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Turbo Tax Filing 2012

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Turbo Tax Filing 2012

Turbo tax filing 2012 Publication 587 - Main Content Table of Contents Qualifying for a DeductionExclusive Use Regular Use Trade or Business Use Principal Place of Business Place To Meet Patients, Clients, or Customers Separate Structure Figuring the DeductionUsing Actual Expenses Using the Simplified Method Daycare Facility Standard meal and snack rates. Turbo tax filing 2012 Sale or Exchange of Your HomeGain on Sale Depreciation Basis Adjustment Reporting the Sale More Information Business Furniture and EquipmentListed Property Property Bought for Business Use Personal Property Converted to Business Use Recordkeeping Where To DeductSelf-Employed Persons Employees Partners How To Get Tax HelpLow Income Taxpayer Clinics Worksheet To Figure the Deduction for Business Use of Your HomeInstructions for the Worksheet Worksheets To Figure the Deduction for Business Use of Your Home (Simplified Method) Instructions for the Simplified Method Worksheet Instructions for the Daycare Facility Worksheet Instructions for the Area Adjustment Worksheet Qualifying for a Deduction Generally, you cannot deduct items related to your home, such as mortgage interest, real estate taxes, utilities, maintenance, rent, depreciation, or property insurance, as business expenses. Turbo tax filing 2012 However, you may be able to deduct expenses related to the business use of part of your home if you meet specific requirements. Turbo tax filing 2012 Even then, the deductible amount of these types of expenses may be limited. Turbo tax filing 2012 Use this section and Figure A, later, to decide if you can deduct expenses for the business use of your home. Turbo tax filing 2012 To qualify to deduct expenses for business use of your home, you must use part of your home: Exclusively and regularly as your principal place of business (defined later), Exclusively and regularly as a place where you meet or deal with patients, clients, or customers in the normal course of your trade or business, In the case of a separate structure which is not attached to your home, in connection with your trade or business, On a regular basis for certain storage use (see Storage of inventory or product samples , later), For rental use (see Publication 527), or As a daycare facility (see Daycare Facility , later). Turbo tax filing 2012 Additional tests for employee use. Turbo tax filing 2012   If you are an employee and you use a part of your home for business, you may qualify for a deduction for its business use. Turbo tax filing 2012 You must meet the tests discussed earlier plus: Your business use must be for the convenience of your employer, and You must not rent any part of your home to your employer and use the rented portion to perform services as an employee for that employer. Turbo tax filing 2012 If the use of the home office is merely appropriate and helpful, you cannot deduct expenses for the business use of your home. Turbo tax filing 2012 Exclusive Use To qualify under the exclusive use test, you must use a specific area of your home only for your trade or business. Turbo tax filing 2012 The area used for business can be a room or other separately identifiable space. Turbo tax filing 2012 The space does not need to be marked off by a permanent partition. Turbo tax filing 2012 You do not meet the requirements of the exclusive use test if you use the area in question both for business and for personal purposes. Turbo tax filing 2012 Example. Turbo tax filing 2012 You are an attorney and use a den in your home to write legal briefs and prepare clients' tax returns. Turbo tax filing 2012 Your family also uses the den for recreation. Turbo tax filing 2012 The den is not used exclusively in your trade or business, so you cannot claim a deduction for the business use of the den. Turbo tax filing 2012 Exceptions to Exclusive Use You do not have to meet the exclusive use test if either of the following applies. Turbo tax filing 2012 You use part of your home for the storage of inventory or product samples (discussed next). Turbo tax filing 2012 You use part of your home as a daycare facility, discussed later under Daycare Facility . Turbo tax filing 2012 Note. Turbo tax filing 2012 With the exception of these two uses, any portion of the home used for business purposes must meet the exclusive use test. Turbo tax filing 2012 Storage of inventory or product samples. Turbo tax filing 2012    If you use part of your home for storage of inventory or product samples, you can deduct expenses for the business use of your home without meeting the exclusive use test. Turbo tax filing 2012 However, you must meet all the following tests. Turbo tax filing 2012 You sell products at wholesale or retail as your trade or business. Turbo tax filing 2012 You keep the inventory or product samples in your home for use in your trade or business. Turbo tax filing 2012 Your home is the only fixed location of your trade or business. Turbo tax filing 2012 You use the storage space on a regular basis. Turbo tax filing 2012 The space you use is a separately identifiable space suitable for storage. Turbo tax filing 2012 Example. Turbo tax filing 2012 Your home is the only fixed location of your business of selling mechanics' tools at retail. Turbo tax filing 2012 You regularly use half of your basement for storage of inventory and product samples. Turbo tax filing 2012 You sometimes use the area for personal purposes. Turbo tax filing 2012 The expenses for the storage space are deductible even though you do not use this part of your basement exclusively for business. Turbo tax filing 2012 Regular Use To qualify under the regular use test, you must use a specific area of your home for business on a regular basis. Turbo tax filing 2012 Incidental or occasional business use is not regular use. Turbo tax filing 2012 You must consider all facts and circumstances in determining whether your use is on a regular basis. Turbo tax filing 2012 Trade or Business Use To qualify under the trade-or-business-use test, you must use part of your home in connection with a trade or business. Turbo tax filing 2012 If you use your home for a profit-seeking activity that is not a trade or business, you cannot take a deduction for its business use. Turbo tax filing 2012 Example. Turbo tax filing 2012 You use part of your home exclusively and regularly to read financial periodicals and reports, clip bond coupons, and carry out similar activities related to your own investments. Turbo tax filing 2012 You do not make investments as a broker or dealer. Turbo tax filing 2012 So, your activities are not part of a trade or business and you cannot take a deduction for the business use of your home. Turbo tax filing 2012 Principal Place of Business You can have more than one business location, including your home, for a single trade or business. Turbo tax filing 2012 To qualify to deduct the expenses for the business use of your home under the principal place of business test, your home must be your principal place of business for that trade or business. Turbo tax filing 2012 To determine whether your home is your principal place of business, you must consider: The relative importance of the activities performed at each place where you conduct business, and The amount of time spent at each place where you conduct business. Turbo tax filing 2012 Your home office will qualify as your principal place of business if you meet the following requirements. Turbo tax filing 2012 You use it exclusively and regularly for administrative or management activities of your trade or business. Turbo tax filing 2012 You have no other fixed location where you conduct substantial administrative or management activities of your trade or business. Turbo tax filing 2012 If, after considering your business locations, your home cannot be identified as your principal place of business, you cannot deduct home office expenses. Turbo tax filing 2012 However, see the later discussions under Place To Meet Patients, Clients, or Customers and Separate Structure for other ways to qualify to deduct home office expenses. Turbo tax filing 2012 Administrative or management activities. Turbo tax filing 2012   There are many activities that are administrative or managerial in nature. Turbo tax filing 2012 The following are a few examples. Turbo tax filing 2012 Billing customers, clients, or patients. Turbo tax filing 2012 Keeping books and records. Turbo tax filing 2012 Ordering supplies. Turbo tax filing 2012 Setting up appointments. Turbo tax filing 2012 Forwarding orders or writing reports. Turbo tax filing 2012 Administrative or management activities performed at other locations. Turbo tax filing 2012   The following activities performed by you or others will not disqualify your home office from being your principal place of business. Turbo tax filing 2012 You have others conduct your administrative or management activities at locations other than your home. Turbo tax filing 2012 (For example, another company does your billing from its place of business. Turbo tax filing 2012 ) You conduct administrative or management activities at places that are not fixed locations of your business, such as in a car or a hotel room. Turbo tax filing 2012 You occasionally conduct minimal administrative or management activities at a fixed location outside your home. Turbo tax filing 2012 You conduct substantial nonadministrative or nonmanagement business activities at a fixed location outside your home. Turbo tax filing 2012 (For example, you meet with or provide services to customers, clients, or patients at a fixed location of the business outside your home. Turbo tax filing 2012 ) You have suitable space to conduct administrative or management activities outside your home, but choose to use your home office for those activities instead. Turbo tax filing 2012 Please click here for the text description of the image. Turbo tax filing 2012 Can you deduct business use of the home expenses? Example 1. Turbo tax filing 2012 John is a self-employed plumber. Turbo tax filing 2012 Most of John's time is spent at customers' homes and offices installing and repairing plumbing. Turbo tax filing 2012 He has a small office in his home that he uses exclusively and regularly for the administrative or management activities of his business, such as phoning customers, ordering supplies, and keeping his books. Turbo tax filing 2012 John writes up estimates and records of work completed at his customers' premises. Turbo tax filing 2012 He does not conduct any substantial administrative or management activities at any fixed location other than his home office. Turbo tax filing 2012 John does not do his own billing. Turbo tax filing 2012 He uses a local bookkeeping service to bill his customers. Turbo tax filing 2012 John's home office qualifies as his principal place of business for deducting expenses for its use. Turbo tax filing 2012 He uses the home office for the administrative or managerial activities of his plumbing business and he has no other fixed location where he conducts these administrative or managerial activities. Turbo tax filing 2012 His choice to have his billing done by another company does not disqualify his home office from being his principal place of business. Turbo tax filing 2012 He meets all the qualifications, including principal place of business, so he can deduct expenses (subject to certain limitations, explained later) for the business use of his home. Turbo tax filing 2012 Example 2. Turbo tax filing 2012 Pamela is a self-employed sales representative for several different product lines. Turbo tax filing 2012 She has an office in her home that she uses exclusively and regularly to set up appointments and write up orders and other reports for the companies whose products she sells. Turbo tax filing 2012 She occasionally writes up orders and sets up appointments from her hotel room when she is away on business overnight. Turbo tax filing 2012 Pamela's business is selling products to customers at various locations throughout her territory. Turbo tax filing 2012 To make these sales, she regularly visits customers to explain the available products and take orders. Turbo tax filing 2012 Pamela's home office qualifies as her principal place of business for deducting expenses for its use. Turbo tax filing 2012 She conducts administrative or management activities there and she has no other fixed location where she conducts substantial administrative or management activities. Turbo tax filing 2012 The fact that she conducts some administrative or management activities in her hotel room (not a fixed location) does not disqualify her home office from being her principal place of business. Turbo tax filing 2012 She meets all the qualifications, including principal place of business, so she can deduct expenses (subject to certain limitations, explained later) for the business use of her home. Turbo tax filing 2012 Example 3. Turbo tax filing 2012 Paul is a self-employed anesthesiologist. Turbo tax filing 2012 He spends the majority of his time administering anesthesia and postoperative care in three local hospitals. Turbo tax filing 2012 One of the hospitals provides him with a small shared office where he could conduct administrative or management activities. Turbo tax filing 2012 Paul very rarely uses the office the hospital provides. Turbo tax filing 2012 He uses a room in his home that he has converted to an office. Turbo tax filing 2012 He uses this room exclusively and regularly to conduct all the following activities. Turbo tax filing 2012 Contacting patients, surgeons, and hospitals regarding scheduling. Turbo tax filing 2012 Preparing for treatments and presentations. Turbo tax filing 2012 Maintaining billing records and patient logs. Turbo tax filing 2012 Satisfying continuing medical education requirements. Turbo tax filing 2012 Reading medical journals and books. Turbo tax filing 2012 Paul's home office qualifies as his principal place of business for deducting expenses for its use. Turbo tax filing 2012 He conducts administrative or management activities for his business as an anesthesiologist there and he has no other fixed location where he conducts substantial administrative or management activities for this business. Turbo tax filing 2012 His choice to use his home office instead of the one provided by the hospital does not disqualify his home office from being his principal place of business. Turbo tax filing 2012 His performance of substantial nonadministrative or nonmanagement activities at fixed locations outside his home also does not disqualify his home office from being his principal place of business. Turbo tax filing 2012 He meets all the qualifications, including principal place of business, so he can deduct expenses (subject to certain limitations, explained later) for the business use of his home. Turbo tax filing 2012 Example 4. Turbo tax filing 2012 Kathleen is employed as a teacher. Turbo tax filing 2012 She is required to teach and meet with students at the school and to grade papers and tests. Turbo tax filing 2012 The school provides her with a small office where she can work on her lesson plans, grade papers and tests, and meet with parents and students. Turbo tax filing 2012 The school does not require her to work at home. Turbo tax filing 2012 Kathleen prefers to use the office she has set up in her home and does not use the one provided by the school. Turbo tax filing 2012 She uses this home office exclusively and regularly for the administrative duties of her teaching job. Turbo tax filing 2012 Kathleen must meet the convenience-of-the-employer test, even if her home qualifies as her principal place of business for deducting expenses for its use. Turbo tax filing 2012 Her employer provides her with an office and does not require her to work at home, so she does not meet the convenience-of-the-employer test and cannot claim a deduction for the business use of her home. Turbo tax filing 2012 More Than One Trade or Business The same home office can be the principal place of business for two or more separate business activities. Turbo tax filing 2012 Whether your home office is the principal place of business for more than one business activity must be determined separately for each of your trade or business activities. Turbo tax filing 2012 You must use the home office exclusively and regularly for one or more of the following purposes. Turbo tax filing 2012 As the principal place of business for one or more of your trades or businesses. Turbo tax filing 2012 As a place to meet or deal with patients, clients, or customers in the normal course of one or more of your trades or businesses. Turbo tax filing 2012 If your home office is a separate structure, in connection with one or more of your trades or businesses. Turbo tax filing 2012 You can use your home office for more than one business activity, but you cannot use it for any nonbusiness (i. Turbo tax filing 2012 e. Turbo tax filing 2012 , personal) activities. Turbo tax filing 2012 If you are an employee, any use of the home office in connection with your employment must be for the convenience of your employer. Turbo tax filing 2012 See Rental to employer , later, if you rent part of your home to your employer. Turbo tax filing 2012 Example. Turbo tax filing 2012 Tracy White is employed as a teacher. Turbo tax filing 2012 Her principal place of work is the school, which provides her office space to do her school work. Turbo tax filing 2012 She also has a mail order jewelry business. Turbo tax filing 2012 All her work in the jewelry business is done in her home office and the office is used exclusively for that business. Turbo tax filing 2012 If she meets all the other tests, she can deduct expenses for the business use of her home for the jewelry business. Turbo tax filing 2012 If Tracy also uses the office for work related to her teaching, she must meet the exclusive use test for both businesses to qualify for the deduction. Turbo tax filing 2012 As an employee, Tracy must also meet the convenience-of-the-employer test to qualify for the deduction. Turbo tax filing 2012 She does not meet this test for her work as a teacher, so she cannot claim a deduction for the business use of her home for either activity. Turbo tax filing 2012 Place To Meet Patients, Clients, or Customers If you meet or deal with patients, clients, or customers in your home in the normal course of your business, even though you also carry on business at another location, you can deduct your expenses for the part of your home used exclusively and regularly for business if you meet both the following tests. Turbo tax filing 2012 You physically meet with patients, clients, or customers on your premises. Turbo tax filing 2012 Their use of your home is substantial and integral to the conduct of your business. Turbo tax filing 2012 Doctors, dentists, attorneys, and other professionals who maintain offices in their homes generally will meet this requirement. Turbo tax filing 2012 Using your home for occasional meetings and telephone calls will not qualify you to deduct expenses for the business use of your home. Turbo tax filing 2012 The part of your home you use exclusively and regularly to meet patients, clients, or customers does not have to be your principal place of business. Turbo tax filing 2012 Example. Turbo tax filing 2012 June Quill, a self-employed attorney, works 3 days a week in her city office. Turbo tax filing 2012 She works 2 days a week in her home office used only for