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Tax Return Amendment

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Tax Return Amendment

Tax return amendment 9. Tax return amendment   Depletion Table of Contents Introduction Topics - This chapter discusses: Who Can Claim Depletion? Mineral PropertyCost Depletion Percentage Depletion Oil and Gas Wells Mines and Geothermal Deposits Lessor's Gross Income TimberTimber units. Tax return amendment Depletion unit. Tax return amendment Introduction Depletion is the using up of natural resources by mining, drilling, quarrying stone, or cutting timber. Tax return amendment The depletion deduction allows an owner or operator to account for the reduction of a product's reserves. Tax return amendment There are two ways of figuring depletion: cost depletion and percentage depletion. Tax return amendment For mineral property, you generally must use the method that gives you the larger deduction. Tax return amendment For standing timber, you must use cost depletion. Tax return amendment Topics - This chapter discusses: Who can claim depletion Mineral property Timber Who Can Claim Depletion? If you have an economic interest in mineral property or standing timber, you can take a deduction for depletion. Tax return amendment More than one person can have an economic interest in the same mineral deposit or timber. Tax return amendment In the case of leased property, the depletion deduction is divided between the lessor and the lessee. Tax return amendment You have an economic interest if both the following apply. Tax return amendment You have acquired by investment any interest in mineral deposits or standing timber. Tax return amendment You have a legal right to income from the extraction of the mineral or cutting of the timber to which you must look for a return of your capital investment. Tax return amendment A contractual relationship that allows you an economic or monetary advantage from products of the mineral deposit or standing timber is not, in itself, an economic interest. Tax return amendment A production payment carved out of, or retained on the sale of, mineral property is not an economic interest. Tax return amendment Individuals, corporations, estates, and trusts who claim depletion deductions may be liable for alternative minimum tax. Tax return amendment Basis adjustment for depletion. Tax return amendment   You must reduce the basis of your property by the depletion allowed or allowable, whichever is greater. Tax return amendment Mineral Property Mineral property includes oil and gas wells, mines, and other natural deposits (including geothermal deposits). Tax return amendment For this purpose, the term “property” means each separate interest you own in each mineral deposit in each separate tract or parcel of land. Tax return amendment You can treat two or more separate interests as one property or as separate properties. Tax return amendment See section 614 of the Internal Revenue Code and the related regulations for rules on how to treat separate mineral interests. Tax return amendment There are two ways of figuring depletion on mineral property. Tax return amendment Cost depletion. Tax return amendment Percentage depletion. Tax return amendment Generally, you must use the method that gives you the larger deduction. Tax return amendment However, unless you are an independent producer or royalty owner, you generally cannot use percentage depletion for oil and gas wells. Tax return amendment See Oil and Gas Wells , later. Tax return amendment Cost Depletion To figure cost depletion you must first determine the following. Tax return amendment The property's basis for depletion. Tax return amendment The total recoverable units of mineral in the property's natural deposit. Tax return amendment The number of units of mineral sold during the tax year. Tax return amendment Basis for depletion. Tax return amendment   To figure the property's basis for depletion, subtract all the following from the property's adjusted basis. Tax return amendment Amounts recoverable through: Depreciation deductions, Deferred expenses (including deferred exploration and development costs), and Deductions other than depletion. Tax return amendment The residual value of land and improvements at the end of operations. Tax return amendment The cost or value of land acquired for purposes other than mineral production. Tax return amendment Adjusted basis. Tax return amendment   The adjusted basis of your property is your original cost or other basis, plus certain additions and improvements, and minus certain deductions such as depletion allowed or allowable and casualty losses. Tax return amendment Your adjusted basis can never be less than zero. Tax return amendment See Publication 551, Basis of Assets, for more information on adjusted basis. Tax return amendment Total recoverable units. Tax return amendment   The total recoverable units is the sum of the following. Tax return amendment The number of units of mineral remaining at the end of the year (including units recovered but not sold). Tax return amendment The number of units of mineral sold during the tax year (determined under your method of accounting, as explained next). Tax return amendment   You must estimate or determine recoverable units (tons, pounds, ounces, barrels, thousands of cubic feet, or other measure) of mineral products using the current industry method and the most accurate and reliable information you can obtain. Tax return amendment You must include ores and minerals that are developed, in sight, blocked out, or assured. Tax return amendment You must also include probable or prospective ores or minerals that are believed to exist based on good evidence. Tax return amendment But see Elective safe harbor for owners of oil and gas property , later. Tax return amendment Number of units sold. Tax return amendment   You determine the number of units sold during the tax year based on your method of accounting. Tax return amendment Use the following table to make this determination. Tax return amendment    IF you  use . Tax return amendment . Tax return amendment . Tax return amendment THEN the units sold during the year are . Tax return amendment . Tax return amendment . Tax return amendment The cash method of accounting The units sold for which you receive payment during the tax year (regardless of the year of sale). Tax return amendment An accrual method of accounting The units sold based on your inventories and method of accounting for inventory. Tax return amendment   The number of units sold during the tax year does not include any for which depletion deductions were allowed or allowable in earlier years. Tax return amendment Figuring the cost depletion deduction. Tax return amendment   Once you have figured your property's basis for depletion, the total recoverable units, and the number of units sold during the tax year, you can figure your cost depletion deduction by taking the following steps. Tax return amendment Step Action Result 1 Divide your property's basis for depletion by total recoverable units. Tax return amendment Rate per unit. Tax return amendment 2 Multiply the rate per unit by units sold during the tax year. Tax return amendment Cost depletion deduction. Tax return amendment You must keep accounts for the depletion of each property and adjust these accounts each year for units sold and depletion claimed. Tax return amendment Elective safe harbor for owners of oil and gas property. Tax return amendment   Instead of using the method described earlier to determine the total recoverable units, you can use an elective safe harbor. Tax return amendment If you choose the elective safe harbor, the total recoverable units equal 105% of a property's proven reserves (both developed and undeveloped). Tax return amendment For details, see Revenue Procedure 2004-19 on page 563 of Internal Revenue Bulletin 2004-10, available at www. Tax return amendment irs. Tax return amendment gov/pub/irs-irbs/irb04-10. Tax return amendment pdf. Tax return amendment   To make the election, attach a statement to your timely filed (including extensions) original return for the first tax year for which the safe harbor is elected. Tax return amendment The statement must indicate that you are electing the safe harbor provided by Revenue Procedure 2004-19. Tax return amendment The election, if made, is effective for the tax year in which it is made and all later years. Tax return amendment It cannot be revoked for the tax year in which it is elected, but may be revoked in a later year. Tax return amendment Once revoked, it cannot be re-elected for the next 5 years. Tax return amendment Percentage Depletion To figure percentage depletion, you multiply a certain percentage, specified for each mineral, by your gross income from the property during the tax year. Tax return amendment The rates to be used and other rules for oil and gas wells are discussed later under Independent Producers and Royalty Owners and under Natural Gas Wells . Tax return amendment Rates and other rules for percentage depletion of other specific minerals are found later in Mines and Geothermal Deposits . Tax return amendment Gross income. Tax return amendment   When figuring percentage depletion, subtract from your gross income from the property the following amounts. Tax return amendment Any rents or royalties you paid or incurred for the property. Tax return amendment The part of any bonus you paid for a lease on the property allocable to the product sold (or that otherwise gives rise to gross income) for the tax year. Tax return amendment A bonus payment includes amounts you paid as a lessee to satisfy a production payment retained by the lessor. Tax return amendment   Use the following fraction to figure the part of the bonus you must subtract. Tax return amendment No. Tax return amendment of units sold in the tax year Recoverable units from the property × Bonus Payments For oil and gas wells and geothermal deposits, more information about the definition of gross income from the property is under Oil and Gas Wells , later. Tax return amendment For other property, more information about the definition of gross income from the property is under Mines and Geothermal Deposits , later. Tax return amendment Taxable income limit. Tax return amendment   The percentage depletion deduction generally cannot be more than 50% (100% for oil and gas property) of your taxable income from the property figured without the depletion deduction and the domestic production activities deduction. Tax return amendment   Taxable income from the property means gross income from the property minus all allowable deductions (except any deduction for depletion or domestic production activities) attributable to mining processes, including mining transportation. Tax return amendment These deductible items include, but are not limited to, the following. Tax return amendment Operating expenses. Tax return amendment Certain selling expenses. Tax return amendment Administrative and financial overhead. Tax return amendment Depreciation. Tax return amendment Intangible drilling and development costs. Tax return amendment Exploration and development expenditures. Tax return amendment Deductible taxes (see chapter 5), but not taxes that you capitalize or take as a credit. Tax return amendment Losses sustained. Tax return amendment   The following rules apply when figuring your taxable income from the property for purposes of the taxable income limit. Tax return amendment Do not deduct any net operating loss deduction from the gross income from the property. Tax return amendment Corporations do not deduct charitable contributions from the gross income from the property. Tax return amendment If, during the year, you dispose of an item of section 1245 property that was used in connection with mineral property, reduce any allowable deduction for mining expenses by the part of any gain you must report as ordinary income that is allocable to the mineral property. Tax return amendment See section 1. Tax return amendment 613-5(b)(1) of the regulations for information on how to figure the ordinary gain allocable to the property. Tax return amendment Oil and Gas Wells You cannot claim percentage depletion for an oil or gas well unless at least one of the following applies. Tax return amendment You are either an independent producer or a royalty owner. Tax return amendment The well produces natural gas that is either sold under a fixed contract or produced from geopressured brine. Tax return amendment If you are an independent producer or royalty owner, see Independent Producers and Royalty Owners , next. Tax return amendment For information on the depletion deduction for wells that produce natural gas that is either sold under a fixed contract or produced from geopressured brine, see Natural Gas Wells , later. Tax return amendment Independent Producers and Royalty Owners If you are an independent producer or royalty owner, you figure percentage depletion using a rate of 15% of the gross income from the property based on your average daily production of domestic crude oil or domestic natural gas up to your depletable oil or natural gas quantity. Tax return amendment However, certain refiners, as explained next, and certain retailers and transferees of proven oil and gas properties, as explained next, cannot claim percentage depletion. Tax return amendment For information on figuring the deduction, see Figuring percentage depletion , later. Tax return amendment Refiners who cannot claim percentage depletion. Tax return amendment   You cannot claim percentage depletion if you or a related person refine crude oil and you and the related person refined more than 75,000 barrels on any day during the tax year based on average (rather than actual) daily refinery runs for the tax year. Tax return amendment The average daily refinery run is computed by dividing total refinery runs for the tax year by the total number of days in the tax year. Tax return amendment Related person. Tax return amendment   You and another person are related persons if either of you holds a significant ownership interest in the other person or if a third person holds a significant ownership interest in both of you. Tax return amendment For example, a corporation, partnership, estate, or trust and anyone who holds a significant ownership interest in it are related persons. Tax return amendment A partnership and a trust are related persons if one person holds a significant ownership interest in each of them. Tax return amendment For purposes of the related person rules, significant ownership interest means direct or indirect ownership of 5% or more in any one of the following. Tax return amendment The value of the outstanding stock of a corporation. Tax return amendment The interest in the profits or capital of a partnership. Tax return amendment The beneficial interests in an estate or trust. Tax return amendment Any interest owned by or for a corporation, partnership, trust, or estate is considered to be owned directly both by itself and proportionately by its shareholders, partners, or beneficiaries. Tax return amendment Retailers who cannot claim percentage depletion. Tax return amendment   You cannot claim percentage depletion if both the following apply. Tax return amendment You sell oil or natural gas or their by-products directly or through a related person in any of the following situations. Tax return amendment Through a retail outlet operated by you or a related person. Tax return amendment To any person who is required under an agreement with you or a related person to use a trademark, trade name, or service mark or name owned by you or a related person in marketing or distributing oil, natural gas, or their by-products. Tax return