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Taxes help 8. Taxes help   Amortization Table of Contents Introduction Topics - This chapter discusses: Useful Items - You may want to see: How To Deduct Amortization Starting a BusinessBusiness Start-Up Costs Costs of Organizing a Corporation Costs of Organizing a Partnership How To Amortize Getting a Lease Section 197 IntangiblesSection 197 Intangibles Defined Assets That Are Not Section 197 Intangibles Safe Harbor for Creative Property Costs Anti-Churning Rules Incorrect Amount of Amortization Deducted Disposition of Section 197 Intangibles Reforestation Costs Geological and Geophysical Costs Pollution Control FacilitiesNew identifiable treatment facility. Taxes help Research and Experimental Costs Optional Write-off of Certain Tax Preferences Introduction Amortization is a method of recovering (deducting) certain capital costs over a fixed period of time. Taxes help It is similar to the straight line method of depreciation. Taxes help The various amortizable costs covered in this chapter are included in the list below. Taxes help However, this chapter does not discuss amortization of bond premium. Taxes help For information on that topic, see chapter 3 of Publication 550, Investment Income and Expenses. Taxes help Topics - This chapter discusses: Deducting amortization Amortizing costs of starting a business Amortizing costs of getting a lease Amortizing costs of section 197 intangibles Amortizing reforestation costs Amortizing costs of geological and geophysical costs Amortizing costs of pollution control facilities Amortizing costs of research and experimentation Amortizing costs of certain tax preferences Useful Items - You may want to see: Publication 544 Sales and Other Dispositions of Assets 550 Investment Income and Expenses 946 How To Depreciate Property Form (and Instructions) 4562 Depreciation and Amortization 4626 Alternative Minimum Tax—Corporations 6251 Alternative Minimum Tax—Individuals See chapter 12 for information about getting publications and forms. Taxes help How To Deduct Amortization To deduct amortization that begins during the current tax year, complete Part VI of Form 4562 and attach it to your income tax return. Taxes help To report amortization from previous years, in addition to amortization that begins in the current year, list on Form 4562 each item separately. Taxes help For example, in 2012, you began to amortize a lease. Taxes help In 2013, you began to amortize a second lease. Taxes help Report amortization from the new lease on line 42 of your 2013 Form 4562. Taxes help Report amortization from the 2012 lease on line 43 of your 2013 Form 4562. Taxes help If you do not have any new amortizable expenses for the current year, you are not required to complete Form 4562 (unless you are claiming depreciation). Taxes help Report the current year's deduction for amortization that began in a prior year directly on the “Other deduction” or “Other expense line” of your return. Taxes help Starting a Business When you start a business, treat all eligible costs you incur before you begin operating the business as capital expenditures which are part of your basis in the business. Taxes help Generally, you recover costs for particular assets through depreciation deductions. Taxes help However, you generally cannot recover other costs until you sell the business or otherwise go out of business. Taxes help For a discussion on how to treat these costs, see If your attempt to go into business is unsuccessful under Capital Expenses in chapter 1. Taxes help For costs paid or incurred after September 8, 2008, you can deduct a limited amount of start-up and organizational costs. Taxes help The costs that are not deducted currently can be amortized ratably over a 180-month period. Taxes help The amortization period starts with the month you begin operating your active trade or business. Taxes help You are not required to attach a statement to make this election. Taxes help You can choose to forgo this election by affirmatively electing to capitalize your start-up costs on your income tax return filed by the due date (including extensions) for the tax year in which the active trade or business begins. Taxes help Once made, the election to either amortize or capitalize start-up costs is irrevocable and applies to all start-up costs that are related to your trade or business. Taxes help See Regulations sections 1. Taxes help 195-1, 1. Taxes help 248-1, and 1. Taxes help 709-1. Taxes help For costs paid or incurred after October 22, 2004, and before September 9, 2008, you can elect to deduct a limited amount of business start-up and organizational costs in the year your active trade or business begins. Taxes help Any costs not deducted can be amortized ratably over a 180-month period, beginning with the month you begin business. Taxes help If the election is made, you must attach any statement required by Regulations sections 1. Taxes help 195-1(b), 1. Taxes help 248-1(c), and 1. Taxes help 709-1(c), as in effect before September 9, 2008. Taxes help Note. Taxes help You can apply the provisions of Regulations sections 1. Taxes help 195-1, 1. Taxes help 248-1, and 1. Taxes help 709-1 to all business start-up and organizational costs paid or incurred after October 22, 2004, provided the period of limitations on assessment has not expired for the year of the election. Taxes help Otherwise, the provisions under Regulations sections 1. Taxes help 195-1(b), 1. Taxes help 248-1(c), and 1. Taxes help 709-1(c), as in effect before September 9, 2008, will apply. Taxes help For costs paid or incurred before October 23, 2004, you can elect to amortize business start-up and organization costs over an amortization period of 60 months or more. Taxes help See How To Make the Election , later. Taxes help The cost must qualify as one of the following. Taxes help A business start-up cost. Taxes help An organizational cost for a corporation. Taxes help An organizational cost for a partnership. Taxes help Business Start-Up Costs Start-up costs are amounts paid or incurred for: (a) creating an active trade or business; or (b) investigating the creation or acquisition of an active trade or business. Taxes help Start-up costs include amounts paid or incurred in connection with an existing activity engaged in for profit; and for the production of income in anticipation of the activity becoming an active trade or business. Taxes help Qualifying costs. Taxes help   A start-up cost is amortizable if it meets both of the following tests. Taxes help It is a cost you could deduct if you paid or incurred it to operate an existing active trade or business (in the same field as the one you entered into). Taxes help It is a cost you pay or incur before the day your active trade or business begins. Taxes help   Start-up costs include amounts paid for the following: An analysis or survey of potential markets, products, labor supply, transportation facilities, etc. Taxes help Advertisements for the opening of the business. Taxes help Salaries and wages for employees who are being trained and their instructors. Taxes help Travel and other necessary costs for securing prospective distributors, suppliers, or customers. Taxes help Salaries and fees for executives and consultants, or for similar professional services. Taxes help Nonqualifying costs. Taxes help   Start-up costs do not include deductible interest, taxes, or research and experimental costs. Taxes help See Research and Experimental Costs , later. Taxes help Purchasing an active trade or business. Taxes help   Amortizable start-up costs for purchasing an active trade or business include only investigative costs incurred in the course of a general search for or preliminary investigation of the business. Taxes help These are costs that help you decide whether to purchase a business. Taxes help Costs you incur in an attempt to purchase a specific business are capital expenses that you cannot amortize. Taxes help Example. Taxes help On June 1st, you hired an accounting firm and a law firm to assist you in the potential purchase of XYZ, Inc. Taxes help They researched XYZ's industry and analyzed the financial projections of XYZ, Inc. Taxes help In September, the law firm prepared and submitted a letter of intent to XYZ, Inc. Taxes help The letter stated that a binding commitment would result only after a purchase agreement was signed. Taxes help The law firm and accounting firm continued to provide services including a review of XYZ's books and records and the preparation of a purchase agreement. Taxes help On October 22nd, you signed a purchase agreement with XYZ, Inc. Taxes help All amounts paid or incurred to investigate the business before October 22nd are amortizable investigative costs. Taxes help Amounts paid on or after that date relate to the attempt to purchase the business and therefore must be capitalized. Taxes help Disposition of business. Taxes help   If you completely dispose of your business before the end of the amortization period, you can deduct any remaining deferred start-up costs. Taxes help However, you can deduct these deferred start-up costs only to the extent they qualify as a loss from a business. Taxes help Costs of Organizing a Corporation Amounts paid to organize a corporation are the direct costs of creating the corporation. Taxes help Qualifying costs. Taxes help   To qualify as an organizational cost, it must be: For the creation of the corporation, Chargeable to a capital account (see chapter 1), Amortized over the life of the corporation if the corporation had a fixed life, and Incurred before the end of the first tax year in which the corporation is in business. Taxes help   A corporation using the cash method of accounting can amortize organizational costs incurred within the first tax year, even if it does not pay them in that year. Taxes help   Examples of organizational costs include: The cost of temporary directors. Taxes help The cost of organizational meetings. Taxes help State incorporation fees. Taxes help The cost of legal services. Taxes help Nonqualifying costs. Taxes help   The following items are capital expenses that cannot be amortized: Costs for issuing and selling stock or securities, such as commissions, professional fees, and printing costs. Taxes help Costs associated with the transfer of assets to the corporation. Taxes help Costs of Organizing a Partnership The costs to organize a partnership are the direct costs of creating the partnership. Taxes help Qualifying costs. Taxes help   A partnership can amortize an organizational cost only if it meets all the following tests. Taxes help It is for the creation of the partnership and not for starting or operating the partnership trade or business. Taxes help It is chargeable to a capital account (see chapter 1). Taxes help It could be amortized over the life of the partnership if the partnership had a fixed life. Taxes help It is