business. Turbo tax filing 2012 She regularly meets clients there. Turbo tax filing 2012 Her home office qualifies for a business deduction because she meets clients there in the normal course of her business. Turbo tax filing 2012 Separate Structure You can deduct expenses for a separate free-standing structure, such as a studio, workshop, garage, or barn, if you use it exclusively and regularly for your business. Turbo tax filing 2012 The structure does not have to be your principal place of business or a place where you meet patients, clients, or customers. Turbo tax filing 2012 Example. Turbo tax filing 2012 John Berry operates a floral shop in town. Turbo tax filing 2012 He grows the plants for his shop in a greenhouse behind his home. Turbo tax filing 2012 He uses the greenhouse exclusively and regularly in his business, so he can deduct the expenses for its use, subject to certain limitations, explained later. Turbo tax filing 2012 Figuring the Deduction After you determine that you meet the tests under Qualifying for a Deduction , you can begin to figure how much you can deduct. Turbo tax filing 2012 When figuring the amount you can deduct for the business use of your home, you will use either your actual expenses or a simplified method. Turbo tax filing 2012 Electing to use the simplified method. Turbo tax filing 2012   The simplified method is an alternative to the calculation, allocation, and substantiation of actual expenses. Turbo tax filing 2012 You choose whether or not to figure your deduction using the simplified method each taxable year. Turbo tax filing 2012 See Using the Simplified Method , later. Turbo tax filing 2012 Rental to employer. Turbo tax filing 2012   If you rent part of your home to your employer and you use the rented part in performing services for your employer as an employee, your deduction for the business use of your home is limited. Turbo tax filing 2012 You can deduct mortgage interest, qualified mortgage insurance premiums, real estate taxes, and personal casualty losses for the rented part, subject to any limitations. Turbo tax filing 2012 However, you cannot deduct otherwise allowable trade or business expenses, business casualty losses, or depreciation related to the use of your home (or use the simplified method as an alternative to deducting these actual expenses) in performing services for your employer. Turbo tax filing 2012 Using Actual Expenses If you do not or cannot elect to use the simplified method for a home, you will figure your deduction for that home using your actual expenses. Turbo tax filing 2012 You will also need to figure the percentage of your home used for business and the limit on the deduction. Turbo tax filing 2012 If you are an employee or a partner, or you use your home in your farming business and you file Schedule F (Form 1040), you can use the Worksheet To Figure the Deduction for Business Use of Your Home, near the end of this publication, to help you figure your deduction. Turbo tax filing 2012 If you use your home in a trade or business and you file Schedule C (Form 1040), you will use Form 8829 to figure your deduction. Turbo tax filing 2012 Part-year use. Turbo tax filing 2012   You cannot deduct expenses for the business use of your home incurred during any part of the year you did not use your home for business purposes. Turbo tax filing 2012 For example, if you begin using part of your home for business on July 1, and you meet all the tests from that date until the end of the year, consider only your expenses for the last half of the year in figuring your allowable deduction. Turbo tax filing 2012 Expenses related to tax-exempt income. Turbo tax filing 2012   Generally, you cannot deduct expenses that are related to tax-exempt allowances. Turbo tax filing 2012 However, if you receive a tax-exempt parsonage allowance or a tax-exempt military allowance, your expenses for mortgage interest and real estate taxes are deductible under the normal rules. Turbo tax filing 2012 No deduction is allowed for other expenses related to the tax-exempt allowance. Turbo tax filing 2012   If your housing is provided free of charge and the value of the housing is tax exempt, you cannot deduct the rental value of any portion of the housing. Turbo tax filing 2012 Actual Expenses You must divide the expenses of operating your home between personal and business use. Turbo tax filing 2012 The part of a home operating expense you can use to figure your deduction depends on both of the following. Turbo tax filing 2012 Whether the expense is direct, indirect, or unrelated. Turbo tax filing 2012 The percentage of your home used for business. Turbo tax filing 2012 Table 1, next, describes the types of expenses you may have and the extent to which they are deductible. Turbo tax filing 2012 Table 1. Turbo tax filing 2012 Types of Expenses  Expense  Description  Deductibility Direct Expenses only for  the business part  of your home. Turbo tax filing 2012 Deductible in full. Turbo tax filing 2012 *   Examples:  Painting or repairs  only in the area  used for business. Turbo tax filing 2012 Exception: May be only partially  deductible in a daycare facility. Turbo tax filing 2012 See Daycare Facility , later. Turbo tax filing 2012 Indirect Expenses for  keeping up and running your  entire home. Turbo tax filing 2012 Deductible based on the percentage of your home used for business. Turbo tax filing 2012 *   Examples:  Insurance, utilities, and  general repairs. Turbo tax filing 2012   Unrelated Expenses only for  the parts of your  home not used  for business. Turbo tax filing 2012 Not deductible. Turbo tax filing 2012   Examples:  Lawn care or painting  a room not used  for business. Turbo tax filing 2012   *Subject to the deduction limit, discussed later. Turbo tax filing 2012 Form 8829 and the Worksheet To Figure the Deduction for Business Use of Your Home have separate columns for direct and indirect expenses. Turbo tax filing 2012 Certain expenses are deductible whether or not you use your home for business. Turbo tax filing 2012 If you qualify to deduct business use of the home expenses, use the business percentage of these expenses to figure your total business use of the home deduction. Turbo tax filing 2012 These expenses include the following. Turbo tax filing 2012 Real estate taxes. Turbo tax filing 2012 Qualified mortgage insurance premiums. Turbo tax filing 2012 Deductible mortgage interest. Turbo tax filing 2012 Casualty losses. Turbo tax filing 2012 Other expenses are deductible only if you use your home for business. Turbo tax filing 2012 You can use the business percentage of these expenses to figure your total business use of the home deduction. Turbo tax filing 2012 These expenses generally include (but are not limited to) the following. Turbo tax filing 2012 Depreciation (covered under Depreciating Your Home , later). Turbo tax filing 2012 Insurance. Turbo tax filing 2012 Rent paid for the use of property you do not own but use in your trade or business. Turbo tax filing 2012 Repairs. Turbo tax filing 2012 Security system. Turbo tax filing 2012 Utilities and services. Turbo tax filing 2012 Real estate taxes. Turbo tax filing 2012   To figure the business part of your real estate taxes, multiply the real estate taxes paid by the percentage of your home used for business. Turbo tax filing 2012   For more information on the deduction for real estate taxes, see Publication 530, Tax Information for Homeowners. Turbo tax filing 2012 Deductible mortgage interest. Turbo tax filing 2012   To figure the business part of your deductible mortgage interest, multiply this interest by the percentage of your home used for business. Turbo tax filing 2012 You can include interest on a second mortgage in this computation. Turbo tax filing 2012 If your total mortgage debt is more than $1,000,000 or your home equity debt is more than $100,000, your deduction may be limited. Turbo tax filing 2012 For more information on what interest is deductible, see Publication 936, Home Mortgage Interest Deduction. Turbo tax filing 2012 Qualified mortgage insurance premiums. Turbo tax filing 2012   To figure the business part of your qualified mortgage insurance premiums, multiply the premiums by the percentage of your home used for business. Turbo tax filing 2012 You can include premiums for insurance on a second mortgage in this computation. Turbo tax filing 2012 If your adjusted gross income is more than $100,000 ($50,000 if your filing status is married filing separately), your deduction may be limited. Turbo tax filing 2012 For more information, see Publication 936, and Line 13 in the Instructions for Schedule A (Form 1040). Turbo tax filing 2012 Casualty losses. Turbo tax filing 2012    If you have a casualty loss on your home that you use for business, treat the casualty loss as a direct expense, an indirect expense, or an unrelated expense, depending on the property affected. Turbo tax filing 2012 A direct expense is the loss on the portion of the property you use only in your business. Turbo tax filing 2012 Use the entire loss to figure the business use of the home deduction. Turbo tax filing 2012 An indirect expense is the loss on property you use for both business and personal purposes. Turbo tax filing 2012 Use only the business portion to figure the deduction. Turbo tax filing 2012 An unrelated expense is the loss on property you do not use in your business. Turbo tax filing 2012 Do not use any of the loss to figure the deduction. Turbo tax filing 2012 Example. Turbo tax filing 2012 You meet the rules to take a deduction for an office in your home that is 10% of the total area of your house. Turbo tax filing 2012 A storm damages your roof. Turbo tax filing 2012 This is an indirect expense as the roof is part of the whole house and is considered to be used both for business and personal purposes. Turbo tax filing 2012 You would complete Form 4684, Casualties and Thefts, to report your loss. Turbo tax filing 2012 You complete both section A (Personal Use Property) and section B (Business and Income-Producing Property) as your home is used both for business and personal purposes. Turbo tax filing 2012 Since you use 90% of your home for personal purposes, use 90% of the cost or adjusted basis of your home, insurance or other reimbursement, and fair market value, both before and after the storm, to figure the amounts to enter on lines 2, 3, 5, and 6 of Form 4684. Turbo tax filing 2012 Since you use 10% of your home for business purposes, use 10% of the cost or adjusted basis of your home, insurance or other reimbursement, and fair market value, both before and after the storm, to figure the amounts to enter on lines 20, 21, 23, and 24 of Form 4684. Turbo tax filing 2012 Forms and worksheets to use. Turbo tax filing 2012   If you are filing Schedule C (Form 1040), get Form 8829 and follow the instructions for casualty losses. Turbo tax filing 2012 If you are an employee or a partner, or you file Schedule F (Form 1040), use the Worksheet To Figure the Deduction for Business Use of Your Home, near the end of this publication. Turbo tax filing 2012 You will also need to get Form 4684. Turbo tax filing 2012 More information. Turbo tax filing 2012   For more information on casualty losses, see Publication 547, Casualties, Disasters, and Thefts. Turbo tax filing 2012 Insurance. Turbo tax filing 2012   You can deduct the cost of insurance that covers the business part of your home. Turbo tax filing 2012 However, if your insurance premium gives you coverage for a period that extends past the end of your tax year, you can deduct only the business percentage of the part of the premium that gives you coverage for your tax year. Turbo tax filing 2012 You can deduct the business percentage of the part that applies to the following year in that year. Turbo tax filing 2012 Rent. Turbo tax filing 2012   If you rent the home you occupy and meet the requirements for business use of the home, you can deduct part of the rent you pay. Turbo tax filing 2012 To figure your deduction, multiply your rent payments by the percentage of your home used for business. Turbo tax filing 2012   If you own your home, you cannot deduct the fair rental value of your home. Turbo tax filing 2012 However, see Depreciating Your Home , later. Turbo tax filing 2012 Repairs. Turbo tax filing 2012   The cost of repairs that relate to your business, including labor (other than your own labor), is a deductible expense. Turbo tax filing 2012 For example, a furnace repair benefits the entire home. Turbo tax filing 2012 If you use 10% of your home for business, you can deduct 10% of the cost of the furnace repair. Turbo tax filing 2012   Repairs keep your home in good working order over its useful life. Turbo tax filing 2012 Examples of common repairs are patching walls and floors, painting, wallpapering, repairing roofs and gutters, and mending leaks. Turbo tax filing 2012 However, repairs are sometimes treated as a permanent improvement and are not deductible. Turbo tax filing 2012 See Permanent improvements , later, under Depreciating Your Home. Turbo tax filing 2012 Security system. Turbo tax filing 2012   If you install a security system that protects all the doors and windows in your home, you can deduct the business part of the expenses you incur to maintain and monitor the system. Turbo tax filing 2012 You also can take a depreciation deduction for the part of the cost of the security system relating to the business use of your home. Turbo tax filing 2012 Utilities and services. Turbo tax filing 2012   Expenses for utilities and services, such as electricity, gas, trash removal, and cleaning services, are primarily personal expenses. Turbo tax filing 2012 However, if you use part of your home for business, you can deduct the business part of these expenses. Turbo tax filing 2012 Generally, the business percentage for utilities is the same as the percentage of your home used for business. Turbo tax filing 2012 Telephone. Turbo tax filing 2012   The basic local telephone service charge, including taxes, for the first telephone line into your home (i. Turbo tax filing 2012 e. Turbo tax filing 2012 , landline) is a nondeductible personal expense. Turbo tax filing 2012 However, charges for business long-distance phone calls on that line, as well as the cost of a second line into your home used exclusively for business, are deductible business expenses. Turbo tax filing 2012 Do not include these expenses as a cost of using your home for business. Turbo tax filing 2012 Deduct these charges separately on the appropriate form or schedule. Turbo tax filing 2012 For example, if you file Schedule C (Form 1040), deduct these expenses on line 25, Utilities (instead of line 30, Expenses for business use of your home). Turbo tax filing 2012 Depreciating Your Home If you own your home and qualify to deduct expenses for its business use, you can claim a deduction for depreciation. Turbo tax filing 2012 Depreciation is an allowance for the wear and tear on the part of your home used for business. Turbo tax filing 2012 You cannot depreciate the cost or value of the land. Turbo tax filing 2012 You recover its cost when you sell or otherwise dispose of the property. Turbo tax filing 2012 Before you figure your depreciation deduction, you need to know the following information. Turbo tax filing 2012 The month and year you started using your home for business. Turbo tax filing 2012 The adjusted basis and fair market value of your home (excluding land) at the time you began using it for business. Turbo tax filing 2012 The cost of any improvements before and after you began using the property for business. Turbo tax filing 2012 The percentage of your home used for business. Turbo tax filing 2012 See Business Percentage , later. Turbo tax filing 2012 Adjusted basis defined. Turbo tax filing 2012   The adjusted basis of your home is generally its cost, plus the cost of any permanent improvements you made to it, minus any casualty losses or depreciation deducted in earlier tax years. Turbo tax filing 2012 For a discussion of adjusted basis, see Publication 551. Turbo tax filing 2012 Permanent improvements. Turbo tax filing 2012   A permanent improvement increases the value of property, adds to its life, or gives it a new or different use. Turbo tax filing 2012 Examples of improvements are replacing electric wiring or plumbing, adding a new roof or addition, paneling, or remodeling. Turbo tax filing 2012    You must carefully distinguish between repairs and improvements. Turbo tax filing 2012 See Repairs , earlier, under Actual Expenses. Turbo tax filing 2012 You also must keep accurate records of these expenses. Turbo tax filing 2012 These records will help you decide whether an expense is a deductible or a capital (added to the basis) expense. Turbo tax filing 2012 However, if you make repairs as part of an extensive remodeling or restoration of your home, the entire job is an improvement. Turbo tax filing 2012 Example. Turbo tax filing 2012 You buy an older home and fix up two rooms as a beauty salon. Turbo tax filing 2012 You patch the plaster on the ceilings and walls, paint, repair the floor, install an outside door, and install new wiring, plumbing, and other equipment. Turbo tax filing 2012 Normally, the patching, painting, and floor work are repairs and the other expenses are permanent improvements. Turbo tax filing 2012 However, because the work gives your property a new use, the entire remodeling job is a permanent improvement and its cost is added to the basis of the property. Turbo tax filing 2012 You cannot deduct any portion of it as a repair expense. Turbo tax filing 2012 Adjusting for depreciation deducted in earlier years. Turbo tax filing 2012   Decrease the basis of your property by the depreciation you deducted, or could have deducted, on your tax returns under the method of depreciation you properly selected. Turbo tax filing 2012 If you deducted less depreciation than you could have under the method you selected, decrease the basis by the amount you could have deducted under that method. Turbo tax filing 2012 If you did not deduct any depreciation, decrease the basis by the amount you could have deducted. Turbo tax filing 2012   If you deducted more depreciation than you should have, decrease your basis by the amount you should have deducted, plus the part of the excess depreciation you deducted that actually decreased your tax liability for any year. Turbo tax filing 2012   If you deducted the incorrect amount of depreciation, see Publication 946. Turbo tax filing 2012 Fair market value defined. Turbo tax filing 2012   The fair market value of your home is the price at which the property would change hands between a buyer and a seller, neither having to buy or sell, and both having reasonable knowledge of all necessary facts. Turbo tax filing 2012 Sales of similar property, on or about the date you begin using your home for business, may be helpful in determining the property's fair market value. Turbo tax filing 2012 Figuring the depreciation deduction for the current year. Turbo tax filing 2012   If you began using your home for business before 2013, continue to use the same depreciation method you used in past tax years. Turbo tax filing 2012   If you began using your home for business for the first time in 2013, depreciate the business part as nonresidential real property under the modified accelerated cost recovery system (MACRS). Turbo tax filing 2012 Under MACRS, nonresidential real property is depreciated using the straight line method over 39 years. Turbo tax filing 2012 For more information on MACRS and other methods of depreciation, see