount from line 13 of this worksheet. State tax return 2013   □ No. State tax return 2013 Your deduction is not limited. State tax return 2013 Enter the amount from line 19 on line 20 and enter -0- on line 21. State tax return 2013 Line 23. State tax return 2013   If you had a contributions carryover from 2012 to 2013 and your NOL deduction includes an amount from an NOL year before 2012, you may have to reduce your contributions carryover. State tax return 2013 Reduce the contributions carryover by the amount of any adjustment you made to your 2012 charitable contributions deduction when figuring your NOL carryover to 2013. State tax return 2013 Use the reduced contributions carryover to figure the amount to enter on line 23. State tax return 2013 Please click here for the text description of the image. State tax return 2013 Worksheet for NOL Carryover Worksheet for NOL Carryover (Continued) How To Get Tax Help Whether it's help with a tax issue, preparing your tax return or a need for a free publication or form, get the help you need the way you want it: online, use a smart phone, call or walk in to an IRS office or volunteer site near you. State tax return 2013 Free help with your tax return. State tax return 2013   You can get free help preparing your return nationwide from IRS-certified volunteers. State tax return 2013 The Volunteer Income Tax Assistance (VITA) program helps low-to-moderate income, elderly, people with disabilities, and limited English proficient taxpayers. State tax return 2013 The Tax Counseling for the Elderly (TCE) program helps taxpayers age 60 and older with their tax returns. State tax return 2013 Most VITA and TCE sites offer free electronic filing and all volunteers will let you know about credits and deductions you may be entitled to claim. State tax return 2013 In addition, some VITA and TCE sites provide taxpayers the opportunity to prepare their own return with help from an IRS-certified volunteer. State tax return 2013 To find the nearest VITA or TCE site, you can use the VITA Locator Tool on IRS. State tax return 2013 gov, download the IRS2Go app, or call 1-800-906-9887. State tax return 2013   As part of the TCE program, AARP offers the Tax-Aide counseling program. State tax return 2013 To find the nearest AARP Tax-Aide site, visit AARP's website at www. State tax return 2013 aarp. State tax return 2013 org/money/taxaide or call 1-888-227-7669. State tax return 2013 For more information on these programs, go to IRS. State tax return 2013 gov and enter “VITA” in the search box. State tax return 2013 Internet. State tax return 2013    IRS. State tax return 2013 gov and IRS2Go are ready when you are —24 hours a day, 7 days a week. State tax return 2013 Download the free IRS2Go app from the iTunes app store or from Google Play. State tax return 2013 Use it to check your refund status, order transcripts of your tax returns or tax account, watch the IRS YouTube channel, get IRS news as soon as it's released to the public, subscribe to filing season updates or daily tax tips, and follow the IRS Twitter news feed, @IRSnews, to get the latest federal tax news, including information about tax law changes and important IRS programs. State tax return 2013 Check the status of your 2013 refund with the Where's My Refund? application on IRS. State tax return 2013 gov or download the IRS2Go app and select the Refund Status option. State tax return 2013 The IRS issues more than 9 out of 10 refunds in less than 21 days. State tax return 2013 Using these applications, you can start checking on the status of your return within 24 hours after we receive your e-filed return or 4 weeks after you mail a paper return. State tax return 2013 You will also be given a personalized refund date as soon as the IRS processes your tax return and approves your refund. State tax return 2013 The IRS updates Where's My Refund? every 24 hours, usually overnight, so you only need to check once a day. State tax return 2013 Use the Interactive Tax Assistant (ITA) to research your tax questions. State tax return 2013 No need to wait on the phone or stand in line. State tax return 2013 The ITA is available 24 hours a day, 7 days a week, and provides you with a variety of tax information related to general filing topics, deductions, credits, and income. State tax return 2013 When you reach the response screen, you can print the entire interview and the final response for your records. State tax return 2013 New subject areas are added on a regular basis. State tax return 2013  Answers not provided through ITA may be found in Tax Trails, one of the Tax Topics on IRS. State tax return 2013 gov which contain general individual and business tax information or by searching the IRS Tax Map, which includes an international subject index. State tax return 2013 You can use the IRS Tax Map to search publications and instructions by topic or keyword. State tax return 2013 The IRS Tax Map integrates forms and publications into one research tool and provides single-point access to tax law information by subject. State tax return 2013 When the user searches the IRS Tax Map, they will be provided with links to related content in existing IRS publications, forms and instructions, questions and answers, and Tax Topics. State tax return 2013 Coming this filing season, you can immediately view and print for free all 5 types of individual federal tax transcripts (tax returns, tax account, record of account, wage and income statement, and certification of non-filing) using Get Transcript. State tax return 2013 You can also ask the IRS to mail a return or an account transcript to you. State tax return 2013 Only the mail option is available by choosing the Tax Records option on the IRS2Go app by selecting Mail Transcript on IRS. State tax return 2013 gov or by calling 1-800-908-9946. State tax return 2013 Tax return and tax account transcripts are generally available for the current year and the past three years. State tax return 2013 Determine if you are eligible for the EITC and estimate the amount of the credit with the Earned Income Tax Credit (EITC) Assistant. State tax return 2013 Visit Understanding Your IRS