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Taxes deduction 4. Taxes deduction Reporting Gains and Losses Table of Contents Introduction Topics - This chapter discusses: Useful Items - You may want to see: Information Returns Schedule D and Form 8949Long and Short Term Net Gain or Loss Treatment of Capital Losses Capital Gains Tax Rates Form 4797Mark-to-market election. Taxes deduction Introduction This chapter explains how to report capital gains and losses and ordinary gains and losses from sales, exchanges, and other dispositions of property. Taxes deduction Although this discussion refers to Schedule D (Form 1040) and Form 8949, many of the rules discussed here also apply to taxpayers other than individuals. Taxes deduction However, the rules for property held for personal use usually will not apply to taxpayers other than individuals. Taxes deduction Topics - This chapter discusses: Information returns Schedule D (Form 1040) Form 4797 Form 8949 Useful Items - You may want to see: Publication 550 Investment Income and Expenses 537 Installment Sales Form (and Instructions) Schedule D (Form 1040) Capital Gains and Losses 1099-B Proceeds From Broker and Barter Exchange Transactions 1099-S Proceeds From Real Estate Transactions 4684 Casualties and Thefts 4797 Sales of Business Property 6252 Installment Sale Income 6781 Gains and Losses from Section 1256 Contracts and Straddles 8824 Like-Kind Exchanges 8949 Sales and Other Dispositions of Capital Assets See chapter 5 for information about getting publications and forms. Taxes deduction Information Returns If you sell or exchange certain assets, you should receive an information return showing the proceeds of the sale. Taxes deduction This information is also provided to the IRS. Taxes deduction Form 1099-B. Taxes deduction If you sold property, such as stocks, bonds, or certain commodities, through a broker, you should receive Form 1099-B, Proceeds From Broker and Barter Exchange Transactions, or a substitute statement from the broker. Taxes deduction Use the Form 1099-B or a substitute statement to complete Form 8949 and/or Schedule D. Taxes deduction Whether or not you receive 1099-B, you must report all taxable sales of stock, bonds, commodities, etc. Taxes deduction on Form 8949 and/or Schedule D, as applicable. Taxes deduction For more information on figuring gains and losses from these transactions, see chapter 4 in Publication 550. Taxes deduction For information on reporting the gains and losses, see the Instructions for Form 8949 and the Instructions for Schedule D (Form 1040). Taxes deduction Form 1099-S. Taxes deduction An information return must be provided on certain real estate transactions. Taxes deduction Generally, the person responsible for closing the transaction (the “real estate reporting person”) must report on Form 1099-S sales or exchanges of the following types of property. Taxes deduction Land (improved or unimproved), including air space. Taxes deduction An inherently permanent structure, including any residential, commercial, or industrial building. Taxes deduction A condominium unit and its related fixtures and common elements (including land). Taxes deduction Stock in a cooperative housing corporation. Taxes deduction If you sold or exchanged any of the above types of property, the “real estate reporting person” must give you a copy of Form 1099-S or a statement containing the same information as the Form 1099-S. Taxes deduction The “real estate reporting person” could include the buyer's attorney, your attorney, the title or escrow company, a mortgage lender, your broker, the buyer's broker, or the person acquiring the biggest interest in the property. Taxes deduction For more information see chapter 4 in Publication 550. Taxes deduction Also, see the Instructions for Form 8949. Taxes deduction Schedule D and Form 8949 Form 8949. Taxes deduction Individuals, corporations, and partnerships, use Form 8949 to report the following. Taxes deduction Sales or exchanges of capital assets, including stocks, bonds, etc. Taxes deduction , and real estate (if not reported on another form or schedule such as Form 4684, 4797, 6252, 6781, or 8824). Taxes deduction Include these transactions even if you did not receive a Form 1099-B or 1099-S. Taxes deduction Gains from involuntary conversions (other than from casualty or theft) of capital assets not held for business or profit. Taxes deduction Nonbusiness bad debts. Taxes deduction Individuals, If you are filing a joint return, complete as many copies of Form 8949 as you need to report all of your and your spouse's transactions. Taxes deduction You and your spouse may list your transactions on separate forms or you may combine them. Taxes deduction However, you must include on your Schedule D the totals from all Forms 8949 for both you and your spouse. Taxes deduction Corporations and electing large partnerships also use Form 8949 to report their share of gain or loss from a partnership, S Corporation, estate or trust. Taxes deduction Business entities meeting certain criteria, may have an exception to some of the normal requirements for