amendment To any person given authority under an agreement with you or a related person to occupy any retail outlet owned, leased, or controlled by you or a related person. Tax return amendment The combined gross receipts from sales (not counting resales) of oil, natural gas, or their by-products by all retail outlets taken into account in (1) are more than $5 million for the tax year. Tax return amendment   For the purpose of determining if this rule applies, do not count the following. Tax return amendment Bulk sales (sales in very large quantities) of oil or natural gas to commercial or industrial users. Tax return amendment Bulk sales of aviation fuels to the Department of Defense. Tax return amendment Sales of oil or natural gas or their by-products outside the United States if none of your domestic production or that of a related person is exported during the tax year or the prior tax year. Tax return amendment Related person. Tax return amendment   To determine if you and another person are related persons, see Related person under Refiners who cannot claim percentage depletion, earlier. Tax return amendment Sales through a related person. Tax return amendment   You are considered to be selling through a related person if any sale by the related person produces gross income from which you may benefit because of your direct or indirect ownership interest in the person. Tax return amendment   You are not considered to be selling through a related person who is a retailer if all the following apply. Tax return amendment You do not have a significant ownership interest in the retailer. Tax return amendment You sell your production to persons who are not related to either you or the retailer. Tax return amendment The retailer does not buy oil or natural gas from your customers or persons related to your customers. Tax return amendment There are no arrangements for the retailer to acquire oil or natural gas you produced for resale or made available for purchase by the retailer. Tax return amendment Neither you nor the retailer knows of or controls the final disposition of the oil or natural gas you sold or the original source of the petroleum products the retailer acquired for resale. Tax return amendment Transferees who cannot claim percentage depletion. Tax return amendment   You cannot claim percentage depletion if you received your interest in a proven oil or gas property by transfer after 1974 and before October 12, 1990. Tax return amendment For a definition of the term “transfer,” see section 1. Tax return amendment 613A-7(n) of the regulations. Tax return amendment For a definition of the term “interest in proven oil or gas property,” see section 1. Tax return amendment 613A-7(p) of the regulations. Tax return amendment Figuring percentage depletion. Tax return amendment   Generally, as an independent producer or royalty owner, you figure your percentage depletion by computing your average daily production of domestic oil or gas and comparing it to your depletable oil or gas quantity. Tax return amendment If your average daily production does not exceed your depletable oil or gas quantity, you figure your percentage depletion by multiplying the gross income from the oil or gas property (defined later) by 15%. Tax return amendment If your average daily production of domestic oil or gas exceeds your depletable oil or gas quantity, you must make an allocation as explained later under Average daily production. Tax return amendment   In addition, there is a limit on the percentage depletion deduction. Tax return amendment See Taxable income limit , later. Tax return amendment Average daily production. Tax return amendment   Figure your average daily production by dividing your total domestic production of oil or gas for the tax year by the number of days in your tax year. Tax return amendment Partial interest. Tax return amendment   If you have a partial interest in the production from a property, figure your share of the production by multiplying total production from the property by your percentage of interest in the revenues from the property. Tax return amendment   You have a partial interest in the production from a property if you have a net profits interest in the property. Tax return amendment To figure the share of production for your net profits interest, you must first determine your percentage participation (as measured by the net profits) in the gross revenue from the property. Tax return amendment To figure this percentage, you divide the income you receive for your net profits interest by the gross revenue from the property. Tax return amendment Then multiply the total production from the property by your percentage participation to figure your share of the production. Tax return amendment Example. Tax return amendment Javier Robles owns oil property in which Pablo Olmos owns a 20% net profits interest. Tax return amendment During the year, the property produced 10,000 barrels of oil, which Javier sold for $200,000. Tax return amendment Javier had expenses of $90,000 attributable to the property. Tax return amendment The property generated a net profit of $110,000 ($200,000 − $90,000). Tax return amendment Pablo received income of $22,000 ($110,000 × . Tax return amendment 20) for his net profits interest. Tax return amendment Pablo determined his percentage participation to be 11% by dividing $22,000 (the income he received) by $200,000 (the gross revenue from the property). Tax return amendment Pablo determined his share of the oil production to be 1,100 barrels (10,000 barrels × 11%). Tax return amendment Depletable oil or natural gas quantity. Tax return amendment   Generally, your depletable oil quantity is 1,000 barrels. Tax return amendment Your depletable natural gas quantity is 6,000 cubic feet multiplied by the number of barrels of your depletable oil quantity that you choose to apply. Tax return amendment If you claim depletion on both oil and natural gas, you must reduce your depletable oil quantity (1,000 barrels) by the number of barrels you use to figure your depletable natural gas quantity. Tax return amendment Example. Tax return amendment You have both oil and natural gas production. Tax return amendment To figure your depletable natural gas quantity, you choose to apply 360 barrels of your 1000-barrel depletable oil quantity. Tax return amendment Your depletable natural gas quantity is 2. Tax return amendment 16 million cubic feet of gas (360 × 6000). Tax return amendment You must reduce your depletable oil quantity to 640 barrels (1000 − 360). Tax return amendment If you have production from marginal wells, see section 613A(c)(6) of the Internal Revenue Code to figure your depletable oil or natural gas quantity. Tax return amendment Also, see Notice 2012-50, available at www. Tax return amendment irs. Tax return amendment gov/irb/2012–31_IRB/index. Tax return amendment html. Tax return amendment Business entities and family members. Tax return amendment   You must allocate the depletable oil or gas quantity among the following related persons in proportion to each entity's or family member's production of domestic oil or gas for the year. Tax return amendment Corporations, trusts, and estates if 50% or more of the beneficial interest is owned by the same or related persons (considering only persons that own at least 5% of the beneficial interest). Tax return amendment You and your spouse and minor children. Tax return amendment A related person is anyone mentioned in the related persons discussion under Nondeductible loss in chapter 2 of Publication 544, except that for purposes of this allocation, item (1) in that discussion includes only an individual, his or her spouse, and minor children. Tax return amendment Controlled group of corporations. Tax return amendment   Members of the same controlled group of corporations are treated as one taxpayer when figuring the depletable oil or natural gas quantity. Tax return amendment They share the depletable quantity. Tax return amendment A controlled group of corporations is defined in section 1563(a) of the Internal Revenue Code, except that, for this purpose, the stock ownership requirement in that definition is “more than 50%” rather than “at least 80%. Tax return amendment ” Gross income from the property. Tax return amendment   For purposes of percentage depletion, gross income from the property (in the case of oil and gas wells) is the amount you receive from the sale of the oil or gas in the immediate vicinity of the well. Tax return amendment If you do not sell the oil or gas on the property, but manufacture or convert it into a refined product before sale or transport it before sale, the gross income from the property is the representative market or field price (RMFP) of the oil or gas, before conversion or transportation. Tax return amendment   If you sold gas after you removed it from the premises for a price that is lower than the RMFP, determine gross income from the property for percentage depletion purposes without regard to the RMFP. Tax return amendment   Gross income from the property does not include lease bonuses, advance royalties, or other amounts payable without regard to production from the property. Tax return amendment Average daily production exceeds depletable quantities. Tax return amendment   If your average daily production for the year is more than your depletable oil or natural gas quantity, figure your allowance for depletion for each domestic oil or natural gas property as follows. Tax return amendment Figure your average daily production of oil or natural gas for the year. Tax return amendment Figure your depletable oil or natural gas quantity for the year. Tax return amendment Figure depletion for all oil or natural gas produced from the property using a percentage depletion rate of 15%. Tax return amendment Multiply the result figured in (3) by a fraction, the numerator of which is the result figured in (2) and the denominator of which is the result figured in (1). Tax return amendment This is your depletion allowance for that property for the year. Tax return amendment Taxable income limit. Tax return amendment   If you are an independent producer or royalty owner of oil and gas, your deduction for percentage depletion is limited to the smaller of the following. Tax return amendment 100% of your taxable income from the property figured without the deduction for depletion and the deduction for domestic production activities under section 199 of the Internal Revenue Code. Tax return amendment For a definition of taxable income from the property, see Taxable income limit , earlier, under Mineral Property. Tax return amendment 65% of your taxable income from all sources, figured without the depletion allowance, the deduction for domestic production activities, any net operating loss carryback, and any capital loss carryback. Tax return amendment You can carry over to the following year any amount you cannot deduct because of the 65%-of-taxable-income limit. Tax return amendment Add it to your depletion allowance (before applying any limits) for the following year. Tax return amendment Partnerships and S Corporations Generally, each partner or S corporation shareholder, and not the partnership or S corporation, figures the depletion allowance separately. Tax return amendment (However, see Electing large partnerships must figure depletion allowance , later. Tax return amendment ) Each partner or shareholder must decide whether to use cost or percentage depletion. Tax return amendment If a partner or shareholder uses percentage depletion, he or she must apply the 65%-of-taxable-income limit using his or her taxable income from all sources. Tax return amendment Partner's or shareholder's adjusted basis. Tax return amendment   The partnership or S corporation must allocate to each partner or shareholder his or her share of the adjusted basis of each oil or gas property held by the partnership or S corporation. Tax return amendment The partnership or S corporation makes the allocation as of the date it acquires the oil or gas property. Tax return amendment   Each partner's share of the adjusted basis of the oil or gas property generally is figured according to that partner's interest in partnership capital. Tax return amendment However, in some cases, it is figured according to the partner's interest in partnership income. Tax return amendment   The partnership or S corporation adjusts the partner's or shareholder's share of the adjusted basis of the oil and gas property for any capital expenditures made for the property and for any change in partnership or S corporation interests. Tax return amendment Recordkeeping. Tax return amendment Each partner or shareholder must separately keep records of his or her share of the adjusted basis in each oil and gas property of the partnership or S corporation. Tax return amendment The partner or shareholder must reduce his or her adjusted basis by the depletion allowed or allowable on the property each year. Tax return amendment The partner or shareholder must use that reduced adjusted basis to figure cost depletion or his or her gain or loss if the partnership or S corporation disposes of the property. Tax return amendment Reporting the deduction. Tax return amendment   Information that you, as a partner or shareholder, use to figure your depletion deduction on oil and gas properties is reported by the partnership or S corporation on Schedule K-1 (Form 1065) or on Schedule K-1 (Form 1120S). Tax return amendment Deduct oil and gas depletion for your partnership or S corporation interest on Schedule E (Form 1040). Tax return amendment The depletion deducted on Schedule E is included in figuring income or loss from rental real estate or royalty properties. Tax return amendment The instructions for Schedule E explain where to report this income or loss and whether you need to file either of the following forms. Tax return amendment Form 6198, At-Risk Limitations. Tax return amendment Form 8582, Passive Activity Loss Limitations. Tax return amendment Electing large partnerships must figure depletion allowance. Tax return amendment   An electing large partnership, rather than each partner, generally must figure the depletion allowance. Tax return amendment The partnership figures the depletion allowance without taking into account the 65-percent-of-taxable-income limit and the depletable oil or natural gas quantity. Tax return amendment Also, the adjusted basis of a partner's interest in the partnership is not affected by the depletion allowance. Tax return amendment   An electing large partnership is one that meets both the following requirements. Tax return amendment The partnership had 100 or more partners in the preceding year. Tax return amendment The partnership chooses to be an electing large partnership. Tax return amendment Disqualified persons. Tax return amendment   An electing large partnership does not figure the depletion allowance of its partners that are disqualified persons. Tax return amendment Disqualified persons must figure it themselves, as explained earlier. Tax return amendment   All the following are disqualified persons. Tax return amendment Refiners who cannot claim percentage depletion (discussed under Independent Producers and Royalty Owners , earlier). Tax return amendment Retailers who cannot claim percentage depletion (discussed under Independent Producers and Royalty Owners , earlier). Tax return amendment Any partner whose average daily production of domestic crude oil and natural gas is more than 500 barrels during the tax year in which the partnership tax year ends. Tax return amendment Average daily production is discussed earlier. Tax return amendment Natural Gas Wells You can use percentage depletion for a well that produces natural gas that