Notice or Letter to get answers to questions about a notice or letter you received from the IRS. State tax return 2013 If you received the First Time Homebuyer Credit, you can use the First Time Homebuyer Credit Account Look-up tool for information on your repayments and account balance. State tax return 2013 Check the status of your amended return using Where's My Amended Return? Go to IRS. State tax return 2013 gov and enter Where's My Amended Return? in the search box. State tax return 2013 You can generally expect your amended return to be processed up to 12 weeks from the date we receive it. State tax return 2013 It can take up to 3 weeks from the date you mailed it to show up in our system. State tax return 2013 Make a payment using one of several safe and convenient electronic payment options available on IRS. State tax return 2013 gov. State tax return 2013 Select the Payment tab on the front page of IRS. State tax return 2013 gov for more information. State tax return 2013 Determine if you are eligible and apply for an online payment agreement, if you owe more tax than you can pay today. State tax return 2013 Figure your income tax withholding with the IRS Withholding Calculator on IRS. State tax return 2013 gov. State tax return 2013 Use it if you've had too much or too little withheld, your personal situation has changed, you're starting a new job or you just want to see if you're having the right amount withheld. State tax return 2013 Determine if you might be subject to the Alternative Minimum Tax by using the Alternative Minimum Tax Assistant on IRS. State tax return 2013 gov. State tax return 2013 Request an Electronic Filing PIN by going to IRS. State tax return 2013 gov and entering Electronic Filing PIN in the search box. State tax return 2013 Download forms, instructions and publications, including accessible versions for people with disabilities. State tax return 2013 Locate the nearest Taxpayer Assistance Center (TAC) using the Office Locator tool on IRS. State tax return 2013 gov, or choose the Contact Us option on the IRS2Go app and search Local Offices. State tax return 2013 An employee can answer questions about your tax account or help you set up a payment plan. State tax return 2013 Before you visit, check the Office Locator on IRS. State tax return 2013 gov, or Local Offices under Contact Us on IRS2Go to confirm the address, phone number, days and hours of operation, and the services provided. State tax return 2013 If you have a special need, such as a disability, you can request an appointment. State tax return 2013 Call the local number listed in the Office Locator, or look in the phone book under United States Government, Internal Revenue Service. State tax return 2013 Apply for an Employer Identification Number (EIN). State tax return 2013 Go to IRS. State tax return 2013 gov and enter Apply for an EIN in the search box. State tax return 2013 Read the Internal Revenue Code, regulations, or other official guidance. State tax return 2013 Read Internal Revenue Bulletins. State tax return 2013 Sign up to receive local and national tax news and more by email. State tax return 2013 Just click on “subscriptions” above the search box on IRS. State tax return 2013 gov and choose from a variety of options. State tax return 2013 Phone. State tax return 2013    You can call the IRS, or you can carry it in your pocket with the IRS2Go app on your smart phone or tablet. State tax return 2013 Download the free IRS2Go app from the iTunes app store or from Google Play. State tax return 2013 Call to locate the nearest volunteer help site, 1-800-906-9887 or you can use the VITA Locator Tool on IRS. State tax return 2013 gov, or download the IRS2Go app. State tax return 2013 Low-to-moderate income, elderly, people with disabilities, and limited English proficient taxpayers can get free help with their tax return from the nationwide Volunteer Income Tax Assistance (VITA) program. State tax return 2013 The Tax Counseling for the Elderly (TCE) program helps taxpayers age 60 and older with their tax returns. State tax return 2013 Most VITA and TCE sites offer free electronic filing. State tax return 2013 Some VITA and TCE sites provide IRS-certified volunteers who can help prepare your tax return. State tax return 2013 Through the TCE program, AARP offers the Tax-Aide counseling program; call 1-888-227-7669 to find the nearest Tax-Aide location. State tax return 2013 Call the automated Where's My Refund? information hotline to check the status of your 2013 refund 24 hours a day, 7 days a week at 1-800-829-1954. State tax return 2013 If you e-file, you can start checking on the status of your return within 24 hours after the IRS receives your tax return or 4 weeks after you've mailed a paper return. State tax return 2013 The IRS issues more than 9 out of 10 refunds in less than 21 days. State tax return 2013 Where's My Refund? will give you a personalized refund date as soon as the IRS processes your tax return and approves your refund. State tax return 2013 Before you call this automated hotline, have your 2013 tax return handy so you can enter your social security number, your filing status, and the exact whole dollar amount of your refund. State tax return 2013 The IRS updates Where's My Refund? every 24 hours, usually overnight, so you only need to check once a day. State tax return 2013 Note, the above information is for our automated hotline. State tax return 2013 Our live phone and walk-in assistors can research the status of your refund only if it's been 21 days or more since you filed electronically or more than 6 weeks since you mailed your paper return. State tax return 2013 Call the Amended Return Hotline, 1-866-464-2050, to check the status of your amended return. State tax return 2013 You can generally expect your amended return to be processed up to 12 weeks from the date we receive it. State tax return 2013 It can take up to 3 weeks from the date you mailed it to show up in our system. State tax return 2013 Call 1-800-TAX-FORM (1-800-829-3676) to order current-year forms, instructions, publications, and prior-year forms and instructions (limited to 5 years). State tax