completing Form 8949. Taxes deduction See the Instructions for Form 8949. Taxes deduction Schedule D. Taxes deduction Use Schedule D (Form 1040) to figure the overall gain or loss from transactions reported on Form 8949, and to report certain transactions you do not have to report on Form 8949. Taxes deduction Before completing Schedule D, you may have to complete other forms as shown below. Taxes deduction Complete all applicable lines of Form 8949 before completing lines 1b, 2, 3, 8b, 9, or 10 of your applicable Schedule D. Taxes deduction Enter on Schedule D the combined totals from all your Forms 8949. Taxes deduction For a sale, exchange, or involuntary conversion of business property, complete Form 4797 (discussed later). Taxes deduction For a like-kind exchange, complete Form 8824. Taxes deduction See Reporting the exchange under Like-Kind Exchanges in chapter 1. Taxes deduction For an installment sale, complete Form 6252. Taxes deduction See Publication 537. Taxes deduction For an involuntary conversion due to casualty or theft, complete Form 4684. Taxes deduction See Publication 547, Casualties, Disasters, and Thefts. Taxes deduction For a disposition of an interest in, or property used in, an activity to which the at-risk rules apply, complete Form 6198, At-Risk Limitations. Taxes deduction See Publication 925, Passive Activity and At-Risk Rules. Taxes deduction For a disposition of an interest in, or property used in, a passive activity, complete Form 8582, Passive Activity Loss Limitations. Taxes deduction See Publication 925. Taxes deduction For gains and losses from section 1256 contracts and straddles, complete Form 6781. Taxes deduction See Publication 550. Taxes deduction Personal-use property. Taxes deduction Report gain on the sale or exchange of property held for personal use (such as your home) on Form 8949 and Schedule D (Form 1040), as applicable. Taxes deduction Loss from the sale or exchange of property held for personal use is not deductible. Taxes deduction But if you had a loss from the sale or exchange of real estate held for personal use for which you received a Form 1099-S, report the transaction on Form 8949 and Schedule D, even though the loss is not deductible. Taxes deduction See the Instructions for Schedule D (Form 1040) and the Instructions for Form 8949 for information on how to report the transaction. Taxes deduction Long and Short Term Where you report a capital gain or loss depends on how long you own the asset before you sell or exchange it. Taxes deduction The time you own an asset before disposing of it is the holding period. Taxes deduction If you received a Form 1099-B, (or substitute statement) box 1c may help you determine whether the gain or loss is short-term or long-term. Taxes deduction If you hold a capital asset 1 year or less, the gain or loss from its disposition is short term. Taxes deduction Report it in Part I of Form 8949 and/or Schedule D, as applicable. Taxes deduction If you hold a capital asset longer than 1 year, the gain or loss from its disposition is long term. Taxes deduction Report it in Part II of Form 8949 and/or Schedule D, as applicable. Taxes deduction Table 4-1. Taxes deduction Do I Have a Short-Term or Long-Term Gain or Loss? IF you hold the property. Taxes deduction . Taxes deduction . Taxes deduction THEN you have a. Taxes deduction . Taxes deduction . Taxes deduction 1 year or less, Short-term capital gain or loss. Taxes deduction More than 1 year, Long-term capital gain or loss. Taxes deduction These distinctions are essential to correctly arrive at your net capital gain or loss. Taxes deduction Capital losses are allowed in full against capital gains plus up to $3,000 of ordinary income. Taxes deduction See Capital Gains Tax Rates, later. Taxes deduction Holding period. Taxes deduction To figure if you held property longer than 1 year, start counting on the day following the day you acquired the property. Taxes deduction The day you disposed of the property is part of your holding period. Taxes deduction Example. Taxes deduction If you bought an asset on June 19, 2012, you should start counting on June 20, 2012. Taxes deduction If you sold the asset on June 19, 2013, your holding period is not longer than 1 year, but if you sold it on June 20, 2013, your holding period is longer than 1 year. Taxes deduction Patent property. Taxes deduction If you dispose of patent property, you generally are considered to have held the property longer than 1 year, no matter how long you actually held it. Taxes deduction For more information, see Patents in chapter 2. Taxes deduction Inherited property. Taxes deduction If you inherit property, you are considered to have held the property longer than 1 year, regardless of how long you actually held it. Taxes deduction Installment sale. Taxes deduction The gain from an installment sale of an asset qualifying for long-term capital gain treatment in the year of sale continues to be long term in later tax years. Taxes deduction If it is short term in the year of sale, it continues to be short term when payments are received in later tax years. Taxes deduction