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Vita Income Tax Bakersfield Ca

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Vita Income Tax Bakersfield Ca

Vita income tax bakersfield ca 1. Vita income tax bakersfield ca   Travel Table of Contents Traveling Away From HomeTax Home Tax Home Different From Family Home Temporary Assignment or Job What Travel Expenses Are Deductible?Employee. Vita income tax bakersfield ca Business associate. Vita income tax bakersfield ca Bona fide business purpose. Vita income tax bakersfield ca Meals Travel in the United States Travel Outside the United States Luxury Water Travel Conventions If you temporarily travel away from your tax home, you can use this chapter to determine if you have deductible travel expenses. Vita income tax bakersfield ca This chapter discusses: Traveling away from home, Temporary assignment or job, and What travel expenses are deductible. Vita income tax bakersfield ca It also discusses the standard meal allowance, rules for travel inside and outside the United States, luxury water travel, and deductible convention expenses. Vita income tax bakersfield ca Travel expenses defined. Vita income tax bakersfield ca   For tax purposes, travel expenses are the ordinary and necessary expenses of traveling away from home for your business, profession, or job. Vita income tax bakersfield ca   An ordinary expense is one that is common and accepted in your trade or business. Vita income tax bakersfield ca A necessary expense is one that is helpful and appropriate for your business. Vita income tax bakersfield ca An expense does not have to be required to be considered necessary. Vita income tax bakersfield ca   You will find examples of deductible travel expenses in Table 1-1 , later. Vita income tax bakersfield ca Traveling Away From Home You are traveling away from home if: Your duties require you to be away from the general area of your tax home (defined later) substantially longer than an ordinary day's work, and You need to sleep or rest to meet the demands of your work while away from home. Vita income tax bakersfield ca This rest requirement is not satisfied by merely napping in your car. Vita income tax bakersfield ca You do not have to be away from your tax home for a whole day or from dusk to dawn as long as your relief from duty is long enough to get necessary sleep or rest. Vita income tax bakersfield ca Example 1. Vita income tax bakersfield ca You are a railroad conductor. Vita income tax bakersfield ca You leave your home terminal on a regularly scheduled round-trip run between two cities and return home 16 hours later. Vita income tax bakersfield ca During the run, you have 6 hours off at your turnaround point where you eat two meals and rent a hotel room to get necessary sleep before starting the return trip. Vita income tax bakersfield ca You are considered to be away from home. Vita income tax bakersfield ca Example 2. Vita income tax bakersfield ca You are a truck driver. Vita income tax bakersfield ca You leave your terminal and return to it later the same day. Vita income tax bakersfield ca You get an hour off at your turnaround point to eat. Vita income tax bakersfield ca Because you are not off to get necessary sleep and the brief time off is not an adequate rest period, you are not traveling away from home. Vita income tax bakersfield ca Members of the Armed Forces. Vita income tax bakersfield ca   If you are a member of the U. Vita income tax bakersfield ca S. Vita income tax bakersfield ca Armed Forces on a permanent duty assignment overseas, you are not traveling away from home. Vita income tax bakersfield ca You cannot deduct your expenses for meals and lodging. Vita income tax bakersfield ca You cannot deduct these expenses even if you have to maintain a home in the United States for your family members who are not allowed to accompany you overseas. Vita income tax bakersfield ca If you are transferred from one permanent duty station to another, you may have deductible moving expenses, which are explained in Publication 521, Moving Expenses. Vita income tax bakersfield ca   A naval officer assigned to permanent duty aboard a ship that has regular eating and living facilities has a tax home (explained next) aboard the ship for travel expense purposes. Vita income tax bakersfield ca Tax Home To determine whether you are traveling away from home, you must first determine the location of your tax home. Vita income tax bakersfield ca Generally, your tax home is your regular place of business or post of duty, regardless of where you maintain your family home. Vita income tax bakersfield ca It includes the entire city or general area in which your business or work is located. Vita income tax bakersfield ca If you have more than one regular place of business, your tax home is your main place of business. Vita income tax bakersfield ca See Main place of business or work , later. Vita income tax bakersfield ca If you do not have a regular or a main place of business because of the nature of your work, then your tax home may be the place where you regularly live. Vita income tax bakersfield ca See No main place of business or work , later. Vita income tax bakersfield ca If you do not have a regular or main place of business or post of duty and there is no place where you regularly live, you are considered an itinerant (a transient) and your tax home is wherever you work. Vita income tax bakersfield ca As an itinerant, you cannot claim a travel expense deduction because you are never considered to be traveling away from home. Vita income tax bakersfield ca Main place of business or work. Vita income tax bakersfield ca   If you have more than one place of work, consider the following when determining which one is your main place of business or work. Vita income tax bakersfield ca The total time