return 2013 You should receive your order within 10 business days. State tax return 2013 Call TeleTax, 1-800-829-4477, to listen to pre-recorded messages covering general and business tax information. State tax return 2013 If, between January and April 15, you still have questions about the Form 1040, 1040A, or 1040EZ (like filing requirements, dependents, credits, Schedule D, pensions and IRAs or self-employment taxes), call 1-800-829-1040. State tax return 2013 Call using TTY/TDD equipment, 1-800-829-4059 to ask tax questions or order forms and publications. State tax return 2013 The TTY/TDD telephone number is for people who are deaf, hard of hearing, or have a speech disability. State tax return 2013 These individuals can also contact the IRS through relay services such as the Federal Relay Service. State tax return 2013 Walk-in. State tax return 2013   You can find a selection of forms, publications and services — in person. State tax return 2013 Products. State tax return 2013 You can walk in to some post offices, libraries, and IRS offices to pick up certain forms, instructions, and publications. State tax return 2013 Some IRS offices, libraries, and city and county government offices have a collection of products available to photocopy from reproducible proofs. State tax return 2013 Services. State tax return 2013 You can walk in to your local TAC for face-to-face tax help. State tax return 2013 An employee can answer questions about your tax account or help you set up a payment plan. State tax return 2013 Before visiting, use the Office Locator tool on IRS. State tax return 2013 gov, or choose the Contact Us option on the IRS2Go app and search Local Offices for days and hours of operation, and services provided. State tax return 2013 Mail. State tax return 2013   You can send your order for forms, instructions, and publications to the address below. State tax return 2013 You should receive a response within 10 business days after your request is received. State tax return 2013 Internal Revenue Service 1201 N. State tax return 2013 Mitsubishi Motorway Bloomington, IL 61705-6613    The Taxpayer Advocate Service Is Here to Help You. State tax return 2013 The Taxpayer Advocate Service (TAS) is your voice at the IRS. State tax return 2013 Our job is to ensure that every taxpayer is treated fairly and that you know and understand your rights. State tax return 2013   What can TAS do for you? We can offer you free help with IRS problems that you can't resolve on your own. State tax return 2013 We know this process can be confusing, but the worst thing you can do is nothing at all! TAS can help if you can't resolve your tax problem and: Your problem is causing financial difficulties for you, your family, or your business. State tax return 2013 You face (or your business is facing) an immediate threat of adverse action. State tax return 2013 You've tried repeatedly to contact the IRS but no one has responded, or the IRS hasn't responded by the date promised. State tax return 2013   If you qualify for our help, you'll be assigned to one advocate who'll be with you at every turn and will do everything possible to resolve your problem. State tax return 2013 Here's why we can help: TAS is an independent organization within the IRS. State tax return 2013 Our advocates know how to work with the IRS. State tax return 2013 Our services are free and tailored to meet your needs. State tax return 2013 We have offices in every state, the District of Columbia, and Puerto Rico. State tax return 2013   How can you reach us? If you think TAS can help you, call your local advocate, whose number is in your local directory and at Taxpayer Advocate, or call us toll-free at 1-877-777-4778. State tax return 2013   How else does TAS help taxpayers?  TAS also works to resolve large-scale, systemic problems that affect many taxpayers. State tax return 2013 If you know of one of these broad issues, please report it to us through our Systemic Advocacy Management System. State tax return 2013 Low Income Taxpayer Clinics Low Income
Español

Get Trusted Health Information

There are plenty of resources available to help you make health care decisions. Be wary of websites sponsored by companies that are trying to sell you a particular treatment. It's better to contact reputable associations or visit websites run by government agencies and recognized organizations, such as the Mayo Clinic and the American Medical Association (1-800-621-8335). This information should complement, not replace, what you  receive from a doctor. Here are some sites that are generally recognized as reliable information sources:

The State Tax Return 2013

State tax return 2013 16. State tax return 2013   Cómo Declarar Ganancias y Pérdidas Table of Contents Qué Hay de Nuevo Introduction Useful Items - You may want to see: Cómo Declarar Ganancias y Pérdidas de CapitalExcepción 1. State tax return 2013 Excepción 2. State tax return 2013 Presente el Formulario 1099-B o el Formulario 1099-S al IRS. State tax return 2013 Pérdidas de Capital Tasas Impositivas sobre Ganancias de Capital Qué Hay de Nuevo Tasas máximas de ganancias de capital. State tax return 2013  Para el año 2013, las tasas máximas de ganancias de capital son del 0%, 15%, 20%, 25% y 28%. State tax return 2013 Introduction En este capítulo se explica cómo declarar ganancias y pérdidas de capital provenientes de ventas, intercambios y otras enajenaciones de bienes de inversión en el Formulario 8949 y el Anexo D (Formulario 1040). State tax return 2013 Esta explicación abarca los siguientes temas: Cómo declarar ganancias y pérdidas a corto plazo. State tax return 2013 Cómo declarar ganancias y pérdidas a largo plazo. State tax return 2013 Cómo calcular pérdidas de capital que se van a trasladar al año siguiente. State tax return 2013 Cómo calcular los impuestos sobre una ganancia neta de capital. State tax return 2013 Si vende o de otro modo enajena bienes utilizados en una ocupación o negocio o en la producción de ingresos, vea la Publicación 544, Sales and Other Dispositions of Assets (Ventas y otras enajenaciones de activos), en inglés, antes de completar el Anexo D (Formulario 1040). State