Publication 946. Turbo tax filing 2012   To figure the depreciation deduction, you must first figure the part of the cost of your home that can be depreciated (depreciable basis). Turbo tax filing 2012 The depreciable basis is figured by multiplying the percentage of your home used for business by the smaller of the following. Turbo tax filing 2012 The adjusted basis of your home (excluding land) on the date you began using your home for business. Turbo tax filing 2012 The fair market value of your home (excluding land) on the date you began using your home for business. Turbo tax filing 2012 Depreciation table. Turbo tax filing 2012   If 2013 was the first year you used your home for business, you can figure your 2013 depreciation for the business part of your home by using the appropriate percentage from the following table. Turbo tax filing 2012 Table 2. Turbo tax filing 2012 MACRS Percentage Table for 39-Year Nonresidential Real Property Month First Used for Business Percentage To Use 1 2. Turbo tax filing 2012 461% 2 2. Turbo tax filing 2012 247% 3 2. Turbo tax filing 2012 033% 4 1. Turbo tax filing 2012 819% 5 1. Turbo tax filing 2012 605% 6 1. Turbo tax filing 2012 391% 7 1. Turbo tax filing 2012 177% 8 0. Turbo tax filing 2012 963% 9 0. Turbo tax filing 2012 749% 10 0. Turbo tax filing 2012 535% 11 0. Turbo tax filing 2012 321% 12 0. Turbo tax filing 2012 107%   Multiply the depreciable basis of the business part of your home by the percentage from the table for the first month you use your home for business. Turbo tax filing 2012 See Publication 946 for the percentages for the remaining tax years of the recovery period. Turbo tax filing 2012 Example. Turbo tax filing 2012 In May, George Miller began to use one room in his home exclusively and regularly to meet clients. Turbo tax filing 2012 This room is 8% of the square footage of his home. Turbo tax filing 2012 He bought the home in 2003 for $125,000. Turbo tax filing 2012 He determined from his property tax records that his adjusted basis in the house (exclusive of land) is $115,000. Turbo tax filing 2012 In May, the house had a fair market value of $165,000. Turbo tax filing 2012 He multiplies his adjusted basis of $115,000 (which is less than the fair market value) by 8%. Turbo tax filing 2012 The result is $9,200, his depreciable basis for the business part of the house. Turbo tax filing 2012 George files his return based on the calendar year. Turbo tax filing 2012 May is the 5th month of his tax year. Turbo tax filing 2012 He multiplies his depreciable basis of $9,200 by 1. Turbo tax filing 2012 605% (. Turbo tax filing 2012 01605), the percentage from the table for the 5th month. Turbo tax filing 2012 His depreciation deduction is $147. Turbo tax filing 2012 66. Turbo tax filing 2012 Depreciating permanent improvements. Turbo tax filing 2012   Add the costs of permanent improvements made before you began using your home for business to the basis of your property. Turbo tax filing 2012 Depreciate these costs as part of the cost of your home as explained earlier. Turbo tax filing 2012 The costs of improvements made after you begin using your home for business (that affect the business part of your home, such as a new roof) are depreciated separately. Turbo tax filing 2012 Multiply the cost of the improvement by the business-use percentage and depreciate the result over the recovery period that would apply to your home if you began using it for business at the same time as the improvement. Turbo tax filing 2012 For improvements made this year, the recovery period is 39 years. Turbo tax filing 2012 For the percentage to use for the first year, see Table 2, earlier. Turbo tax filing 2012 For more information on recovery periods, see Publication 946. Turbo tax filing 2012 Business Percentage To find the business percentage, compare the size of the part of your home that you use for business to your whole house. Turbo tax filing 2012 Use the resulting percentage to figure the business part of the expenses for operating your entire home. Turbo tax filing 2012 You can use any reasonable method to determine the business percentage. Turbo tax filing 2012 The following are two commonly used methods for figuring the percentage. Turbo tax filing 2012 Divide the area (length multiplied by the width) used for business by the total area of your home. Turbo tax filing 2012 If the rooms in your home are all about the same size, you can divide the number of rooms used for business by the total number of rooms in your home. Turbo tax filing 2012 Example 1. Turbo tax filing 2012 Your office is 240 square feet (12 feet × 20 feet). Turbo tax filing 2012 Your home is 1,200 square feet. Turbo tax filing 2012 Your office is 20% (240 ÷ 1,200) of the total area of your home. Turbo tax filing 2012 Your business percentage is 20%. Turbo tax filing 2012 Example 2. Turbo tax filing 2012 You use one room in your home for business. Turbo tax filing 2012 Your home has 10 rooms, all about equal size. Turbo tax filing 2012 Your office is 10% (1 ÷ 10) of the total area of your home. Turbo tax filing 2012 Your business percentage is 10%. Turbo tax filing 2012 Use lines 1-7 of Form 8829, or lines 1-3 on the Worksheet To Figure the Deduction for Business Use of Your Home (near the end of this publication) to figure your business percentage. Turbo tax filing 2012 Deduction Limit If your gross income from the business use of your home equals or exceeds your total business expenses (including depreciation), you can deduct all your business expenses related to the use of your home. Turbo tax filing 2012 If your gross income from the business use of your home is less than your total business expenses, your deduction for certain expenses for the business use of your home is limited. Turbo tax filing 2012 Your deduction of otherwise nondeductible expenses, such as insurance, utilities, and depreciation of your home (with depreciation of your home taken last), that are allocable to the business, is limited to the gross income from the business use of your home minus the sum of the following. Turbo tax filing 2012 The business part of expenses you could deduct even if you did not use your home for business (such as mortgage interest, real estate taxes, and casualty and theft losses that are allowable as itemized deductions on Schedule A (Form 1040)). Turbo tax filing 2012 These expenses are discussed in detail under Actual Expenses , earlier. Turbo tax filing 2012 The business expenses that relate to the business activity in the home (for example, business phone, supplies, and depreciation on equipment), but not to the use of the home itself. Turbo tax filing 2012 If you are self-employed, do not include in (2) above your deduction for one-half of your self-employment tax. Turbo tax filing 2012 Carryover of unallowed expenses. Turbo tax filing 2012   If your deductions are greater than the current year's limit, you can carry over the excess to the next year in which you use actual expenses. Turbo tax filing 2012 They are subject to the deduction limit for that year, whether or not you live in the same home during that year. Turbo tax filing 2012 Figuring the deduction limit and carryover. Turbo tax filing 2012   If you are an employee or a partner, or you file Schedule F (Form 1040), use the Worksheet To Figure the Deduction for Business Use of Your Home, near the end of this publication. Turbo tax filing 2012 If you file Schedule C (Form 1040), figure your deduction limit and carryover on Form 8829. Turbo tax filing 2012 Example. Turbo tax filing 2012 You meet the requirements for deducting expenses for the business use of your home. Turbo tax filing 2012 You use 20% of your home for business. Turbo tax filing 2012 In 2013, your business expenses and the expenses for the business use of your home are deducted from your gross income in the following order. Turbo tax filing 2012    Gross income from business $6,000 Minus:   Deductible mortgage interest and real estate taxes (20%) 3,000 Business expenses not related to the use of your home (100%) (business phone, supplies, and depreciation on equipment) 2,000 Deduction limit $1,000 Minus other expenses allocable to business use of home:   Maintenance, insurance, and utilities (20%) 800 Depreciation allowed (20% = $1,600 allowable, but subject to balance of deduction limit) 200 Other expenses up to the deduction limit $1,000 Depreciation carryover to 2014 ($1,600 − $200) (subject to deduction limit in 2014) $1,400   You can deduct all of the business part of your deductible mortgage interest and real estate taxes ($3,000). Turbo tax filing 2012 You also can deduct all of your business expenses not related to the use of your home ($2,000). Turbo tax filing 2012 Additionally, you can deduct all of the business part of your expenses for maintenance, insurance, and utilities, because the total ($800) is less than the $1,000 deduction limit. Turbo tax filing 2012 Your deduction for depreciation for the business use of your home is limited to $200 ($1,000 minus $800) because of the deduction limit. Turbo tax filing 2012 You can carry over the $1,400 balance and add it to your depreciation for 2014, subject to your deduction limit in 2014. Turbo tax filing 2012 More than one place of business. Turbo tax filing 2012   If part of the gross income from your trade or business is from the business use of part of your home and part is from a place other than your home, you must determine the part of your gross income from the business use of your home before you figure the deduction limit. Turbo tax filing 2012 In making this determination, consider the time you spend at each location, the business investment in each location, and any other relevant facts and circumstances. Turbo tax filing 2012 If your home office qualifies as your principal place of business, you can deduct your daily transportation costs between your home and another work location in the same trade or business. Turbo tax filing 2012 For more information on transportation costs, see Publication 463, Travel, Entertainment, Gift, and Car Expenses. Turbo tax filing 2012 Using the Simplified Method The simplified method is an alternative to the calculation, allocation, and substantiation of actual expenses. Turbo tax filing 2012 In most cases, you will figure your deduction by multiplying $5, the prescribed rate, by the area of your home used for a qualified business use. Turbo tax filing 2012 The area you use to figure your deduction is limited to 300 square feet. Turbo tax filing 2012 See Simplified Amount , later, for information about figuring the amount of the deduction. Turbo tax filing 2012 For more information about the simplified method, see Revenue Procedure 2013-13, 2013-06 I. Turbo tax filing 2012 R. Turbo tax filing 2012 B. Turbo tax filing 2012 478, available at www. Turbo tax filing 2012 irs. Turbo tax filing 2012 gov/irb/2013-06_IRB/ar09. Turbo tax filing 2012 html. Turbo tax filing 2012 Actual expenses and depreciation of your home. Turbo tax filing 2012   If you elect to use the simplified method, you cannot deduct any actual expenses for the business except for business expenses that are not related to the use of the home. Turbo tax filing 2012 You also cannot deduct any depreciation (including any additional first-year depreciation) or section 179 expense for the portion of the home that is used for a qualified business use. Turbo tax filing 2012 The depreciation deduction allowable for that portion of the home is deemed to be zero for a year you use the simplified method. Turbo tax filing 2012 If you figure your deduction for business use of the home using actual expenses in a subsequent year, you will have to use the appropriate optional depreciation table for MACRS to figure your depreciation. Turbo tax filing 2012 More information. Turbo tax filing 2012   For more information about claiming depreciation in a subsequent year, see Revenue Procedure 2013-13, 2013-06 I. Turbo tax filing 2012 R. Turbo tax filing 2012 B. Turbo tax filing 2012 478, available at www. Turbo tax filing 2012 irs. Turbo tax filing 2012 gov/irb/2013-06_IRB/ar09. Turbo tax filing 2012 html. Turbo tax filing 2012 See Publication 946 for the optional depreciation tables Although you cannot deduct any depreciation or section 179 expense for the portion of your home used for a qualified business use, you may still claim depreciation or the section 179 expense deduction on other assets used in the business (for example, furniture and equipment). Turbo tax filing 2012 Expenses deductible without regard to business use. Turbo tax filing 2012   When using the simplified method, treat as personal expenses those business expenses related to the use of the home that are deductible without regard to whether there is a qualified business use of the home. Turbo tax filing 2012 These expenses include mortgage interest, real estate taxes, and casualty losses, subject to any limitations. Turbo tax filing 2012 See Where To Deduct , later. Turbo tax filing 2012 If you also rent part of your home, you must still allocate these expenses between rental use and personal use (for this purpose, personal use includes business use reported using the simplified method). Turbo tax filing 2012 No deduction of carryover of actual expenses. Turbo tax filing 2012   If you used actual expenses to figure your deduction for business use of the home in a prior year and your deduction was limited, you cannot deduct the disallowed amount carried over from the prior year during a year you figure your deduction using the simplified method. Turbo tax filing 2012 Instead, you will continue to carry over the disallowed amount to the next year that you use actual expenses to figure your deduction. Turbo tax filing 2012 Electing the Simplified Method You choose whether or not to figure your deduction using the simplified method each taxable year. Turbo tax filing 2012 Make the election for a home by using the simplified method to figure the deduction for the qualified business use of that home on a timely filed, original federal income tax return. Turbo tax filing 2012 An election for a taxable year, once made, is irrevocable. Turbo tax filing 2012 A change from using the simplified method in one year to actual expenses in a succeeding taxable year, or vice-versa, is not a change in method of accounting and does not require the consent of the Commissioner. Turbo tax filing 2012 Shared use. Turbo tax filing 2012   If you share your home with someone else who also uses the home in a business that qualifies for this deduction, each of you make your own election. Turbo tax filing 2012 More than one qualified business use. Turbo tax filing 2012   If you conduct more than one business that qualifies for this deduction in your home, your election to use the simplified method applies to all your qualified business uses of that home. Turbo tax filing 2012 More than one home. Turbo tax filing 2012   If you used more than one home during the year (for example, you moved during the year), you can elect to use the simplified method for only one of the homes. Turbo tax filing 2012 You must figure the deduction for any other home using actual expenses. Turbo tax filing 2012 Simplified Amount Your deduction for the qualified business use of a home is the sum of each amount you figure for a separate qualified business use of your home. Turbo tax filing 2012 To figure your deduction for the business use of a home using the simplified method, you will need to know the following information for each qualified business use of the home. Turbo tax filing 2012 The allowable area of your home used in conducting the business. Turbo tax filing 2012 If you did not conduct the business for the entire year in the home or the area changed during the year, you will need to know the allowable area you used and the number of days you conducted the business for each month. Turbo tax filing 2012 The gross income from the business use of your home. Turbo tax filing 2012 The amount of the business expenses that are not related to the use of your home. Turbo tax filing 2012 If the qualified business use is for a daycare facility that uses space in your home on a regular (but not exclusive) basis, you will also need to know the percentage of time that part of your home is used for daycare. Turbo tax filing 2012 To figure the amount you can deduct for qualified business use of your home using the simplified method, follow these 3 steps. Turbo tax filing 2012 Multiply the allowable area by $5 (or less than $5 if the qualified business use is for a daycare that uses space in your home on a regular, but not exclusive, basis). Turbo tax filing 2012 See Allowable area and Space used regularly for daycare , later. Turbo tax filing 2012 Subtract the expenses from the business that are not related to the use of the home from the gross income related to the business use of the home. Turbo tax filing 2012 If these expenses are greater than the gross income from the business use of the home, then you cannot take a deduction for this business use of the home. Turbo tax filing 2012 See Gross income limitation , later. Turbo tax filing 2012 Take the smaller of the amounts from (1) and (2). Turbo tax filing 2012 This is the amount you can deduct for this qualified business use of your home using the simplified method. Turbo tax filing 2012 If you are an employee or a partner, or you use your home in your farming business and file Schedule F (Form 1040), you can use the Simplified Method Worksheet, near the end of this publication, to help you figure your deduction. Turbo tax filing 2012 If you use your home in a trade or business and you file Schedule C (Form 1040), you will use the Simplified Method Worksheet in your Instructions for Schedule C to figure your deduction. Turbo tax filing 2012 Allowable area. Turbo tax filing 2012   In most cases, the allowable area is the smaller of the actual area (in square feet) of your home used in conducting the business and 300 square feet. Turbo tax filing 2012 Your allowable area may be smaller if you conducted the business as a qualified joint venture with your spouse, the area used by the business was shared with another qualified business use, you used the home for the business for only part of the year, or the area used by the business changed during the year. Turbo tax filing 2012 You can use the Area Adjustment Worksheet (for simplified method), near the end of this publication, to help you figure your allowable area for a qualified business use. Turbo tax filing 2012 Area used by a qualified joint venture. Turbo tax filing 2012   If the qualified business use of the home is also a qualified joint venture, you and your spouse will figure the deduction for the business use separately. Turbo tax filing 2012 Split the actual area used in conducting business between you and your spouse in the same manner you split your other tax attributes. Turbo tax filing 2012 Then, each spouse will figure the allowable area separately. Turbo tax filing 2012 For more information about qualified joint ventures, see Qualified Joint Venture in the Instructions for Schedule C. Turbo tax filing 2012 Shared use. Turbo tax filing 2012   If you share your home with someone else who uses the home to conduct business that also qualifies for this deduction, you may not include the same square feet to figure your deduction as the other person. Turbo tax filing 2012 You must allocate the shared space between you and the other person in a reasonable manner. Turbo tax filing 2012 Example. Turbo tax filing 2012 Kristin and Lindsey are roommates. Turbo tax filing 2012 Kristin uses 300 square feet of