you ordinarily spend in each place. Vita income tax bakersfield ca The level of your business activity in each place. Vita income tax bakersfield ca Whether your income from each place is significant or insignificant. Vita income tax bakersfield ca Example. Vita income tax bakersfield ca You live in Cincinnati where you have a seasonal job for 8 months each year and earn $40,000. Vita income tax bakersfield ca You work the other 4 months in Miami, also at a seasonal job, and earn $15,000. Vita income tax bakersfield ca Cincinnati is your main place of work because you spend most of your time there and earn most of your income there. Vita income tax bakersfield ca No main place of business or work. Vita income tax bakersfield ca   You may have a tax home even if you do not have a regular or main place of work. Vita income tax bakersfield ca Your tax home may be the home where you regularly live. Vita income tax bakersfield ca Factors used to determine tax home. Vita income tax bakersfield ca   If you do not have a regular or main place of business or work, use the following three factors to determine where your tax home is. Vita income tax bakersfield ca You perform part of your business in the area of your main home and use that home for lodging while doing business in the area. Vita income tax bakersfield ca You have living expenses at your main home that you duplicate because your business requires you to be away from that home. Vita income tax bakersfield ca You have not abandoned the area in which both your historical place of lodging and your claimed main home are located; you have a member or members of your family living at your main home; or you often use that home for lodging. Vita income tax bakersfield ca   If you satisfy all three factors, your tax home is the home where you regularly live. Vita income tax bakersfield ca If you satisfy only two factors, you may have a tax home depending on all the facts and circumstances. Vita income tax bakersfield ca If you satisfy only one factor, you are an itinerant; your tax home is wherever you work and you cannot deduct travel expenses. Vita income tax bakersfield ca Example 1. Vita income tax bakersfield ca You are single and live in Boston in an apartment you rent. Vita income tax bakersfield ca You have worked for your employer in Boston for a number of years. Vita income tax bakersfield ca Your employer enrolls you in a 12-month executive training program. Vita income tax bakersfield ca You do not expect to return to work in Boston after you complete your training. Vita income tax bakersfield ca During your training, you do not do any work in Boston. Vita income tax bakersfield ca Instead, you receive classroom and on-the-job training throughout the United States. Vita income tax bakersfield ca You keep your apartment in Boston and return to it frequently. Vita income tax bakersfield ca You use your apartment to conduct your personal business. Vita income tax bakersfield ca You also keep up your community contacts in Boston. Vita income tax bakersfield ca When you complete your training, you are transferred to Los Angeles. Vita income tax bakersfield ca You do not satisfy factor (1) because you did not work in Boston. Vita income tax bakersfield ca You satisfy factor (2) because you had duplicate living expenses. Vita income tax bakersfield ca You also satisfy factor (3) because you did not abandon your apartment in Boston as your main home, you kept your community contacts, and you frequently returned to live in your apartment. Vita income tax bakersfield ca Therefore, you have a tax home in Boston. Vita income tax bakersfield ca Example 2. Vita income tax bakersfield ca You are an outside salesperson with a sales territory covering several states. Vita income tax bakersfield ca Your employer's main office is in Newark, but you do not conduct any business there. Vita income tax bakersfield ca Your work assignments are temporary, and you have no way of knowing where your future assignments will be located. Vita income tax bakersfield ca You have a room in your married sister's house in Dayton. Vita income tax bakersfield ca You stay there for one or two weekends a year, but you do no work in the area. Vita income tax bakersfield ca You do not pay your sister for the use of the room. Vita income tax bakersfield ca You do not satisfy any of the three factors listed earlier. Vita income tax bakersfield ca You are an itinerant and have no tax home. Vita income tax bakersfield ca Tax Home Different From Family Home If you (and your family) do not live at your tax home (defined earlier), you cannot deduct the cost of traveling between your tax home and your family home. Vita income tax bakersfield ca You also cannot deduct the cost of meals and lodging while at your tax home. Vita income tax bakersfield ca See Example 1 , later. Vita income tax bakersfield ca If you are working temporarily in the same city where you and your family live, you may be considered as traveling away from home. Vita income tax bakersfield ca See Example 2 , later. Vita income tax bakersfield ca Example 1. Vita income tax bakersfield ca You are a truck driver and you and your family live in Tucson. Vita income tax bakersfield ca You are employed by a trucking firm that has its terminal in Phoenix. Vita income tax bakersfield ca At the end of your long runs, you return to your home terminal in Phoenix and spend one night there before returning home. Vita income tax bakersfield ca You cannot deduct any expenses you have for meals and lodging in Phoenix or the cost of traveling from Phoenix to Tucson. Vita income tax bakersfield ca This is because Phoenix is your tax home. Vita income tax bakersfield ca Example 2. Vita income tax bakersfield ca Your family home is in Pittsburgh, where you work 12 weeks a year. Vita income tax bakersfield ca The rest