The date the installment payment is received determines the capital gains rate that should be applied not the date the asset was sold under an installment contract. Taxes deduction Nontaxable exchange. Taxes deduction If you acquire an asset in exchange for another asset and your basis for the new asset is figured, in whole or in part, by using your basis in the old property, the holding period of the new property includes the holding period of the old property. Taxes deduction That is, it begins on the same day as your holding period for the old property. Taxes deduction Example. Taxes deduction You bought machinery on December 4, 2012. Taxes deduction On June 4, 2013, you traded this machinery for other machinery in a nontaxable exchange. Taxes deduction On December 5, 2013, you sold the machinery you got in the exchange. Taxes deduction Your holding period for this machinery began on December 5, 2012. Taxes deduction Therefore, you held it longer than 1 year. Taxes deduction Corporate liquidation. Taxes deduction The holding period for property you receive in a liquidation generally starts on the day after you receive it if gain or loss is recognized. Taxes deduction Profit-sharing plan. Taxes deduction The holding period of common stock withdrawn from a qualified contributory profit-sharing plan begins on the day following the day the plan trustee delivered the stock to the transfer agent with instructions to reissue the stock in your name. Taxes deduction Gift. Taxes deduction If you receive a gift of property and your basis in it is figured using the donor's basis, your holding period includes the donor's holding period. Taxes deduction For more information on basis, see Publication 551, Basis of Assets. Taxes deduction Real property. Taxes deduction To figure how long you held real property, start counting on the day after you received title to it or, if earlier, the day after you took possession of it and assumed the burdens and privileges of ownership. Taxes deduction However, taking possession of real property under an option agreement is not enough to start the holding period. Taxes deduction The holding period cannot start until there is an actual contract of sale. Taxes deduction The holding period of the seller cannot end before that time. Taxes deduction Repossession. Taxes deduction If you sell real property but keep a security interest in it and then later repossess it, your holding period for a later sale includes the period you held the property before the original sale, as well as the period after the repossession. Taxes deduction Your holding period does not include the time between the original sale and the repossession. Taxes deduction That is, it does not include the period during which the first buyer held the property. Taxes deduction Nonbusiness bad debts. Taxes deduction Nonbusiness bad debts are short-term capital losses. Taxes deduction For information on nonbusiness bad debts, see chapter 4 of Publication 550. Taxes deduction Net Gain or Loss The totals for short-term capital gains and losses and the totals for long-term capital gains and losses must be figured separately. Taxes deduction Net short-term capital gain or loss. Taxes deduction Combine your short-term capital gains and losses, including your share of short-term capital gains or losses from partnerships, S corporations, and fiduciaries and any short-term capital loss carryover. Taxes deduction Do this by adding all your short-term capital gains. Taxes deduction Then add all your short-term capital losses. Taxes deduction Subtract the lesser total from the other. Taxes deduction The result is your net short-term capital gain or loss. Taxes deduction Net long-term capital gain or loss. Taxes deduction Follow the same steps to combine your long-term capital gains and losses. Taxes deduction Include the following items. Taxes deduction Net section 1231 gain from Part I, Form 4797, after any adjustment for nonrecaptured section 1231 losses from prior tax years. Taxes deduction Capital gain distributions from regulated investment companies (mutual funds) and real estate investment trusts. Taxes deduction Your share of long-term capital gains or losses from partnerships, S corporations, and fiduciaries. Taxes deduction Any long-term capital loss carryover. Taxes deduction The result from combining these items with other long-term capital gains and losses is your net long-term capital gain or loss. Taxes deduction Net gain. Taxes deduction If the total of your capital gains is more than the total of your capital losses, the difference is taxable. Taxes deduction Different tax rates may apply to the part that is a net capital gain. Taxes deduction See Capital Gains Tax Rates, later. Taxes deduction Net loss. Taxes deduction If the total of your capital losses is more than the total of your capital gains, the difference is deductible. Taxes deduction But there are limits on how much loss you can deduct and when you can deduct it. Taxes deduction See Treatment of Capital Losses, next. Taxes deduction Treatment of Capital Losses If your capital losses are more than your capital