is either Sold under a fixed contract, or Produced from geopressured brine. Tax return amendment Natural gas sold under a fixed contract. Tax return amendment   Natural gas sold under a fixed contract qualifies for a percentage depletion rate of 22%. Tax return amendment This is domestic natural gas sold by the producer under a contract that does not provide for a price increase to reflect any increase in the seller's tax liability because of the repeal of percentage depletion for gas. Tax return amendment The contract must have been in effect from February 1, 1975, until the date of sale of the gas. Tax return amendment Price increases after February 1, 1975, are presumed to take the increase in tax liability into account unless demonstrated otherwise by clear and convincing evidence. Tax return amendment Natural gas from geopressured brine. Tax return amendment   Qualified natural gas from geopressured brine is eligible for a percentage depletion rate of 10%. Tax return amendment This is natural gas that is both the following. Tax return amendment Produced from a well you began to drill after September 1978 and before 1984. Tax return amendment Determined in accordance with section 503 of the Natural Gas Policy Act of 1978 to be produced from geopressured brine. Tax return amendment Mines and Geothermal Deposits Certain mines, wells, and other natural deposits, including geothermal deposits, qualify for percentage depletion. Tax return amendment Mines and other natural deposits. Tax return amendment   For a natural deposit, the percentage of your gross income from the property that you can deduct as depletion depends on the type of deposit. Tax return amendment   The following is a list of the percentage depletion rates for the more common minerals. Tax return amendment DEPOSITS RATE Sulphur, uranium, and, if from deposits in the United States, asbestos, lead ore, zinc ore, nickel ore, and mica 22% Gold, silver, copper, iron ore, and certain oil shale, if from deposits in the United States 15% Borax, granite, limestone, marble, mollusk shells, potash, slate, soapstone, and carbon dioxide produced from a well 14% Coal, lignite, and sodium chloride 10% Clay and shale used or sold for use in making sewer pipe or bricks or used or sold for use as sintered or burned lightweight aggregates 7½% Clay used or sold for use in making drainage and roofing tile, flower pots, and kindred products, and gravel, sand, and stone (other than stone used or sold for use by a mine owner or operator as dimension or ornamental stone) 5%   You can find a complete list of minerals and their percentage depletion rates in section 613(b) of the Internal Revenue Code. Tax return amendment Corporate deduction for iron ore and coal. Tax return amendment   The percentage depletion deduction of a corporation for iron ore and coal (including lignite) is reduced by 20% of: The percentage depletion deduction for the tax year (figured without this reduction), minus The adjusted basis of the property at the close of the tax year (figured without the depletion deduction for the tax year). Tax return amendment Gross income from the property. Tax return amendment   For property other than a geothermal deposit or an oil or gas well, gross income from the property means the gross income from mining. Tax return amendment Mining includes all the following. Tax return amendment Extracting ores or minerals from the ground. Tax return amendment Applying certain treatment processes described later. Tax return amendment Transporting ores or minerals (generally, not more than 50 miles) from the point of extraction to the plants or mills in which the treatment processes are applied. Tax return amendment Excise tax. Tax return amendment   Gross income from mining includes the separately stated excise tax received by a mine operator from the sale of coal to compensate the operator for the excise tax the mine operator must pay to finance black lung benefits. Tax return amendment Extraction. Tax return amendment   Extracting ores or minerals from the ground includes extraction by mine owners or operators of ores or minerals from the waste or residue of prior mining. Tax return amendment This does not apply to extraction from waste or residue of prior mining by the purchaser of the waste or residue or the purchaser of the rights to extract ores or minerals from the waste or residue. Tax return amendment Treatment processes. Tax return amendment   The processes included as mining depend on the ore or mineral mined. Tax return amendment To qualify as mining, the treatment processes must be applied by the mine owner or operator. Tax return amendment For a listing of treatment processes considered as mining, see section 613(c)(4) of the Internal Revenue Code and the related regulations. Tax return amendment Transportation of more than 50 miles. Tax return amendment   If the IRS finds that the ore or mineral must be transported more than 50 miles to plants or mills to be treated because of physical and other requirements, the additional authorized transportation is considered mining and included in the computation of gross income from mining. Tax return amendment    If you wish to include transportation of more than 50 miles in the computation of gross income from mining, request an advance ruling from the IRS. Tax return amendment Include in the request the facts about the physical and other requirements that prevented the construction and operation of the plant within 50 miles of the point of extraction. Tax return amendment For more information about requesting an advance ruling, see Revenue Procedure 2013-1, available at www. Tax return amendment irs. Tax return amendment gov/irb/2013-01_IRB/ar11. Tax return amendment html. Tax return amendment Disposal of coal or iron ore. Tax return amendment   You cannot take a depletion deduction for coal (including lignite) or iron ore mined in the United States if both the following apply. Tax return amendment You disposed of it after holding it for more than 1 year. Tax return amendment You disposed of it under a contract under which you retain an economic interest in the coal or iron ore. Tax return amendment Treat any gain on the disposition as a capital gain. Tax return amendment Disposal to related person. Tax return amendment   This rule does not apply if you dispose of the coal or iron ore to one of the following persons. Tax return amendment A related person (as listed in chapter 2 of Publication 544). Tax return amendment A person owned or controlled by the same interests that own or control you. Tax return amendment Geothermal deposits. Tax return amendment   Geothermal deposits located in the United States or its possessions qualify for a percentage depletion rate of 15%. Tax return amendment A geothermal deposit is a geothermal reservoir of natural heat stored in rocks or in a watery liquid or vapor. Tax return amendment For percentage depletion purposes, a geothermal deposit is not considered a gas well. Tax return amendment   Figure gross income from the property for a geothermal steam well in the same way as for oil and gas wells. Tax return amendment See Gross income from the property , earlier, under Oil and Gas Wells. Tax return amendment Percentage depletion on a geothermal deposit cannot be more than 50% of your taxable income from the property. Tax return amendment Lessor's Gross Income In the case of leased property, the depletion deduction is divided between the lessor and the lessee. Tax return amendment A lessor's gross income from the property that qualifies for percentage depletion usually is the total of the royalties received from the lease. Tax return amendment Bonuses and advanced royalties. Tax return amendment   Bonuses and advanced royalties are payments a lessee makes before production to a lessor for the grant of rights in a lease or for minerals, gas, or oil to be extracted from leased property. Tax return amendment If you are the lessor, your income from bonuses and advanced royalties received is subject to an allowance for depletion, as explained in the next two paragraphs. Tax return amendment Figuring cost depletion. Tax return amendment   To figure cost depletion on a bonus, multiply your adjusted basis in the property by a fraction, the numerator of which is the bonus and the denominator of which is the total bonus and royalties expected to be received. Tax return amendment To figure cost depletion on advanced royalties, use the computation explained earlier under Cost Depletion , treating the number of units for which the advanced royalty is received as the number of units sold. Tax return amendment Figuring percentage depletion. Tax return amendment   In the case of mines, wells, and other natural deposits other than gas, oil, or geothermal property, you may use the percentage rates discussed earlier under Mines and Geothermal Deposits . Tax return amendment Any bonus or advanced royalty payments are generally part of the gross income from the property to which the rates are applied in making the calculation. Tax return amendment However, for oil, gas, or geothermal property, gross income does not include lease bonuses, advanced royalties, or other amounts payable without regard to production from the property. Tax return amendment Ending the lease. Tax return amendment   If you receive a bonus on a lease that ends or is abandoned before you derive any income from mineral extraction, include in income the depletion deduction you took. Tax return amendment Do this for the year the lease ends or is abandoned. Tax return amendment Also increase your adjusted basis in the property to restore the depletion deduction you previously subtracted. Tax return amendment   For advanced royalties, include in income the depletion claimed on minerals for which the advanced royalties were paid if the minerals were not produced before the lease ended. Tax return amendment Include this amount in income for the year the lease ends. Tax return amendment Increase your adjusted basis in the property by the amount you include in income. Tax return amendment Delay rentals. Tax return amendment   These are payments for deferring development of the property. Tax return amendment Since delay rentals are ordinary rent, they are ordinary income that is not subject to depletion. Tax return amendment These rentals can be avoided by either abandoning the lease, beginning development operations, or obtaining production. Tax return amendment Timber You can figure timber depletion only by the cost method. Tax return amendment Percentage depletion does not apply to timber. Tax return amendment Base your depletion on your cost or other basis in the timber. Tax return amendment Your cost does not include the cost of land or any amounts recoverable through depreciation. Tax return amendment Depletion takes place when you cut standing timber. Tax return amendment You can figure your depletion deduction when the quantity of cut timber is first accurately measured in the process of exploitation. Tax return amendment Figuring cost depletion. Tax return amendment   To figure your cost depletion allowance, you multiply the number of timber units cut by your depletion unit. Tax return amendment Timber units. Tax return amendment   When you acquire timber property, you must make an estimate of the quantity of marketable timber that exists on the property. Tax return amendment You measure the timber using board feet, log scale, cords, or other units. Tax return amendment If you later determine that you have more or less units of timber, you must adjust the original estimate. Tax return amendment   The term “timber property” means your economic interest in standing timber in each tract or block representing a separate timber account. Tax return amendment Depletion unit. Tax return amendment   You figure your depletion unit each year by taking the following steps. Tax return amendment Determine your cost or adjusted basis of the timber on hand at the beginning of the year. Tax return amendment Adjusted basis is defined under Cost Depletion in the discussion on Mineral Property. Tax return amendment Add to the amount determined in (1) the cost of any timber units acquired during the year and any additions to capital. Tax return amendment Figure the number of timber units to take into account by adding the number of timber units acquired during the year to the number of timber units on hand in the account at the beginning of the year and then adding (or subtracting) any correction to the estimate of the number of timber units remaining in the account. Tax return amendment Divide the result of (2) by the result of (3). Tax return amendment This is your depletion unit. Tax return amendment Example. Tax return amendment You bought a timber tract for $160,000 and the land was worth as much as the timber. Tax return amendment Your basis for the timber is $80,000. Tax return amendment Based on an estimated one million board feet (1,000 MBF) of standing timber, you figure your depletion unit to be $80 per MBF ($80,000 ÷ 1,000). Tax return amendment If you cut 500 MBF of timber, your depletion allowance would be $40,000 (500 MBF × $80). Tax return amendment When to claim depletion. Tax return amendment   Claim your depletion allowance as a deduction in the year of sale or other disposition of the products cut from the timber, unless you choose to treat the cutting of timber as a sale or exchange (explained below). Tax return amendment Include allowable depletion for timber products not sold during the tax year the timber is cut as a cost item in the closing inventory of timber products for the year. Tax return amendment The inventory is your basis for determining gain or loss in the tax year you sell the timber products. Tax return amendment Example. Tax return amendment The facts are the same as in the previous example except that you sold only half of the timber products in the cutting year. Tax return amendment You would deduct $20,000 of the $40,000 depletion that year. Tax return amendment You would add the remaining $20,000 depletion to your closing inventory of timber products. Tax return amendment Electing to treat the cutting of timber as a sale or exchange. Tax return amendment   You can elect, under certain circumstances, to treat the cutting of timber held for more than 1 year as a sale or exchange. Tax return amendment You must make the election on your income tax return for the tax year to which it applies. Tax return amendment If you make this election, subtract the adjusted basis for depletion from the fair market value of the timber on the first day of the tax year in which you cut it to figure the gain or loss on the cutting. Tax return amendment You generally report the gain as long-term capital gain. Tax return amendment The fair market value then becomes your basis for figuring your ordinary gain or loss on the sale or other disposition of the products cut from the timber. Tax return amendment For more information, see Timber in chapter 2 of Publication 544, Sales and Other Dispositions of Assets. Tax return amendment   You may revoke an election to treat the cutting of timber as a sale or exchange without IRS's consent. Tax return amendment The prior election (and revocation) is disregarded for purposes of making a subsequent election. Tax return amendment See Form T (Timber), Forest Activities Schedule, for more information. Tax return amendment Form T. Tax return amendment   Complete and attach Form T (Timber) to your income tax return if you claim a deduction for timber depletion, choose to treat the cutting of timber as a sale or exchange, or make an outright sale of timber. Tax return amendment Prev  Up  Next   Home   More Online Publications
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Top 10 Tax Time Tips from the IRS