of the year you work for the same employer in Baltimore. Vita income tax bakersfield ca In Baltimore, you eat in restaurants and sleep in a rooming house. Vita income tax bakersfield ca Your salary is the same whether you are in Pittsburgh or Baltimore. Vita income tax bakersfield ca Because you spend most of your working time and earn most of your salary in Baltimore, that city is your tax home. Vita income tax bakersfield ca You cannot deduct any expenses you have for meals and lodging there. Vita income tax bakersfield ca However, when you return to work in Pittsburgh, you are away from your tax home even though you stay at your family home. Vita income tax bakersfield ca You can deduct the cost of your round trip between Baltimore and Pittsburgh. Vita income tax bakersfield ca You can also deduct your part of your family's living expenses for meals and lodging while you are living and working in Pittsburgh. Vita income tax bakersfield ca Temporary Assignment or Job You may regularly work at your tax home and also work at another location. Vita income tax bakersfield ca It may not be practical to return to your tax home from this other location at the end of each work day. Vita income tax bakersfield ca Temporary assignment vs. Vita income tax bakersfield ca indefinite assignment. Vita income tax bakersfield ca   If your assignment or job away from your main place of work is temporary, your tax home does not change. Vita income tax bakersfield ca You are considered to be away from home for the whole period you are away from your main place of work. Vita income tax bakersfield ca You can deduct your travel expenses if they otherwise qualify for deduction. Vita income tax bakersfield ca Generally, a temporary assignment in a single location is one that is realistically expected to last (and does in fact last) for 1 year or less. Vita income tax bakersfield ca    However, if your assignment or job is indefinite, the location of the assignment or job becomes your new tax home and you cannot deduct your travel expenses while there. Vita income tax bakersfield ca An assignment or job in a single location is considered indefinite if it is realistically expected to last for more than 1 year, whether or not it actually lasts for more than 1 year. Vita income tax bakersfield ca   If your assignment is indefinite, you must include in your income any amounts you receive from your employer for living expenses, even if they are called travel allowances and you account to your employer for them. Vita income tax bakersfield ca You may be able to deduct the cost of relocating to your new tax home as a moving expense. Vita income tax bakersfield ca See Publication 521 for more information. Vita income tax bakersfield ca Exception for federal crime investigations or prosecutions. Vita income tax bakersfield ca   If you are a federal employee participating in a federal crime investigation or prosecution, you are not subject to the 1-year rule. Vita income tax bakersfield ca This means you may be able to deduct travel expenses even if you are away from your tax home for more than 1 year provided you meet the other requirements for deductibility. Vita income tax bakersfield ca   For you to qualify, the Attorney General (or his or her designee) must certify that you are traveling: For the federal government, In a temporary duty status, and To investigate, prosecute, or provide support services for the investigation or prosecution of a federal crime. Vita income tax bakersfield ca Determining temporary or indefinite. Vita income tax bakersfield ca   You must determine whether your assignment is temporary or indefinite when you start work. Vita income tax bakersfield ca If you expect an assignment or job to last for 1 year or less, it is temporary unless there are facts and circumstances that indicate otherwise. Vita income tax bakersfield ca An assignment or job that is initially temporary may become indefinite due to changed circumstances. Vita income tax bakersfield ca A series of assignments to the same location, all for short periods but that together cover a long period, may be considered an indefinite assignment. Vita income tax bakersfield ca   The following examples illustrate whether an assignment or job is temporary or indefinite. Vita income tax bakersfield ca Example 1. Vita income tax bakersfield ca You are a construction worker. Vita income tax bakersfield ca You live and regularly work in Los Angeles. Vita income tax bakersfield ca You are a member of a trade union in Los Angeles that helps you get work in the Los Angeles area. Vita income tax bakersfield ca Your tax home is Los Angeles. Vita income tax bakersfield ca Because of a shortage of work, you took a job on a construction project in Fresno. Vita income tax bakersfield ca Your job was scheduled to end in 8 months. Vita income tax bakersfield ca The job actually lasted 10 months. Vita income tax bakersfield ca You realistically expected the job in Fresno to last 8 months. Vita income tax bakersfield ca The job actually did last less than 1 year. Vita income tax bakersfield ca The job is temporary and your tax home is still in Los Angeles. Vita income tax bakersfield ca Example 2. Vita income tax bakersfield ca The facts are the same as in Example 1, except that you realistically expected the work in Fresno to last 18 months. Vita income tax bakersfield ca The job actually was completed in 10 months. Vita income tax bakersfield ca Your job in Fresno is indefinite because you realistically expected the work to last longer than 1 year, even though it actually lasted less than 1 year. Vita income tax bakersfield ca You cannot deduct any travel expenses you had in Fresno because Fresno became your tax home. Vita income tax bakersfield ca Example 3. Vita income tax bakersfield ca The facts are the same as in Example 1, except