gains, you can deduct the difference as a capital loss deduction even if you do not have ordinary income to offset it. Taxes deduction The yearly limit on the amount of the capital loss you can deduct is $3,000 ($1,500 if you are married and file a separate return). Taxes deduction Table 4-2. Taxes deduction Holding Period for Different Types of Acquisitions Type of acquisition: When your holding period starts: Stocks and bonds bought on a securities market Day after trading date you bought security. Taxes deduction Ends on trading date you sold security. Taxes deduction U. Taxes deduction S. Taxes deduction Treasury notes and bonds If bought at auction, day after notification of bid acceptance. Taxes deduction If bought through subscription, day after subscription was submitted. Taxes deduction Nontaxable exchanges Day after date you acquired old property. Taxes deduction Gift If your basis is giver's adjusted basis, same day as giver's holding period began. Taxes deduction If your basis is FMV, day after date of gift. Taxes deduction Real property bought Generally, day after date you received title to the property. Taxes deduction Real property repossessed Day after date you originally received title to the property, but does not include time between the original sale and date of repossession. Taxes deduction Capital loss carryover. Taxes deduction Generally, you have a capital loss carryover if either of the following situations applies to you. Taxes deduction Your net loss is more than the yearly limit. Taxes deduction Your taxable income without your deduction for exemptions is less than zero. Taxes deduction If either of these situations applies to you for 2013, see Capital Losses under Reporting Capital Gains and Losses in chapter 4 of Publication 550 to figure the amount you can carryover to 2014. Taxes deduction Example. Taxes deduction Bob and Gloria Sampson sold property in 2013. Taxes deduction The sale resulted in a capital loss of $7,000. Taxes deduction The Sampsons had no other capital transactions. Taxes deduction On their joint 2013 return, the Sampsons deduct $3,000, the yearly limit. Taxes deduction They had taxable income of $2,000. Taxes deduction The unused part of the loss, $4,000 ($7,000 − $3,000), is carried over to 2014. Taxes deduction If the Sampsons' capital loss had been $2,000, it would not have been more than the yearly limit. Taxes deduction Their capital loss deduction would have been $2,000. Taxes deduction They would have no carryover to 2014. Taxes deduction Short-term and long-term losses. Taxes deduction When you carry over a loss, it retains its original character as either long term or short term. Taxes deduction A short-term loss you carry over to the next tax year is added to short-term losses occurring in that year. Taxes deduction A long-term loss you carry over to the next tax year is added to long-term losses occurring in that year. Taxes deduction A long-term capital loss you carry over to the next year reduces that year's long-term gains before its short-term gains. Taxes deduction If you have both short-term and long-term losses, your short-term losses are used first against your allowable capital loss deduction. Taxes deduction If, after using your short-term losses, you have not reached the limit on the capital loss deduction, use your long-term losses until you reach the limit. Taxes deduction To figure your capital loss carryover from 2013 to 2014 use the Capital Loss Carryover Worksheet in the 2013 Instructions for Schedule D (Form 1040). Taxes deduction Joint and separate returns. Taxes deduction On a joint return, the capital gains and losses of spouses are figured as the gains and losses of an individual. Taxes deduction If you are married and filing a separate return, your yearly capital loss deduction is limited to $1,500. Taxes deduction Neither you nor your spouse can deduct any part of the other's loss. Taxes deduction If you and your spouse once filed separate returns and are now filing a joint return, combine your separate capital loss carryovers. Taxes deduction However, if you and your spouse once filed jointly and are now filing separately, any capital loss carryover from the joint return can be deducted only on the return of the spouse who actually had the loss. Taxes deduction Death of taxpayer. Taxes deduction Capital losses cannot be carried over after a taxpayer's death. Taxes deduction They are deductible only on the final income tax return filed on the decedent's behalf. Taxes deduction The yearly limit discussed earlier still applies in this situation. Taxes deduction Even if the loss is greater than the limit, the decedent's estate cannot deduct the difference or carry it over to following years. Taxes deduction Corporations. Taxes deduction A corporation can deduct capital losses only up to the amount of its capital gains. Taxes deduction In other words, if a corporation has a net capital loss, it cannot be deducted in the current tax year. Taxes deduction It must be carried to other tax years and deducted from capital gains occurring in those years. Taxes deduction For more information, see