incurred by the due date of the partnership return (excluding extensions) for the first tax year in which the partnership is in business. Taxes help However, if the partnership uses the cash method of accounting and pays the cost after the end of its first tax year, see Cash method partnership under How To Amortize, later. Taxes help It is for a type of item normally expected to benefit the partnership throughout its entire life. Taxes help   Organizational costs include the following fees. Taxes help Legal fees for services incident to the organization of the partnership, such as negotiation and preparation of the partnership agreement. Taxes help Accounting fees for services incident to the organization of the partnership. Taxes help Filing fees. Taxes help Nonqualifying costs. Taxes help   The following costs cannot be amortized. Taxes help The cost of acquiring assets for the partnership or transferring assets to the partnership. Taxes help The cost of admitting or removing partners, other than at the time the partnership is first organized. Taxes help The cost of making a contract concerning the operation of the partnership trade or business including a contract between a partner and the partnership. Taxes help The costs for issuing and marketing interests in the partnership such as brokerage, registration, and legal fees and printing costs. Taxes help These “syndication fees” are capital expenses that cannot be depreciated or amortized. Taxes help Liquidation of partnership. Taxes help   If a partnership is liquidated before the end of the amortization period, the unamortized amount of qualifying organizational costs can be deducted in the partnership's final tax year. Taxes help However, these costs can be deducted only to the extent they qualify as a loss from a business. Taxes help How To Amortize Deduct start-up and organizational costs in equal amounts over the applicable amortization period (discussed earlier). Taxes help You can choose an amortization period for start-up costs that is different from the period you choose for organizational costs, as long as both are not less than the applicable amortization period. Taxes help Once you choose an amortization period, you cannot change it. Taxes help To figure your deduction, divide your total start-up or organizational costs by the months in the amortization period. Taxes help The result is the amount you can deduct for each month. Taxes help Cash method partnership. Taxes help   A partnership using the cash method of accounting can deduct an organizational cost only if it has been paid by the end of the tax year. Taxes help However, any cost the partnership could have deducted as an organizational cost in an earlier tax year (if it had been paid that year) can be deducted in the tax year of payment. Taxes help How To Make the Election To elect to amortize start-up or organizational costs, you must complete and attach Form 4562 to your return for the first tax year you are in business. Taxes help You may also be required to attach an accompanying statement (described later) to your return. Taxes help For start-up or organizational costs paid or incurred after September 8, 2008, an accompanying statement is not required. Taxes help Generally, for start-up or organizational costs paid or incurred before September 9, 2008, and after October 22, 2004, unless you choose to apply Regulations sections 1. Taxes help 195-1, 1. Taxes help 248-1, and 1. Taxes help 709-1, you must also attach an accompanying statement to elect to amortize the costs. Taxes help If you have both start-up and organizational costs, attach a separate statement (if required) to your return for each type of cost. Taxes help See Starting a Business , earlier, for more information. Taxes help Generally, you must file the return by the due date (including any extensions). Taxes help However, if you timely filed your return for the year without making the election, you can still make the election by filing an amended return within 6 months of the due date of the return (excluding extensions). Taxes help For more information, see the instructions for Part VI of Form 4562. Taxes help You can choose to forgo the election to amortize by affirmatively electing to capitalize your start-up or organizational costs on your income tax return filed by the due date (including extensions) for the tax year in which the active trade or business begins. Taxes help Note. Taxes help The election to either amortize or capitalize start-up or organizational costs is irrevocable and applies to all start-up and organizational costs that are related to the trade or business. Taxes help If your business is organized as a corporation or partnership, only the corporation or partnership can elect to amortize its start-up or organizational costs. Taxes help A shareholder or partner cannot make this election. Taxes help You, as a shareholder or partner, cannot amortize any costs you incur in setting up your corporation or partnership. Taxes help Only the corporation or partnership can amortize these costs. Taxes help However, you, as an individual, can elect to amortize costs you incur to investigate an interest in an existing partnership. Taxes help These costs qualify as business start-up costs if you acquire the partnership interest. Taxes help Start-up costs election statement. Taxes help   If you elect to amortize your start-up costs, attach a separate statement (if required) that contains the following information. Taxes help A description of the business to which the start-up costs relate. Taxes help A description of each start-up cost incurred. Taxes help The month your active business began (or was acquired). Taxes help The number of months in your amortization period (which is generally 180 months). Taxes help Filing the statement early. Taxes help   You can elect to amortize your start-up costs by filing the statement with a return for any tax year before the year your active business begins. Taxes help If you file the statement early, the election becomes effective in the month of the tax year your active business begins. Taxes help Revised statement. Taxes help   You can file a revised statement to include any start-up costs not included in your original statement. Taxes help However, you cannot include on the revised statement any cost you previously treated on your return as a cost other than a start-up cost. Taxes help You can file the revised statement with a return filed after the return on which you elected to amortize your start-up costs. Taxes help Organizational costs election statement. Taxes help   If you elect to amortize your corporation's or partnership's organizational costs, attach a separate statement (if required) that contains the following information. Taxes help A description of each cost. Taxes help The amount of each cost. Taxes help The date each cost was incurred. Taxes help The month your corporation or partnership began active business (or acquired the business). Taxes help The number of months in your amortization period (which is generally 180 months). Taxes help Partnerships. Taxes help   The statement prepared for a cash basis partnership must also indicate the amount paid before the end of the year for each cost. Taxes help   You do not need to separately list any partnership organizational cost that is less than $10. Taxes help Instead, you can list the total amount of these costs with the dates the first and last costs were incurred. Taxes help   After a partnership makes the election to amortize organizational costs, it can later file an amended return to include additional organizational costs not included in the partnership's original return and statement. Taxes help Getting a Lease If you get a lease for business property, you may recover the cost of acquiring the lease by amortizing it over the term of the lease. Taxes help The term of the lease for amortization purposes generally includes all renewal options (and any other period for which you and the lessor reasonably expect the lease to be renewed). Taxes help However, renewal periods are not included if 75% or more of the cost of acquiring the lease is for the term of the lease remaining on the acquisition date (not including any period for which you may choose to renew, extend, or continue the lease). Taxes help For more information on the costs of getting a lease, see Cost of Getting a Lease in  chapter 3. Taxes help How to amortize. Taxes help   Enter your deduction in Part VI of Form 4562 if you are deducting amortization that begins during the current year, or on the appropriate line of your tax return if you are not otherwise required to file Form 4562. Taxes help Section 197 Intangibles Generally, you may amortize the capitalized costs of “section 197 intangibles” (defined later) ratably over a 15-year period. Taxes help You must amortize these costs if you hold the section 197 intangibles in connection with your trade or business or in an activity engaged in for the production of income. Taxes help You may not be able to amortize section 197 intangibles acquired in a transaction that did not result in a significant change in ownership or use. Taxes help See Anti-Churning Rules, later. Taxes help Your amortization deduction each year is the applicable part of the intangible's adjusted basis (for purposes of determining gain), figured by amortizing it ratably over 15 years (180 months). Taxes help The 15-year period begins with the later of: The month the intangible is acquired, or The month the trade or business or activity engaged in for the production of income begins. Taxes help You cannot deduct amortization for the month you dispose of the intangible. Taxes help If you pay or incur an amount that increases the basis of an amortizable section 197 intangible after the 15-year period begins, amortize it over the remainder of the 15-year period beginning with the month the basis increase occurs. Taxes help You are not allowed any other depreciation or amortization deduction for an amortizable section 197 intangible. Taxes help Tax-exempt use property subject to a lease. Taxes help   The amortization period for any section 197 intangible leased under a lease agreement entered into after March 12, 2004, to a tax-exempt organization, governmental unit, or foreign person or entity (other than a partnership), shall not be less than 125 percent of the lease term. Taxes help Cost attributable to other property. Taxes help   The rules for section 197 intangibles do not apply to any amount that is included in determining the cost of property that is not a section 197 intangible. Taxes help For example, if the cost of computer software is not separately stated from the cost of hardware or other tangible property and you consistently treat it as part of the cost of the hardware or other tangible property, these rules do not apply. Taxes help Similarly, none of the cost of acquiring real property held for the production of