their home for a qualified business use. Turbo tax filing 2012 Lindsey uses 200 square feet of their home for a separate qualified business use. Turbo tax filing 2012 The qualified business uses share 100 square feet. Turbo tax filing 2012 In addition to the portion that they do not share, Kristin and Lindsey can both claim 50 of the 100 square feet or divide the 100 square feet between them in any reasonable manner. Turbo tax filing 2012 If divided evenly, Kristin could claim 250 square feet using the simplified method and Lindsey could claim 150 square feet. Turbo tax filing 2012 More than one qualified business use. Turbo tax filing 2012   If you conduct more than one business qualifying for the deduction, you are limited to a maximum of 300 square feet for all of the businesses. Turbo tax filing 2012 Allocate the actual square footage used (up to the maximum of 300 square feet) among your qualified business uses in a reasonable manner. Turbo tax filing 2012 However, do not allocate more square feet to a qualified business use than you actually use for that business. Turbo tax filing 2012 Rental use. Turbo tax filing 2012   The simplified method does not apply to rental use. Turbo tax filing 2012 A rental use that qualifies for the deduction must be figured using actual expenses. Turbo tax filing 2012 If the rental use and a qualified business use share the same area, you will have to allocate the actual area used between the two uses. Turbo tax filing 2012 You cannot use the same area to figure a deduction for the qualified business use as you are using to figure the deduction for the rental use. Turbo tax filing 2012 Part-year use or area changes. Turbo tax filing 2012   If your qualified business use was for a portion of the taxable year (for example, a seasonal business or a business that begins during the taxable year) or you changed the square footage of your qualified business use, your deduction is limited to the average monthly allowable square footage. Turbo tax filing 2012 You calculate the average monthly allowable square footage by adding the amount of allowable square feet you used in each month and dividing the sum by 12. Turbo tax filing 2012 When determining the average monthly allowable square footage, you cannot take more than 300 square feet into account for any one month. Turbo tax filing 2012 Additionally, if your qualified business use was less than 15 days in a month, you must use -0- for that month. Turbo tax filing 2012 Example 1. Turbo tax filing 2012 Andy files his federal income tax return on a calendar year basis. Turbo tax filing 2012 On July 20, he began using 420 square feet of his home for a qualified business use. Turbo tax filing 2012 He continued to use the 420 square feet until the end of the year. Turbo tax filing 2012 His average monthly allowable square footage is 125 square feet, which is figured using 300 square feet for each month August through December divided by the number of months in the taxable year ((0 + 0 + 0 + 0 + 0 + 0 + 0 + 300 + 300 + 300 + 300 + 300)/12). Turbo tax filing 2012 Example 2. Turbo tax filing 2012 Amy files her federal income tax return on a calendar year basis. Turbo tax filing 2012 On April 20, she began using 100 square feet of her home for a qualified business use. Turbo tax filing 2012 On August 5, she expanded the area of her qualified use to 330 square feet. Turbo tax filing 2012 Amy continued to use the 330 square feet until the end of the year. Turbo tax filing 2012 Her average monthly allowable square footage is 150 square feet, which is figured using 100 square feet for May through July and 300 square feet for August through December divided by the number of months in the taxable year ((0 + 0 + 0 + 0 + 100 + 100 +100 + 300 + 300 + 300 + 300 + 300)/12). Turbo tax filing 2012 Gross income limitation. Turbo tax filing 2012   Your deduction for business use of the home is limited to an amount equal to the gross income derived from the qualified business use of the home reduced by the business deductions that are unrelated to the use of your home. Turbo tax filing 2012 If the business deductions that are unrelated to the use of your home are greater than the gross income derived from the qualified business use of your home, then you cannot take a deduction for this qualified business use of your home. Turbo tax filing 2012 Business expenses not related to use of the home. Turbo tax filing 2012   These expenses relate to the business activity in the home, but not to the use of the home itself. Turbo tax filing 2012 You can still deduct business expenses that are unrelated to the use of the home. Turbo tax filing 2012 See Where To Deduct , later. Turbo tax filing 2012 Examples of business expenses that are unrelated to the use of the home are advertising, wages, supplies, dues, and depreciation for equipment. Turbo tax filing 2012 Space used regularly for daycare. Turbo tax filing 2012   If you do not use the area of your home exclusively for daycare, you must reduce the prescribed rate (maximum $5 per square foot) before figuring your deduction. Turbo tax filing 2012 The reduced rate will equal the prescribed rate times a fraction. Turbo tax filing 2012 The numerator of the fraction is the number of hours that the space was used during the year for daycare and the denominator is the total number of hours during the year that the space was available for all uses. Turbo tax filing 2012 You can use the Daycare Facility Worksheet (for simplified method), near the end of this publication, to help you figure the reduced rate. Turbo tax filing 2012    If you used at least 300 square feet for daycare regularly and exclusively during the year, then you do not need to reduce the prescribed rate or complete the Daycare Facility Worksheet. Turbo tax filing 2012 Daycare Facility If you use space in your home on a regular basis for providing daycare, you may be able to claim a deduction for that part of your home even if you use the same space for nonbusiness purposes. Turbo tax filing 2012 To qualify for this exception to the exclusive use rule, you must meet both of the following requirements. Turbo tax filing 2012 You must be in the trade or business of providing daycare for children, persons age 65 or older, or persons who are physically or mentally unable to care for themselves. Turbo tax filing 2012 You must have applied for, been granted, or be exempt from having, a license, certification, registration, or approval as a daycare center or as a family or group daycare home under state law. Turbo tax filing 2012 You do not meet this requirement if your application was rejected or your license or other authorization was revoked. Turbo tax filing 2012 Figuring the deduction. Turbo tax filing 2012   If you elect to use the simplified method for your home, figure your deduction as described earlier in Using the Simplified Method under Figuring the Deduction. Turbo tax filing 2012    If you are figuring your deduction using actual expenses and you regularly use part of your home for daycare, figure what part is used for daycare, as explained in Business Percentage , earlier, under Figuring the Deduction. Turbo tax filing 2012 If you also use that part exclusively for daycare, deduct all the allocable expenses, subject to the deduction limit, as explained earlier. Turbo tax filing 2012   If the use of part of your home as a daycare facility is regular, but not exclusive, you must figure the percentage of time that part of your home is used for daycare. Turbo tax filing 2012 A room that is available for use throughout each business day and that you regularly use in your business is considered to be used for daycare throughout each business day. Turbo tax filing 2012 You do not have to keep records to show the specific hours the area was used for business. Turbo tax filing 2012 You can use the area occasionally for personal reasons. Turbo tax filing 2012 However, a room you use only occasionally for business does not qualify for the deduction. Turbo tax filing 2012 To find the percentage of time you actually use your home for business, compare the total time used for business to the total time that part of your home can be used for all purposes. Turbo tax filing 2012 You can compare the hours of business use in a week with the number of hours in a week (168). Turbo tax filing 2012 Or you can compare the hours of business use for the year with the number of hours in the year (8,760 in 2013). Turbo tax filing 2012 If you started or stopped using your home for daycare in 2013, you must prorate the number of hours based on the number of days the home was available for daycare. Turbo tax filing 2012 Example 1. Turbo tax filing 2012 Mary Lake used her basement to operate a daycare business for children. Turbo tax filing 2012 She figures the business percentage of the basement as follows. Turbo tax filing 2012 Square footage of the basement Square footage of her home = 1,600 3,200 = 50%           She used the basement for daycare an average of 12 hours a day, 5 days a week, for 50 weeks a year. Turbo tax filing 2012 During the other 12 hours a day, the family could use the basement. Turbo tax filing 2012 She figures the percentage of time the basement was used for daycare as follows. Turbo tax filing 2012 Number of hours used for daycare (12 x 5 x 50) Total number of hours in the year (24 x 365) = 3,000 8,760 = 34. Turbo tax filing 2012 25%           Mary can deduct 34. Turbo tax filing 2012 25% of any direct expenses for the basement. Turbo tax filing 2012 However, because her indirect expenses are for the entire house, she can deduct only 17. Turbo tax filing 2012 13% of the indirect expenses. Turbo tax filing 2012 She figures the percentage for her indirect expenses as follows. Turbo tax filing 2012 Business percentage of the basement 50% Multiplied by: Percentage of time used for daycare × 34. Turbo tax filing 2012 25% Percentage for indirect expenses 17. Turbo tax filing 2012 13% Mary completes Form 8829, Part I, figuring the percentage of her home used for business, including the percentage of time the basement was used. Turbo tax filing 2012 In Part II, Mary figures her deductible expenses. Turbo tax filing 2012 She uses the following information to complete Part II. Turbo tax filing 2012 Gross income from her daycare business $50,000 Expenses not related to the business use of the home $25,000 Tentative profit $25,000 Rent $8,400 Utilities $850 Painting the basement $500 Mary enters her tentative profit, $25,000, on line 8. Turbo tax filing 2012 (This figure is the same as the amount on line 29 of her Schedule C (Form 1040). Turbo tax filing 2012 ) The expenses she paid for rent and utilities relate to her entire home. Turbo tax filing 2012 Therefore, she enters the amount paid for rent on line 18, column (b), and the amount paid for utilities on line 20, column (b). Turbo tax filing 2012 She shows the total of these expenses on line 22, column (b). Turbo tax filing 2012 For line 23, she multiplies the amount on line 22, column (b) by the percentage on line 7 and enters the result, $1,585. Turbo tax filing 2012 Mary paid $500 to have the basement painted. Turbo tax filing 2012 The painting is a direct expense. Turbo tax filing 2012 However, because she did not use the basement exclusively for daycare, she must multiply $500 by the percentage of time the basement was used for daycare (34. Turbo tax filing 2012 25% – line 6). Turbo tax filing 2012 She enters $171 (34. Turbo tax filing 2012 25% × $500) on line 19, column (a). Turbo tax filing 2012 She adds line 22, column (a), and line 23 and enters $1,756 ($171 + $1,585) on line 25. Turbo tax filing 2012 This is less than her deduction limit (line 15), so she can deduct the entire amount. Turbo tax filing 2012 She follows the instructions to complete the rest of Part II and enters $1,756 on lines 33 and 35. Turbo tax filing 2012 She then carries the $1,756 to line 30 of her Schedule C (Form 1040). Turbo tax filing 2012 Example 2. Turbo tax filing 2012 Assume the same facts as in Example 1 except that Mary also has another room that was available each business day for children to take naps in. Turbo tax filing 2012 Although she did not keep a record of the number of hours the room was actually used for naps, it was used for part of each business day. Turbo tax filing 2012 Since the room was available for business use during regular operating hours each business day and was used regularly in the business, it is considered used for daycare throughout each business day. Turbo tax filing 2012 The basement and room are 60% of the total area of her home. Turbo tax filing 2012 In figuring her expenses, 34. Turbo tax filing 2012 25% of any direct expenses for the basement and room are deductible. Turbo tax filing 2012 In addition, 20. Turbo tax filing 2012 55% (34. Turbo tax filing 2012 25% × 60%) of her indirect expenses are deductible. Turbo tax filing 2012 Example 3. Turbo tax filing 2012 Assume the same facts as in Example 1 except that Mary stopped using her home for a daycare facility on June 24, 2013. Turbo tax filing 2012 She used the basement for daycare an average of 12 hours a day, 5 days a week, but for only 25 weeks of the year. Turbo tax filing 2012 During the other 12 hours a day, the family could still use the basement. Turbo tax filing 2012 She figures the percentage of time the basement was used for business as follows. Turbo tax filing 2012 Number of hours used for daycare (12 x 5 x 25) Total number of hours during period used (24 x 175) = 1,500 4,200 = 35. Turbo tax filing 2012 71%           Mary can deduct 35. Turbo tax filing 2012 71% of any direct expenses for the basement. Turbo tax filing 2012 However, because her indirect expenses are for the entire house, she can deduct only 17. Turbo tax filing 2012 86% of the indirect expenses. Turbo tax filing 2012 She figures the percentage for her indirect expenses as follows. Turbo tax filing 2012 Business percentage of the basement 50% Multiplied by: Percentage of time used for daycare × 35. Turbo tax filing 2012 71% Percentage for indirect expenses 17. Turbo tax filing 2012 86% Meals. Turbo tax filing 2012   If you provide food for your daycare recipients, do not include the expense as a cost of using your home for business. Turbo tax filing 2012 Claim it as a separate deduction on your Schedule C (Form 1040). Turbo tax filing 2012 You can never deduct the cost of food consumed by you or your family. Turbo tax filing 2012 You can deduct as a business expense 100% of the actual cost of food consumed by your daycare recipients (see Standard meal and snack rates , later, for an optional method for eligible children) and generally only 50% of the cost of food consumed by your employees. Turbo tax filing 2012 However, you can deduct 100% of the cost of food consumed by your employees if its value can be excluded from their wages as a de minimis fringe benefit. Turbo tax filing 2012 For more information on meals that meet these requirements, see Meals in chapter 2 of Publication 15-B, Employer's Tax Guide to Fringe Benefits. Turbo tax filing 2012   If you deduct the actual cost of food for your daycare business, keep a separate record (with receipts) of your family's food costs. Turbo tax filing 2012   Reimbursements you receive from a sponsor under the Child and Adult Care Food Program of the Department of Agriculture are taxable only to the extent they exceed your expenses for food for eligible children. Turbo tax filing 2012 If your reimbursements are more than your expenses for food, show the difference as income in Part I of Schedule C (Form 1040). Turbo tax filing 2012 If your food expenses are greater than the reimbursements, show the difference as an expense in Part V of Schedule C (Form 1040). Turbo tax filing 2012 Do not include payments or expenses for your own children if they are eligible for the program. Turbo tax filing 2012 Follow this procedure even if you receive a Form 1099-MISC, Miscellaneous Income, reporting a payment from the sponsor. Turbo tax filing 2012 Standard meal and snack rates. Turbo tax filing 2012   If you qualify as a family daycare provider, you can use the standard meal and snack rates, instead of actual costs, to compute the deductible cost of meals and snacks provided to eligible children. Turbo tax filing 2012 For these purposes: A family daycare provider is a person engaged in the business of providing family daycare. Turbo tax filing 2012 Family daycare is childcare provided to eligible children in the home of the family daycare provider. Turbo tax filing 2012 The care must be non-medical, not involve a transfer of legal custody, and generally last less than 24 hours each day. Turbo tax filing 2012 Eligible children are minor children receiving family daycare in the home of the family daycare provider. Turbo tax filing 2012 Eligible children do not include children who are full-time or part-time residents in the home where the childcare is provided or children whose parents or guardians are residents of the same home. Turbo tax filing 2012 Eligible children do not include children who receive daycare services for personal reasons of the provider. Turbo tax filing 2012 For example, if a provider provides daycare services for a relative as a favor to that relative, that child is not an eligible child. Turbo tax filing 2012   You can compute the deductible cost of each meal and snack you actually purchased and served to an eligible child during the time period you provided family daycare using the standard meal and snack rates shown in Table 3, later. Turbo tax filing 2012 You can use the standard meal and snack rates for a maximum of one breakfast, one lunch, one dinner, and three snacks per eligible child per day. Turbo tax filing 2012 If you receive reimbursement for a particular meal or snack, you can deduct only the portion of the applicable standard meal or snack rate that is more than the amount of the reimbursement. Turbo tax filing 2012   You can use either the standard meal and snack rates or actual costs to calculate the deductible cost of food provided to eligible children in the family daycare for any particular tax year. Turbo tax filing 2012 If you choose to use the standard meal and snack rates for a particular tax year, you must use the rates for all your deductible food costs for eligible children during that tax year. Turbo tax filing 2012 However, if you use the standard meal and snack rates in any tax year, you can use actual costs to compute the deductible cost of food in any other tax year. Turbo tax filing 2012   If you use the standard meal and snack rates, you must maintain records to substantiate the computation of the total amount deducted for the cost of food provided to eligible children. Turbo tax filing 2012 The records kept should include the name of each child, dates and hours of attendance in the daycare, and the type and quantity of meals and snacks served. Turbo tax filing 2012 This information can be recorded in a log similar to the one shown in Exhibit A, near the end of this publication. Turbo tax filing 2012   The standard meal and snack rates include beverages, but do not include non-food supplies used for food preparation, service, or storage, such as containers, paper products, or utensils. Turbo tax filing 2012 These expenses can be claimed as a separate deduction on your Schedule C (Form 1040). Turbo tax filing 2012     Table 3. Turbo tax filing 2012 Standard Meal and Snack Rates1 Location of Family Daycare Provider Breakfast Lunch Dinner Snack States other than Alaska an
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IRS Reminds Taxpayers about Direct Deposit and Split Refunds