tax return 2013 Useful Items - You may want to see: Publicación 537 Installment Sales (Ventas a plazos), en inglés 544 Sales and Other Dispositions of Assets (Ventas y otras enajenaciones de activos), en inglés 550 Investment Income and Expenses (Ingresos y gastos de inversión), en inglés Formulario (e Instrucciones) 4797 Sales of Business Property (Ventas de bienes comerciales), en inglés 6252 Installment Sale Income (Ingresos de ventas a plazos), en inglés 8582 Passive Activity Loss Limitations (Limitaciones de pérdidas en actividades pasivas), en inglés 8949 Sales and Other Dispositions of Capital Assets (Ventas y otras enajenaciones de activos de capital, en inglés) Anexo D (Formulario 1040) Capital Gains and Losses (Ganancias y pérdidas de capital), en inglés Cómo Declarar Ganancias y Pérdidas de Capital Declare sus ganancias y pérdidas de capital en el Formulario 8949. State tax return 2013 Complete el Formulario 8949 antes de completar las líneas 1b, 2, 3, 8b, 9 ó 10 del Anexo D (Formulario 1040). State tax return 2013 Use el Formulario 8949 para declarar: La venta o intercambio de un activo de capital, la cual no se declaró en ningún otro formulario o anexo, Ganancias por canjes involuntarios (aparte de cuando se deba a un hecho fortuito o un robo) de activos de capital que no sirven para propósitos de negocio o lucro y Deudas incobrables que no provienen del negocio. State tax return 2013 Use el Anexo D (Formulario 1040): Para calcular la ganancia o pérdida total de las transacciones declaradas en el Formulario 8949; Para declarar una ganancia proveniente del Formulario 6252 o de la Parte I del Formulario 4797; Para declarar una ganancia o pérdida proveniente del Formulario 4684, 6781 u 8824; Para declarar distribuciones de ganancias de capital no declaradas directamente en el Formulario 1040 o en el Formulario 1040A; Para declarar una pérdida de capital trasladada del año tributario anterior al año tributario actual; Para declarar su parte de una ganancia (o pérdida) de una sociedad colectiva, sociedad anónima de tipo S, caudal hereditario o fideicomiso; Para declarar las transacciones informadas a usted en el Formulario 1099-B (o documento sustitutivo), el cual muestra las bases informadas al IRS y al cual no corresponde ninguno de los ajustes o códigos del Formulario 8949; y Para declarar ganancias de capital a largo plazo no distribuidas provenientes del Formulario 2439. State tax return 2013 Anote en el Formulario 8949 todas las ventas e intercambios de activos de capital (incluyendo acciones, bonos, etc. State tax return 2013 ) y de bienes raíces (si no se declararon en el Formulario 4684, 4797, 6252, 6781 u 8824 o la línea 1a u 8a del Anexo D). State tax return 2013 Declare estas transacciones aun si usted no recibió un Formulario 1099-B o 1099-S (u otra declaración sustitutiva) para la transacción. State tax return 2013 Declare las ganancias o pérdidas a corto plazo en la Parte I. State tax return 2013 Declare ganancias y pérdidas a largo plazo en la Parte II. State tax return 2013 Use cuantos Formularios 8949 sean necesarios. State tax return 2013 Excepciones a la presentación del Formulario 8949 y el Anexo D (Formulario 1040). State tax return 2013   Hay ciertas circunstancias bajo las cuales usted tal vez no tenga que presentar el Formulario 8949 ni el Anexo D (Formulario 1040). State tax return 2013 Excepción 1. State tax return 2013   Usted no tiene que presentar el Formulario 8949 ni el Anexo D (Formulario 1040) si no tiene pérdidas de capital y sus únicas ganancias de capital son distribuciones de ganancia de capital correspondientes al (los) recuadro(s) 2a del (de los) Formulario(s) 1099-DIV (o declaraciones sustitutivas). State tax return 2013 (Si alguno de los Formularios 1099-DIV (o declaraciones sustitutivas) que usted recibe indica una cifra en el recuadro 2b (ganancias no recuperadas conforme a la sección 1250), el recuadro 2c (ganancias conforme a la sección 1202) o el recuadro 2d (ganancias (tasas de 28%) por la venta de objetos coleccionables, usted no reúne los requisitos para esta excepción). State tax return 2013 Si reúne los requisitos para esta excepción, declare sus distribuciones de ganancia de capital directamente en la línea 13 del Formulario 1040 y marque el recuadro en la línea 13. State tax return 2013 También debe utillizar la Qualified Dividends and Capital Gain Tax Worksheet (Hoja de trabajo para impuestos sobre dividendos y ganancias de capital), que encontrará en las Instrucciones del Formulario 1040, para calcular su impuesto. State tax return 2013 Usted pede declarar sus distribuciones de ganancias de capital en la línea 10 del Formulario 1040A, en vez del Formulario 1040, si ninguno de los Formularios 1099-DIV (o declaraciones sustitutivas) que usted recibió indica una cifra en los recuadros 2b, 2c o 2d y usted no tiene que presentar el Formulario 1040. State tax return 2013 Excepción 2. State tax return 2013   Usted tiene que presentar el Anexo D (Formulario 1040), pero por lo general no tiene que presentar el Formulario 8949 si la Excepción 1 no le corresponde y sus únicas ganancias y pérdidas de capital son: Distribuciones de ganancias de capital; Una pérdida de capital trasladada de un año anterior; Una ganancia correspondiente al Formulario 2439 ó 6252, o de la Parte I del Formulario 4797; Una ganancia o pérdida correspondiente al Formulario 4684, 6781 u 8824; Una ganancia o pérdida de una sociedad colectiva, sociedad anónima de tipo S, un caudal hereditario o fideicomiso; Ganancias y pérdidas de transacciones por las cuales usted recibió el Formulario 1099-B (o un documento sustitutivo), el cual muestra las bases informadas al IRS y por lo cual no necesita hacer ningún ajuste en la columna (g) del Formulario 8949 ni anotar ningún código en la columna (f) del Formulario 8949. State tax return 2013 Ventas a plazos. State tax return 2013   No puede utilizar el método de pago a plazos para declarar una ganancia proveniente de la venta de acciones o valores bursátiles cotizados en un mercado de valores bursátiles establecido. State tax return 2013 Tiene que declarar la totalidad de la ganancia en el año de la venta (el año en el