rental income is considered the cost of goodwill, going concern value, or any other section 197 intangible. Taxes help Section 197 Intangibles Defined The following assets are section 197 intangibles and must be amortized over 180 months: Goodwill; Going concern value; Workforce in place; Business books and records, operating systems, or any other information base, including lists or other information concerning current or prospective customers; A patent, copyright, formula, process, design, pattern, know-how, format, or similar item; A customer-based intangible; A supplier-based intangible; Any item similar to items (3) through (7); A license, permit, or other right granted by a governmental unit or agency (including issuances and renewals); A covenant not to compete entered into in connection with the acquisition of an interest in a trade or business; Any franchise, trademark, or trade name; and A contract for the use of, or a term interest in, any item in this list. Taxes help You cannot amortize any of the intangibles listed in items (1) through (8) that you created rather than acquired unless you created them in acquiring assets that make up a trade or business or a substantial part of a trade or business. Taxes help Goodwill. Taxes help   This is the value of a trade or business based on expected continued customer patronage due to its name, reputation, or any other factor. Taxes help Going concern value. Taxes help   This is the additional value of a trade or business that attaches to property because the property is an integral part of an ongoing business activity. Taxes help It includes value based on the ability of a business to continue to function and generate income even though there is a change in ownership (but does not include any other section 197 intangible). Taxes help It also includes value based on the immediate use or availability of an acquired trade or business, such as the use of earnings during any period in which the business would not otherwise be available or operational. Taxes help Workforce in place, etc. Taxes help   This includes the composition of a workforce (for example, its experience, education, or training). Taxes help It also includes the terms and conditions of employment, whether contractual or otherwise, and any other value placed on employees or any of their attributes. Taxes help   For example, you must amortize the part of the purchase price of a business that is for the existence of a highly skilled workforce. Taxes help Also, you must amortize the cost of acquiring an existing employment contract or relationship with employees or consultants. Taxes help Business books and records, etc. Taxes help   This includes the intangible value of technical manuals, training manuals or programs, data files, and accounting or inventory control systems. Taxes help It also includes the cost of customer lists, subscription lists, insurance expirations, patient or client files, and lists of newspaper, magazine, radio, and television advertisers. Taxes help Patents, copyrights, etc. Taxes help   This includes package design, computer software, and any interest in a film, sound recording, videotape, book, or other similar property, except as discussed later under Assets That Are Not Section 197 Intangibles . Taxes help Customer-based intangible. Taxes help   This is the composition of market, market share, and any other value resulting from the future provision of goods or services because of relationships with customers in the ordinary course of business. Taxes help For example, you must amortize the part of the purchase price of a business that is for the existence of the following intangibles. Taxes help A customer base. Taxes help A circulation base. Taxes help An undeveloped market or market growth. Taxes help Insurance in force. Taxes help A mortgage servicing contract. Taxes help An investment management contract. Taxes help Any other relationship with customers involving the future provision of goods or services. Taxes help   Accounts receivable or other similar rights to income for goods or services provided to customers before the acquisition of a trade or business are not section 197 intangibles. Taxes help Supplier-based intangible. Taxes help   A supplier-based intangible is the value resulting from the future acquisitions, (through contract or other relationships with suppliers in the ordinary course of business) of goods or services that you will sell or use. Taxes help The amount you pay or incur for supplier-based intangibles includes, for example, any portion of the purchase price of an acquired trade or business that is attributable to the existence of a favorable relationship with persons providing distribution services (such as a favorable shelf or display space or a retail outlet), or the existence of favorable supply contracts. Taxes help Do not include any amount required to be paid for the goods or services to honor the terms of the agreement or other relationship. Taxes help Also, see Assets That Are Not Section 197 Intangibles below. Taxes help Government-granted license, permit, etc. Taxes help   This is any right granted by a governmental unit or an agency or instrumentality of a governmental unit. Taxes help For example, you must amortize the capitalized costs of acquiring (including issuing or renewing) a liquor license, a taxicab medallion or license, or a television or radio broadcasting license. Taxes help Covenant not to compete. Taxes help   Section 197 intangibles include a covenant not to compete (or similar arrangement) entered into in connection with the acquisition of an interest in a trade or business, or a substantial portion of a trade or business. Taxes help An interest in a trade or business includes an interest in a partnership or a corporation engaged in a trade or business. Taxes help   An arrangement that requires the former owner to perform services (or to provide property or the use of property) is not similar to a covenant not to compete to the extent the amount paid under the arrangement represents reasonable compensation for those services or for that property or its use. Taxes help Franchise, trademark, or trade name. Taxes help   A franchise, trademark, or trade name is a section 197 intangible. Taxes help You must amortize its purchase or renewal costs, other than certain contingent payments that you can deduct currently. Taxes help For information on currently deductible contingent payments, see chapter 11. Taxes help Professional sports franchise. Taxes help   A franchise engaged in professional sports and any intangible assets acquired in connection with acquiring the franchise (including player contracts) is a section 197 intangible amortizable over a 15-year period. Taxes help Contract for the use of, or a term interest in, a section 197 intangible. Taxes help   Section 197 intangibles include any right under a license, contract, or other arrangement providing for the use of any section 197 intangible. Taxes help It also includes any term interest in any section 197 intangible, whether the interest is outright or in trust. Taxes help Assets That Are Not Section 197 Intangibles The following assets are not section 197 intangibles. Taxes help Any interest in a corporation, partnership, trust, or estate. Taxes help Any interest under an existing futures contract, foreign currency contract, notional principal contract, interest rate swap, or similar financial contract. Taxes help Any interest in land. Taxes help Most computer software. Taxes help (See Computer software , later. Taxes help ) Any of the following assets not acquired in connection with the acquisition of a trade or business or a substantial part of a trade or business. Taxes help An interest in a film, sound recording, video tape, book, or similar property. Taxes help A right to receive tangible property or services under a contract or from a governmental agency. Taxes help An interest in a patent or copyright. Taxes help Certain rights that have a fixed duration or amount. Taxes help (See Rights of fixed duration or amount , later. Taxes help ) An interest under either of the following. Taxes help An existing lease or sublease of tangible property. Taxes help A debt that was in existence when the interest was acquired. Taxes help A right to service residential mortgages unless the right is acquired in connection with the acquisition of a trade or business or a substantial part of a trade or business. Taxes help Certain transaction costs incurred by parties to a corporate organization or reorganization in which any part of a gain or loss is not recognized. Taxes help Intangible property that is not amortizable under the rules for section 197 intangibles can be depreciated if it meets certain requirements. Taxes help You generally must use the straight line method over its useful life. Taxes help For certain intangibles, the depreciation period is specified in the law and regulations. Taxes help For example, the depreciation period for computer software that is not a section 197 intangible is generally 36 months. Taxes help For more information on depreciating intangible property, see Intangible Property under What Method Can You Use To Depreciate Your Property? in chapter 1 of Publication 946. Taxes help Computer software. Taxes help   Section 197 intangibles do not include the following types of computer software. Taxes help Software that meets all the following requirements. Taxes help It is, or has been, readily available for purchase by the general public. Taxes help It is subject to a nonexclusive license. Taxes help It has not been substantially modified. Taxes help This requirement is considered met if the cost of all modifications is not more than the greater of 25% of the price of the publicly available unmodified software or $2,000. Taxes help Software that is not acquired in connection with the acquisition of a trade or business or a substantial part of a trade or business. Taxes help Computer software defined. Taxes help   Computer software includes all programs designed to cause a computer to perform a desired function. Taxes help It also includes any database or similar item that is in the public domain and is incidental to the operation of qualifying software. Taxes help Rights of fixed duration or amount. Taxes help   Section 197 intangibles do not include any right under a contract or from a governmental agency if the right is acquired in the ordinary course of a trade or business (or in an activity engaged in for the production of income) but not as part of a purchase of a trade or business and either: Has a fixed life of less than 15 years, or Is of a fixed amount that, except for the rules for section 197 intangibles, would be recovered under a method similar to the unit-of-production method of cost recovery. Taxes help However, this does not apply to the following intangibles. Taxes help Goodwill. Taxes help Going concern value. Taxes help A