 

IR-2014-37, March 27, 2014

WASHINGTON — For 57 million Americans, the refund check is no longer in the mail; it’s already in the bank.

So far this year, the Internal Revenue Service has issued direct-deposit refunds valued at more than $170 billion, as a growing number of taxpayers are choosing the speed and convenience of direct deposit, rather than receiving a paper check. So far this year, almost 85 percent of all refunds have been directly deposited into taxpayers’ bank accounts.

Taxpayers can have their refunds directly deposited when they e-file or by including their account information on their paper tax return..

Banks, mutual funds, brokerage firms and credit unions are all eligible to receive direct deposits. Before making this choice, however, taxpayers should make sure the financial institution accepts direct deposits for the type of account chosen.

Taxpayers also have the option and flexibility of splitting refund deposits among two or three different accounts or financial institutions. For instance, a refund could be split between a savings account, a checking account or an Individual Retirement Arrangement (IRA). Taxpayers can split their refunds when they e-file or by filing Form 8888, Direct Deposit of Refund to More Than One Account.

A taxpayer's refund should only be deposited directly into accounts that are in the taxpayer's own name; the taxpayer's spouse's name or both if it's a joint account.

Those who choose direct deposit get their refunds at least a week sooner, and direct deposit eliminates the chance of a lost, stolen or undeliverable refund.

[The filing season statistics table follows.]

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2014 FILING SEASON STATISTICS

Cumulative statistics comparing 3/22/13 and 3/21/14

Individual Income Tax Returns:

2013

2014

% Change

Total Receipts

82,413,000

82,852,000

0.5

Total Processed

77,102,000

81,149,000

5.2

 

 

 

 

E-filing Receipts:

 

 

 

TOTAL           

74,420,000

75,610,000

1.6

Tax Professionals

44,524,000

43,953,000

-1.3

Self-prepared

29,896,000

31,657,000

5.9

 

 

 

 

Web Usage:

 

 

 

Visits to IRS.gov

234,237,695

209,074,699

-10.7

 

 

 

 

Total Refunds:

 

 

 

Number

66,429,000

67,383,000

1.4

Amount

$187.788

Billion

$193.543

Billion

3.1

Average refund

$2,827

$2,872

1.6

 

 

 

 

Direct Deposit Refunds:

 

 

 

Number

56,985,000

57,101,000

0.2

Amount

$170.127

Billion

$170.187

Billion

0.04

Average refund

$2,985

$2,980

-0.2

 