Publication 542. Taxes deduction Capital Gains Tax Rates The tax rates that apply to a net capital gain are generally lower than the tax rates that apply to other income. Taxes deduction These lower rates are called the maximum capital gains rates. Taxes deduction The term “net capital gain” means the amount by which your net long-term capital gain for the year is more than your net short-term capital loss. Taxes deduction For 2013, the maximum tax rates for individuals are 0%, 15%, 20%, 25%, and 28%. Taxes deduction Also, individuals, use the Qualified Dividends and Capital Gain Worksheet in the Instructions for Form 1040, or the Schedule D Tax Computation Worksheet in the Instructions for Schedule D (Form 1040) (whichever applies) to figure your tax if you have qualified dividends or net capital gain. Taxes deduction For more information, see chapter 4 of Publication 550. Taxes deduction Also see the Instructions for Schedule D (Form 1040). Taxes deduction Unrecaptured section 1250 gain. Taxes deduction Generally, this is the part of any long-term capital gain on section 1250 property (real property) that is due to depreciation. Taxes deduction Unrecaptured section 1250 gain cannot be more than the net section 1231 gain or include any gain otherwise treated as ordinary income. Taxes deduction Use the worksheet in the Schedule D instructions to figure your unrecaptured section 1250 gain. Taxes deduction For more information about section 1250 property and net section 1231 gain, see chapter 3. Taxes deduction Form 4797 Use Form 4797 to report: The sale or exchange of: Property used in your trade or business; Depreciable and amortizable property; Oil, gas, geothermal, or other mineral properties; and Section 126 property. Taxes deduction The involuntary conversion (from other than casualty or theft) of property used in your trade or business and capital assets held in connection with a trade or business or a transaction entered into for profit. Taxes deduction The disposition of noncapital assets (other than inventory or property held primarily for sale to customers in the ordinary course of your trade or business). Taxes deduction The disposition of capital assets not reported on Schedule D. Taxes deduction The gain or loss (including any related recapture) for partners and S corporation shareholders from certain section 179 property dispositions by partnerships (other than electing large partnerships) and S corporations. Taxes deduction The computation of recapture amounts under sections 179 and 280F(b)(2) when the business use of section 179 or listed property decreases to 50% or less. Taxes deduction Gains or losses treated as ordinary gains or losses, if you are a trader in securities or commodities and made a mark-to-market election under Internal Revenue Code section 475(f). Taxes deduction You can use Form 4797 with Form 1040, 1065, 1120, or 1120S. Taxes deduction Section 1231 gains and losses. Taxes deduction Show any section 1231 gains and losses in Part I. Taxes deduction Carry a net gain to Schedule D (Form 1040) as a long-term capital gain. Taxes deduction Carry a net loss to Part II of Form 4797 as an ordinary loss. Taxes deduction If you had any nonrecaptured net section 1231 losses from the preceding 5 tax years, reduce your net gain by those losses and report the amount of the reduction as an ordinary gain in Part II. Taxes deduction Report any remaining gain on Schedule D (Form 1040). Taxes deduction See Section 1231 Gains and Losses in chapter 3. Taxes deduction Ordinary gains and losses. Taxes deduction Show any ordinary gains and losses in Part II. Taxes deduction This includes a net loss or a recapture of losses from prior years figured in Part I of Form 4797. Taxes deduction It also includes ordinary gain figured in Part III. Taxes deduction Mark-to-market election. Taxes deduction If you made a mark-to-market election, you should report all gains and losses from trading as ordinary gains and losses in Part II of Form 4797, instead of as capital gains and losses on Form 8949 and Schedule D (Form 1040). Taxes deduction See the Instructions for Form 4797. Taxes deduction Also see Special Rules for Traders in Securities, in chapter 4 of Publication 550. Taxes deduction Ordinary income from depreciation. Taxes deduction Figure the ordinary income from depreciation on personal property and additional depreciation on real property (as discussed in chapter 3) in Part III. Taxes deduction Carry the ordinary income to Part II of Form 4797 as an ordinary gain. Taxes deduction Carry any remaining gain to Part I as section 1231 gain, unless it is from a casualty or theft. Taxes deduction Carry any remaining gain from a casualty or theft to Form 4684. Taxes deduction Prev Up Next Home More Online Publications
Understanding Your CP124 Notice
We made changes to your excise tax return because we believe there was a miscalculation. As a result of these changes, there is a balance due of less than $1.
What you need to do
- Read your notice carefully — it explains the changes to your tax account. Compare the figures on the notice with your excise tax return.