that you realistically expected the work in Fresno to last 9 months. Vita income tax bakersfield ca After 8 months, however, you were asked to remain for 7 more months (for a total actual stay of 15 months). Vita income tax bakersfield ca Initially, you realistically expected the job in Fresno to last for only 9 months. Vita income tax bakersfield ca However, due to changed circumstances occurring after 8 months, it was no longer realistic for you to expect that the job in Fresno would last for 1 year or less. Vita income tax bakersfield ca You can only deduct your travel expenses for the first 8 months. Vita income tax bakersfield ca You cannot deduct any travel expenses you had after that time because Fresno became your tax home when the job became indefinite. Vita income tax bakersfield ca Going home on days off. Vita income tax bakersfield ca   If you go back to your tax home from a temporary assignment on your days off, you are not considered away from home while you are in your hometown. Vita income tax bakersfield ca You cannot deduct the cost of your meals and lodging there. Vita income tax bakersfield ca However, you can deduct your travel expenses, including meals and lodging, while traveling between your temporary place of work and your tax home. Vita income tax bakersfield ca You can claim these expenses up to the amount it would have cost you to stay at your temporary place of work. Vita income tax bakersfield ca   If you keep your hotel room during your visit home, you can deduct the cost of your hotel room. Vita income tax bakersfield ca In addition, you can deduct your expenses of returning home up to the amount you would have spent for meals had you stayed at your temporary place of work. Vita income tax bakersfield ca Probationary work period. Vita income tax bakersfield ca   If you take a job that requires you to move, with the understanding that you will keep the job if your work is satisfactory during a probationary period, the job is indefinite. Vita income tax bakersfield ca You cannot deduct any of your expenses for meals and lodging during the probationary period. Vita income tax bakersfield ca What Travel Expenses Are Deductible? Once you have determined that you are traveling away from your tax home, you can determine what travel expenses are deductible. Vita income tax bakersfield ca You can deduct ordinary and necessary expenses you have when you travel away from home on business. Vita income tax bakersfield ca The type of expense you can deduct depends on the facts and your circumstances. Vita income tax bakersfield ca Table 1-1 summarizes travel expenses you may be able to deduct. Vita income tax bakersfield ca You may have other deductible travel expenses that are not covered there, depending on the facts and your circumstances. Vita income tax bakersfield ca When you travel away from home on business, you should keep records of all the expenses you have and any advances you receive from your employer. Vita income tax bakersfield ca You can use a log, diary, notebook, or any other written record to keep track of your expenses. Vita income tax bakersfield ca The types of expenses you need to record, along with supporting documentation, are described in Table 5-1 (see chapter 5). Vita income tax bakersfield ca Separating costs. Vita income tax bakersfield ca   If you have one expense that includes the costs of meals, entertainment, and other services (such as lodging or transportation), you must allocate that expense between the cost of meals and entertainment and the cost of other services. Vita income tax bakersfield ca You must have a reasonable basis for making this allocation. Vita income tax bakersfield ca For example, you must allocate your expenses if a hotel includes one or more meals in its room charge. Vita income tax bakersfield ca Travel expenses for another individual. Vita income tax bakersfield ca    If a spouse, dependent, or other individual goes with you (or your employee) on a business trip or to a business convention, you generally cannot deduct his or her travel expenses. Vita income tax bakersfield ca Employee. Vita income tax bakersfield ca   You can deduct the travel expenses of someone who goes with you if that person: Is your employee, Has a bona fide business purpose for the travel, and Would otherwise be allowed to deduct the travel expenses. Vita income tax bakersfield ca Business associate. Vita income tax bakersfield ca   If a business associate travels with you and meets the conditions in (2) and (3), earlier, you can deduct the travel expenses you have for that person. Vita income tax bakersfield ca A business associate is someone with whom you could reasonably expect to actively conduct business. Vita income tax bakersfield ca A business associate can be a current or prospective (likely to become) customer, client, supplier, employee, agent, partner, or professional advisor. Vita income tax bakersfield ca Bona fide business purpose. Vita income tax bakersfield ca   A bona fide business purpose exists if you can prove a real business purpose for the individual's presence. Vita income tax bakersfield ca Incidental services, such as typing notes or assisting in entertaining customers, are not enough to make the expenses deductible. Vita income tax bakersfield ca Table 1-1. Vita income tax bakersfield ca Travel Expenses You Can Deduct   This chart summarizes expenses you can deduct when you travel away from home for business purposes. Vita income tax bakersfield ca IF you have expenses for. Vita income tax bakersfield ca . Vita income tax bakersfield ca . Vita income tax bakersfield ca THEN you can deduct the cost of. Vita income tax bakersfield ca . Vita income tax bakersfield ca . Vita income tax bakersfield ca transportation travel by airplane, train, bus, or car between your home and your business destination. Vita