Page Last Reviewed or Updated: 27-Mar-2014

The Turbo Tax Filing 2012

Turbo tax filing 2012 2. Turbo tax filing 2012   Estado Civil para Efectos de la Declaración Table of Contents Qué Hay de Nuevo Introduction Useful Items - You may want to see: Estado CivilPersonas divorciadas. Turbo tax filing 2012 Divorcio y nuevo matrimonio. Turbo tax filing 2012 Matrimonios anulados. Turbo tax filing 2012 Cabeza de familia o viudo que reúne los requisitos con hijo dependiente. Turbo tax filing 2012 Personas consideradas casadas. Turbo tax filing 2012 Matrimonio del mismo sexo. Turbo tax filing 2012 Cónyuge fallecido durante el año. Turbo tax filing 2012 Personas casadas que viven separadas. Turbo tax filing 2012 Soltero Casados que Presentan una Declaración ConjuntaPresentación de una Declaración Conjunta Casados que Presentan la Declaración por SeparadoReglas Especiales Cabeza de FamiliaPersonas Consideradas no Casadas Personas que Mantienen una Vivienda Persona Calificada Viudo que Reúne los Requisitos con Hijo Dependiente Qué Hay de Nuevo Estado civil para efectos de la declaración de parejas del mismo sexo. Turbo tax filing 2012  Si tiene un cónyuge que es del mismo sexo de usted y con quien se casó en un estado (o país extranjero) que reconoce legalmente el matrimonio entre personas del mismo sexo, usted y su cónyuge, por lo general, tendrán que utilizar el estado civil para efectos de la declaración de “casado que presenta una declaración conjunta” o “casado que presenta una declaración por separado” en su declaración de impuestos que corresponde al año 2013, aun si usted y su cónyuge viven ahora en un estado (o país extranjero) que no reconoce legalmente el matrimonio entre personas del mismo sexo. Turbo tax filing 2012 Vea Matrimonio del mismo sexo bajo Estado Civil, más adelante. Turbo tax filing 2012 Introduction Este capítulo le ayuda a determinar qué estado civil debe usar para efectos de la declaración. Turbo tax filing 2012 Hay cinco estados civiles para efectos de la declaración: Soltero. Turbo tax filing 2012 Casado que presenta una declaración conjunta. Turbo tax filing 2012 Casado que presenta una declaración por separado. Turbo tax filing 2012 Cabeza de familia. Turbo tax filing 2012 Viudo que reúne los requisitos con hijo dependiente. Turbo tax filing 2012 Si reúne los requisitos para más de un estado civil, elija el que le permita pagar menos impuestos. Turbo tax filing 2012 Tiene que determinar su estado civil para efectos de la declaración antes de determinar si tiene que presentar una declaración de impuestos (capítulo 1), su deducción estándar (capítulo 20) y su impuesto correcto (capítulo 30). Turbo tax filing 2012 También utilizará el estado civil para determinar si reúne los requisitos o no para reclamar ciertas deducciones y créditos. Turbo tax filing 2012 Useful Items - You may want to see: Publicación 501 Exemptions, Standard Deduction, and Filing Information (Exenciones, deducción estándar e información para la presentación de la declaración), en inglés 519 U. Turbo tax filing 2012 S. Turbo tax filing 2012 Tax Guide for Aliens (Guía sobre los impuestos federales estadounidenses para extranjeros), en inglés 555 Community Property (Bienes gananciales), en inglés Estado Civil Por lo general, su estado civil para efectos de la declaración depende de si a usted se le considera casado o no casado. Turbo tax filing 2012 Personas no casadas. Turbo tax filing 2012   Se le considera no casado durante todo el año si, en el último día de su año tributario, usted no está casado o está legalmente separado de su cónyuge por decreto de divorcio o de manutención por separación. Turbo tax filing 2012 La ley estatal es la que rige al determinar si está casado o legalmente separado por decreto de divorcio o de manutención por separación. Turbo tax filing 2012 Personas divorciadas. Turbo tax filing 2012   Si está divorciado por decreto final de divorcio para el último día del año, a usted se le considera no casado por todo el año. Turbo tax filing 2012 Divorcio y nuevo matrimonio. Turbo tax filing 2012   Si se divorcian con el fin exclusivo de presentar declaraciones de impuestos como no casados y en el momento de efectuarse el divorcio usted y su cónyuge tienen la intención de volverse a casar, y así lo hicieron en el año tributario siguiente, usted y su cónyuge están obligados a presentar la declaración como casados en los dos años. Turbo tax filing 2012 Matrimonios anulados. Turbo tax filing 2012    Si obtiene de un tribunal un decreto de anulación de matrimonio que establezca que nunca existió matrimonio válido alguno, se le considera no casado aun si ha presentado declaraciones conjuntas en años anteriores. Turbo tax filing 2012 Tiene que presentar una declaración enmendada (Formulario 1040X, Amended U. Turbo tax filing 2012 S. Turbo tax filing 2012 Individual Income Tax Return (Declaración enmendada del impuesto federal sobre el ingreso)), en inglés, declarando su estado civil de soltero o cabeza de familia para todos los años tributarios afectados por la anulación de matrimonio que no estén excluídos por la ley de prescripción para presentar una declaración de impuestos. Turbo tax filing 2012 Por lo general, para un crédito o reembolso, tiene que presentar el Formulario 1040X dentro de 3 años (incluyendo extensiones) después de la fecha en que presentó su declaración original, o dentro de 2 años después de la fecha en que pagó el impuesto, lo que sea más tarde. Turbo tax filing 2012 Si presentó la declaración original con anticipación (por ejemplo, el 1 de marzo), se considera que su declaración se presentó en la fecha de vencimiento (por lo general el 15 de abril). Turbo tax filing 2012 Sin embargo, si tiene una extensión para presentar la declaración (por ejemplo, el 15 de octubre), pero la presentó con anticipación y la recibimos el 1 de julio, se considera que su declaración se presentó el 1 de julio. Turbo tax filing 2012 Cabeza de familia o viudo que reúne los requisitos con hijo dependiente. Turbo tax filing 2012   Si a usted se le considera no casado, podría presentar la declaración como cabeza de familia o como viudo que reúne los requisitos con hijo dependiente. Turbo tax filing 2012 Vea Cabeza de Familia y Viudo que Reúne los Requisitos con Hijo Dependiente para saber si reúne los requisitos. Turbo tax filing 2012 Personas casadas. Turbo tax filing 2012   Si se le considera casado, usted y su cónyuge pueden presentar una declaración conjunta o declaraciones por separado. Turbo tax filing 2012 Personas consideradas casadas. Turbo tax filing 2012   A usted se le considera casado si, en el último día de su año tributario, usted y su cónyuge cumplen cualquiera de las siguientes condiciones: Están casados y viven juntos como cónyuges. Turbo tax filing 2012 Viven juntos por matrimonio de hecho reconocido en el estado en que viven o en el estado en que el matrimonio de hecho comenzó. Turbo tax filing 2012 Están casados y viven separados, pero no están legalmente separados por decreto de divorcio o de manutención por separación. Turbo tax filing 2012 Están separados por un decreto provisional (o sea, que no es final) de divorcio. Turbo tax filing 2012 Para propósitos de una declaración conjunta, a usted no se le considera divorciado. Turbo tax filing 2012 Matrimonio del mismo sexo. Turbo tax filing 2012   Para propósitos tributarios federales, se consideran como casadas a las personas del mismo sexo que se casaron legalmente en un estado (o país extranjero) cuyas leyes autorizan el matrimonio entre dos personas del mismo sexo, aun si el estado en el que viven actualmente dichas personas no reconoce el matrimonio entre personas del mismo sexo. Turbo tax filing 2012 El término “cónyuge” incluye a un individuo que está casado con una persona de su mismo sexo si la pareja está legalmente casada conforme a la ley estatal (o extranjera). Turbo tax filing 2012 Sin embargo, las personas que están en una sociedad doméstica (“ domestic partnership ”), unión civil u otra relación semejante que no es considerada un matrimonio conforme a las leyes estatales (o extranjeras) no están consideradas como casadas para propósitos tributarios federales. Turbo tax filing 2012 Para más detalles, consulte la Publicación 501, en inglés. Turbo tax filing 2012 Cónyuge fallecido durante el año. Turbo tax filing 2012   Si su cónyuge falleció durante el año, a usted se le considera casado todo el año para efectos del estado civil en la declaración. Turbo tax filing 2012   Si no se ha vuelto a casar antes de terminar el año tributario, puede presentar una declaración conjunta en nombre suyo y de su cónyuge fallecido. Turbo tax filing 2012 También podría tener derecho, durante los 2 años siguientes, a los beneficios especiales que se explican más adelante en la sección titulada Viudo que Reúne los Requisitos con Hijo Dependiente . Turbo tax filing 2012   Si se ha vuelto a casar antes de terminar el año tributario, puede presentar una declaración conjunta con su nuevo cónyuge. Turbo tax filing 2012 El estado civil para efectos de la declaración de su cónyuge fallecido será el de casado que presenta una declaración por separado para dicho año. Turbo tax filing 2012 Personas casadas que viven separadas. Turbo tax filing 2012   Si usted vive separado de su cónyuge y satisface ciertos requisitos quizás pueda presentar la declaración como cabeza de familia aunque no esté divorciado o legalmente separado. Turbo tax filing 2012 Si reúne los requisitos para presentar la declaración como cabeza de familia en vez de casado que presenta la declaración por separado, la cantidad correspondiente a su deducción estándar será mayor. Turbo tax filing 2012 Además, el impuesto correspondiente podría ser menor y es posible que pueda reclamar el crédito por ingreso del trabajo. Turbo tax filing 2012 Vea más adelante Cabeza de Familia . Turbo tax filing 2012 Soltero Su estado civil para efectos de la declaración es soltero si se considera que no está casado y no reúne los requisitos para otro estado civil. Turbo tax filing 2012 Para determinar su estado civil vea el apartado anterior titulado Estado Civil . Turbo tax filing 2012 Viudo. Turbo tax filing 2012   Podría declarar el estado civil de soltero si antes del 1 de enero del año 2013 enviudó y no se volvió a casar antes de finalizar el año 2013. Turbo tax filing 2012 No obstante, quizás pueda utilizar otro estado civil que le permita pagar menos impuestos. Turbo tax filing 2012 Vea Cabeza de Familia y Viudo que Reúne los Requisitos con Hijo Dependiente , más adelante, para determinar si reúne los requisitos. Turbo tax filing 2012 Cómo presentar la declaración. Turbo tax filing 2012   Puede presentar el Formulario 1040. Turbo tax filing 2012 Si tiene ingresos sujetos a impuestos menores de $100,000, quizá podría presentar el Formulario 1040A. Turbo tax filing 2012 Además, si usted no tiene dependientes y tiene menos de 65 años de edad, no es ciego y cumple otros requisitos, puede presentar el Formulario 1040EZ. Turbo tax filing 2012 Si presenta el Formulario 1040A o el Formulario 1040, indique su estado civil de soltero marcando el recuadro de la línea 1. Turbo tax filing 2012 Utilice la columna de Soltero en la Tabla de Impuestos o la Sección A de la Hoja de Trabajo para el Cálculo del Impuesto, para calcular su impuesto. Turbo tax filing 2012 Casados que Presentan una Declaración Conjunta Puede elegir el estado civil de casado que presenta una declaración conjunta si se le considera casado y usted y su cónyuge deciden presentar una declaración conjunta. Turbo tax filing 2012 En dicha declaración, usted y su cónyuge incluyen la suma de sus ingresos y deducen la suma de sus gastos permisibles. Turbo tax filing 2012 Puede presentar una declaración conjunta aunque uno de ustedes no tuviera ingresos ni deducciones. Turbo tax filing 2012 Si usted y su cónyuge deciden presentar una declaración conjunta, es posible que sus impuestos sean menores que la suma de los impuestos de los otros estados civiles. Turbo tax filing 2012 Además, su deducción estándar (si no detallan sus deducciones) podría ser mayor y podrían reunir los requisitos para recibir beneficios tributarios no aplicables a otros estados civiles para efectos de la declaración. Turbo tax filing 2012 Si usted y su cónyuge tienen ingresos, quizás les convendría calcular el impuesto en una declaración conjunta y en declaraciones separadas (usando el estado civil de casado que presenta la declaración por separado). Turbo tax filing 2012 Pueden escoger el método que les permita pagar la menor cantidad de impuesto en total. Turbo tax filing 2012 Cómo presentar la declaración. Turbo tax filing 2012   Si está casado y presenta la declaración conjunta, puede utilizar el Formulario 1040. Turbo tax filing 2012 Si usted y su cónyuge tienen ingresos sujetos a impuestos menores de $100,000, quizá podría presentar el Formulario 1040A. Turbo tax filing 2012 Además, si usted o su cónyuge no tienen dependientes, ambos tienen menos de 65 años de edad, no están ciegos y cumplen otros requisitos, pueden presentar el Formulario 1040EZ. Turbo tax filing 2012 Si presenta el Formulario 1040 o el Formulario 1040A, indique este estado civil marcando el recuadro de la línea 2. Turbo tax filing 2012 Para calcular sus impuestos, utilice la columna correspondiente a Casado que presenta una declaración conjunta, la cual aparece en la Tabla de Impuestos o la Sección B de la Hoja de Trabajo para el Cálculo del Impuesto. Turbo tax filing 2012 Cónyuge fallecido. Turbo tax filing 2012   Si su cónyuge falleció durante el año, a usted se le considera casado todo el año y puede elegir el estado civil de casado que presenta una declaración conjunta. Turbo tax filing 2012 Vea la sección anterior titulada Cónyuge fallecido durante el año , bajo Estado Civil, para más información. Turbo tax filing 2012   Si su cónyuge falleció en 2014 antes de presentar la declaración de 2013, para efectos de la declaración de 2013 puede elegir casado que presenta la declaración conjunta. Turbo tax filing 2012 Personas divorciadas. Turbo tax filing 2012   Si para el último día del año usted está divorciado conforme a un decreto definitivo de divorcio, se le considerará no casado durante todo el año y no podrá utilizar la clasificación de casado que presenta declaración conjunta como estado civil para efectos de la declaración de impuestos. Turbo tax filing 2012 Presentación de una Declaración Conjunta Usted y su cónyuge tienen que incluir todos sus ingresos, exenciones y deducciones en la declaración conjunta. Turbo tax filing 2012 Período contable. Turbo tax filing 2012   Usted y su cónyuge tienen que utilizar el mismo período contable, pero pueden usar diferentes métodos contables. Turbo tax filing 2012 Vea Períodos Contables y Métodos Contables , en el capítulo 1. Turbo tax filing 2012 Responsabilidad conjunta. Turbo tax filing 2012   Usted y su cónyuge pueden ser responsables, individual y conjuntamente, del impuesto y todos los intereses o multas por pagar en su declaración conjunta. Turbo tax filing 2012 Esto significa que si un cónyuge no paga el impuesto adeudado, el otro puede ser responsable de pagarlo. Turbo tax filing 2012 O, si un cónyuge no informa el impuesto correcto, ambos cónyuges puede que sean responsables por todo impuesto adicional determinado por el IRS. Turbo tax filing 2012 Un cónyuge puede ser responsable de todo el impuesto adeudado, aunque dichos ingresos provengan del trabajo del otro cónyuge. Turbo tax filing 2012   Puede que usted quiera presentar la declaración por separado si: usted cree que su cónyuge no está declarando todo el impuesto de él o ella, o usted no quiere ser responsable de todo el impuesto que su cónyuge adeude si a su cónyuge no se le retiene suficiente impuesto o no paga suficiente impuesto estimado. Turbo tax filing 2012 Contribuyente divorciado. Turbo tax filing 2012   Usted podría ser individual y conjuntamente responsable de todo impuesto, además de todos los intereses y multas adeudados en una declaración conjunta presentada antes de su divorcio. Turbo tax filing 2012 Esta responsabilidad puede ser aplicable aun en el caso en que su decreto de divorcio establezca que su ex cónyuge es responsable de toda cantidad adeudada correspondiente a declaraciones de impuestos conjuntas presentadas anteriormente. Turbo tax filing 2012 Alivio tributario en el caso de obligación conjunta. Turbo tax filing 2012   En algunos casos, en una declaración conjunta, uno de los cónyuges puede ser exonerado de la responsabilidad conjunta de pagar impuestos, intereses y multas por cantidades correspondientes al otro cónyuge que fuesen declaradas incorrectamente en una declaración conjunta. Turbo tax filing 2012 Usted puede solicitar el alivio de dicha obligación, por pequeña que sea la obligación. Turbo tax filing 2012   Hay tres tipos de alivio tributario: Alivio de la responsabilidad tributaria del cónyuge inocente. Turbo tax filing 2012 Separación de la obligación (disponible solamente a las personas que presenten una declaración conjunta y que sean divorciadas, viudas, legalmente separadas o que no hayan vivido juntas durante los 12 meses inmediatamente anteriores a la fecha en que se presente esta solicitud de alivio). Turbo tax filing 2012 Alivio equitativo. Turbo tax filing 2012    Tiene que presentar el Formulario 8857(SP), Solicitud para Alivio del Cónyuge Inocente, para solicitar cualquier alivio tributario de la responsabilidad conjunta. Turbo tax filing 2012 En la Publicación 971, Innocent Spouse Relief (Alivio del cónyuge inocente), en inglés, puede encontrar información detallada sobre este tema, así como sobre quién reúne los requisitos para recibir dicho alivio. Turbo tax filing 2012 Firma de la declaración conjunta. Turbo tax filing 2012   Cada cónyuge está obligado, por lo general, a firmar la declaración. Turbo tax filing 2012 De lo contrario, no se considerará declaración conjunta. Turbo tax filing 2012 