- If you disagree with our change(s), contact us within 30 days of the date of your notice.
- If you agree with our change(s), correct the copy of your excise tax return that you kept for your records.
- You don’t have to pay if you owe less than $1.
You may want to
- Download copies of the following materials (if they weren’t included with your notice).
Answers to Common Questions
Q. How can I find out what caused my tax return to change?
A. Please contact us at the toll free number listed on the top right corner of your notice for specific information about your tax return.
Q. What should I do if I disagree with the changes you made?
A. If you disagree, contact us at the toll free number listed on the top right corner of your notice or respond in writing within 30 days of the date of the notice. If your response provides us with additional information that justifies a reversal of the change, we’ll reverse the change we made to your account. If you agree with the change, please correct your records and no further action is required.
Tips for next year
Consider filing your excise taxes electronically. Filing online can help you to avoid mistakes and to find credits and deductions for which you may qualify. Learn more about e-file.
Page Last Reviewed or Updated: 24-Jan-2014
Printable samples of this notice (PDF)
Tax publications you may find useful
How to get help
- Call the 1-800 number listed on the top right corner of your notice.
- Authorize someone (e.g., accountant) to contact the IRS on your behalf using Form 2848.
- See if you qualify for help from a Low Income Taxpayer Clinic.
The Taxes Deduction
Taxes deduction Part Six - Cómo Calcular los Impuestos y Créditos Los ocho capítulos de esta sección explican cómo calcular sus impuestos y cómo calcular los impuestos de determinados hijos con ingresos no derivados del trabajo de $2,000 o más. Taxes deduction Explican también créditos tributarios que, a diferencia de las deducciones, se restan directamente de los impuestos y los disminuyen, dólar por dólar. Taxes deduction El capítulo 36 trata sobre el crédito por ingreso del trabajo y el capítulo 37 abarca una amplia gama de otros créditos, como por ejemplo, el crédito por adopción. Taxes deduction Table of Contents 30. Taxes deduction Cómo Calcular los ImpuestosIntroduction Cómo Calcular los Impuestos Impuesto Mínimo Alternativo (AMT) Impuestos Calculados por el IRS Cómo Presentar la Declaración 31. Taxes deduction Impuesto sobre Ingresos No Derivados del Trabajo de Determinados Hijos¿Que Hay de Nuevo? Introduction Useful Items - You may want to see: Cómo Saber si se Tiene que Utilizar la Declaración del Padre o de la MadrePadres que no Presentan la Declaración Conjunta Elección de los Padres de Declarar los Intereses y Dividendos del HijoConsecuencias de Incluir los Ingresos del Hijo Cómo Calcular los Ingresos del Hijo Cómo Calcular el Impuesto Adicional Impuesto para Determinados Hijos con Ingresos No Derivados del TrabajoCómo Facilitar Información sobre los Padres (líneas A-C del Formulario 8615) Paso 1. Taxes deduction Cómo Calcular los Ingresos Netos No Derivados del Trabajo del Hijo (Parte I del Formulario 8615) Paso 2. Taxes deduction Cómo Calcular el Impuesto Provisional a la Tasa Impositiva de los Padres (Parte II del Formulario 8615) Paso 3. Taxes deduction Cómo Calcular el Impuesto del Hijo (Parte III del Formulario 8615) 32. Taxes deduction Crédito por Gastos del Cuidado de Menores y DependientesRecordatorios Introduction Useful Items - You may want to see: Requisitos Para Reclamar el CréditoRequisitos de la Persona Calificada Requisito del Ingreso del Trabajo Requisito de Gastos Relacionados con el Trabajo Requisito de la Declaración Conjunta Requisito de Identificación del Proveedor de Cuidados Cómo Calcular el CréditoCómo Calcular el Total de los Gastos Relacionados con el Trabajo Límite del Ingreso del Trabajo Límite de Dinero Cantidad de Crédito Cómo Reclamar el CréditoCrédito tributario no reembolsable. Taxes deduction Impuestos sobre la Nómina para Empleadores de Empleados