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IRS Tax Tip 2014-40, March 25, 2014                                                  

The tax filing season is almost over. You can make tax time easier if you don’t wait until the last minute. Here are 10 important tax time tips:

  1. Gather your records.  Collect all tax records you need to file your taxes. This includes receipts, canceled checks and records that support income, deductions or tax credits that you claim on your tax return. Store them in a safe place.

  2. Report all your income.  You will need to report your income from all of your Forms W-2, Wage and Tax Statements, and Form 1099 income statements when you file your tax return.

  3. Get answers.  Use the Interactive Tax Assistant tool on the IRS website to get answers to many of your questions about tax credits, deductions and many more topics.

  4. Use Free File.  You can prepare and e-file a tax return for free using IRS Free File, available exclusively on IRS.gov. If your income was $58,000 or less, you qualify to use free tax software. If your income was higher, or if you’re comfortable doing your own tax return, you can use Free File Fillable Forms, the electronic version of IRS paper forms. Visit IRS.gov/freefile to check your options.

  5. Try IRS e-file.  Electronic filing is the best way to file a tax return. It’s accurate, safe and easy. Last year, more than 122 million taxpayers used IRS e-file. If you owe taxes, you have the option to file early and pay by April 15.

  6. Weigh your filing options.  You have several options for filing your tax return. You can prepare it yourself or go to a tax preparer. You may be eligible for free, face-to-face help at a Volunteer Income Tax Assistance or Tax Counseling for the Elderly site. Weigh your options and choose the one that works best for you.

  7. Use direct deposit.  Combining e-file with direct deposit is the fastest and safest way to get your tax refund.

  8. Visit the IRS website 24/7.  IRS.gov is a great place to get everything you need to file your tax return. Visit ‘1040 Central’ for online tools, filing tips, answers to frequently asked questions and IRS forms and publications. Get them all anytime, day or night.

  9. Check out number 17.  IRS Publication 17, Your Federal Income Tax, is a complete tax resource. It contains helpful information such as whether you need to file a tax return and how to choose your filing status.

  10. Review your return.  Mistakes slow down the receipt of your tax refund. Be sure to check all Social Security numbers and math calculations on your return, as these are the most common errors. If you run into a problem, remember the IRS is here to help. Start with IRS.gov.