Si el cónyuge falleció antes de firmar la declaración. Turbo tax filing 2012   Si su cónyuge falleció antes de firmar la declaración, el albacea o administrador tiene que firmar la declaración en nombre de dicho cónyuge. Turbo tax filing 2012 Si ni usted ni otra persona ha sido todavía nombrado albacea o administrador, puede firmar la declaración en nombre de su cónyuge y escribir “ Filing as surviving spouse ” (Declarar como cónyuge sobreviviente) en el espacio donde firma la declaración. Turbo tax filing 2012 Cónyuge ausente del hogar. Turbo tax filing 2012   Si su cónyuge se encuentra ausente del hogar, usted debe preparar la declaración, firmarla y enviarla a su cónyuge para que la firme de manera que pueda presentarla a tiempo. Turbo tax filing 2012 Impedimento para firmar la declaración debido a enfermedad o lesión. Turbo tax filing 2012   Si su cónyuge no puede firmar por razón de enfermedad o lesión y le pide a usted que firme por él o ella, puede firmar el nombre de su cónyuge en el espacio correspondiente en la declaración seguido por las palabras “ By (su nombre), Husband (esposo) o Wife (esposa)”. Turbo tax filing 2012 Asegúrese también de firmar en el espacio correspondiente a su firma. Turbo tax filing 2012 Incluya un escrito fechado y firmado por usted junto con su declaración de impuestos. Turbo tax filing 2012 Este escrito debe incluir el número del formulario que utiliza para presentar la declaración, el año tributario, la razón por la cual su cónyuge no puede firmar dicha declaración y debe especificar el consentimiento de su cónyuge para que firme por él o ella. Turbo tax filing 2012 Si firma como tutor de su cónyuge. Turbo tax filing 2012   Si es tutor de su cónyuge, el cual se encuentra mentalmente incapacitado, usted puede firmar la declaración por esa persona como tutor. Turbo tax filing 2012 Cónyuge en zona de combate. Turbo tax filing 2012   Puede firmar una declaración conjunta si su cónyuge no puede firmar la declaración porque está en una zona de combate (como el área del Golfo Pérsico, Serbia, Montenegro, Albania o Afganistán), aunque usted no tenga un poder legal u otro tipo de autorización escrita. Turbo tax filing 2012 Adjunte a su declaración de impuestos un escrito firmado explicando que su cónyuge está prestando servicios en una zona de combate. Turbo tax filing 2012 Para más información sobre los requisitos tributarios especiales para personas que estén prestando servicios en una zona de combate, o que hayan sido declaradas desaparecidas en una zona de combate, vea la Publicación 3, Armed Forces' Tax Guide (Guía de impuestos para las Fuerzas Armadas), en inglés. Turbo tax filing 2012 Otras razones por las cuales su cónyuge no puede firmar. Turbo tax filing 2012    Si su cónyuge no puede firmar la declaración por cualquier otra razón, usted puede firmarla por él o ella únicamente si se le otorga un poder legal válido (un documento legal en el cual se le autoriza para actuar en nombre de su cónyuge). Turbo tax filing 2012 Adjunte el poder legal (o una copia de éste) a su declaración de impuestos. Turbo tax filing 2012 Para este propósito, puede utilizar el Formulario 2848(SP), Poder Legal y Declaración del Representante. Turbo tax filing 2012 Extranjero no residente o extranjero con doble estado de residencia. Turbo tax filing 2012   Por lo general, un cónyuge no puede presentar una declaración conjunta si uno de los cónyuges es extranjero no residente en cualquier momento durante el año tributario. Turbo tax filing 2012 Sin embargo, si un cónyuge era extranjero no residente o extranjero con doble estado de residencia y estaba casado con un ciudadano o residente de los Estados Unidos al finalizar el año, ambos cónyuges pueden optar por presentar una declaración conjunta. Turbo tax filing 2012 Si deciden presentar dicha declaración, a ambos se les considerará residentes de los Estados Unidos durante todo el año tributario. Turbo tax filing 2012 Vea el capítulo 1 de la Publicación 519, en inglés. Turbo tax filing 2012 Casados que Presentan la Declaración por Separado Si está casado, usted y su cónyuge pueden optar por usar el estado civil de casados que presentan la declaración por separado. Turbo tax filing 2012 Pueden beneficiarse de este método si quieren responsabilizarse únicamente de su propio impuesto o si dicho impuesto resultara ser menor que el impuesto declarado en una declaración conjunta. Turbo tax filing 2012 Si usted y su cónyuge no están de acuerdo en presentar la declaración conjunta, tiene que presentar su declaración por separado a menos que reúna los requisitos para el estado civil de cabeza de familia que se explica más adelante. Turbo tax filing 2012 Puede elegir el estado civil de cabeza de familia si se le considera soltero porque vive separado de su cónyuge y reúne ciertos requisitos (explicados más adelante bajo Cabeza de Familia ). Turbo tax filing 2012 Esto es aplicable a usted aunque no esté divorciado o legalmente separado. Turbo tax filing 2012 Si reúne los requisitos para presentar la declaración como cabeza de familia en vez de casado que presenta la declaración por separado, es posible que pague menos impuestos, que pueda reclamar el crédito por ingreso del trabajo y otros créditos adicionales; además, su deducción estándar será mayor. Turbo tax filing 2012 El estado civil de cabeza de familia le permite escoger la deducción estándar aunque su cónyuge opte por detallar sus deducciones. Turbo tax filing 2012 Para información adicional, vea Cabeza de Familia , más adelante. Turbo tax filing 2012 Usted, por lo general, pagará una suma mayor de impuestos en declaraciones separadas de lo que pagarían en una declaración conjunta por las razones detalladas en la sección Reglas Especiales , que aparece más adelante. Turbo tax filing 2012 Sin embargo, a menos que usted y su cónyuge tengan que presentar declaraciones por separado, deben calcular sus impuestos de las dos maneras (en una declaración conjunta y en declaraciones separadas). Turbo tax filing 2012 De esta manera, pueden asegurarse de utilizar el método mediante el cual paguen la menor cantidad de impuestos entre los dos. Turbo tax filing 2012 Al calcular el monto combinado de los impuestos de ambos cónyuges, usted querrá tener en cuenta los impuestos estatales al igual que los impuestos federales. Turbo tax filing 2012 Cómo presentar la declaración. Turbo tax filing 2012   Si presenta una declaración por separado, normalmente declara únicamente su propio ingreso, exenciones, créditos y deducciones. Turbo tax filing 2012 Puede declarar una exención por su cónyuge solamente si éste no recibe ingresos brutos, no presenta una declaración y no es dependiente de otro contribuyente. Turbo tax filing 2012 Puede presentar el Formulario 1040. Turbo tax filing 2012 Si tiene ingresos sujetos a impuestos menores de $100,000, quizá podría presentar el Formulario 1040A. Turbo tax filing 2012 Elija este estado civil marcando el recuadro de la línea 3 de cualquiera de estos formularios. Turbo tax filing 2012 Anote el nombre completo de su cónyuge y el número de Seguro Social (SSN, por sus siglas en inglés) o el número de identificación del contribuyente individual (ITIN, por sus siglas en inglés) de su cónyuge en los espacios provistos. Turbo tax filing 2012 Si su cónyuge no tiene y no se le requiere tener un SSN o un ITIN, anote “ NRA ” (extranjero no residente, por sus siglas en inglés) en el espacio provisto para el SSN de su cónyuge. Turbo tax filing 2012 Utilice la columna para Casado que presenta una declaración por separado en la Tabla de Impuestos o en la Sección C de la Hoja de Trabajo para el Cálculo del Impuesto para calcular su impuesto. Turbo tax filing 2012 Reglas Especiales Si opta por usar el estado civil de casado que presenta la declaración por separado, corresponden las siguientes reglas especiales. Turbo tax filing 2012 Debido a estas reglas especiales, por lo general usted pagará más impuestos en una declaración por separado de lo que pagaría si utilizara otro estado civil al cual tiene derecho. Turbo tax filing 2012   Su tasa de impuestos generalmente es mayor que la de una declaración conjunta. Turbo tax filing 2012 La cantidad de la exención para calcular el impuesto mínimo alternativo es la mitad de la cantidad permitida en una declaración conjunta. Turbo tax filing 2012 No puede tomar el crédito por gastos de cuidado de hijos y dependientes en la mayoría de los casos y la cantidad que puede excluir del ingreso en un programa de ayuda del empleador para el cuidado de dependientes es un máximo de $2,500 (en vez de $5,000). Turbo tax filing 2012 Si está legalmente separado de su cónyuge, o viven separados, quizás pueda presentar la declaración por separado y todavía tomar el crédito. Turbo tax filing 2012 Para más información sobre estos gastos, el crédito y la exclusión, vea el capítulo 32. Turbo tax filing 2012 No puede tomar el crédito por ingreso del trabajo. Turbo tax filing 2012 No puede tomar la exclusión o crédito por gastos de adopción en la mayoría de los casos. Turbo tax filing 2012 No puede tomar los créditos tributarios por enseñanza superior (el crédito de oportunidad para los estadounidenses y el crédito vitalicio por aprendizaje), declarar la deducción por intereses sobre un préstamo de estudios o las deducciones por matrícula y cuotas escolares. Turbo tax filing 2012 No puede excluir ningún ingreso de intereses procedentes de un bono de ahorros de los Estados Unidos calificado que haya utilizado para gastos de enseñanza superior. Turbo tax filing 2012 Si vivió con su cónyuge en algún momento durante el año tributario: No puede reclamar el crédito para ancianos o para personas incapacitadas y Tendrá que incluir en sus ingresos un porcentaje más grande de los beneficios del Seguro Social o beneficios equivalentes de la jubilación ferroviaria que haya recibido (hasta el 85%). Turbo tax filing 2012 Los siguientes créditos y deducciones se reducen en el caso de niveles de ingreso que sean la mitad de lo que serían en una declaración conjunta: El crédito tributario por hijos, El crédito por aportaciones a cuentas de ahorros para la jubilación, La deducción por exenciones personales y Las deducciones detalladas. Turbo tax filing 2012 Su deducción por pérdida de capital se limita a $1,500 (en vez de $3,000 en una declaración conjunta). Turbo tax filing 2012 Si su cónyuge detalla sus deducciones, usted no puede reclamar la deducción estándar. Turbo tax filing 2012 Si usted puede reclamar la deducción estándar, la cantidad básica de su deducción estándar es la mitad de la cantidad permitida en una declaración conjunta. Turbo tax filing 2012 Límites del ingreso bruto ajustado. Turbo tax filing 2012   Si su ingreso bruto ajustado (AGI, por sus siglas en inglés) en una declaración separada es menor de lo que hubiera podido ser en una declaración conjunta, usted podría deducir una cantidad mayor para ciertas deducciones limitadas por el ingreso bruto ajustado, tales como gastos médicos. Turbo tax filing 2012 Arreglos de ahorros para la jubilación. Turbo tax filing 2012   Es posible que no pueda deducir la totalidad o parte de sus aportaciones a un arreglo de ahorros tradicional para la jubilación (IRA, por sus siglas en inglés) si usted o su cónyuge estuvo cubierto por un plan de jubilación de su trabajo durante el año. Turbo tax filing 2012 Su deducción se reduce o se elimina si sus ingresos sobrepasan cierta cantidad. Turbo tax filing 2012 Esta cantidad es mucho menor para personas casadas que presentan la declaración por separado y que vivieron juntas en algún momento del año. Turbo tax filing 2012 Para más información, vea ¿Cuánto se Puede Deducir? , en el capítulo 17. Turbo tax filing 2012 Pérdidas de actividades de alquiler. Turbo tax filing 2012   Si participó activamente en una actividad pasiva de alquiler de bienes raíces que haya generado una pérdida, normalmente puede deducir la pérdida de su ingreso no pasivo, hasta $25,000. Turbo tax filing 2012 Esto se denomina “descuento especial”. Turbo tax filing 2012 Sin embargo, las personas casadas que presentan declaraciones por separado que vivieron juntas en algún momento del año no pueden reclamar este descuento especial. Turbo tax filing 2012 Las personas casadas que presentan declaraciones por separado que vivieron separadas en todo momento durante el año pueden obtener cada una por separado un descuento máximo especial de $12,500 por pérdidas de actividades pasivas de bienes raíces. Turbo tax filing 2012 Vea Límites sobre las Pérdidas de Alquiler , en el capítulo 9. Turbo tax filing 2012 Estados donde rige la ley de los bienes gananciales. Turbo tax filing 2012   Si vive en Arizona, California, Idaho, Louisiana, Nevada, New Mexico, Texas, Washington o Wisconsin y presenta una declaración por separado, es posible que sus ingresos se consideren ingresos por separado o ingresos como bienes gananciales para efectos del impuesto sobre el ingreso. Turbo tax filing 2012 Vea la Publicación 555, en inglés. Turbo tax filing 2012 Declaración Conjunta Después de Presentar Declaraciones por Separado Puede cambiar su estado civil para efectos de la declaración después de presentar una declaración por separado a una declaración conjunta presentando una declaración enmendada, utilizando el Formulario 1040X. Turbo tax filing 2012 Por lo general, puede cambiar a una declaración conjunta en cualquier momento dentro de un plazo de 3 años a partir de la fecha límite para presentar la declaración o declaraciones separadas. Turbo tax filing 2012 Este plazo no incluye prórroga alguna. Turbo tax filing 2012 Una declaración separada incluye una declaración que usted o su cónyuge haya presentado con uno de los tres estados civiles siguientes: casado que presenta la declaración por separado, soltero o cabeza de familia. Turbo tax filing 2012 Declaración por Separado Después de Presentar una Declaración Conjunta Una vez que hayan presentado una declaración conjunta, no podrán optar por presentar declaraciones por separado para ese año después de la fecha límite para presentar dicha declaración conjunta. Turbo tax filing 2012 Excepción. Turbo tax filing 2012   El representante personal de un fallecido puede cambiar la opción del cónyuge sobreviviente de presentar una declaración conjunta, presentando en su lugar una declaración por separado en nombre del fallecido. Turbo tax filing 2012 El representante personal tiene hasta 1 año a partir de la fecha de vencimiento del plazo de entrega de la declaración (incluidas prórrogas) para hacer el cambio. Turbo tax filing 2012 Vea la Publicación 559, Survivors, Executors, and Administrators (Sobrevivientes, albaceas y administradores), en inglés, para más información sobre la presentación de la declaración final para un fallecido. Turbo tax filing 2012 Cabeza de Familia Puede presentar la declaración como cabeza de familia si cumple todos los requisitos siguientes: No está casado o “se le consideraba no casado” en el último día del año. Turbo tax filing 2012 Vea Estado Civil , anteriormente y Personas Consideradas no Casadas , más adelante. Turbo tax filing 2012 Pagó más de la mitad del costo de mantener una vivienda durante el año. Turbo tax filing 2012 Una persona calificada vivió con usted en la vivienda durante más de la mitad del año (excepto por ausencias temporales, como para cursar estudios). Turbo tax filing 2012 Sin embargo, si la “persona calificada” es su padre o madre dependiente, él o ella no tiene que vivir con usted. Turbo tax filing 2012 Vea Regla especial para los padres , más adelante, en la sección titulada Persona Calificada. Turbo tax filing 2012 Si reúne los requisitos para presentar la declaración como cabeza de familia, su tasa de impuesto será, por lo general, menor que las tasas para solteros o casados que presentan declaraciones por separado. Turbo tax filing 2012 Usted recibirá, además, una deducción estándar mayor de la que recibiría si se basara en el estado civil de soltero o de casado que presenta una declaración por separado. Turbo tax filing 2012 Hijos secuestrados. Turbo tax filing 2012   Usted podría reunir los requisitos para presentar la declaración como cabeza de familia, aun cuando su hijo haya sido secuestrado. Turbo tax filing 2012 Para más información, vea la Publicación 501, en inglés. Turbo tax filing 2012 Cómo presentar la declaración. Turbo tax filing 2012   Si presenta la declaración como cabeza de familia, puede utilizar el Formulario 1040. Turbo tax filing 2012 Si tiene ingresos sujetos a impuestos menores de $100,000, quizá podría presentar el Formulario 1040A. Turbo tax filing 2012 Indique su estado civil para efectos de la declaración marcando el recuadro de la línea 4 en cualquiera de estos formularios. Turbo tax filing 2012 Utilice la columna Cabeza de familia en la Tabla de Impuestos o la Sección D de la Hoja de Trabajo para el Cálculo del Impuesto, para calcular su impuesto. Turbo tax filing 2012 Personas Consideradas no Casadas Para tener derecho al estado civil de cabeza de familia, tiene que ser no casado o considerado no casado el último día del año. Turbo tax filing 2012 Se le considera no casado el último día del año tributario si reúne todos los requisitos siguientes: Presenta una declaración separada, definida anteriormente en la sección titulada Declaración Conjunta Después de Presentar Declaraciones por Separado . Turbo tax filing 2012 Pagó más de la mitad de los costos de mantenimiento de su vivienda durante el año tributario. Turbo tax filing 2012 Su cónyuge no vivió con usted en la vivienda durante los últimos 6 meses del año tributario. Turbo tax filing 2012 Se considera que su cónyuge ha vivido en la vivienda aun si él o ella se ausenta temporalmente debido a circunstancias especiales. Turbo tax filing 2012 Vea más adelante Ausencias temporales , bajo Persona Calificada. Turbo tax filing 2012 Su vivienda fue la residencia principal de su hijo, hijastro o hijo de crianza durante más de la mitad