que ocurra la fecha de canje). State tax return 2013 Ganancias y pérdidas provenientes de una actividad pasiva. State tax return 2013    Si tiene pérdidas o ganancias provenientes de una actividad pasiva, es posible que tenga que declararlas también en el Formulario 8582. State tax return 2013 En ciertos casos, la pérdida puede ser limitada conforme a las reglas de actividad pasiva. State tax return 2013 Consulte el Formulario 8582 y sus instrucciones correspondientes por separado para obtener información adicional sobre la declaración de ganancias y pérdidas de capital producto de una actividad pasiva. State tax return 2013 Transacciones que se declaran en el Formulario 1099-B. State tax return 2013   Si vendió bienes, como acciones, bonos o ciertos productos de consumo bursátiles, a través de un agente corredor bursátil, éste debe entregarle un Formulario 1099-B o documento sustitutivo. State tax return 2013 Utilice el Formulario 1099-B o el documento sustitutivo para completar el Formulario 8949. State tax return 2013 Si usted vendió un valor bursátil garantizado en 2013, su agente corredor bursátil le mandará un Formulario 1099-B (o declaración sustitutiva) que le indica la base. State tax return 2013 Esto le ayudará a completar el Formulario 8949. State tax return 2013 Por lo general, los valores bursátiles garantizados son aquéllos que usted adquirió después del año 2010. State tax return 2013   Declare las ganancias brutas que aparezcan en el recuadro 2a del Formulario 1099-B como el precio de venta en la columna (d) de la Parte I o la Parte II del Formulario 8949, según le corresponda a su caso. State tax return 2013 No obstante, si el agente corredor bursátil indica, en el recuadro 2a del Formulario 1099-B, haber declarado al IRS las ganancias brutas (precio de venta) menos comisiones y primas de opciones, anote el precio neto de venta resultante en la columna (d) de la Parte I o de la Parte II del Formulario 8949, según le corresponda a su caso. State tax return 2013   Incluya en la columna (g) todo gasto de venta, tal como honorarios de agente corredor bursátil, comisiones, impuestos de traspaso locales y estatales y primas de opciones, a menos que usted haya declarado el precio neto de venta en la columna (d). State tax return 2013 Si incluye un gasto de venta en la columna (g), anote “E” en la columna (f). State tax return 2013 Transacciones que se declaran en el Formulario 1099-CAP. State tax return 2013   Si es dueño de acciones de una sociedad anónima en cuyo control o estructura de capital haya habido cambios importantes, dicha sociedad debe enviarle el Formulario 1099-CAP o documento sustitutivo. State tax return 2013 Utilice el Formulario 1099-CAP o documento sustitutivo para completar el Formulario 8949. State tax return 2013 Si sus cálculos indican que, debido al cambio, usted tendría una pérdida, no anote ninguna cantidad en el Formulario 8949 ni en el Anexo D (Formulario 1040). State tax return 2013 Esta transacción no le da la posibilidad de declarar una pérdida en el Anexo D (Formulario 1040). State tax return 2013   Declare el total de la cantidad recibida indicado en el recuadro 2 del Formulario 1099-CAP como el precio de venta en la columna (d) de la Parte I o de la Parte II del Formulario 8949, según le corresponda a su caso. State tax return 2013 Transacciones que se declaran en el Formulario 1099-S. State tax return 2013   Si vendió o canjeó bienes raíces que han de declararse, normalmente la persona encargada de comunicar transacciones de bienes raíces debe entregarle un Formulario 1099-S en el que se indiquen las ganancias brutas. State tax return 2013    “Bienes raíces que han de declararse” son toda participación en una propiedad actual o futura en cualesquiera de los siguientes casos: Terrenos con o sin mejoras, incluido el espacio aéreo; Estructuras intrínsecamente permanentes, incluido todo edificio residencial, comercial o industrial; Una unidad de condominio y sus instalaciones accesorias y elementos comunes, incluido el terreno; y Acciones de cooperativa de viviendas en sociedad anónima (como se define en la sección 216 del Código de Impuestos Internos). State tax return 2013   Una “persona encargada de comunicar transacciones de bienes raíces” puede ser el abogado del comprador, el abogado de usted, una compañía de escrituras de propiedad o de cuentas en depósito, un prestamista hipotecario, el agente corredor bursátil de usted, el agente corredor bursátil del comprador o la persona que adquiera la mayor participación en la propiedad. State tax return 2013   El Formulario 1099-S indicará las ganancias brutas de la venta o el intercambio en el recuadro 2. State tax return 2013 Consulte las Instrucciones para el Formulario 8949 y las Instrucciones para el Anexo D (Formulario 1040) para saber cómo se declaran estas transacciones e incluirlas en la Parte I o Parte II del Formulario 8949, tal como le corresponda a su caso. State tax return 2013 No obstante, declare los intercambios por bienes del mismo tipo en el Formulario 8824. State tax return 2013   Es ilegal que una persona encargada de comunicar transacciones de bienes raíces le cobre un cargo por separado por cumplir con el requisito de presentación del Formulario 1099-S. State tax return 2013 Nominatarios. State tax return 2013   Si recibe ganancias brutas como nominatario (es decir, las ganancias brutas están a nombre suyo pero en realidad pertenecen a otra persona), vea las Instrucciones para el Formulario 8949, para saber cómo declarar estas cantidades en el Formulario 8949. State tax return 2013 Presente el Formulario 1099-B o el Formulario 1099-S al IRS. State tax return 2013   Si recibió ganancias brutas en calidad de nominatario en 2013, tiene que presentar al IRS el Formulario 1099-B o el Formulario 1099-S correspondiente a dichas ganancias. State tax return 2013 Envíe el Formulario 1099-B o el Formulario 1099-S junto con el Formulario 1096, Annual Summary and Transmittal of U. State tax return 2013 S. State tax return 2013 Information Returns (Resumen e informe anual de declaraciones informativas de los Estados Unidos), en inglés, al Centro de Servicio del Servicio de Impuestos Internos