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Page Last Reviewed or Updated: 27-Mar-2014

The Tax Return Amendment

Tax return amendment 27. Tax return amendment   Beneficios Tributarios para Estudios Relacionados con el Trabajo Table of Contents Qué Hay de Nuevo Introduction Useful Items - You may want to see: Estudios Relacionados con el Trabajo que Reúnen los Requisitos de la DeducciónEstudios Requeridos por el Empleador o por Ley Estudios para Mantener o Mejorar Destrezas Estudios para Satisfacer los Requisitos Mínimos Estudios que lo Capacitan para un Nuevo Oficio o Negocio Qué Gastos se Pueden Deducir Reembolso no reclamado. Tax return amendment Gastos de Transporte Gastos de Viaje No se Permiten Beneficios Dobles Reembolsos Cómo Deducir Gastos de NegociosPersonas que Trabajan por Cuenta Propia Empleados Artistas del Espectáculo y Funcionarios a los que se les Pagan Honorarios Gastos de Trabajo Relacionados con un Impedimento Documentación Qué Hay de Nuevo Tarifa estándar por milla. Tax return amendment  Por lo general, si reclama una deducción de negocios por estudios relacionados con el trabajo y maneja su automóvil a la escuela y de vuelta a casa, la cantidad que puede deducir por las millas recorridas desde el 1 de enero de 2013 al 31 de diciembre de 2013 es 56½ centavos por milla. Tax return amendment Vea Gastos de Transporte bajo Qué Gastos se Pueden Deducir, para más información. Tax return amendment Introduction Este capítulo explica los gastos de estudios relacionados con el trabajo que tal vez pueda deducir como gastos de negocios. Tax return amendment Para reclamar tal deducción, tiene que: Detallar las deducciones en el Anexo A (Formulario 1040) si es empleado; Presentar el Anexo C (Formulario 1040), Anexo C-EZ (Formulario 1040) o el Anexo F (Formulario 1040) si trabaja por cuenta propia y Tener gastos de estudios calificados explicados bajo Estudios Relacionados con el Trabajo que Reúnen los Requisitos de la Deducción . Tax return amendment Si es empleado y puede detallar las deducciones, tal vez pueda reclamar una deducción por los gastos pagados por estudios que se relacionen con el trabajo. Tax return amendment Su deducción será la cantidad total de sus gastos de estudios relacionados con el trabajo que reúnen los requisitos más otros gastos relacionados con el trabajo y ciertos gastos misceláneos (con la excepción de los gastos del trabajo relacionados con el impedimento de personas discapacitadas) que sea mayor que el 2% de sus ingresos brutos ajustados (AGI, por sus siglas en inglés). Tax return amendment Vea el capítulo 28. Tax return amendment Si trabaja por cuenta propia, deduciría los gastos de estudios relacionados con el trabajo que reúnen los requisitos directamente de sus ingresos del trabajo por cuenta propia. Tax return amendment Los gastos de estudios relacionados con el trabajo también podrían darle derecho a otros beneficios tributarios, tales como el crédito tributario de oportunidad para los estadounidenses y el crédito vitalicio por aprendizaje (vea el capítulo 35). Tax return amendment Es posible que tenga derecho a estos beneficios incluso si no cumple los requisitos indicados anteriormente. Tax return amendment Asimismo, debe tomar en consideración que es posible que sus gastos de estudios relacionados con el trabajo le podrían dar derecho a reclamar más de un beneficio tributario. Tax return amendment Por lo general, puede reclamar cualquier cantidad de beneficios siempre que utilice diferentes gastos para calcular cada uno de ellos. Tax return amendment Cuando calcule sus impuestos, tal vez desee comparar estos beneficios tributarios para elegir el (los) método(s) mediante el (los) cual(es) obtenga el menor impuesto por pagar. Tax return amendment Useful Items - You may want to see: Publicación 463 Travel, Entertainment, Gift, and Car Expenses (Gastos de viaje, entretenimiento, regalos y automóvil), en inglés 970 Tax Benefits for Education (Beneficios tributarios por estudios), en inglés Formulario (e Instrucciones) 2106 Employee Business Expenses (Gastos de negocios del empleado), en inglés 2106-EZ Unreimbursed Employee Business Expenses (Gastos de negocios del empleado no reembolsados), en inglés Anexo A (Formulario 1040) Itemized Deductions (Deducciones detalladas), en inglés Estudios Relacionados con el Trabajo que Reúnen los Requisitos de la Deducción Puede deducir como gastos de negocio los costos de estudios relacionados con el trabajo si éstos reúnen los requisitos de la deducción. Tax return amendment Éstos son estudios que cumplen al menos uno de los dos siguientes requisitos: Su empleador o la ley requiere dichos estudios para mantener su sueldo, situación o trabajo actual. Tax return amendment Los estudios requeridos tienen que servir para un propósito comercial legítimo (bona fide) de su empleador. Tax return amendment Los estudios mantienen o mejoran las destrezas necesarias en su trabajo actual. Tax return amendment No obstante, aun si sus estudios cumplen uno o ambos de los requisitos anteriores, no se considera que dichos estudios estén relacionados con el trabajo ni que reúnen los requisitos de la deducción si: Se requieren para satisfacer los requisitos mínimos de educación de su oficio o negocio actual o Forman parte de un programa de estudios que lo capacitará para un nuevo oficio o negocio. Tax return amendment Puede deducir los costos de los estudios relacionados con el trabajo que reúnen los requisitos de la deducción como gasto de negocios incluso si, al completar dichos estudios, tiene la posibilidad de obtener un título universitario. Tax return amendment Utilice la Figura 27-A, más adelante, para verificar rápidamente si sus estudios reúnen los requisitos. Tax return amendment Estudios Requeridos por el Empleador o por Ley Una vez que haya cumplido los requisitos mínimos de educación para su trabajo, es posible que su empleador o la ley le exija seguir sus estudios. Tax return amendment Se considera que dichos estudios adicionales son estudios relacionados con el trabajo que reúnen los requisitos si se cumplen los tres siguientes requisitos: Se requieren para que mantenga su sueldo, situación o trabajo actual; El requisito sirve un propósito legítimo (bona fide) comercial de su empleador y Los estudios no forman parte de un programa que lo capacitará para un nuevo oficio o negocio. Tax return amendment Si completa más estudios de los requeridos por su empleador o la ley, estos estudios adicionales sólo pueden ser estudios relacionados con el trabajo que reúnen los requisitos de la deducción si mantienen o mejoran las destrezas requeridas en su trabajo actual. Tax return amendment Vea Estudios para Mantener o Mejorar Destrezas , más adelante. Tax return amendment Ejemplo. Tax return amendment Usted es un maestro que ha cumplido los requisitos mínimos para enseñar. Tax return amendment Su empleador le exige que tome un curso universitario adicional cada año para poder seguir con su puesto actual de maestro. Tax return amendment Si los cursos no lo capacitarán para un nuevo oficio o negocio, entonces serán estudios relacionados con el trabajo que reúnen los requisitos, incluso si en el futuro recibe una maestría y un aumento de sueldo debido a estos estudios adicionales. Tax return amendment Estudios para Mantener o Mejorar Destrezas Si su empleador o la ley no requiere estudios, éstos pueden ser estudios relacionados con el trabajo que reúnen los requisitos de la deducción sólo si mantienen o mejoran las destrezas necesarias en su trabajo actual. Tax return amendment Éstos pueden incluir cursos de actualización, cursos sobre avances profesionales y cursos académicos o vocacionales. Tax return amendment Ejemplo. Tax return amendment Usted repara televisores, radios y sistemas estereofónicos para la tienda XYZ. Tax return amendment Para mantenerse al corriente de los últimos avances en su profesión, toma cursos especiales de servicios de radio y sistemas estereofónicos. Tax return amendment Estos cursos mantienen y mejoran las destrezas requeridas en su trabajo. Tax return amendment Mantenimiento de destrezas versus capacitación para un empleo nuevo. Tax return amendment   Los estudios para mantener o mejorar destrezas que se requieren en su trabajo actual no son estudios que reúnen los requisitos de la deducción si también lo capacitarán para un nuevo oficio o negocio. Tax return amendment Estudios durante ausencia temporal. Tax return amendment   Si deja de trabajar durante un año o menos para cursar estudios con el fin de mantener o mejorar las destrezas necesarias en su trabajo actual y luego regresa a su trabajo y desempeña las mismas labores generales, su ausencia se considera temporal. Tax return amendment Los estudios cursados durante una ausencia temporal son estudios relacionados con el trabajo que cumplen los requisitos de la deducción si mantienen o mejoran las destrezas necesarias en su trabajo actual. Tax return amendment Ejemplo. Tax return amendment Deja su trabajo de investigación en biología para convertirse en estudiante de posgrado de biología a tiempo completo durante un año. Tax return amendment Si regresa a trabajar en investigación en biología después de concluir los cursos, los estudios se relacionan con su trabajo actual incluso si no regresa a trabajar para el mismo empleador. Tax return amendment Estudios durante ausencia indefinida. Tax return amendment   Si deja de trabajar durante más de un año, su ausencia del trabajo se considera indefinida. Tax return amendment Se considera que los estudios cursados durante una ausencia indefinida, aun si mantienen o mejoran las destrezas necesarias en el trabajo del cual se ausenta, lo capacitan para un nuevo oficio o negocio. Tax return amendment Por lo tanto, no son estudios relacionados con el trabajo que reúnan los requisitos de la deducción. Tax return amendment Estudios para Satisfacer los Requisitos Mínimos Los estudios necesarios para cumplir los requisitos mínimos de educación para su oficio o negocio actual no son estudios relacionados con el trabajo que reúnan los requisitos de la deducción. Tax return amendment Los requisitos mínimos de educación se determinan a través de: Leyes y reglamentos; Normas de su profesión, oficio o negocio y Su empleador. Tax return amendment Una vez que haya cumplido los requisitos mínimos de educación vigentes cuando se le contrató, no tiene que cumplir nuevos requisitos mínimos de educación. Tax return amendment Esto significa que si los requisitos mínimos cambian después de que haya sido contratado, los estudios necesarios para satisfacer los nuevos requisitos pueden ser estudios que reúnen los requisitos de la deducción. Tax return amendment No ha cumplido los requisitos mínimos de educación de su oficio o negocio sólo porque ya está realizando el trabajo. Tax return amendment Ejemplo 1. Tax return amendment Es estudiante de ingeniería a tiempo completo. Tax return amendment Aunque no ha recibido su título o certificación, trabaja a tiempo parcial como ingeniero