Domésticos 33. Taxes deduction Crédito para Ancianos o Personas IncapacitadasIntroduction Useful Items - You may want to see: ¿Reúne los Requisitos del Crédito?Persona que Reúne los Requisitos Límites sobre los Ingresos Cómo Reclamar el CréditoEl Crédito Calculado por el IRS El Crédito Calculado por Usted Mismo 34. Taxes deduction Crédito Tributario por HijosIntroduction Useful Items - You may want to see: Hijo Calificado Cantidad de CréditoLímites del Crédito Cómo Reclamar el Crédito Crédito Tributario Adicional por Hijos Cómo Completar el Anexo 8812 (Formulario 1040A o Formulario 1040)Parte I Partes II a IV 35. Taxes deduction Créditos Tributarios por EstudiosIntroduction Useful Items - You may want to see: ¿Quién Puede Reclamar un Crédito Tributario por Estudios? Gastos de Estudios CalificadosNo se Permite Beneficio Doble Ajustes a los Gastos de Estudios Calificados 36. Taxes deduction Crédito por Ingreso del Trabajo (EIC) Qué Hay de Nuevo Recordatorios Introduction Useful Items - You may want to see: ¿Reúne los Requisitos para el Crédito?Si se Hizo una Solicitud Indebida del Crédito en un Año Anterior Parte A. Taxes deduction Requisitos para TodosRequisito 1. Taxes deduction Tiene que Tener Ingresos Brutos Ajustados Inferiores a: Requisito 2. Taxes deduction Tiene que tener un número de Seguro Social válido Requisito 3. Taxes deduction Su Estado Civil para Efectos de la Declaración no Puede Ser Casado que Presenta la Declaración por Separado Requisito 4. Taxes deduction Tiene que Ser Ciudadano o Extranjero Residente de los Estados Unidos Durante Todo el Año Requisito 5. Taxes deduction No Puede Presentar el Formulario 2555 ni el Formulario 2555-EZ Requisito 6. Taxes deduction Tiene que Tener Ingresos de Inversiones de $3,300 o Menos Requisito 7. Taxes deduction Tiene que Haber Recibido Ingresos del Trabajo Parte B. Taxes deduction Requisitos si Tiene un Hijo CalificadoRequisito 8. Taxes deduction Su Hijo Tiene que Cumplir los Requisitos de Parentesco, Edad, Residencia y de la Declaración Conjunta Requisito 9. Taxes deduction Para Reclamar el Crédito por Ingreso del Trabajo, Sólo una Persona Puede Basarse en el Hijo Calificado de Usted Requisito 10. Taxes deduction Otro Contribuyente no Puede Reclamarlo a Usted como Hijo Calificado Parte C. Taxes deduction Requisitos si no Tiene un Hijo CalificadoRequisito 11. Taxes deduction Tiene que Tener por lo Menos 25 Años pero Menos de 65 Años Requisito 12. Taxes deduction No Puede Ser el Dependiente de Otra Persona Requisito 13. Taxes deduction Otro Contribuyente no Puede Reclamarlo a Usted como Hijo Calificado Requisito 14. Taxes deduction Tiene que Haber Vivido en los Estados Unidos durante más de la Mitad del Año Parte D. Taxes deduction Cómo Calcular y Reclamar el Crédito por Ingreso del TrabajoRequisito 15. Taxes deduction Su Ingreso del Trabajo Tiene que Ser Menos de: El IRS Puede Calcularle el Crédito por Ingreso del Trabajo Cómo Calcular Usted Mismo el Crédito por Ingreso del Trabajo EjemplosEjemplo 1. Taxes deduction Juan y Julia Martínez (Formulario 1040A) Ejemplo 2. Taxes deduction Carla Robles (Formulario 1040EZ) 37. Taxes deduction Otros CréditosQué Hay de Nuevo Introduction Useful Items - You may want to see: Créditos no ReembolsablesCrédito por Adopción Crédito por Vehículo Motorizado Alternativo Crédito por Bienes de Reabastecimiento de Vehículos con Combustible Alternativo Crédito para Titulares de Bonos de Crédito Tributario Crédito por Impuestos Extranjeros Crédito por Intereses Hipotecarios Crédito no Reembolsable del Impuesto Mínimo de Años Anteriores Crédito por Vehículos Enchufables con Motor de Dirección Eléctrica Créditos por Energía de la Propiedad Residencial Crédito por Aportaciones a Cuentas de Ahorro para la Jubilación (Crédito del Ahorrador) Créditos ReembolsablesCrédito por el Impuesto sobre Ganancias de Capital no Distribuidas Crédito Tributario por Cobertura del Seguro Médico Crédito por Retención en Exceso del Impuesto del Seguro Social o del Impuesto de la Jubilación Ferroviaria Prev Up Next Home More Online Publications