covenant not to compete. Taxes help A franchise, trademark, or trade name. Taxes help A customer-related information base, customer-based intangible, or similar item. Taxes help Safe Harbor for Creative Property Costs If you are engaged in the trade or business of film production, you may be able to amortize the creative property costs for properties not set for production within 3 years of the first capitalized transaction. Taxes help You may amortize these costs ratably over a 15-year period beginning on the first day of the second half of the tax year in which you properly write off the costs for financial accounting purposes. Taxes help If, during the 15-year period, you dispose of the creative property rights, you must continue to amortize the costs over the remainder of the 15-year period. Taxes help Creative property costs include costs paid or incurred to acquire and develop screenplays, scripts, story outlines, motion picture production rights to books and plays, and other similar properties for purposes of potential future film development, production, and exploitation. Taxes help Amortize these costs using the rules of Revenue Procedure 2004-36. Taxes help For more information, see Revenue Procedure 2004-36, 2004-24 I. Taxes help R. Taxes help B. Taxes help 1063, available at  www. Taxes help irs. Taxes help gov/irb/2004-24_IRB/ar16. Taxes help html. Taxes help A change in the treatment of creative property costs is a change in method of accounting. Taxes help Anti-Churning Rules Anti-churning rules prevent you from amortizing most section 197 intangibles if the transaction in which you acquired them did not result in a significant change in ownership or use. Taxes help These rules apply to goodwill and going concern value, and to any other section 197 intangible that is not otherwise depreciable or amortizable. Taxes help Under the anti-churning rules, you cannot use 15-year amortization for the intangible if any of the following conditions apply. Taxes help You or a related person (defined later) held or used the intangible at any time from July 25, 1991, through August 10, 1993. Taxes help You acquired the intangible from a person who held it at any time during the period in (1) and, as part of the transaction, the user did not change. Taxes help You granted the right to use the intangible to a person (or a person related to that person) who held or used it at any time during the period in (1). Taxes help This applies only if the transaction in which you granted the right and the transaction in which you acquired the intangible are part of a series of related transactions. Taxes help See Related person , later, for more information. Taxes help Exceptions. Taxes help   The anti-churning rules do not apply in the following situations. Taxes help You acquired the intangible from a decedent and its basis was stepped up to its fair market value. Taxes help The intangible was amortizable as a section 197 intangible by the seller or transferor you acquired it from. Taxes help This exception does not apply if the transaction in which you acquired the intangible and the transaction in which the seller or transferor acquired it are part of a series of related transactions. Taxes help The gain-recognition exception, discussed later, applies. Taxes help Related person. Taxes help   For purposes of the anti-churning rules, the following are related persons. Taxes help An individual and his or her brothers, sisters, half-brothers, half-sisters, spouse, ancestors (parents, grandparents, etc. Taxes help ), and lineal descendants (children, grandchildren, etc. Taxes help ). Taxes help A corporation and an individual who owns, directly or indirectly, more than 20% of the value of the corporation's outstanding stock. Taxes help Two corporations that are members of the same controlled group as defined in section 1563(a) of the Internal Revenue Code, except that “more than 20%” is substituted for “at least 80%” in that definition and the determination is made without regard to subsections (a)(4) and (e)(3)(C) of section 1563. Taxes help (For an exception, see section 1. Taxes help 197-2(h)(6)(iv) of the regulations. Taxes help ) A trust fiduciary and a corporation if more than 20% of the value of the corporation's outstanding stock is owned, directly or indirectly, by or for the trust or grantor of the trust. Taxes help The grantor and fiduciary, and the fiduciary and beneficiary, of any trust. Taxes help The fiduciaries of two different trusts, and the fiduciaries and beneficiaries of two different trusts, if the same person is the grantor of both trusts. Taxes help The executor and beneficiary of an estate. Taxes help A tax-exempt educational or charitable organization and a person who directly or indirectly controls the organization (or whose family members control it). Taxes help A corporation and a partnership if the same persons own more than 20% of the value of the outstanding stock of the corporation and more than 20% of the capital or profits interest in the partnership. Taxes help Two S corporations, and an S corporation and a regular corporation, if the same persons own more than 20% of the value of the outstanding stock of each corporation. Taxes help Two partnerships if the same persons own, directly or indirectly, more than 20% of the capital or profits interests in both partnerships. Taxes help A partnership and a person who owns, directly or indirectly, more than 20% of the capital or profits interests in the partnership. Taxes help Two persons who are engaged in trades or businesses under common control (as described in section 41(f)(1) of the Internal Revenue Code). Taxes help When to determine relationship. Taxes help   Persons are treated as related if the relationship existed at the following time. Taxes help In the case of a single transaction, immediately before or immediately after the transaction in which the intangible was acquired. Taxes help In the case of a series of related transactions (or a series of transactions that comprise a qualified stock purchase under section 338(d)(3) of the Internal Revenue Code), immediately before the earliest transaction or immediately after the last transaction. Taxes help Ownership of stock. Taxes help   In determining whether an individual directly or indirectly owns any of the outstanding stock of a corporation, the following rules apply. Taxes help Rule 1. Taxes help   Stock directly or indirectly owned by or for a corporation, partnership, estate, or trust is considered owned proportionately by or for its shareholders, partners, or beneficiaries. Taxes help Rule 2. Taxes help   An individual is considered to own the stock directly or indirectly owned by or for his or her family. Taxes help Family includes only brothers and sisters, half-brothers and half-sisters, spouse, ancestors, and lineal descendants. Taxes help Rule 3. Taxes help   An individual owning (other than by applying Rule 2) any stock in a corporation is considered to own the stock directly or indirectly owned by or for his or her partner. Taxes help Rule 4. Taxes help   For purposes of applying Rule 1, 2, or 3, treat stock constructively owned by a person under Rule 1 as actually owned by that person. Taxes help Do not treat stock constructively owned by an individual under Rule 2 or 3 as owned by the individual for reapplying Rule 2 or 3 to make another person the constructive owner of the stock. Taxes help Gain-recognition exception. Taxes help   This exception to the anti-churning rules applies if the person you acquired the intangible from (the transferor) meets both of the following requirements. Taxes help That person would not be related to you (as described under Related person , earlier) if the 20% test for ownership of stock and partnership interests were replaced by a 50% test. Taxes help That person chose to recognize gain on the disposition of the intangible and pay income tax on the gain at the highest tax rate. Taxes help See chapter 2 in Publication 544 for information on making this choice. Taxes help   If this exception applies, the anti-churning rules apply only to the amount of your adjusted basis in the intangible that is more than the gain recognized by the transferor. Taxes help Notification. Taxes help   If the person you acquired the intangible from chooses to recognize gain under the rules for this exception, that person must notify you in writing by the due date of the return on which the choice is made. Taxes help Anti-abuse rule. Taxes help   You cannot amortize any section 197 intangible acquired in a transaction for which the principal purpose was either of the following. Taxes help To avoid the requirement that the intangible be acquired after August 10, 1993. Taxes help To avoid any of the anti-churning rules. Taxes help More information. Taxes help   For more information about the anti-churning rules, including additional rules for partnerships, see Regulations section 1. Taxes help 197-2(h). Taxes help Incorrect Amount of Amortization Deducted If you later discover that you deducted an incorrect amount for amortization for a section 197 intangible in any year, you may be able to make a correction for that year by filing an amended return. Taxes help See Amended Return , next. Taxes help If you are not allowed to make the correction on an amended return, you can change your accounting method to claim the correct amortization. Taxes help See Changing Your Accounting Method , later. Taxes help Amended Return If you deducted an incorrect amount for amortization, you can file an amended return to correct the following. Taxes help A mathematical error made in any year. Taxes help A posting error made in any year. Taxes help An amortization deduction for a section 197 intangible for which you have not adopted a method of accounting. Taxes help When to file. Taxes help   If an amended return is allowed, you must file it by the later of the following dates. Taxes help 3 years from the date you filed your original return for the year in which you did not deduct the correct amount. Taxes help (A return filed early is considered filed on the due date. Taxes help ) 2 years from the time you paid your tax for that year. Taxes help Changing Your Accounting Method Generally, you must get IRS approval to change your method of accounting. Taxes help File Form 3115, Application for Change in Accounting Method, to request a change to a permissible method of accounting for amortization. Taxes help The following are examples of a change in method of accounting for amortization. Taxes help A change in the amortization method, period of recovery, or convention of an amortizable asset. Taxes help A change in the accounting for amortizable assets from a single asset account to a multiple asset account (pooling), or vice versa. Taxes help A change in the accounting for amortizable assets from one type of multiple asset account to a different type of multiple asset account. Taxes