en una empresa que lo contratará como ingeniero a tiempo completo después de que finalice sus estudios universitarios. Tax return amendment Aunque sus cursos universitarios de ingeniería mejoran sus destrezas en su trabajo actual, también se requieren para cumplir los requisitos laborales mínimos para contratar a un ingeniero a tiempo completo. Tax return amendment Estos estudios no son estudios relacionados con el trabajo que reúnen los requisitos de la deducción. Tax return amendment Ejemplo 2. Tax return amendment Es contador y ha cumplido con los requisitos mínimos de educación de su empleador. Tax return amendment Posteriormente, éste cambia los requisitos mínimos de educación y requiere que tome cursos universitarios para mantener su trabajo. Tax return amendment Estos cursos adicionales pueden ser estudios relacionados con el trabajo que reúnen los requisitos de la deducción porque ya ha cumplido los requisitos mínimos vigentes al momento de su contratación. Tax return amendment Requisitos para los Docentes Por lo general, los estados o distritos escolares establecen los requisitos mínimos de educación para los docentes. Tax return amendment El requisito es el título universitario o la cantidad mínima de horas de estudio universitario que suele exigirse para la contratación de una persona para dicho cargo. Tax return amendment Si no existen requisitos, habrá cumplido los requisitos mínimos de educación cuando pase a ser miembro del cuerpo docente. Tax return amendment La determinación de si usted es miembro del cuerpo docente de una institución educativa tiene que ser hecha en base de las prácticas particulares de dicha institución. Tax return amendment Por lo general, se le considerará miembro del cuerpo docente si se da una o más de las siguientes condiciones: Es profesor titular o catedrático. Tax return amendment Sus años de servicio se acreditan para obtener el cargo académico o cátedra. Tax return amendment Tiene un voto en las decisiones del cuerpo docente. Tax return amendment Su institución académica hace aportaciones en nombre suyo a un plan de jubilación que no sea el Seguro Social o un programa similar. Tax return amendment Ejemplo 1. Tax return amendment La ley en el estado donde vive exige que los maestros novatos de escuela secundaria tengan un título universitario, incluidos 10 cursos de educación profesional. Tax return amendment Asimismo, para mantener su trabajo, un maestro tiene que realizar un quinto año de capacitación dentro de un plazo de 10 años a partir de la fecha de contratación. Tax return amendment Si la escuela empleadora certifica ante el Departamento de Educación estatal que no puede encontrar maestros calificados, la escuela puede contratar a personas con sólo 3 años de estudios universitarios. Tax return amendment No obstante, para mantener su trabajo, estos maestros tienen que obtener un título universitario y completar los cursos de educación profesional requeridos dentro de un plazo de 3 años. Tax return amendment De acuerdo con lo anterior, el título universitario, incluya o no los 10 cursos de educación profesional, se considera el requisito mínimo de educación para calificar como maestro en el estado donde vive. Tax return amendment Si posee toda la educación requerida, a excepción del quinto año, ha cumplido los requisitos mínimos de educación. Tax return amendment El quinto año de capacitación se considera estudios relacionados con el trabajo que reúnen los requisitos de la deducción a menos que forme parte de un programa de estudios que lo capacitará para un nuevo oficio o negocio. Tax return amendment Figura 27–A. Tax return amendment ¿Reúnen los Requisitos sus Estudios Relacionados con el Trabajo? Please click here for the text description of the image. Tax return amendment Figura 27−A. Tax return amendment ¿Reúnen los requisitos sus estudios relacionados con el trabajo? Ejemplo 2. Tax return amendment Suponga que se dan los mismos hechos que en el Ejemplo 1, excepto que tiene título universitario y sólo seis cursos de educación profesional. Tax return amendment Los cuatro cursos adicionales pueden ser estudios relacionados con el trabajo que reúnen los requisitos de la deducción. Tax return amendment Aunque no tiene todos los cursos requeridos, ya ha cumplido los requisitos mínimos de educación. Tax return amendment Ejemplo 3. Tax return amendment Suponga que se dan los mismos hechos que en el Ejemplo 1, excepto que lo han contratado con sólo 3 años de estudios universitarios. Tax return amendment Los cursos que tome para lograr un título (incluso en el campo de enseñanza) no son estudios relacionados con el trabajo que reúnen los requisitos de la deducción. Tax return amendment Éstos se requieren para cumplir los requisitos mínimos de educación para trabajar como maestro. Tax return amendment Ejemplo 4. Tax return amendment Tiene un título universitario y trabaja como instructor temporal en una universidad. Tax return amendment Al mismo tiempo, toma cursos de posgrado para obtener un título superior. Tax return amendment Las reglas de la universidad estipulan que puede pasar a ser miembro del cuerpo docente sólo si obtiene un posgrado. Tax return amendment Además, puede mantener su trabajo como instructor sólo si demuestra un avance satisfactorio para obtener este título. Tax return amendment No ha cumplido los requisitos mínimos de educación para ser miembro del cuerpo docente. Tax return amendment Los cursos de posgrado no son estudios relacionados con el trabajo que reúnen los requisitos de la deducción. Tax return amendment Licencia en un nuevo estado. Tax return amendment   Una vez que haya cumplido los requisitos mínimos de educación para maestros de su estado, se considera que ha cumplido los requisitos mínimos de educación en todos los estados. Tax return amendment Esto se aplica incluso si tiene que cursar estudios adicionales para recibir la licencia en otro estado. Tax return amendment Los estudios adicionales que necesite son estudios relacionados con el trabajo que reúnen los requisitos para la deducción. Tax return amendment Ya ha cumplido los requisitos mínimos de educación para enseñar. Tax return amendment Enseñar en otro estado no constituye un nuevo oficio o negocio. Tax return amendment Ejemplo. Tax return amendment Posee una licencia permanente para enseñar en el Estado A y ha trabajado como maestro en ese estado durante varios años. Tax return amendment Se muda al Estado B y lo contratan inmediatamente como maestro. Tax return amendment Sin embargo, tiene que realizar ciertos cursos prescritos para obtener una licencia permanente para enseñar en el Estado B. Tax return amendment Estos cursos adicionales son estudios relacionados con el trabajo que reúnen los requisitos de la deducción debido a que el puesto de maestro en el Estado B implica el mismo tipo de trabajo general para el cual reunía los requisitos en el Estado A. Tax return amendment Estudios que lo Capacitan para un Nuevo Oficio o Negocio Los estudios que forman parte de un programa de estudios a fin de capacitarlo para un nuevo oficio o negocio no están relacionados con el trabajo y no reúnen los requisitos de la deducción. Tax return amendment Esto es aplicable incluso si no tiene intención de ingresar en ese oficio o negocio. Tax return amendment Si es empleado, un cambio de deberes que implique el mismo tipo de trabajo general no es un nuevo oficio o negocio. Tax return amendment Ejemplo 1. Tax return amendment Es contador. Tax return amendment Su empleador le exige que saque un título en derecho corriendo con sus propios gastos. Tax return amendment Se inscribe en una escuela de derecho con la intención de cursar el plan de estudios típico para lograr un título en derecho. Tax return amendment Aun si su intención no es ser abogado, los estudios no reúnen los requisitos de la deducción debido a que el título en derecho lo capacitará para un nuevo oficio o negocio. Tax return amendment Ejemplo 2. Tax return amendment Es médico de medicina general. Tax return amendment Toma un curso de dos semanas para revisar los avances en diversos campos especializados de la medicina. Tax return amendment El curso no lo capacita para una nueva profesión. Tax return amendment Se considera que está relacionado con el trabajo y reúne los requisitos de la deducción porque mantiene o mejora las destrezas requeridas en su profesión actual. Tax return amendment Ejemplo 3. Tax return amendment Durante su trabajo en la práctica privada de psiquiatría, ingresa a un programa para estudiar y capacitarse en un instituto de psicoanálisis acreditado. Tax return amendment El programa lo capacitará para practicar el psicoanálisis. Tax return amendment La formación en psicoanálisis no lo capacitará para una nueva profesión. Tax return amendment Está relacionada con el trabajo y reúne los requisitos de la deducción porque mantiene o mejora las destrezas necesarias en su profesión actual. Tax return amendment Curso de preparación para el examen de reválida de derecho o para el examen para contadores públicos autorizados Los cursos de preparación para el examen de reválida para ejercer la abogacía o el examen para contadores públicos autorizados (CPA, por sus siglas en inglés) no son estudios relacionados con el trabajo que cumplan los requisitos. Tax return amendment Forman parte de un programa de estudios que puede capacitarlo para una nueva profesión. Tax return amendment Deberes Magisteriales y Afines Todos los deberes magisteriales y deberes afines se consideran relativamente el mismo tipo de trabajo. Tax return amendment Un cambio de deberes de cualquiera de las siguientes maneras no se considera un cambio a una nueva ocupación: Maestro de escuela primaria a maestro de escuela secundaria. Tax return amendment Maestro de una asignatura, como biología, a maestro de otra asignatura, como arte. Tax return amendment Maestro a consejero académico. Tax return amendment Maestro a administrador escolar. Tax return amendment Qué Gastos se Pueden Deducir Si sus estudios satisfacen los requisitos descritos anteriormente en Estudios Relacionados con el Trabajo que Reúnen los Requisitos de la Deducción , por lo general, puede deducir sus gastos de estudios como gastos de negocios. Tax return amendment Si no trabaja por cuenta propia, puede deducir gastos de negocios sólo si detalla sus deducciones. Tax return amendment No puede deducir gastos relacionados con ingresos exentos ni excluidos de impuestos. Tax return amendment Gastos deducibles. Tax return amendment   Se pueden deducir los siguientes gastos de estudios: Matrícula, libros, útiles escolares, cuotas de laboratorio y artículos similares. Tax return amendment Ciertos costos de transporte y viajes. Tax return amendment Otros gastos de estudios, como costos de investigación y de procesamiento de palabras (mecanografía) al escribir un ensayo o tésis como parte de un programa de estudios. Tax return amendment Gastos no deducibles. Tax return amendment   No puede deducir sus gastos personales o de