income tax bakersfield ca If you were provided with a free ticket or you are riding free as a result of a frequent traveler or similar program, your cost is zero. Vita income tax bakersfield ca If you travel by ship, see Luxury Water Travel and Cruise Ships (under Conventions) for additional rules and limits. Vita income tax bakersfield ca taxi, commuter bus, and airport limousine fares for these and other types of transportation that take you between: The airport or station and your hotel, and The hotel and the work location of your customers or clients, your business meeting place, or your temporary work location. Vita income tax bakersfield ca baggage and shipping sending baggage and sample or display material between your regular and temporary work locations. Vita income tax bakersfield ca car operating and maintaining your car when traveling away from home on business. Vita income tax bakersfield ca You can deduct actual expenses or the standard mileage rate, as well as business-related tolls and parking. Vita income tax bakersfield ca If you rent a car while away from home on business, you can deduct only the business-use portion of the expenses. Vita income tax bakersfield ca lodging and meals your lodging and meals if your business trip is overnight or long enough that you need to stop for sleep or rest to properly perform your duties. Vita income tax bakersfield ca Meals include amounts spent for food, beverages, taxes, and related tips. Vita income tax bakersfield ca See Meals for additional rules and limits. Vita income tax bakersfield ca cleaning dry cleaning and laundry. Vita income tax bakersfield ca telephone business calls while on your business trip. Vita income tax bakersfield ca This includes business communication by fax machine or other communication devices. Vita income tax bakersfield ca tips tips you pay for any expenses in this chart. Vita income tax bakersfield ca other other similar ordinary and necessary expenses related to your business travel. Vita income tax bakersfield ca These expenses might include transportation to or from a business meal, public stenographer's fees, computer rental fees, and operating and maintaining a house trailer. Vita income tax bakersfield ca Example. Vita income tax bakersfield ca Jerry drives to Chicago on business and takes his wife, Linda, with him. Vita income tax bakersfield ca Linda is not Jerry's employee. Vita income tax bakersfield ca Linda occasionally types notes, performs similar services, and accompanies Jerry to luncheons and dinners. Vita income tax bakersfield ca The performance of these services does not establish that her presence on the trip is necessary to the conduct of Jerry's business. Vita income tax bakersfield ca Her expenses are not deductible. Vita income tax bakersfield ca Jerry pays $199 a day for a double room. Vita income tax bakersfield ca A single room costs $149 a day. Vita income tax bakersfield ca He can deduct the total cost of driving his car to and from Chicago, but only $149 a day for his hotel room. Vita income tax bakersfield ca If he uses public transportation, he can deduct only his fare. Vita income tax bakersfield ca Meals You can deduct the cost of meals in either of the following situations. Vita income tax bakersfield ca It is necessary for you to stop for substantial sleep or rest to properly perform your duties while traveling away from home on business. Vita income tax bakersfield ca The meal is business-related entertainment. Vita income tax bakersfield ca Business-related entertainment is discussed in chapter 2 . Vita income tax bakersfield ca The following discussion deals only with meals that are not business-related entertainment. Vita income tax bakersfield ca Lavish or extravagant. Vita income tax bakersfield ca   You cannot deduct expenses for meals that are lavish or extravagant. Vita income tax bakersfield ca An expense is not considered lavish or extravagant if it is reasonable based on the facts and circumstances. Vita income tax bakersfield ca Expenses will not be disallowed merely because they are more than a fixed dollar amount or take place at deluxe restaurants, hotels, nightclubs, or resorts. Vita income tax bakersfield ca 50% limit on meals. Vita income tax bakersfield ca   You can figure your meals expense using either of the following methods. Vita income tax bakersfield ca Actual cost. Vita income tax bakersfield ca The standard meal allowance. Vita income tax bakersfield ca Both of these methods are explained below. Vita income tax bakersfield ca But, regardless of the method you use, you generally can deduct only 50% of the unreimbursed cost of your meals. Vita income tax bakersfield ca   If you are reimbursed for the cost of your meals, how you apply the 50% limit depends on whether your employer's reimbursement plan was accountable or nonaccountable. Vita income tax bakersfield ca If you are not reimbursed, the 50% limit applies whether the unreimbursed meal expense is for business travel or business entertainment. Vita income tax bakersfield ca Chapter 2 discusses the 50% Limit in more detail, and chapter 6 discusses accountable and nonaccountable plans. Vita income tax bakersfield ca Actual Cost You can use the actual cost of your meals to figure the amount of your expense before reimbursement and application of the 50% deduction limit. Vita income tax bakersfield ca If you use this method, you must keep records of your actual cost. Vita income tax bakersfield ca Standard Meal Allowance Generally, you can use the “standard meal allowance” method as an alternative to the actual cost method. Vita income tax bakersfield ca It allows you to use a set amount for your daily meals and incidental expenses (M&IE), instead of keeping records of your actual costs. Vita income tax bakersfield ca The set amount varies depending on where and when