help Changes in amortization that are not a change in method of accounting include the following: A change in computing amortization in the tax year in which your use of the asset changes. Taxes help An adjustment in the useful life of an amortizable asset. Taxes help Generally, the making of a late amortization election or the revocation of a timely valid amortization election. Taxes help Any change in the placed-in-service date of an amortizable asset. Taxes help See Regulations section 1. Taxes help 446-1(e)(2)(ii)(a) for more information and examples. Taxes help Automatic approval. Taxes help   In some instances, you may be able to get automatic approval from the IRS to change your method of accounting for amortization. Taxes help For a list of automatic accounting method changes, see the Instructions for Form 3115. Taxes help Also see the Instructions for Form 3115 for more information on getting approval, automatic approval procedures, and a list of exceptions to the automatic approval process. Taxes help For more information, see Revenue Procedure 2006-12, as modified by Revenue Procedure 2006-37, and Revenue Procedure 2008-52, as amplified, clarified, and modified by Revenue Procedure 2009-39, as clarified and modified by Revenue Procedure 2011-14, as modified and amplified by Revenue Procedure 2011-22, as modified by Revenue Procedure 2012-39, or any successor. Taxes help See Revenue Procedure 2006-12, 2006-3 I. Taxes help R. Taxes help B. Taxes help 310, available at  www. Taxes help irs. Taxes help gov/irb/2006-03_IRB/ar14. Taxes help html. Taxes help  See Revenue Procedure 2006-37, 2006-38 I. Taxes help R. Taxes help B. Taxes help 499, available at  www. Taxes help irs. Taxes help gov/irb/2006-38_IRB/ar10. Taxes help html. Taxes help  See Revenue Procedure 2008-52, 2008-36 I. Taxes help R. Taxes help B. Taxes help 587, available at www. Taxes help irs. Taxes help gov/irb/2008-36_IRB/ar09. Taxes help html. Taxes help  See Revenue Procedure 2009-39, 2009-38 I. Taxes help R. Taxes help B. Taxes help 371, available at  www. Taxes help irs. Taxes help gov/irb/2009-38_IRB/ar08. Taxes help html. Taxes help  See Revenue Procedure 2011-14, 2011-4 I. Taxes help R. Taxes help B. Taxes help 330, available at  www. Taxes help irs. Taxes help gov/irb/2011-04_IRB/ar08. Taxes help html. Taxes help  See Revenue Procedure 2011-22, 2011-18 I. Taxes help R. Taxes help B. Taxes help 737, available at  www. Taxes help irs. Taxes help gov/irb/2011-18_IRB/ar08. Taxes help html. Taxes help Also, see Revenue Procedure 2012-39, 2012-41 I. Taxes help R. Taxes help B. Taxes help 470 available at www. Taxes help irs. Taxes help gov/irb/2012-41_IRB/index. Taxes help html. Taxes help Disposition of Section 197 Intangibles A section 197 intangible is treated as depreciable property used in your trade or business. Taxes help If you held the intangible for more than 1 year, any gain on its disposition, up to the amount of allowable amortization, is ordinary income (section 1245 gain). Taxes help If multiple section 197 intangibles are disposed of in a single transaction or a series of related transactions, treat all of the section 197 intangibles as if they were a single asset for purposes of determining the amount of gain that is ordinary income. Taxes help Any remaining gain, or any loss, is a section 1231 gain or loss. Taxes help If you held the intangible 1 year or less, any gain or loss on its disposition is an ordinary gain or loss. Taxes help For more information on ordinary or capital gain or loss on business property, see chapter 3 in Publication 544. Taxes help Nondeductible loss. Taxes help   You cannot deduct any loss on the disposition or worthlessness of a section 197 intangible that you acquired in the same transaction (or series of related transactions) as other section 197 intangibles you still have. Taxes help Instead, increase the adjusted basis of each remaining amortizable section 197 intangible by a proportionate part of the nondeductible loss. Taxes help Figure the increase by multiplying the nondeductible loss on the disposition of the intangible by the following fraction. Taxes help The numerator is the adjusted basis of each remaining intangible on the date of the disposition. Taxes help The denominator is the total adjusted bases of all remaining amortizable section 197 intangibles on the date of the disposition. Taxes help Covenant not to compete. Taxes help   A covenant not to compete, or similar arrangement, is not considered disposed of or worthless before you dispose of your entire interest in the trade or business for which you entered into the covenant. Taxes help Nonrecognition transfers. Taxes help   If you acquire a section 197 intangible in a nonrecognition transfer, you are treated as the transferor with respect to the part of your adjusted basis in the intangible that is not more than the transferor's adjusted basis. Taxes help You amortize this part of the adjusted basis over the intangible's remaining amortization period in the hands of the transferor. Taxes help Nonrecognition transfers include transfers to a corporation, partnership contributions and distributions, like-kind exchanges, and involuntary conversions. Taxes help   In a like-kind exchange or involuntary conversion of a section 197 intangible, you must continue to amortize the part of your adjusted basis in the acquired intangible that is not more than your adjusted basis in the exchanged or converted intangible over the remaining amortization period of the exchanged or converted intangible. Taxes help Amortize over a new 15-year period the part of your adjusted basis in the acquired intangible that is more than your adjusted basis in the exchanged or converted intangible. Taxes help Example. Taxes help You own a section 197 intangible you have amortized for 4 full years. Taxes help It has a remaining unamortized basis of $30,000. Taxes help You exchange the asset plus $10,000 for a like-kind section 197 intangible. Taxes help The nonrecognition provisions of like-kind exchanges apply. Taxes help You amortize $30,000 of the $40,000 adjusted basis of the acquired intangible over the 11 years remaining in the original 15-year amortization period for the transferred asset. Taxes help You amortize the other $10,000 of adjusted basis over a new 15-year period. Taxes help For more information, see Regulations section 1. Taxes help 197-2(g). Taxes help Reforestation Costs You can elect to deduct a limited amount of reforestation costs paid or incurred during the tax year. Taxes help See Reforestation Costs in chapter 7. Taxes help You can elect to amortize the qualifying costs that are not deducted currently over an 84-month period. Taxes help There is no limit on the amount of your amortization deduction for reforestation costs paid or incurred during the tax year. Taxes help The election to amortize reforestation costs incurred by a partnership, S corporation, or estate must be made by the partnership, corporation, or estate. Taxes help A partner, shareholder, or beneficiary cannot make that election. Taxes help A partner's or shareholder's share of amortizable costs is figured under the general rules for allocating items of income, loss, deduction, etc. Taxes help , of a partnership or S corporation. Taxes help The amortizable costs of an estate are divided between the estate and the income beneficiary based on the income of the estate allocable to each. Taxes help Qualifying costs. Taxes help   Reforestation costs are the direct costs of planting or seeding for forestation or reforestation. Taxes help Qualifying costs include only those costs you must capitalize and include in the adjusted basis of the property. Taxes help They include costs for the following items. Taxes help Site preparation. Taxes help Seeds or seedlings. Taxes help Labor. Taxes help Tools. Taxes help Depreciation on equipment used in planting and seeding. Taxes help Qualifying costs do not include costs for which the government reimburses you under a cost-sharing program, unless you include the reimbursement in your income. Taxes help Qualified timber property. Taxes help   Qualified timber property is property that contains trees in significant commercial quantities. Taxes help It can be a woodlot or other site that you own or lease. Taxes help The property qualifies only if it meets all of the following requirements. Taxes help It is located in the United States. Taxes help It is held for the growing and cutting of timber you will either use in, or sell for use in, the commercial production of timber products. Taxes help It consists of at least one acre planted with tree seedlings in the manner normally used in forestation or reforestation. Taxes help Qualified timber property does not include property on which you have planted shelter belts or ornamental trees, such as Christmas trees. Taxes help Amortization period. Taxes help   The 84-month amortization period starts on the first day of the first month of the second half of the tax year you incur the costs (July 1 for a calendar year taxpayer), regardless of the month you actually incur the costs. Taxes help You can claim amortization deductions for no more than 6 months of the first and last (eighth) tax years of the period. Taxes help Life tenant and remainderman. Taxes help   If one person holds the property for life with the remainder going to another person, the life tenant is entitled to the full amortization for qualifying reforestation costs incurred by the life tenant. Taxes help Any remainder interest in the property is ignored for amortization purposes. Taxes help Recapture. Taxes help   If you dispose of qualified timber property within 10 years after the tax year you incur qualifying reforestation expenses, report any gain as ordinary income up to the amortization you took. Taxes help See chapter 3 of Publication 544 for more information. Taxes help How to make the election. Taxes help   To elect to amortize qualifying reforestation costs, complete Part VI of Form 4562 and attach a statement that contains the following information. Taxes help A description of the costs and the dates you incurred them. Taxes help A description of the type of timber being grown and the purpose for which it is grown. Taxes help Attach a separate statement for each property for which you amortize reforestation costs. Taxes help   Generally, you must make the election on a timely filed return (including extensions) for the tax year in which you incurred the costs. Taxes help However, if you timely filed your return for the year without making the election, you can still make the election by filing an amended return within 6 months of the due date of the return (excluding extensions). Taxes help Attach Form 4562 and the statement to the amended return and write “Filed pursuant to section 301. Taxes help 9100-2” on Form 4562. Taxes help File the amended return at the same address you filed the original return. Taxes help