capital. Tax return amendment Por ejemplo, no puede deducir el valor en dólares de un período de vacaciones o permiso anual (vacaciones remuneradas) que toma para asistir a clases. Tax return amendment Esta cantidad es un gasto personal. Tax return amendment Reembolso no reclamado. Tax return amendment   Aun si no reclama reembolsos a los que tiene derecho a recibir de su empleador, no puede deducir los gastos correspondientes a ese reembolso no reclamado. Tax return amendment Ejemplo. Tax return amendment Su empleador acuerda pagar sus gastos de estudios si usted presenta un vale que muestre sus gastos. Tax return amendment Usted no presenta un vale y no se los reembolsan. Tax return amendment Como no presentó un vale, no puede deducir los gastos en su declaración de impuestos. Tax return amendment Gastos de Transporte Si sus estudios reúnen los requisitos, puede deducir los costos de transporte locales en los que tiene que incurrir para viajar directamente del trabajo a la escuela. Tax return amendment Si tiene un trabajo habitual y asiste a la escuela de forma temporal, también puede deducir los costos de regreso de la escuela a su domicilio. Tax return amendment Asistencia temporal. Tax return amendment   Asiste a la escuela de manera temporal si alguna de las siguientes situaciones corresponde a su caso: Se espera de manera realista que su asistencia a la escuela dure 1 año o menos y en realidad dura 1 año o menos. Tax return amendment Al principio, se espera de manera realista que su asistencia a la escuela dure 1 año o menos, pero posteriormente es factible que dure más de 1 año. Tax return amendment Su asistencia es temporal hasta la fecha en la que determine que durará más de 1 año. Tax return amendment Nota: Si se encuentra en la situación (1) o (2), su asistencia no es temporal si los hechos y las circunstancias indican lo contrario. Tax return amendment Asistencia no temporal. Tax return amendment   No asiste a la escuela de manera temporal si alguna de las siguientes situaciones le corresponde: Se espera de manera realista que su asistencia a la escuela dure más de 1 año. Tax return amendment No importa cuánto tiempo de hecho asista. Tax return amendment Al principio, se espera de manera realista que su asistencia a la escuela dure 1 año o menos, pero posteriormente se espera que dure más de 1 año. Tax return amendment Su asistencia no es temporal después de la fecha en la que se determine que durará más de 1 año. Tax return amendment Gastos de Transporte Deducibles Si trabaja de manera habitual y se dirige directamente de su domicilio a la escuela de manera temporal, puede deducir los costos del viaje de ida y regreso entre su domicilio y la escuela. Tax return amendment Esto es aplicable sin importar la ubicación de dicho lugar, la distancia recorrida o si asiste a cursos en dicho lugar en días no laborables. Tax return amendment Los gastos de transporte incluyen los costos reales de autobús, metro, taxi u otras tarifas, así como los costos del uso de su automóvil. Tax return amendment Los gastos de transporte no incluyen cantidades gastadas por viaje, comidas o alojamiento cuando pasa la noche fuera de su casa. Tax return amendment Ejemplo 1. Tax return amendment Trabaja habitualmente en una ciudad cercana y viaja directamente del trabajo a su domicilio. Tax return amendment Asimismo, asiste a la escuela cada noche entre semana durante 3 meses para tomar un curso que mejore sus destrezas laborales. Tax return amendment Dado que asiste a una escuela de forma temporal, puede deducir sus gastos diarios de transporte de ida y regreso entre su domicilio y la escuela. Tax return amendment Esto es aplicable independientemente de la distancia recorrida. Tax return amendment Ejemplo 2. Tax return amendment Suponga que se dan los mismos hechos que en el Ejemplo 1, salvo que algunas noches se dirige directamente del trabajo a la escuela y luego a su domicilio. Tax return amendment Puede deducir sus gastos de transporte desde su lugar de trabajo habitual a la escuela y luego al domicilio. Tax return amendment Ejemplo 3. Tax return amendment Suponga que se dan los mismos hechos que en el Ejemplo 1, excepto que asiste a la escuela durante 9 meses todos los sábados, los cuales no son días laborables. Tax return amendment Dado que asiste a la escuela de manera temporal, puede deducir sus gastos de transporte de ida y regreso entre su casa y la escuela. Tax return amendment Ejemplo 4. Tax return amendment Suponga que se dan los mismos hechos que en el Ejemplo 1, excepto que asiste a clases dos veces a la semana durante 15 meses. Tax return amendment Dado que su asistencia a la escuela no se considera temporal, no puede deducir sus gastos de transporte entre su casa y la escuela. Tax return amendment Si se dirige a la escuela directamente desde el trabajo, puede deducir los gastos de transporte de ida desde el trabajo a la escuela. Tax return amendment Si del trabajo se dirige a su casa y luego a la escuela y regresa a su casa, sus gastos de transporte no pueden ser mayores que los gastos en los que hubiese incurrido de haber viajado directamente del trabajo a la escuela. Tax return amendment Uso de su automóvil. Tax return amendment   Si usa su automóvil (propio o arrendado) para viajar a la escuela, puede deducir sus gastos reales o utilizar la tarifa estándar de millaje para calcular la cantidad que puede deducir. Tax return amendment La tarifa estándar por millas recorridas desde el 1 de enero de 2013 hasta el 31 de diciembre de 2013 es 56½ centavos por milla. Tax return amendment Independientemente de los métodos que escoja, también puede deducir cargos de estacionamiento y peajes. Tax return amendment Vea el capítulo 26 para obtener información acerca de la deducción de sus gastos reales por el uso de un automóvil. Tax return amendment Gastos de Viaje Puede deducir gastos de viajes, comidas (vea Límite del 50% del costo de comidas , más adelante) y alojamiento si viaja de un día a otro principalmente para realizar estudios con derecho a deducción relacionados con el trabajo. Tax return amendment Los gastos de viaje para estudios relacionados con el trabajo que reúnen los requisitos de la deducción reciben el mismo trato tributario que los gastos de viaje para otros propósitos de negocios del empleado. Tax return amendment Para más información, vea el capítulo 26. Tax return amendment No puede deducir gastos de actividades personales, como turismo, visitas o entretenimiento. Tax return amendment Viajes principalmente con fines personales. Tax return amendment   Si su viaje fuera de casa es principalmente con fines personales, no puede deducir todos sus gastos de viaje, comidas o alojamiento. Tax return amendment Sólo puede deducir sus gastos de alojamiento y el 50% de sus gastos de comidas durante el período en el que asista a actividades de educación que reúnen los requisitos. Tax return amendment   El determinar si el propósito del viaje es principalmente personal o para estudios depende de los hechos y las circunstancias. Tax return amendment Un factor importante es la comparación del tiempo dedicado a actividades personales con el tiempo dedicado a actividades de educación. Tax return amendment Si dedica más tiempo a actividades personales, el viaje se considera principalmente para estudios sólo si puede demostrar una razón importante y no personal de por qué viajó a un lugar específico. Tax return amendment Ejemplo 1. Tax return amendment Juan trabaja en Newark, Nueva Jersey. Tax return amendment Viajó a Chicago para tomar un curso de una semana, a solicitud de su empleador, que puede deducir de sus impuestos. Tax return amendment Su razón principal para viajar a Chicago fue el curso. Tax return amendment Durante su estadía, realizó un viaje de turismo, salió a divertirse con algunos amigos y realizó un viaje adicional por el día a Pleasantville. Tax return amendment Dado que el viaje era principalmente de negocios, Juan puede deducir su boleto aéreo de ida y vuelta a Chicago. Tax return amendment No puede deducir los gastos de transporte de su viaje a Pleasantville. Tax return amendment Sólo puede deducir las comidas (conforme al límite del 50%) y alojamiento relacionados con sus actividades educativas. Tax return amendment Ejemplo 2. Tax return amendment Susana trabaja en Boston. Tax return amendment Asistió a una universidad en Michigan a fin de tomar un curso para su trabajo. Tax return amendment El curso está relacionado con el trabajo y reúne los requisitos de la deducción. Tax return amendment Tomó un curso, que corresponde a un cuarto de la carga de estudios a tiempo completo. Tax return amendment El resto del tiempo lo dedicó a actividades personales. Tax return amendment Sus razones para tomar el curso en Michigan fueron personales. Tax return amendment El viaje de Susana es principalmente personal, ya que tres cuartos de su tiempo se consideran tiempo personal. Tax return amendment No puede deducir el costo de su boleto de tren de ida y regreso a Michigan. Tax return amendment Puede deducir un cuarto del costo de las comidas (conforme al límite del 50%) y del alojamiento del período en que asistió a la universidad. Tax return amendment Ejemplo 3. Tax return amendment David trabaja en Nashville y recientemente viajó a California para asistir a un seminario de 2 semanas. Tax return amendment El seminario está relacionado con el trabajo y reúne los requisitos de la deducción. Tax return amendment Durante su estadía, dedicó 8 semanas adicionales a actividades personales. Tax return amendment Los hechos, incluida la estadía adicional de 8 semanas, demuestran que su finalidad principal era tomarse unas vacaciones. Tax return amendment David no puede deducir su boleto de avión de ida y vuelta ni sus comidas y alojamiento durante las 8 semanas. Tax return amendment Sólo puede deducir sus gastos por comida (sujeto al límite del 50%) y alojamiento durante las 2 semanas que asistió al seminario. Tax return amendment Cruceros y congresos. Tax return amendment   Algunos cruceros y congresos ofrecen seminarios o cursos como parte de su itinerario. Tax return amendment Aun si los seminarios o cursos están relacionados con el trabajo, su deducción por viaje puede verse limitada. Tax return amendment Esto es aplicable a: Viajes en buque transatlántico, crucero u otra forma de transporte marítimo de lujo y Congresos fuera del área de Norteamérica. Tax return amendment   Si desea consultar más acerca de los límites de deducciones de gastos de viaje que sean aplicables a cruceros y congresos, vea Luxury Water Travel (Viajes en buques de lujo) y Conventions (Congresos) en el capítulo 1 de la Publicación 463, en inglés. Tax return amendment Límite del 50% del costo de comidas. Tax return amendment   Sólo puede deducir el 50% del costo de sus comidas cuando viaja fuera de casa para realizar estudios relacionados con el trabajo que reúnan los requisitos de la deducción. Tax return amendment No se le pueden haber reembolsado los gastos por las comidas. Tax