you travel. Vita income tax bakersfield ca In this publication, “standard meal allowance” refers to the federal rate for M&IE, discussed later under Amount of standard meal allowance . Vita income tax bakersfield ca If you use the standard meal allowance, you still must keep records to prove the time, place, and business purpose of your travel. Vita income tax bakersfield ca See the recordkeeping rules for travel in chapter 5 . Vita income tax bakersfield ca Incidental expenses. Vita income tax bakersfield ca   The term “incidental expenses” means fees and tips given to porters, baggage carriers, hotel staff, and staff on ships. Vita income tax bakersfield ca   Incidental expenses do not include expenses for laundry, cleaning and pressing of clothing, lodging taxes, costs of telegrams or telephone calls, transportation between places of lodging or business and places where meals are taken, or the mailing cost of filing travel vouchers and paying employer-sponsored charge card billings. Vita income tax bakersfield ca Incidental-expenses-only method. Vita income tax bakersfield ca   You can use an optional method (instead of actual cost) for deducting incidental expenses only. Vita income tax bakersfield ca The amount of the deduction is $5 a day. Vita income tax bakersfield ca You can use this method only if you did not pay or incur any meal expenses. Vita income tax bakersfield ca You cannot use this method on any day that you use the standard meal allowance. Vita income tax bakersfield ca This method is subject to the proration rules for partial days. Vita income tax bakersfield ca See Travel for days you depart and return , later in this chapter. Vita income tax bakersfield ca Note. Vita income tax bakersfield ca The incidental-expenses-only method is not subject to the 50% limit discussed below. Vita income tax bakersfield ca Federal employees should refer to the Federal Travel Regulations at www. Vita income tax bakersfield ca gsa. Vita income tax bakersfield ca gov. Vita income tax bakersfield ca Find the “Most Requested Links” on the upper left and click on “Regulations: FAR, FMR, FTR” for Federal Travel Regulation (FTR) for changes affecting claims for reimbursement. Vita income tax bakersfield ca 50% limit may apply. Vita income tax bakersfield ca   If you use the standard meal allowance method for meal expenses and you are not reimbursed or you are reimbursed under a nonaccountable plan, you can generally deduct only 50% of the standard meal allowance. Vita income tax bakersfield ca If you are reimbursed under an accountable plan and you are deducting amounts that are more than your reimbursements, you can deduct only 50% of the excess amount. Vita income tax bakersfield ca The 50% limit is discussed in more detail in chapter 2, and accountable and nonaccountable plans are discussed in chapter 6. Vita income tax bakersfield ca There is no optional standard lodging amount similar to the standard meal allowance. Vita income tax bakersfield ca Your allowable lodging expense deduction is your actual cost. Vita income tax bakersfield ca Who can use the standard meal allowance. Vita income tax bakersfield ca   You can use the standard meal allowance whether you are an employee or self-employed, and whether or not you are reimbursed for your traveling expenses. Vita income tax bakersfield ca Use of the standard meal allowance for other travel. Vita income tax bakersfield ca   You can use the standard meal allowance to figure your meal expenses when you travel in connection with investment and other income-producing property. Vita income tax bakersfield ca You can also use it to figure your meal expenses when you travel for qualifying educational purposes. Vita income tax bakersfield ca You cannot use the standard meal allowance to figure the cost of your meals when you travel for medical or charitable purposes. Vita income tax bakersfield ca Amount of standard meal allowance. Vita income tax bakersfield ca   The standard meal allowance is the federal M&IE rate. Vita income tax bakersfield ca For travel in 2013, the rate for most small localities in the United States is $46 a day. Vita income tax bakersfield ca    Most major cities and many other localities in the United States are designated as high-cost areas, qualifying for higher standard meal allowances. Vita income tax bakersfield ca    You can find this information (organized by state) on the Internet at www. Vita income tax bakersfield ca gsa. Vita income tax bakersfield ca gov/perdiem. Vita income tax bakersfield ca Enter a zip code or select a city and state for the per diem rates for the current fiscal year. Vita income tax bakersfield ca Per diem rates for prior fiscal years are available by using the drop down menu under “Search by State. Vita income tax bakersfield ca ”   Per diem rates are listed by the Federal government's fiscal year which runs from October 1 to September 30. Vita income tax bakersfield ca You can choose to use the rates from the 2013 fiscal year per diem tables or the rates from the 2014 fiscal year tables, but you must consistently use the same tables for all travel you are reporting on your income tax return for the year. Vita income tax bakersfield ca   If you travel to more than one location in one day, use the rate in effect for the area where you stop for sleep or rest. Vita income tax bakersfield ca If you work in the transportation industry, however, see Special rate for transportation workers , later. Vita income tax bakersfield ca Standard meal allowance for areas outside the continental United States. Vita income tax bakersfield ca   The standard meal allowance rates above do not apply to travel in Alaska, Hawaii, or any other location outside the continental United States. Vita income tax bakersfield ca The Department of Defense establishes per diem rates for Alaska, Hawaii, Puerto