Revoking the election. Taxes help   You must get IRS approval to revoke your election to amortize qualifying reforestation costs. Taxes help Your application to revoke the election must include your name, address, the years for which your election was in effect, and your reason for revoking it. Taxes help Please provide your daytime telephone number (optional), in case we need to contact you. Taxes help You, or your duly authorized representative, must sign the application and file it at least 90 days before the due date (without extensions) for filing your income tax return for the first tax year for which your election is to end. Taxes help    Send the application to: Internal Revenue Service Associate Chief Counsel Passthroughs and Special Industries CC:PSI:6 1111 Constitution Ave. Taxes help NW, IR-5300 Washington, DC 20224 Geological and Geophysical Costs You can amortize the cost of geological and geophysical expenses paid or incurred in connection with oil and gas exploration or development within the United States. Taxes help These costs can be amortized ratably over a 24-month period beginning on the mid-point of the tax year in which the expenses were paid or incurred. Taxes help For major integrated oil companies (as defined in section 167(h)(5)), these costs must be amortized ratably over a 5-year period for costs paid or incurred after May 17, 2006 (a 7-year period for costs paid or incurred after December 19, 2007). Taxes help If you retire or abandon the property during the amortization period, no amortization deduction is allowed in the year of retirement or abandonment. Taxes help Pollution Control Facilities You can elect to amortize the cost of a certified pollution control facility over 60 months. Taxes help However, see Atmospheric pollution control facilities for an exception. Taxes help The cost of a pollution control facility that is not eligible for amortization can be depreciated under the regular rules for depreciation. Taxes help Also, you can claim a special depreciation allowance on a certified pollution control facility that is qualified property even if you elect to amortize its cost. Taxes help You must reduce its cost (amortizable basis) by the amount of any special allowance you claim. Taxes help See chapter 3 of Publication 946. Taxes help A certified pollution control facility is a new identifiable treatment facility used in connection with a plant or other property in operation before 1976, to reduce or control water or atmospheric pollution or contamination. Taxes help The facility must do so by removing, changing, disposing, storing, or preventing the creation or emission of pollutants, contaminants, wastes, or heat. Taxes help The facility must be certified by state and federal certifying authorities. Taxes help The facility must not significantly increase the output or capacity, extend the useful life, or reduce the total operating costs of the plant or other property. Taxes help Also, it must not significantly change the nature of the manufacturing or production process or facility. Taxes help The federal certifying authority will not certify your property to the extent it appears you will recover (over the property's useful life) all or part of its cost from the profit based on its operation (such as through sales of recovered wastes). Taxes help The federal certifying authority will describe the nature of the potential cost recovery. Taxes help You must then reduce the amortizable basis of the facility by this potential recovery. Taxes help New identifiable treatment facility. Taxes help   A new identifiable treatment facility is tangible depreciable property that is identifiable as a treatment facility. Taxes help It does not include a building and its structural components unless the building is exclusively a treatment facility. Taxes help Atmospheric pollution control facilities. Taxes help   Certain atmospheric pollution control facilities can be amortized over 84 months. Taxes help To qualify, the following must apply. Taxes help The facility must be acquired and placed in service after April 11, 2005. Taxes help If acquired, the original use must begin with you after April 11, 2005. Taxes help The facility must be used in connection with an electric generation plant or other property placed in operation after December 31, 1975, that is primarily coal fired. Taxes help If you construct, reconstruct, or erect the facility, only the basis attributable to the construction, reconstruction, or erection completed after April 11, 2005, qualifies. Taxes help Basis reduction for corporations. Taxes help   A corporation must reduce the amortizable basis of a pollution control facility by 20% before figuring the amortization deduction. Taxes help More information. Taxes help   For more information on the amortization of pollution control facilities, see Code sections 169 and 291(c) and the related regulations. Taxes help Research and Experimental Costs You can elect to amortize your research and experimental costs, deduct them as current business expenses, or write them off over a 10-year period (see Optional write-off method below). Taxes help If you elect to amortize these costs, deduct them in equal amounts over 60 months or more. Taxes help The amortization period begins the month you first receive an economic benefit from the costs. Taxes help For a definition of “research and experimental costs” and information on deducting them as current business expenses, see chapter 7. Taxes help Optional write-off method. Taxes help   Rather than amortize these costs or deduct them as a current expense, you have the option of deducting (writing off) research and experimental costs ratably over a 10-year period beginning with the tax year in which you incurred the costs. Taxes help For more information, see Optional Write-off of Certain Tax Preferences , later, and section 59(e) of the Internal Revenue Code. Taxes help Costs you can amortize. Taxes help   You can amortize costs chargeable to a capital account (see chapter 1) if you meet both of the following requirements. Taxes help You paid or incurred the costs in your trade or business. Taxes help You are not deducting the costs currently. Taxes help How to make the election. Taxes help   To elect to amortize research and experimental costs, complete Part VI of Form 4562 and attach it to your income tax return. Taxes help Generally, you must file the return by the due date (including extensions). Taxes help However, if you timely filed your return for the year without making the election, you can still make the election by filing an amended return within 6 months of the due date of the return (excluding extensions). Taxes help Attach Form 4562 to the amended return and write “Filed pursuant to section 301. Taxes help 9100-2” on Form 4562. Taxes help File the amended return at the same address you filed the original return. Taxes help   Your election is binding for the year it is made and for all later years unless you obtain approval from the IRS to change to a different method. Taxes help Optional Write-off of Certain Tax Preferences You can elect to amortize certain tax preference items over an optional period beginning in the tax year in which you incurred the costs. Taxes help If you make this election, there is no AMT adjustment. Taxes help The applicable costs and the optional recovery periods are as follows: Circulation costs — 3 years, Intangible drilling and development costs — 60 months, Mining exploration and development costs — 10 years, and Research and experimental costs — 10 years. Taxes help How to make the election. Taxes help   To elect to amortize qualifying costs over the optional recovery period, complete Part VI of Form 4562 and attach a statement containing the following information to your return for the tax year in which the election begins: Your name, address, and taxpayer identification number; and The type of cost and the specific amount of the cost for which you are making the election. Taxes help   Generally, the election must be made on a timely filed return (including extensions) for the tax year in which you incurred the costs. Taxes help However, if you timely filed your return for the year without making the election, you can still make the election by filing an amended return within 6 months of the due date of the return (excluding extensions). Taxes help Attach Form 4562 to the amended return and write “Filed pursuant to section 301. Taxes help 9100-2” on Form 4562. Taxes help File the amended return at the same address you filed the original return. Taxes help Revoking the election. Taxes help   You must obtain consent from the IRS to revoke your election. Taxes help Your request to revoke the election must be submitted to the IRS in the form of a letter ruling before the end of the tax year in which the optional recovery period ends. Taxes help The request must contain all of the information necessary to demonstrate the rare and unusual circumstances that would justify granting revocation. Taxes help If the request for revocation is approved, any unamortized costs are deductible in the year the revocation is effective. Taxes help Prev  Up  Next   Home   More Online Publications
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Taxes help Publication 17(SP) - Introductory Material Table of Contents Qué Hay de Nuevo Recordatorios IntroductionIconos. Taxes help Para pedir formularios y publicaciones. Taxes help Preguntas sobre los impuestos. Taxes help Todo material en esta publicación puede ser reimpreso gratuitamente. Taxes help Una referencia a El Impuesto Federal sobre los Ingresos (2013) sería apropiada. Taxes help Las explicaciones y ejemplos en esta publicación representan la interpretación del Servicio de Impuestos Internos (IRS, por sus siglas en inglés) con respecto a: Leyes tributarias promulgadas por el Congreso de los Estados Unidos, Reglamentos del Departamento del Tesoro de los Estados Unidos y Decisiones de los tribunales. Taxes help Sin embargo, la información provista no abarca cada situación y no se presenta con la intención de reemplazar la ley o cambiar su significado. Taxes help Esta publicación abarca ciertos temas sobre los cuales un tribunal puede haber dictado un fallo más favorable para los contribuyentes que la interpretación hecha por el IRS. Taxes help Hasta que estas interpretaciones divergentes sean resueltas por fallos o decretos de un tribunal superior o de alguna otra manera, esta publicación continuará presentando las interpretaciones hechas por el IRS. Taxes help Todos los contribuyentes tienen derechos importantes cuando tratan con el IRS. Taxes help Estos derechos están descritos en la sección titulada Derechos del Contribuyente , al final de esta publicación. Taxes help Qué Hay de Nuevo Esta sección resume ciertos cambios tributarios importantes que entraron en vigor en el año 2013. Taxes help La mayor parte de estos cambios se abordan en más detalle