que le corresponda a más tardar el 28 de febrero de 2014 (31 de marzo de 2014, si presenta el Formulario 1099-B o el Formulario 1099-S por vía electrónica). State tax return 2013 Entregue la Copia B del Formulario 1099-B o del Formulario 1099-S al verdadero dueño de dichas ganancias a más tardar el 18 de febrero de 2014. State tax return 2013 En el Formulario 1099-B, usted debe constar como “Payer” (Pagador). State tax return 2013 El otro dueño debe constar como “Recipient” (Destinatario). State tax return 2013 En el Formulario 1099-S, usted debe constar como “Filer” (Declarante). State tax return 2013 El otro dueño debe constar como “Transferor” (Cesionista). State tax return 2013 No obstante, usted no tiene que presentar el Formulario 1099-B ni el Formulario 1099-S para mostrar las ganancias de su cónyuge. State tax return 2013 Para más información acerca de los requisitos de presentación de ciertas declaraciones informativas y las multas por no presentar (o facilitar) dichas declaraciones, vea las General Instructions for Certain Information Returns (Instrucciones generales para determinadas declaraciones informativas), en inglés. State tax return 2013 Si presenta la declaración electrónicamente, vea la Publicación 1220, en inglés. State tax return 2013 Venta de bienes comprados en diferentes ocasiones. State tax return 2013   Si vende un paquete de acciones u otros bienes que haya comprado en diferentes ocasiones, declare la pérdida o ganancia a corto plazo procedente de la venta en una fila de la Parte I del Formulario 8949 y anote la pérdida o ganancia a largo plazo en una fila de la Parte II del Formulario 8949. State tax return 2013 Escriba “Various” (Varios) en la columna (b) para la “Date acquired” (Fecha de adquisición). State tax return 2013 Gastos de venta. State tax return 2013    En la columna (g) del Formulario 8949, incluya todo gasto de venta, como honorarios de agentes corredores bursátiles, comisiones, impuestos estatales y locales sobre traspasos y primas de opciones, a menos que usted haya declarado el precio neto de ventas en la columna (d). State tax return 2013 Si usted incluyó un gasto de venta en la columna (g), anote “E” en la columna (f). State tax return 2013   Para más información sobre los ajustes a la base, vea el capítulo 13. State tax return 2013 Ganancias y pérdidas a corto plazo. State tax return 2013   Las ganancias o pérdidas de capital sobre la venta o canje de bienes de inversión que haya tenido por 1 año o menos se consideran pérdidas o ganancias de capital a corto plazo. State tax return 2013 Declárelas en la Parte I del Formulario 8949. State tax return 2013   Sume su parte de pérdidas o ganancias de capital a corto plazo provenientes de sociedades colectivas, sociedades anónimas de tipo S, caudales hereditarios y fideicomisos, además de toda pérdida de capital a corto plazo que se haya trasladado de un año anterior, con las demás ganancias y pérdidas de capital a corto plazo para calcular la pérdida o ganancia de capital neta a corto plazo en la línea 7 del Anexo D (Formulario 1040). State tax return 2013 Ganancias y pérdidas a largo plazo. State tax return 2013    Una ganancia o pérdida de capital sobre la venta o canje de bienes de inversión que haya tenido durante más de 1 año se considera ganancia o pérdida de capital a largo plazo. State tax return 2013 Declárela en la Parte II del Formulario 8949. State tax return 2013   Usted debe declarar lo siguiente en la Parte II del Anexo D (Formulario 1040): Ganancias de capital a largo plazo de un fondo mutuo (u otra sociedad inversionista reglamentada) o de una sociedad de inversión inmobiliaria (REIT, por sus siglas en inglés) que no hayan sido distribuidas; Su participación de las ganancias y pérdidas de capital a largo plazo de sociedades colectivas, sociedades anónimas de tipo S, caudales hereditarios y fideicomisos; Toda distribución de ganancia de capital proveniente de fondos mutuos y sociedades de inversión inmobiliaria (REIT) que no se haya declarado directamente en la línea 10 del Formulario 1040A o la línea 13 del Formulario 1040; y Pérdidas de capital a largo plazo trasladadas de un año anterior. State tax return 2013    El resultado que se dé después de sumar dichas cantidades con las demás ganancias de capital a largo plazo y restar las pérdidas de capital a largo plazo es la ganancia o pérdida de capital neta a largo plazo (línea 15 del Anexo D (Formulario 1040)). State tax return 2013 Total de la ganancia o pérdida neta. State tax return 2013   Para calcular el total de la ganancia o pérdida neta, sume la ganancia o pérdida de capital neta a corto plazo (línea 7 del Anexo D (Formulario 1040)) con la pérdida o ganancia de capital neta a largo plazo (línea 15 del Anexo D (Formulario 1040)). State tax return 2013 Anote el resultado en la línea 16 de la Parte III del Anexo D (Formulario 1040). State tax return 2013 Si tiene pérdidas que sobrepasen las ganancias, vea Pérdidas de Capital , que se encuentra a continuación. State tax return 2013 Si las líneas 15 y 16 del Anexo D (Formulario 1040) son ganancias y el ingreso sujeto a impuestos en su Formulario 1040 es mayor de cero, vea Tasas Impositivas sobre Ganancias de Capital , más adelante. State tax return 2013 Pérdidas de Capital Si las pérdidas de capital son mayores que las ganancias de capital, se puede declarar una deducción por pérdida de capital. State tax return 2013 Declare la cantidad de la deducción en la línea 13 del Formulario 1040, anotándola entre paréntesis. State tax return 2013 Límite sobre la deducción. State tax return 2013   La deducción por ganancia de capital permisible, calculada en el Anexo D (Formulario 1040), es la cantidad que sea menor de las siguientes: $3,000 ($1,500 si es casado y presenta una declaración por separado) o El total de la pérdida neta tal como aparece en la línea 16 del Anexo D (Formulario 1040). State tax return 2013   Puede usar el total de la pérdida neta para reducir sus ingresos en una cantidad equivalente, hasta el límite de $3,000. State tax return 2013 Traslado de pérdida de capital. State tax return 2013   Si el total de la pérdida neta en la línea 16 del Anexo D (Formulario 