Rico, American Samoa, Guam, Midway, the Northern Mariana Islands, the U. Vita income tax bakersfield ca S. Vita income tax bakersfield ca Virgin Islands, Wake Island, and other non-foreign areas outside the continental United States. Vita income tax bakersfield ca The Department of State establishes per diem rates for all other foreign areas. Vita income tax bakersfield ca    You can access per diem rates for non-foreign areas outside the continental United States at: www. Vita income tax bakersfield ca defensetravel. Vita income tax bakersfield ca dod. Vita income tax bakersfield ca mil/site/perdiemCalc. Vita income tax bakersfield ca cfm. Vita income tax bakersfield ca You can access all other foreign per diem rates at: www. Vita income tax bakersfield ca state. Vita income tax bakersfield ca gov/travel/. Vita income tax bakersfield ca Click on “Travel Per Diem Allowances for Foreign Areas,” under “Foreign Per Diem Rates” to obtain the latest foreign per diem rates. Vita income tax bakersfield ca Special rate for transportation workers. Vita income tax bakersfield ca   You can use a special standard meal allowance if you work in the transportation industry. Vita income tax bakersfield ca You are in the transportation industry if your work: Directly involves moving people or goods by airplane, barge, bus, ship, train, or truck, and Regularly requires you to travel away from home and, during any single trip, usually involves travel to areas eligible for different standard meal allowance rates. Vita income tax bakersfield ca If this applies to you, you can claim a standard meal allowance of $59 a day ($65 for travel outside the continental United States). Vita income tax bakersfield ca   Using the special rate for transportation workers eliminates the need for you to determine the standard meal allowance for every area where you stop for sleep or rest. Vita income tax bakersfield ca If you choose to use the special rate for any trip, you must use the special rate (and not use the regular standard meal allowance rates) for all trips you take that year. Vita income tax bakersfield ca Travel for days you depart and return. Vita income tax bakersfield ca   For both the day you depart for and the day you return from a business trip, you must prorate the standard meal allowance (figure a reduced amount for each day). Vita income tax bakersfield ca You can do so by one of two methods. Vita income tax bakersfield ca Method 1: You can claim 3/4 of the standard meal allowance. Vita income tax bakersfield ca Method 2: You can prorate using any method that you consistently apply and that is in accordance with reasonable business practice. Vita income tax bakersfield ca Example. Vita income tax bakersfield ca Jen is employed in New Orleans as a convention planner. Vita income tax bakersfield ca In March, her employer sent her on a 3-day trip to Washington, DC, to attend a planning seminar. Vita income tax bakersfield ca She left her home in New Orleans at 10 a. Vita income tax bakersfield ca m. Vita income tax bakersfield ca on Wednesday and arrived in Washington, DC, at 5:30 p. Vita income tax bakersfield ca m. Vita income tax bakersfield ca After spending two nights there, she flew back to New Orleans on Friday and arrived back home at 8:00 p. Vita income tax bakersfield ca m. Vita income tax bakersfield ca Jen's employer gave her a flat amount to cover her expenses and included it with her wages. Vita income tax bakersfield ca Under Method 1, Jen can claim 2½ days of the standard meal allowance for Washington, DC: 3/4 of the daily rate for Wednesday and Friday (the days she departed and returned), and the full daily rate for Thursday. Vita income tax bakersfield ca Under Method 2, Jen could also use any method that she applies consistently and that is in accordance with reasonable business practice. Vita income tax bakersfield ca For example, she could claim 3 days of the standard meal allowance even though a federal employee would have to use Method 1 and be limited to only 2½ days. Vita income tax bakersfield ca Travel in the United States The following discussion applies to travel in the United States. Vita income tax bakersfield ca For this purpose, the United States includes the 50 states and the District of Columbia. Vita income tax bakersfield ca The treatment of your travel expenses depends on how much of your trip was business related and on how much of your trip occurred within the United States. Vita income tax bakersfield ca See Part of Trip Outside the United States , later. Vita income tax bakersfield ca Trip Primarily for Business You can deduct all of your travel expenses if your trip was entirely business related. Vita income tax bakersfield ca If your trip was primarily for business and, while at your business destination, you extended your stay for a vacation, made a personal side trip, or had other personal activities, you can deduct only your business-related travel expenses. Vita income tax bakersfield ca These expenses include the travel costs of getting to and from your business destination and any business-related expenses at your business destination. Vita income tax bakersfield ca Example. Vita income tax bakersfield ca You work in Atlanta and take a business trip to New Orleans in May. Vita income tax bakersfield ca Your business travel totals 850 miles round trip. Vita income tax bakersfield ca On your way, you stop in Mobile to visit your parents. Vita income tax bakersfield ca You spend $2,120 for the 9 days you are away from home for travel, meals, lodging, and other travel expenses. Vita income tax bakersfield ca If you had not stopped in Mobile, you would have been gone only 6 days, and your total cost would have been $1,820. Vita income tax bakersfield ca You can deduct $1,820 for your trip, including the cost of round-trip transportation to