del año. Turbo tax filing 2012 (Vea Vivienda de una persona calificada , bajo Persona Calificada, más adelante, para los requisitos aplicables al nacimiento, fallecimiento o ausencia temporal de un hijo durante el año). Turbo tax filing 2012 Tiene que tener derecho a reclamar una exención por el hijo. Turbo tax filing 2012 No obstante, usted cumple este requisito si no puede reclamar una exención por su hijo solamente porque el padre que no tiene la custodia puede declararlo basándose en los requisitos que se describen en Hijos de padres divorciados o separados (o padres que no viven juntos) bajo Hijo Calificado en el capítulo 3 o en Requisito de Manutención para Hijos de Padres Divorciados o Separados (o padres que no viven juntos) bajo Pariente Calificado en el capítulo 3. Turbo tax filing 2012 Los requisitos generales para reclamar la exención por un dependiente se explican en el capítulo 3 bajo Exenciones por Dependientes . Turbo tax filing 2012 Si se le considera casado por parte del año y vivió en un estado donde rige la ley de los bienes gananciales (indicado anteriormente bajo la sección titulada Casados que Presentan la Declaración por Separado), es posible que correspondan requisitos especiales para determinar su ingreso y sus gastos. Turbo tax filing 2012 Vea la Publicación 555, en inglés, para más información. Turbo tax filing 2012 Hoja de Trabajo 2-1. Turbo tax filing 2012 Costo de Mantenimiento de la Vivienda   Cantidad que Usted Pagó Costo Total Impuestos sobre la propiedad $ $ Gastos por intereses hipotecarios     Alquiler     Gastos de servicios públicos     Mantenimiento y reparaciones     Seguro de la propiedad     Alimentos consumidos  en la vivienda     Otros gastos del hogar     Totales $ $ Menos la cantidad total que usted pagó   () Cantidad que otras personas pagaron   $ Si el total de lo que usted pagó es más de lo que otros pagaron, usted reúne el requisito de pagar más de la mitad del mantenimiento de la vivienda. Turbo tax filing 2012 Cónyuge extranjero no residente. Turbo tax filing 2012   Se le considera no casado para propósitos del estado civil de cabeza de familia si su cónyuge fue extranjero no residente en alguna parte del año y usted no opta por incluir a su cónyuge no residente en la declaración como extranjero residente. Turbo tax filing 2012 No obstante, su cónyuge no es una persona calificada para fines del estado civil de cabeza de familia. Turbo tax filing 2012 Usted tiene que tener otra persona calificada y reunir los demás requisitos necesarios para poder presentar la declaración como cabeza de familia. Turbo tax filing 2012 Elección de incluir al cónyuge en la declaración como residente. Turbo tax filing 2012   Se le considera casado si ha optado por incluir a su cónyuge en la declaración como extranjero residente. Turbo tax filing 2012 Vea la Publicación 519, U. Turbo tax filing 2012 S. Turbo tax filing 2012 Tax Guide for Aliens (Guía sobre los impuestos estadounidenses para extranjeros), en inglés. Turbo tax filing 2012 Personas que Mantienen una Vivienda Para tener derecho al estado civil de cabeza de familia para la declaración, tiene que pagar más de la mitad de los gastos de mantener la vivienda durante el año. Turbo tax filing 2012 Para determinar si usted pagó más de la mitad del costo de mantener una vivienda, puede usar la Hoja de Trabajo 2-1, anteriormente. Turbo tax filing 2012 Costos que se incluyen. Turbo tax filing 2012   Incluya en los costos de mantenimiento de la vivienda, gastos como alquiler, intereses hipotecarios, impuestos sobre bienes raíces, seguro de la vivienda, reparaciones, servicios públicos y alimentos consumidos en la vivienda. Turbo tax filing 2012   Si usó pagos recibidos bajo el programa Temporary Assistance for Needy Families (Asistencia Temporal para Familias Necesitadas (TANF, por sus siglas en inglés)) u otros programas de asistencia pública para pagar parte del costo de mantener su vivienda, no los puede incluir como dinero pagado. Turbo tax filing 2012 No obstante, debe incluirlos en la totalidad del costo de mantener su vivienda para calcular si pagó más de la mitad del costo. Turbo tax filing 2012 Costos que no se incluyen. Turbo tax filing 2012   No incluya los costos de ropa, educación, tratamiento médico, vacaciones, seguro de vida o transporte. Turbo tax filing 2012 Tampoco incluya el valor del alquiler de una vivienda de la cual usted es dueño ni el valor de los servicios prestados por usted o por un miembro de su hogar. Turbo tax filing 2012 Persona Calificada Vea la Tabla 2-1 más adelante, para determinar quién es una persona calificada. Turbo tax filing 2012 Toda persona no descrita en la Tabla 2-1 no es una persona calificada. Turbo tax filing 2012 Ejemplo 1: hijo. Turbo tax filing 2012 Su hijo, no casado, vivió con usted durante todo el año y tenía 18 años de edad al final del año. Turbo tax filing 2012 Él no aportó más de la mitad de su propia manutención, ni cumple los requisitos para ser hijo calificado de otro contribuyente. Turbo tax filing 2012 Por lo tanto, es el hijo calificado de usted (vea Hijo Calificado en el capítulo 3), ya que es soltero, es una persona calificada en la que usted puede basarse para presentar la declaración de impuestos como cabeza de familia. Turbo tax filing 2012 Ejemplo 2: hijo no considerado persona calificada. Turbo tax filing 2012 Los datos son iguales a los del Ejemplo 1, excepto que su hijo tenía 25 años de edad al finalizar el año y su ingreso bruto fue $5,000. Turbo tax filing 2012 Debido a que su hijo no satisface el Requisito de Edad (explicado en el capítulo 3 bajo Hijo Calificado), su hijo no es considerado hijo calificado. Turbo tax filing 2012 Debido a que él no satisface el Requisito del Ingreso Bruto (explicado bajo Pariente Calificado en el capítulo 3), él no es el pariente calificado de usted. Turbo tax filing 2012 Por lo tanto, él no es una persona calificada en la que usted pueda basarse para presentar la declaración de impuestos como cabeza de familia. Turbo tax filing 2012 Ejemplo 3: novia. Turbo tax filing 2012 Su novia vivió con usted durante todo el año. Turbo tax filing 2012 Aunque ella podría ser el pariente calificado de usted si reúne el requisito del ingreso bruto y el requisito de manutención (explicados en el capítulo 3), ella no es una persona calificada en la que usted pueda basarse para presentar la declaración de impuestos como cabeza de familia debido a que ella no está emparentada con usted en una de las maneras mencionadas bajo Parientes que no tienen que vivir con usted , en el capítulo 3. Turbo tax filing 2012 Vea la Tabla 2-1 . Turbo tax filing 2012 Ejemplo 4: el hijo de su novia. Turbo tax filing 2012 Los datos son iguales a los del Ejemplo 3 , excepto que el hijo de su novia, el cual tiene 10 años de edad, también vivió con usted durante todo el año. Turbo tax filing 2012 No es el hijo calificado de usted y, ya que es el hijo calificado de su novia, tampoco es el pariente calificado de usted (vea el Requisito de no ser Hijo Calificado en el capítulo 3). Turbo tax filing 2012 Por lo tanto, no es una persona calificada en la que usted pueda basarse para presentar la declaración de impuestos como cabeza de familia. Turbo tax filing 2012 Vivienda de una persona calificada. Turbo tax filing 2012   Por lo general, la persona calificada tiene que vivir con usted durante más de la mitad del año. Turbo tax filing 2012 Regla especial para los padres. Turbo tax filing 2012   Si la persona calificada es su padre o su madre, podría tener derecho al estado civil de cabeza de familia al presentar la declaración, aunque su padre o su madre no viva con usted. Turbo tax filing 2012 Sin embargo, tiene que poder reclamar una exención por su padre o su madre. Turbo tax filing 2012 También tiene que pagar más de la mitad de los gastos de mantener una vivienda que fue la vivienda principal de su madre o su padre durante todo el año. Turbo tax filing 2012   Usted mantiene la vivienda principal para su padre o su madre si paga más de la mitad de los gastos de mantenimiento de su padre o su madre en un asilo o residencia para ancianos. Turbo tax filing 2012 Fallecimiento o nacimiento. Turbo tax filing 2012   Es posible que pueda presentar la declaración como cabeza de familia aun cuando la persona que le da derecho a este estado civil nazca o muera durante el año. Turbo tax filing 2012 Si esa persona es su hijo calificado, el hijo tiene que haber vivido con usted por más de la mitad de la parte del año en que él o ella estaba vivo. Turbo tax filing 2012 Si la persona es cualquier otra persona que no sea su hijo calificado, consulte la Publicación 501. Turbo tax filing 2012 Ausencias temporales. Turbo tax filing 2012   Se considera que usted y la persona calificada residen en la misma vivienda aun en el caso de una ausencia temporal suya, de la otra persona o de ambas, debido a circunstancias especiales, como enfermedad, educación, negocios, vacaciones o servicio militar. Turbo tax filing 2012 Tiene que ser razonable suponer que la persona ausente volverá a la vivienda después de la ausencia temporal. Turbo tax filing 2012 Usted tiene que continuar manteniendo la vivienda durante la ausencia. Turbo tax filing 2012 Viudo que Reúne los Requisitos con Hijo Dependiente Si su cónyuge falleció en el año 2013, usted puede utilizar el estado civil de casado que presenta una declaración conjunta para el año 2013 si satisface los demás requisitos para utilizar dicho estado civil para efectos de la declaración. Turbo tax filing 2012 El año de fallecimiento es el último año para el cual puede presentar una declaración conjunta con su cónyuge fallecido. Turbo tax filing 2012 Vea la sección anterior, Casados que Presentan una Declaración Conjunta . Turbo tax filing 2012 Es posible que pueda presentar su declaración utilizando el estado civil de viudo que reúne los requisitos con hijo dependiente durante los 2 años siguientes al año del fallecimiento de su cónyuge. Turbo tax filing 2012 Por ejemplo, si su cónyuge falleció en el año 2012 y usted no se ha vuelto a casar, quizás pueda utilizar este estado civil para efectos de la declaración para los años 2013 y 2014. Turbo tax filing 2012 Este estado civil le da el derecho de usar las tasas impositivas para la declaración conjunta y la deducción estándar máxima (si no detalla las deducciones). Turbo tax filing 2012 Sin embargo, dicho estado civil no le da el derecho de presentar una declaración conjunta. Turbo tax filing 2012 Cómo presentar la declaración. Turbo tax filing 2012   Si usted presenta la declaración como viudo que reúne los requisitos con hijo dependiente, puede usar el Formulario 1040. Turbo tax filing 2012 Además, si tiene ingresos sujetos a impuestos menores de $100,000 y cumple con ciertas condiciones, quizá podría presentar el Formulario 1040A. Turbo tax filing 2012 Marque el recuadro en la línea 5 de cualquiera de los dos formularios. Turbo tax filing 2012 Para calcular su impuesto, utilice la columna correspondiente a Casado que presenta una declaración conjunta, la cual aparece en la Tabla de Impuestos o la Sección B de la Hoja de Trabajo para el Cálculo del Impuesto. Turbo tax filing 2012 Tabla 2-1. Turbo tax filing 2012 ¿Quién le Da Derecho a Presentar la Declaración como Cabeza de Familia?1 Precaución: En este capítulo encontrará los demás requisitos que tiene que reunir para reclamar el estado civil de cabeza de familia para efectos de la declaración. Turbo tax filing 2012 SI la persona es su . Turbo tax filing 2012 . Turbo tax filing 2012 . Turbo tax filing 2012   Y . Turbo tax filing 2012 . Turbo tax filing 2012 . Turbo tax filing 2012   ENTONCES esa persona . Turbo tax filing 2012 . Turbo tax filing 2012 . Turbo tax filing 2012 hijo calificado (como un hijo, hija o nieto que vivió con usted durante más de la mitad del año y reúne ciertos otros requisitos)2   él o ella es soltero   es una persona calificada, independientemente de si usted puede o no reclamar una exención por dicha persona. Turbo tax filing 2012   él o ella está casado y usted puede reclamar una exención por él o ella   es una persona calificada. Turbo tax filing 2012   él o ella está casado y usted no puede reclamar una exención por él o ella   no es una persona calificada. Turbo tax filing 2012 3 pariente calificado4 que sea su padre o madre   usted puede reclamar una exención por él o ella5   es una persona calificada. Turbo tax filing 2012 6   usted no puede reclamar una exención por él o ella   no es una persona calificada. Turbo tax filing 2012 pariente calificado4 que no sea su padre o madre (como un abuelo, hermano o hermana que reúne ciertos requisitos)   él o ella vivió con usted durante más de la mitad del año y él o ella es uno de los parientes mencionados en Parientes que no tienen que vivir con usted en el capítulo 3 y usted puede reclamar una exención por él o ella5   es una persona calificada. Turbo tax filing 2012   él o ella no vivió con usted durante más de la mitad del año   no es una persona calificada. Turbo tax filing 2012   él o ella no es uno de los parientes mencionados en Parientes que no tienen que vivir con usted en el capítulo 3 y es su pariente calificado sólo por vivir con usted todo el año como miembro de su unidad familiar   no es una persona calificada. Turbo tax filing 2012   usted no puede reclamar una exención por él o ella   no es una persona calificada. Turbo tax filing 2012 1Una persona no puede darle a más de un contribuyente el derecho de usar el estado civil de cabeza de familia para la declaración en el año. Turbo tax filing 2012 2El término hijo calificado se define en el capítulo 3. Turbo tax filing 2012 Nota: Si usted es padre o madre sin custodia, el término “hijo calificado” para el estado civil de cabeza de familia no incluye a un hijo que sea su hijo calificado para propósitos de una exención tributaria debido solamente a las reglas descritas bajo Hijos de padres divorciados o separados (o padres que no viven juntos) bajo Hijo Calificado en el capítulo 3. Turbo tax filing 2012 Si usted es el padre o la madre que tiene custodia y le corresponden estas reglas, el hijo generalmente es su hijo calificado para el estado civil de cabeza de familia aunque el hijo no sea un hijo calificado por el cual usted pueda reclamar una exención. Turbo tax filing 2012 3Esta persona es una persona calificada si la única razón por la cual usted no puede tener derecho a la exención es que usted puede ser reclamado como dependiente en la declaración de otra persona. Turbo tax filing 2012 4El término “ pariente calificado ” se define en el capítulo 3. Turbo tax filing 2012 5Si usted puede reclamar una exención por una persona sólo porque existe un acuerdo de manutención múltiple, dicha persona no es una persona calificada. Turbo tax filing 2012 Vea la sección titulada Acuerdo de Manutención Múltiple , en el capítulo 3. Turbo tax filing 2012 6Vea Regla especial para los padres . Turbo tax filing 2012   Requisitos. Turbo tax filing 2012   Tiene derecho a presentar la declaración del año 2013 como viudo que reúne los requisitos con hijo dependiente si cumple todas las condiciones siguientes: Tenía derecho a presentar una declaración conjunta con su cónyuge para el año en que éste falleció. Turbo tax filing 2012 No importa si usted de hecho llegó a presentar una declaración conjunta. Turbo tax filing 2012 Su cónyuge falleció en el año 2011 o en el año 2012 y usted no se volvió a casar antes de terminar el año 2013. Turbo tax filing 2012 Tiene un hijo o hijastro por el cual usted puede reclamar una exención. Turbo tax filing 2012 Esto no incluye a un hijo de crianza. Turbo tax filing 2012 Este hijo vivió en su vivienda durante todo el año, a excepción de ausencias temporales. Turbo tax filing 2012 Vea Ausencias temporales , anteriormente, bajo Cabeza de Familia. Turbo tax filing 2012 También hay excepciones, las cuales se describen más adelante, que corresponden a un hijo que nació o falleció durante el año y a un hijo secuestrado. Turbo tax filing 2012 Pagó más de la mitad del costo de mantener una vivienda durante el año. Turbo tax filing 2012 Vea Personas que Mantienen una Vivienda , anteriormente, bajo Cabeza de Familia. Turbo tax filing 2012 Ejemplo. Turbo tax filing 2012 La esposa de Juan falleció en el año 2011. Turbo tax filing 2012 Él no se ha vuelto a casar. Turbo tax filing 2012 Durante los años 2012 y 2013, continuó manteniendo una vivienda para él y su hijo (que vive con él y por el cual puede reclamar una exención). Turbo tax filing 2012 En el año 2011, tenía derecho a presentar una declaración conjunta para él y su esposa fallecida. Turbo tax filing 2012 En los años tributarios 2012 y 2013 tiene derecho a presentar una declaración como viudo que reúne los requisitos con hijo dependiente. Turbo tax filing 2012 Después de 2013, puede presentar la declaración usando el estado civil de cabeza de familia si reúne los requisitos para dicho estado civil. Turbo tax filing 2012 Fallecimiento o nacimiento. Turbo tax filing 2012    Puede satisfacer las condiciones para presentar una declaración como viudo que reúne los requisitos con hijo dependiente si el hijo que le da derecho a este estado civil nace o fallece durante el año. Turbo tax filing 2012 Tiene que haber provisto más de la mitad del costo de mantener una vivienda que fuera la residencia principal del hijo durante toda la parte del año durante el cual el hijo estuvo vivo. Turbo tax filing 2012 Hijos secuestrados. Turbo tax filing 2012   Aunque su hijo haya sido secuestrado, dicho hijo podría darle derecho al estado civil de viudo calificado con hijo dependiente que reúne los requisitos. Turbo tax filing 2012 Para más información, vea la Publicación 501, en inglés. Turbo tax filing 2012 Como se menciona anteriormente, este estado civil se puede utilizar solamente durante los 2 años siguientes al año del fallecimiento de su cónyuge. Turbo tax filing 2012 Prev  Up  Next   Home   More Online Publications