1040) sobrepasa el límite anual de las deducciones de pérdida de capital, puede trasladar al año siguiente la parte sobrante y tratarla como si hubiera incurrido en la misma durante ese próximo año. State tax return 2013 Si una parte de la pérdida sigue sin usarse, puede trasladarla a años posteriores hasta que se agote. State tax return 2013   Cuando calcule una cantidad de pérdida de capital que se trasladará al año siguiente, tiene que tener en cuenta la deducción permisible del año en curso, la haya reclamado o no, e independientemente de si presentó o no una declaración correspondiente al año en curso. State tax return 2013   Cuando traslade una pérdida a un año posterior, ésta sigue siendo una pérdida a largo plazo o corto plazo. State tax return 2013 Una pérdida de capital a largo plazo que usted traslade al año tributario siguiente reducirá las ganancias de capital a largo plazo de dicho año antes de reducir las ganancias de capital a corto plazo de dicho año. State tax return 2013 Cálculo de la cantidad trasladada al año siguiente. State tax return 2013   La cantidad de la pérdida de capital a trasladarse al año siguiente es la cantidad de pérdida neta total que sea mayor que la cantidad menor entre: La deducción por pérdida de capital permisible durante el año o Sus ingresos sujetos a impuestos aumentados por la deducción por pérdida de capital permisible durante el año y la deducción por exenciones personales. State tax return 2013   Si las deducciones son mayores que sus ingresos brutos del año tributario, utilice los ingresos negativos sujetos a impuestos al calcular la cantidad en el punto (2). State tax return 2013    Complete la Capital Loss Carryover Worksheet (Hoja de trabajo para calcular la pérdida de capital a trasladarse a años posteriores) en las Instrucciones del Anexo D o la Publicación 550, en inglés, para calcular la parte de la pérdida de capital que se pueda trasladar. State tax return 2013 Ejemplo. State tax return 2013 Roberto y Gloria vendieron valores bursátiles en 2013. State tax return 2013 Las ventas dieron por resultado una pérdida de capital de $7,000. State tax return 2013 No hicieron otras transacciones de capital. State tax return 2013 Sus ingresos sujetos a impuestos fueron $26,000. State tax return 2013 En la declaración conjunta de 2013, pueden deducir $3,000. State tax return 2013 La parte de la pérdida que no usaron, $4,000 ($7,000 − $3,000), se puede trasladar a 2014. State tax return 2013 Si la pérdida de capital hubiera sido $2,000, la deducción por pérdida de capital también habría sido $2,000. State tax return 2013 No tendrían cantidad alguna a trasladar al año siguiente. State tax return 2013 Utilice primero las pérdidas a corto plazo. State tax return 2013   Cuando calcule la cantidad a trasladarse al año siguiente, utilice primero las pérdidas de capital a corto plazo, aunque haya incurrido en las mismas después de una pérdida de capital a largo plazo. State tax return 2013 Si no ha alcanzado el límite de la deducción por pérdidas de capital después de haber utilizado las pérdidas de capital a corto plazo, utilice las pérdidas de capital a largo plazo hasta alcanzar el límite. State tax return 2013 Pérdida de capital de un difunto. State tax return 2013    Una pérdida de capital sufrida por una persona en su último año tributario antes de fallecer (o que se haya traspasado de un año anterior a dicho año) se puede deducir sólo en la última declaración del impuesto sobre el ingreso personal que se presente a nombre del difunto. State tax return 2013 Los límites de pérdida de capital explicados anteriormente aún corresponden en este caso. State tax return 2013 El caudal hereditario (patrimonio) del difunto no puede deducir ninguna parte de la pérdida ni trasladarla a años posteriores. State tax return 2013 Declaraciones conjuntas y separadas. State tax return 2013   Si antes usted y su cónyuge presentaban declaraciones por separado y ahora presentan una declaración conjunta, sume las cantidades de pérdida de capital que cada uno de ustedes haya trasladado a un año siguiente. State tax return 2013 No obstante, si antes usted y su cónyuge presentaban una declaración conjunta y ahora presentan declaraciones por separado, toda pérdida de capital que se haya trasladado a un año siguiente se puede deducir sólo en la declaración del cónyuge que de hecho sufrió la pérdida. State tax return 2013 Tasas Impositivas sobre Ganancias de Capital Las tasas impositivas correspondientes a una ganancia neta de capital suelen ser más bajas que las que corresponden a otros ingresos. State tax return 2013 Estas tasas reducidas se conocen como las “tasas máximas de ganancias de capital”. State tax return 2013 El término “ganancia neta de capital” designa la cantidad por la que la ganancia neta de capital a largo plazo del año supera la pérdida de capital neta a corto plazo. State tax return 2013 Para el año 2013, las tasas máximas correspondientes a ganancias de capital son 0%, 15%, 20%, 25% y 28%. State tax return 2013 Vea la Tabla 16-1, para obtener información detallada. State tax return 2013 Si para calcular el impuesto utiliza las tasas máximas correspondientes a ganancias de capital y el cálculo normal de impuestos le resulta en unos impuestos más bajos, el cálculo normal de impuestos es el que le corresponde. State tax return 2013 Ejemplo. State tax return 2013 Su ganancia neta de capital proviene en su totalidad de la venta de artículos coleccionables, por lo tanto, la tasa correspondiente a la ganancia de capital es 28%. State tax return 2013 Si de otro modo está sujeto a una tasa menor del 28%, la tasa del 28% no corresponde. State tax return 2013 Deducción de los intereses de inversiones. State tax return 2013   Si declara una deducción de intereses de inversiones, tal vez tenga que reducir la cantidad de su ganancia neta de capital que reúna los requisitos para las tasas impositivas sobre ganancias de capital. State tax return 2013 Réstele la cantidad de la ganancia neta de capital que opte por incluir en los ingresos de inversiones al calcular el límite de la deducción de los mismos. State tax return 2013 Para hacer esto, se utiliza la Schedule D Tax