en esta publicación. Taxes help Acontecimientos futuros. Taxes help  Si desea obtener la información más reciente sobre temas de ley tributaria que se explican en esta publicación, incluyendo toda información sobre legislación tributaria, acceda a www. Taxes help irs. Taxes help gov/pub17sp. Taxes help Impuesto Adicional del Medicare. Taxes help  Comenzando en el año 2013, le corresponderá un Impuesto Adicional del Medicare de 0. Taxes help 9% sobre los salarios, la compensación por jubilación ferroviaria (RRTA, por sus siglas en inglés) y el ingreso sobre el trabajo por cuenta propia que están sujetos al impuesto al Medicare. Taxes help El impuesto corresponde si estos ingresos son mayores que: $125,000, si es casado que presenta una declaración por separado, $250,000, si es casado que presenta una declaración conjunta o $200,000, si presenta la declaración utilizando cualquier otro estado civil para efectos de la declaración. Taxes help Si desea más información, vea el Formulario 8959 y sus Instrucciones, disponibles en inglés. Taxes help Impuesto sobre los ingresos netos de inversión. Taxes help  Comenzando en el año 2013, usted podría estar sujeto al impuesto sobre los ingresos netos de inversión (NIIT, por sus siglas en inglés). Taxes help Este impuesto es el 3. Taxes help 8% de la cantidad menor entre (a) su ingreso neto de inversión o (b) la cantidad en exceso de su ingreso bruto ajustado modificado sobre: $125,000, si es casado que presenta una declaración por separado, $250,000, si es casado que presenta una declaración conjunta o si es viudo calificado o $200,000, si presenta la declaración utilizando cualquier otro estado civil para efectos de la declaración. Taxes help Si desea más información, vea el Formulario 8960 y sus Instrucciones, disponibles en inglés. Taxes help Cambio en las tasas tributarias. Taxes help  La tasa tributaria mayor es de 39. Taxes help 6%. Taxes help Si desea más información, vea la Hoja de Trabajo para el Cálculo del Impuesto del Año 2013 o las Tasas Impositivas de 2013 , las cuales se encuentran al final de esta publicación. Taxes help Tasa tributaria sobre las ganancias netas de capital y dividendos calificados. Taxes help  La tasa tributaria máxima de 15% sobre las ganancias netas de capital y los dividendos calificados ha aumentado a 20% para algunos contribuyentes. Taxes help Vea el capítulo 16 . Taxes help Gastos médicos y dentales. Taxes help  Usted puede deducir solamente la parte de sus gastos médicos y dentales que sea mayor que el 10% de su ingreso bruto ajustado (7. Taxes help 5% si usted o su cónyuge tiene 65 años de edad o más). Taxes help Vea el capítulo 21 . Taxes help Aumento de la cantidad de la exención personal para determinados contribuyentes. Taxes help  La exención personal que le corresponde a usted ha aumentado a $3,900. Taxes help Pero, esta cantidad se reduce si su ingreso bruto ajustado es mayor que: $150,000, si es casado que presenta una declaración por separado, $250,000, si es soltero, $275,000, si es cabeza de familia o $300,000, si presenta la declaración utilizando cualquier otro estado civil para efectos de la declaración. Taxes help Vea el capítulo 3 . Taxes help Límite sobre las deducciones detalladas. Taxes help  Usted puede que no tenga derecho de deducir todas sus deducciones detalladas si su ingreso bruto ajustado es mayor que: $150,000, si es casado que presenta una declaración por separado, $250,000, si es soltero, $275,000, si es cabeza de familia o $300,000, si presenta la declaración utilizando cualquier otro estado civil para efectos de la declaración. Taxes help Vea el capítulo 29 . Taxes help Matrimonio entre el mismo sexo. Taxes help  Si tiene un cónyuge de su mismo sexo con quien usted se casó en un estado (o jurisdicción o país extranjero) que reconoce el matrimonio entre personas del mismo sexo, usted y su cónyuge tienen que utilizar el estado civil para efectos de la declaración de casados que presentan una declaración conjunta o casado que presenta la declaración por separado en su declaración del año 2013. Taxes help Utilice uno de estos estados civiles para efectos de la declaración aunque usted y su cónyuge en la actualidad vivan en un estado (o jurisdicción o país extranjero) en donde no se reconozca el matrimonio entre personas del mismo sexo. Taxes help Vea el capítulo 2 . Taxes help Si reúne ciertos requisitos, quizás podría presentar declaraciones enmendadas para cambiar su estado civil para efectos de la declaración para algunos años anteriores. Taxes help Si desea saber más detalles sobre declaraciones enmendadas, vea el capítulo 1 . Taxes help Cuenta flexible de ahorros para gastos médicos (FSA, por sus siglas en inglés). Taxes help  Comenzando con los años del plan después de 2012, usted no puede hacer aportaciones mediante la reducción de salarios mayores de $2,500 a cuentas flexibles de ahorros para gastos médicos (FSA, por sus siglas en inglés). Taxes help Vea el capítulo 5 . Taxes help Créditos tributarios que vencen. Taxes help  El crédito por vehículo eléctrico enchufable y la parte reembolsable del crédito del impuesto mínimo de años anteriores ha vencido. Taxes help Usted no puede reclamar ninguno de éstos en su declaración del año 2013. Taxes help Vea el capítulo 37 . Taxes help Esquemas de inversión de tipo Ponzi. Taxes help  Hay nuevas reglas sobre cómo reclamar una deducción en el Formulario 4684, en inglés, debido a una pérdida por robo por un esquema de inversión de tipo Ponzi. Taxes help Vea el capítulo 25 . Taxes help Método simplificado para la deducción por oficina en el hogar. Taxes help  Si usted puede tomar una deducción por tener una oficina en su hogar, quizás pueda utilizar un método simplificado para calcular dicha deducción. Taxes help Vea la Publicación 587, disponible en inglés. Taxes help Tarifas estándar por milla. Taxes help  Para 2013, la tarifa estándar por milla permitida por el costo de operar su automóvil para uso comercial ha aumentado a 56½ centavos por milla. Taxes help Vea el capítulo 26 . Taxes help Para 2013, la tarifa estándar por milla permitida por el costo de operar su automóvil por razones médicas ha aumentado a 24 centavos por milla. Taxes help Vea el capítulo 21 . Taxes help Para 2013, la tarifa estándar por milla permitida por el costo de operar su automóvil para determinar los gastos de mudanza ha aumentado a 24 centavos por milla. Taxes help Vea la Publicación 521, Moving Expenses (Gastos de mudanza), en inglés. Taxes help Recordatorios A continuación aparecen recordatorios importantes y otros asuntos que le podrían ayudar a presentar su declaración de impuestos del año 2013. Taxes help Muchos de estos asuntos se explican más adelante en esta publicación. Taxes help Anote su número de Seguro Social (SSN, por sus siglas en inglés) en la declaración. Taxes help  Anote su número de Seguro Social (SSN, por sus siglas en inglés) en el espacio correspondiente de la declaración de impuestos. Taxes help Si presentó una declaración conjunta de impuestos en el año 2012 y presenta una declaración conjunta en el año 2013 con el mismo cónyuge, escriba los nombres y números de Seguro Social en el mismo orden en que lo hizo en el año 2012. Taxes help Vea el capítulo 1 . Taxes help Proteja su documentación tributaria contra el robo de identidad. Taxes help  El robo de identidad ocurre cuando otra persona usa la información personal de usted sin su autorización para cometer fraude u otros delitos. Taxes help Dicha información personal podría ser su nombre, número de Seguro Social (SSN, por sus siglas en inglés) u otra información de identificación. Taxes help Un ladrón de identidad puede usar su SSN para obtener un empleo o puede presentar una declaración de impuestos usando su SSN robado para recibir un reembolso. Taxes help Si desea más información sobre el robo de identidad e información sobre cómo reducir su riesgo al robo de identidad, vea el capítulo 1 . Taxes help Números de identificación del contribuyente. Taxes help  Tiene que proveer el número de identificación del contribuyente de cada persona por la cual reclama ciertos beneficios tributarios. Taxes help Este requisito se aplica aun en el caso en que la persona haya nacido en el año 2013. Taxes help Por lo general, este número es el número de Seguro Social de la persona. Taxes help Vea el capítulo 1 . Taxes help Ingreso de fuentes en el extranjero. Taxes help  Si es ciudadano de los Estados Unidos con ingresos provenientes de fuentes en el extranjero (ingresos del extranjero), tiene que declarar todos estos ingresos en su declaración de impuestos, a menos que estén exentos conforme a las leyes estadounidenses. Taxes help Esto es cierto tanto si vive dentro como fuera de los Estados Unidos e independientemente de si recibe o no un Formulario W-2 ó 1099 del pagador extranjero. Taxes help Esto corresponde al ingreso del trabajo (como salarios y propinas) y también al ingreso no derivado del trabajo (como intereses, dividendos, ganancias de capital, pensiones, alquileres y regalías). Taxes help Si reside fuera de los Estados Unidos, es posible que pueda excluir la totalidad o parte de su ingreso del trabajo procedente de fuentes en el extranjero. Taxes help Para más detalles, vea la Publicación 54, Tax Guide for U. Taxes help S. Taxes help Citizens and Resident Aliens Abroad (Guía tributaria para ciudadanos y residentes estadounidenses en el extranjero), en inglés. Taxes help Activos financieros extranjeros. Taxes help  Si tuvo activos financieros extranjeros en el 2013, es posible que tenga que presentar el nuevo Formulario 8938 con su declaración. Taxes help Vea www. Taxes help IRS. Taxes help gov/form8938, en inglés, para más detalles. Taxes help Prórroga automática de 6 meses para presentar la declaración de impuestos. Taxes help  Puede usar el Formulario 4868(SP), Solicitud de Prórroga Automática para Presentar la Declaración del Impuesto sobre el Ingreso Personal de los Estados Unidos (o el Formulario 4868, en inglés), para obtener una prórroga automática de 6 meses para presentar su declaración de impuestos. Taxes help Vea el capítulo 1 . Taxes help Incluya su número de teléfono en la declaración. Taxes help  Para resolver rápidamente cualquier pregunta que necesitemos hacerle para tramitar su declaración, nos gustaría poder llamarlo. Taxes help Anote el número de teléfono donde podamos llamarlo durante el día, al lado del espacio donde firma la declaración de impuestos y donde aparece su ocupación. Taxes help Si usted presenta una declaración conjunta, puede anotar el número de teléfono suyo o el de su cónyuge. Taxes help Pago de los impuestos. Taxes help   Puede pagar sus impuestos a través de la Internet, a través del teléfono o por medio de cheque o giro. Taxes help Puede efectuar una transferencia directa de su cuenta bancaria o utilizar una tarjeta de crédito o débito. Taxes help Si presenta su declaración electrónicamente (por medio de e-file), puede programar un pago electrónico. Taxes help Vea el capítulo 