return amendment   Los empleados tienen que usar el Formulario 2106 o el Formulario 2106-EZ para aplicar el límite del 50%. Tax return amendment Viajes con Fines Educativos No puede deducir el costo de sus viajes con fines educativos, incluso si están directamente relacionados con los deberes de su trabajo o negocio. Tax return amendment Ejemplo. Tax return amendment Usted es maestro de francés. Tax return amendment Durante una ausencia sabática otorgada para viajar, recorrió Francia para mejorar sus conocimientos del francés. Tax return amendment Elige su itinerario y la mayoría de sus actividades con el fin de mejorar sus destrezas lingüísticas en francés. Tax return amendment No puede deducir sus gastos de viaje como gastos de estudios. Tax return amendment Esto es aplicable aunque haya dedicado la mayor parte del tiempo a aprender francés visitando escuelas y familias francesas, asistiendo a películas u obras de teatro y participando en actividades similares. Tax return amendment No se Permiten Beneficios Dobles No se le permite hacer lo siguiente: Deducir los gastos de estudios relacionados con el trabajo como gastos de negocios si deduce estos gastos conforme con cualquier otra disposición de la ley, por ejemplo, la deducción de matrículas y cuotas (vea el capítulo 35). Tax return amendment Deducir los gastos de estudios relacionados con el trabajo pagados con fondos de ayuda para los estudios provistos por el empleador, subvención o beca libre de impuestos. Tax return amendment Vea Ajustes a Gastos de Estudios Relacionados con el Trabajo que Reúnen los Requisitos de la Deducción , a continuación. Tax return amendment Ajustes a Gastos de Estudios Relacionados con el Trabajo que Reúnen los Requisitos de la Deducción Si paga gastos de estudios relacionados con el trabajo que reúnen los requisitos de la deducción con determinados fondos exentos de impuestos, no puede reclamar una deducción por estas cantidades. Tax return amendment Tiene que reducir la cantidad de los gastos que reúnen los requisitos por la cantidad de tales gastos que le pueden corresponder a la asistencia para estudios exenta de impuestos. Tax return amendment Para más información, vea el capítulo 12 de la Publicación 970, en inglés. Tax return amendment La asistencia para estudios exenta de impuestos incluye: La parte exenta de impuestos de becas de estudios y becas de investigación (vea el capítulo 1 de la Publicación 970, en inglés); La parte exenta de impuestos de las subvenciones federales Pell (vea el capítulo 1 de la Publicación 970, en inglés); La parte exenta de impuestos de la asistencia para estudios provista por el empleador (vea el capítulo 11 de la Publicación 970, en inglés); Asistencia para estudios destinada a veteranos (vea el capítulo 1 de la Publicación 970, en inglés) y Cualquier otro pago no gravable (libre de impuestos) (que no sean regalos o herencias) que reciba como asistencia para los estudios. Tax return amendment Cantidades que no reducen los gastos de estudios relacionados con el trabajo que reúnen los requisitos de la deducción. Tax return amendment   No reduzca los gastos de estudios relacionados con el trabajo que reúnen los requisitos de la deducción las cantidades pagadas con fondos que el estudiante reciba como: Un pago por servicios, como salarios; Un préstamo; Un regalo; Una herencia o Un retiro de la cuenta de ahorros personal del estudiante. Tax return amendment   Tampoco reduzca la cantidad de los gastos de estudios relacionados con el trabajo que reúnen los requisitos de la deducción por la cantidad de una beca de estudios o beca de investigación declarada como ingreso en la declaración de impuestos del estudiante ni becas que, según lo establecido, no se puedan aplicar a gastos de estudios relacionados con el trabajo que reúnen los requisitos de la deducción. Tax return amendment Reembolsos El trato tributario que dé a los reembolsos depende del acuerdo que tenga con su empleador. Tax return amendment Existen dos tipos básicos de acuerdos de reembolso: planes con rendición de cuentas y planes sin rendición de cuentas. Tax return amendment Puede determinar el tipo de plan mediante el cual se le reembolsa según la manera en que se declara el reembolso en su Formulario W-2. Tax return amendment Para información sobre cómo tratar los reembolsos bajo planes con rendición de cuentas y planes sin rendición de cuentas, vea Reembolsos en el capítulo 26. Tax return amendment Cómo Deducir Gastos de Negocios Las personas que trabajan por cuenta propia y los empleados declaran los gastos de negocios de manera diferente. Tax return amendment La siguiente información explica qué formularios tiene que usar para deducir como gasto de negocios el costo de sus estudios relacionados con el trabajo que reúnen los requisitos de la deducción. Tax return amendment Personas que Trabajan por Cuenta Propia Si trabaja por cuenta propia, declare el costo de sus estudios relacionados con el trabajo que reúnen los requisitos de la deducción en el formulario correspondiente que se utilizó para declarar su ingreso de negocio y gastos (generalmente en el Anexo C, C-EZ o F). Tax return amendment Si sus gastos de estudios incluyen gastos de automóvil o camión, viajes o comidas, declare estos gastos de la misma forma en la que declara los demás gastos de negocios para esas partidas. Tax return amendment Vea las instrucciones del formulario que presente para obtener información acerca de cómo completarlo. Tax return amendment Empleados Si es empleado, puede deducir el costo de estudios relacionados con el trabajo que reúnen los requisitos de la deducción sólo si: No recibió (y no tuvo derecho a recibir) reembolsos de su empleador; Se le reembolsó conforme a un plan sin rendición de cuentas (la cantidad se incluye en el recuadro 1 del Formulario W-2) o Recibió un reembolso conforme a un plan con rendición de cuentas, pero la cantidad recibida fue menor que sus gastos por los cuales usted reclamó un reembolso. Tax return amendment Si le corresponde el punto (1) o (2), puede deducir la totalidad del costo que reúne los requisitos de la deducción. Tax return amendment Si le corresponde el punto (3), puede deducir sólo los costos mayores que su reembolso que reúnen los requisitos de la deducción. Tax return amendment Para deducir como gasto de negocios el costo de sus estudios relacionados con el trabajo que reúnen los requisitos de la deducción, incluya la cantidad con su deducción para todos los demás gastos de negocios del empleado en la línea 21 del Anexo A (Formulario 1040). Tax return amendment (Más adelante se explican las reglas especiales para gastos de ciertos artistas del espectáculo y funcionarios a los que se les pagan honorarios y para gastos de trabajo relacionados con un impedimento). Tax return amendment Esta deducción (con la excepción de los gastos del trabajo relacionados con el impedimento de personas discapacitadas) está sujeta al límite de ingreso bruto ajustado del 2% aplicable a la mayoría de las deducciones detalladas misceláneas. Tax return amendment Vea el capítulo 28. Tax return amendment Formulario 2106 o 2106-EZ. Tax return amendment   Para calcular su deducción con respecto a los gastos de negocios del empleado, incluidos los estudios relacionados con el trabajo que reúnen los requisitos de la deducción, por lo general tiene que completar el Formulario 2106 o el Formulario 2106-EZ. Tax return amendment No se requiere el formulario. Tax return amendment   No complete el Formulario 2106 ni el Formulario 2106-EZ si: Las cantidades incluidas en el recuadro 1 de su Formulario W-2 no se consideran reembolsos y No declara gastos de viaje, transporte, comidas o entretenimiento. Tax return amendment   Si cumple los dos requisitos anteriores, anote los gastos directamente en la línea 21 del Anexo A (Formulario 1040). Tax return amendment (Más adelante se explican las reglas especiales para gastos de ciertos artistas del espectáculo y funcionarios a los que se les pagan honorarios y para gastos de trabajo relacionados con un impedimento). Tax return amendment Uso del Formulario 2106-EZ. Tax return amendment   Este formulario es más corto y fácil de usar que el Formulario 2106. Tax return amendment Por lo general, puede usar este formulario si: Todos los reembolsos, si los hubiera, se incluyeron en el recuadro 1 de su Formulario W-2 y Utiliza la tarifa estándar por millas si declara gastos de vehículo. Tax return amendment   Si no cumple estos dos requisitos, utilice el Formulario 2106. Tax return amendment Artistas del Espectáculo y Funcionarios a los que se les Pagan Honorarios Si es artista del espectáculo que reúne los requisitos o funcionario del gobierno estatal (o local) que recibe su pago total o en parte de honorarios, puede deducir el costo de sus estudios relacionado con el trabajo que reúne los requisitos de la deducción como ajuste al ingreso bruto en lugar de una deducción detallada. Tax return amendment Incluya el costo de sus estudios relacionados con el trabajo que reúnen los requisitos de la deducción junto con todos los demás gastos de negocios del empleado y anote el total en la línea 24 del Formulario 1040. Tax return amendment No tiene que detallar sus deducciones en el Anexo A (Formulario 1040) y, por lo tanto, la deducción no está sujeta al límite de ingreso bruto ajustado del 2%. Tax return amendment Tiene que completar el Formulario 2106 o 2106-EZ para calcular su deducción, incluso si cumple los requisitos descritos anteriormente bajo No se requiere el formulario . Tax return amendment Para más información acerca de los artistas del espectáculo que reúnen los requisitos, vea el capítulo 6 de la Publicación 463, en inglés. Tax return amendment Gastos de Trabajo Relacionados con un Impedimento Si está incapacitado y tiene gastos de trabajo relacionados con un impedimento que sean necesarios para permitirle realizar estudios relacionados con el trabajo, que reúnen los requisitos de la deducción, puede deducir estos gastos en la línea 28 del Anexo A (Formulario 1040). Tax return amendment No están sujetos al límite del 2% del ingreso bruto ajustado. Tax return amendment Para deducir estos gastos, tiene que completar el Formulario 2106 o 2106-EZ, aun si cumple los requisitos descritos anteriormente en No se requiere el formulario . Tax return amendment Para más información acerca de gastos de trabajo relacionados con un impedimento, vea el capítulo 6 de la Publicación 463, en inglés. Tax return amendment Documentación Tiene que mantener documentación como comprobante de las deducciones reclamadas en su declaración de impuestos. Tax return amendment Por lo general, debe mantener su documentación durante 3 años desde la fecha de presentación de la declaración y de haber reclamado la deducción. Tax return amendment Para obtener información específica acerca de cómo mantener documentación de los gastos de negocios, vea Mantenimiento de Documentación en el capítulo 26. Tax return amendment Prev  Up  Next   Home   More Online Publications