Worksheet (Hoja de trabajo para los impuestos del Anexo D) en las Instrucciones para el Anexo D (Formulario 1040), en inglés, o la Qualified Dividends and Capital Gain Tax Worksheet (Hoja de trabajo para los impuestos sobre dividendos calificados y ganancias de capital), que se encuentra en las instrucciones por separado correspondientes a los Formularios 1040 y 1040A, en inglés. State tax return 2013 Para más información acerca del límite de los intereses procedentes de inversiones, vea Interest Expenses (Gastos de intereses) en el capítulo 3 de la Publicación 550, en inglés. State tax return 2013 Tabla 16-1. State tax return 2013 ¿Cuál es la Tasa Máxima de Ganancias de Capital que le Corresponde? SI la ganancia neta de capital se deriva de . State tax return 2013 . State tax return 2013 . State tax return 2013 ENTONCES la  tasa máxima de  ganancia de capital es . State tax return 2013 . State tax return 2013 . State tax return 2013 una ganancia producto de artículos coleccionables 28% una ganancia, la cual reúne los requisitos, sobre acciones de pequeños negocios calificados menos la exclusión conforme a la sección 1202 28% una ganancia conforme a la sección 1250 no recuperada 25% otra ganancia1 y la tasa impositiva normal correspondiente es 39. State tax return 2013 6% 20% otra ganancia1 y la tasa impositiva normal correspondiente es 25%, 28%, 33% o 35% 15% otra ganancia1 y la tasa impositiva normal correspondiente es 10% o 15% 0% 1 El término “otra ganancia” significa toda ganancia que no sea una ganancia procedente de artículos coleccionables, ganancia sobre acciones de pequeños negocios calificados o una ganancia conforme a la sección 1250 no recuperada. State tax return 2013     Ganancia o pérdida procedente de artículos coleccionables. State tax return 2013   Ésta es una ganancia o pérdida que se deriva de la venta o canje de una obra de arte, alfombra, antigüedad, metal (como oro, plata y platino en barras), piedra preciosa, estampilla o sello, moneda o bebida alcohólica que haya tenido más de 1 año. State tax return 2013   Se considera que una ganancia procedente de artículos coleccionables abarca las ganancias resultantes de la venta de una participación en una sociedad colectiva, sociedad anónima de tipo S o fideicomiso, generadas por una plusvalía no realizada de dichos artículos coleccionables. State tax return 2013 Ganancia sobre acciones de pequeños negocios calificados. State tax return 2013    Si obtuvo una ganancia de acciones de pequeños negocios calificados y fue dueño de dichas acciones durante más de 5 años, normalmente puede excluir de los ingresos una parte o la totalidad de su ganancia bajo la sección 1202. State tax return 2013 La ganancia que cumple los requisitos, menos la exclusión conforme a la sección 1202, es una ganancia con una tasa de 28%. State tax return 2013 Vea Gains on Qualified Small Business Stock (Ganancias de acciones de pequeños negocios calificados) en el capítulo 4 de la Publicación 550, en inglés. State tax return 2013 Ganancia conforme a la sección 1250 no recuperada. State tax return 2013    Por lo general, ésta es toda parte de la ganancia de capital que se haya originado por la venta de bienes conforme a la sección 1250 (bienes raíces) debido a depreciación (pero no más que la ganancia neta conforme a la sección 1231) menos toda pérdida neta en el grupo del 28%. State tax return 2013 Use la Unrecaptured Section 1250 Gain Worksheet (Hoja de trabajo de ganancias no recuperadas conforme a la sección 1250) de las Instrucciones del Anexo D (Formulario 1040), en inglés, para calcular la ganancia no recuperada conforme a la sección 1250. State tax return 2013 Para más información sobre bienes conforme a la sección 1250 y ganancias conforme a la sección 1231, vea el capítulo 3 de la Publicación 544, en inglés. State tax return 2013 Cálculo de los impuestos a base de las tasas máximas de ganancias de capital. State tax return 2013   Utilice la Qualified Dividends and Capital Gain Tax Worksheet (Hoja de trabajo para los impuestos sobre dividendos calificados y ganancias de capital) o la Schedule D Tax Worksheet (Hoja de trabajo para los impuestos del Anexo D), la que corresponda, para calcular su impuesto si ha recibido dividendos calificados o ganancia neta de capital. State tax return 2013 Tiene ganancia neta de capital si las cantidades de las líneas 15 y 16 del Anexo D ambas son ganancias. State tax return 2013 Hoja de trabajo para los impuestos del Anexo D. State tax return 2013   Utilice la Schedule D Tax Worksheet (Hoja de trabajo para los impuestos del Anexo D) que se encuentra en las Instrucciones del Anexo D (Formulario 1040) para calcular el impuesto si se dan las siguientes condiciones: Tiene que presentar el Anexo D (Formulario 1040) y La cantidad de la línea 18 (ganancia a una tasa de 28%) o la línea 19 (ganancia no recuperada conforme a la sección 1250) del Anexo D (Formulario 1040) es mayor de cero. State tax return 2013 Hoja de trabajo para el impuesto sobre dividendos calificados y ganancias de capital. State tax return 2013   Utilice la Qualified Dividends and Capital Gain Tax Worksheet (Hoja de trabajo para el impuesto sobre los dividendos calificados y ganancias de capital) de las instrucciones del Formulario 1040 o Formulario 1040A (el que presente) para calcular el impuesto si no tiene que utilizar la Hoja de trabajo para los impuestos del Anexo D (como se explica anteriormente) y corresponde cualquiera de los siguientes puntos: Recibió dividendos calificados. State tax return 2013 (Vea Dividendos Calificados en el capítulo 8). State tax return 2013 No tiene que presentar el Anexo D (Formulario 1040) y recibió distribuciones de ganancias de capital. State tax return 2013 (Vea Excepciones a la presentación del Formulario 8949 y el Anexo D (Formulario 1040) , anteriormente). State tax return 2013 Las cantidades de las líneas 15 y 16 del Anexo D (Formulario 1040) son mayores de cero. State tax return 2013 Impuesto mínimo alternativo. State tax return 2013   Estas tasas de ganancias de capital se utilizan también para calcular el impuesto mínimo alternativo. State tax return 2013 Prev  Up  Next   Home   More Online Publications