1 . Taxes help Maneras más rápidas de presentar su declaración. Taxes help  El IRS ofrece maneras rápidas y fiables de presentar la información tributaria sin tener que presentar una declaración en papel. Taxes help Puede usar el sistema electrónico e-file del IRS para presentar su declaración de impuestos. Taxes help Vea el capítulo 1 . Taxes help Presentación electrónica gratuita de la declaración. Taxes help  Usted quizás pueda presentar su declaración de impuestos del año 2013 por Internet sin pagar cargo alguno. Taxes help Vea el capítulo 1 . Taxes help Cambio de dirección. Taxes help  Si cambia de dirección, debe notificarle al IRS. Taxes help Vea el tema titulado Cambio de Dirección , en el capítulo 1. Taxes help Reembolsos de una declaración presentada fuera de plazo. Taxes help  Si a usted se le debe un reembolso pero no presentó una declaración, por lo general tendrá que presentar su declaración dentro de 3 años a partir de la fecha en que la declaración venció (incluidas prórrogas) para obtener ese reembolso. Taxes help Vea el capítulo 1 . Taxes help Declaraciones de impuestos frívolas. Taxes help  El IRS ha publicado una lista de posturas identificadas como frívolas. Taxes help La multa por presentar una declaración de impuestos frívola es de $5,000. Taxes help Vea el capítulo 1 . Taxes help Reclamación errónea de reembolso o crédito. Taxes help  Quizás tenga que pagar una multa si reclama erróneamente un reembolso o crédito. Taxes help Vea el capítulo 1 . Taxes help Información sobre la Ley de Confidencialidad de Información y la Ley de Reducción de Trámites. Taxes help   La IRS Restructuring and Reform Act of 1998 (Ley de Reestructuración y Reforma del Servicio de Impuestos Internos de 1998), la Privacy Act of 1974 (Ley de Confidencialidad de Información de 1974) y la Paperwork Reduction Act of 1980 (Ley de Reducción de Trámites de 1980) requieren que, cuando le solicitemos información, le informemos primero sobre cuál es nuestro derecho legal para solicitar esa información, por qué la estamos solicitando, cómo se usará la información, qué podría suceder si no la recibimos y si su respuesta es voluntaria, necesaria para obtener un beneficio u obligatoria conforme a la ley. Taxes help Una explicación completa sobre este tema puede encontrarse en las instrucciones de los formularios. Taxes help Servicio a los contribuyentes. Taxes help  Puede hacer una cita para recibir ayuda en persona en el Centro de Ayuda al Contribuyente más conveniente en el día laborable que más le convenga. Taxes help Vea el tema titulado Cómo Obtener Ayuda con los Impuestos , al final de esta publicación. Taxes help Mandato para preparadores de impuestos sobre el sistema e-file. Taxes help  La mayoría de los preparadores de impuestos remunerados que preparan y presentan declaraciones tienen que presentar electrónicamente por medio del sistema e-file. Taxes help Puede ser que su preparador le comunique sobre este requisito y las opciones que están a disposición suya. Taxes help Inspector General del Tesoro para la Administración Tributaria. Taxes help   Si desea denunciar confidencialmente la mala conducta, ineficacia, el fraude o abuso cometido por un empleado del IRS, puede llamar al 1-800-366-4484 (1-800-877-8339 para personas sordas, con limitación auditiva o que tienen impedimentos del habla, y que usen equipo TTY/TDD). Taxes help Puede mantenerse anónimo. Taxes help Fotografías de niños desaparecidos. Taxes help  El IRS se enorgullece en colaborar con el National Center for Missing and Exploited Children (Centro Nacional de Búsqueda de Niños Desaparecidos y Explotados). Taxes help Las fotografías de niños desaparecidos que han sido seleccionadas por el Centro pueden aparacer en esta publicación en páginas que de otra manera estarían en blanco. Taxes help Usted puede ayudar a que estos niños regresen a sus hogares mirando sus fotografías y llamando al número gratuito 1-800-THE-LOST (1-800-843-5678) si reconoce a un niño. Taxes help Introduction Esta publicación abarca las reglas generales para la presentación de una declaración federal de impuestos sobre el ingreso. Taxes help La publicación complementa la información contenida en las instrucciones para el formulario de impuestos. Taxes help Igualmente explica las leyes tributarias para asegurar que usted pague sólo los impuestos que adeuda y nada más. Taxes help Cómo está organizada esta publicación. Taxes help   Esta publicación sigue de cerca el Formulario 1040, U. Taxes help S. Taxes help Individual Income Tax Return (Declaración de impuestos de los Estados Unidos sobre los ingresos personales), disponible en inglés. Taxes help Está dividida en seis partes que abarcan distintas secciones del Formulario 1040. Taxes help Cada parte está subdividida en capítulos que normalmente explican una línea del formulario. Taxes help No se preocupe si presenta el Formulario 1040A o el Formulario 1040EZ. Taxes help Todo lo que está incluido en una línea de cualquiera de ambos formularios se incluye también en el Formulario 1040. Taxes help   La tabla de contenido que aparece al comienzo de esta publicación y el índice que aparece al final le servirán de utilidad para encontrar la información que necesite. Taxes help Qué se incluye en esta publicación. Taxes help   Esta publicación comienza con las reglas para la presentación de una declaración de impuestos. Taxes help La publicación explica: Quién tiene que presentar una declaración, Qué formulario se debe utilizar para declarar los impuestos, Cuándo es la fecha de vencimiento de la declaración, Cómo presentar su declaración usando el sistema electrónico e-file y Otra información general. Taxes help Esta publicación le ayudará a identificar el estado civil para propósitos de la declaración al cual tiene derecho. Taxes help Del mismo modo, le ayudará a determinar si puede reclamar algún dependiente y si los ingresos que recibe están sujetos a impuestos. Taxes help La publicación también explica la deducción estándar, las clases de gastos que quizás pueda deducir y varios créditos que quizás pueda tomar para reducir sus impuestos. Taxes help   A lo largo de la publicación, hay ejemplos que muestran cómo se aplican las leyes tributarias en situaciones típicas. Taxes help También hay organigramas y tablas en la publicación que presentan información tributaria en una manera fácil de entender. Taxes help   Muchos de los temas que se tratan en esta publicación son explicados en mayor detalle en otras publicaciones del IRS. Taxes help Se hace referencia a dichas publicaciones y se indica si están disponibles en español o en inglés. Taxes help Iconos. Taxes help   En la publicación se utilizan pequeños símbolos gráficos, o sea iconos, para llamar su atención a información especial. Taxes help Vea la Tabla 1 , más adelante, para una explicación de cada icono usado en esta publicación. Taxes help Qué no se incluye en esta publicación. Taxes help   Algunos materiales que le podrían ser útiles no se incluyen en esta publicación pero pueden encontrarse en el folleto de instrucciones del formulario de impuestos. Taxes help Esto incluye listas que identifican lo siguiente: Dónde declarar ciertas partidas que aparecen en documentos informativos y Temas tributarios grabados (temas TeleTax). Taxes help   Si opera su propio negocio o si tiene otros ingresos del trabajo por cuenta propia, tales como del cuidado de niños o la venta de artesanía, vea las siguientes publicaciones para más información: Publicación 334, Tax Guide for Small Business (For Individuals Who Use Schedule C or C-EZ) (Guía tributaria para pequeños negocios (para personas que usen el Anexo C o C-EZ)), en inglés. Taxes help Publicación 535, Business Expenses (Gastos de negocios), en inglés. Taxes help Publicación 587, Business Use of Your Home (Including Use by Daycare Providers) (Uso comercial de su vivienda (incluyendo el uso por proveedores del cuidado de niños)), en inglés. Taxes help Ayuda del IRS. Taxes help   Existen muchas maneras en que puede obtener ayuda del IRS. Taxes help Éstas se explican bajo el tema titulado Cómo Obtener Ayuda con los Impuestos , al final de esta publicación. Taxes help Comentarios y sugerencias. Taxes help   Agradeceremos sus comentarios acerca de esta publicación, así como sus sugerencias para ediciones futuras. Taxes help   Puede enviar sus comentarios a la dirección siguiente:  Internal Revenue Service Tax Forms and Publications Division 1111 Constitution Ave. Taxes help NW, IR-6526 Washington, DC 20224   Contestamos muchas cartas por teléfono. Taxes help Por lo tanto, sería útil que incluyera en la correspondencia su número de teléfono, con el código de área, en donde nos podamos comunicar con usted durante el día. Taxes help   Usted nos puede enviar comentarios desde la página web www. Taxes help irs. Taxes help gov/formspubs, en inglés, seleccionando Comment on Tax Forms and Publications (Enviar comentarios sobre los formularios y publicaciones de impuestos), bajo la sección More Information (Información adicional). Taxes help   Aunque no le podemos contestar individualmente, agradecemos sus comentarios y sugerencias y los tendremos en cuenta para ediciones futuras de nuestros productos tributarios. Taxes help Para pedir formularios y publicaciones. Taxes help   Visite www. Taxes help irs. Taxes help gov/formspubs para descargar formularios y publicaciones, llame al 1-800-829-3676 para pedir formularios y publicaciones o escriba a la dirección indicada a continuación y recibirá una respuesta dentro de 10 días después de que nosotros recibamos su solicitud. Taxes help  Internal Revenue Service 1201 N. Taxes help Mitsubishi Motorway Bloomington, IL 61705-6613 Preguntas sobre los impuestos. Taxes help   Si tiene una pregunta sobre los impuestos, verifique la información disponible en IRS. Taxes help gov/espanol o llame al 1-800-829-1040. Taxes help No podemos contestar preguntas sobre impuestos enviadas a ninguna de las dos direcciones indicadas anteriormente. Taxes help Misión del IRS. Taxes help   Proveerles a los contribuyentes de los Estados Unidos de América un servicio de la más alta calidad al ayudarles a entender y cumplir con sus responsabilidades tributarias y, a la vez, hacer cumplir las leyes tributarias de manera íntegra y justa para todos. Taxes help Tabla 1. Taxes help Leyenda de los Iconos Icono Explicación Partidas que podrían causarle problemas en particular o una alerta sobre legislaciones pendientes que podrían entrar en vigor después de que se imprima esta publicación. Taxes help Un sitio en Internet o una dirección de correo electrónico. Taxes help Una dirección que podría necesitar. Taxes help Documentos que debería mantener en su documentación personal. Taxes help Cálculos que necesite realizar o una hoja de trabajo que pueda tener que completar y conservar para sus archivos. Taxes help Un número de teléfono importante. Taxes help Información que podría necesitar. Taxes help Prev  Up  Next   Home   More Online Publications