and from New Orleans. Vita income tax bakersfield ca The deduction for your meals is subject to the 50% limit on meals mentioned earlier. Vita income tax bakersfield ca Trip Primarily for Personal Reasons If your trip was primarily for personal reasons, such as a vacation, the entire cost of the trip is a nondeductible personal expense. Vita income tax bakersfield ca However, you can deduct any expenses you have while at your destination that are directly related to your business. Vita income tax bakersfield ca A trip to a resort or on a cruise ship may be a vacation even if the promoter advertises that it is primarily for business. Vita income tax bakersfield ca The scheduling of incidental business activities during a trip, such as viewing videotapes or attending lectures dealing with general subjects, will not change what is really a vacation into a business trip. Vita income tax bakersfield ca Part of Trip Outside the United States If part of your trip is outside the United States, use the rules described later in this chapter under Travel Outside the United States for that part of the trip. Vita income tax bakersfield ca For the part of your trip that is inside the United States, use the rules for travel in the United States. Vita income tax bakersfield ca Travel outside the United States does not include travel from one point in the United States to another point in the United States. Vita income tax bakersfield ca The following discussion can help you determine whether your trip was entirely within the United States. Vita income tax bakersfield ca Public transportation. Vita income tax bakersfield ca   If you travel by public transportation, any place in the United States where that vehicle makes a scheduled stop is a point in the United States. Vita income tax bakersfield ca Once the vehicle leaves the last scheduled stop in the United States on its way to a point outside the United States, you apply the rules under Travel Outside the United States . Vita income tax bakersfield ca Example. Vita income tax bakersfield ca You fly from New York to Puerto Rico with a scheduled stop in Miami. Vita income tax bakersfield ca You return to New York nonstop. Vita income tax bakersfield ca The flight from New York to Miami is in the United States, so only the flight from Miami to Puerto Rico is outside the United States. Vita income tax bakersfield ca Because there are no scheduled stops between Puerto Rico and New York, all of the return trip is outside the United States. Vita income tax bakersfield ca Private car. Vita income tax bakersfield ca   Travel by private car in the United States is travel between points in the United States, even though you are on your way to a destination outside the United States. Vita income tax bakersfield ca Example. Vita income tax bakersfield ca You travel by car from Denver to Mexico City and return. Vita income tax bakersfield ca Your travel from Denver to the border and from the border back to Denver is travel in the United States, and the rules in this section apply. Vita income tax bakersfield ca The rules under Travel Outside the United States apply to your trip from the border to Mexico City and back to the border. Vita income tax bakersfield ca Travel Outside the United States If any part of your business travel is outside the United States, some of your deductions for the cost of getting to and from your destination may be limited. Vita income tax bakersfield ca For this purpose, the United States includes the 50 states and the District of Columbia. Vita income tax bakersfield ca How much of your travel expenses you can deduct depends in part upon how much of your trip outside the United States was business related. Vita income tax bakersfield ca Travel Entirely for Business or Considered Entirely for Business You can deduct all your travel expenses of getting to and from your business destination if your trip is entirely for business or considered entirely for business. Vita income tax bakersfield ca Travel entirely for business. Vita income tax bakersfield ca   If you travel outside the United States and you spend the entire time on business activities, you can deduct all of your travel expenses. Vita income tax bakersfield ca Travel considered entirely for business. Vita income tax bakersfield ca   Even if you did not spend your entire time on business activities, your trip is considered entirely for business if you meet at least one of the following four exceptions. Vita income tax bakersfield ca Exception 1 - No substantial control. Vita income tax bakersfield ca   Your trip is considered entirely for business if you did not have substantial control over arranging the trip. Vita income tax bakersfield ca The fact that you control the timing of your trip does not, by itself, mean that you have substantial control over arranging your trip. Vita income tax bakersfield ca   You do not have substantial control over your trip if you: Are an employee who was reimbursed or paid a travel expense allowance, and Are not related to your employer, or Are not a managing executive. Vita income tax bakersfield ca    “Related to your employer” is defined later in chapter 6 under Per Diem and Car Allowances . Vita income tax bakersfield ca   A “managing executive” is an employee who has the authority and responsibility, without being subject to the veto of another, to decide on the need for the business travel. Vita income tax bakersfield ca   A self-employed person generally has substantial control over arranging business trips. Vita income tax bakersfield ca Exception 2 - Outside United States no more than a week. Vita income tax bakersfield ca   Your trip is considered entirely for business if you were outside the United States for a week or less, combining business and nonbusiness activities. Vita income tax bakersfield ca One week means 7 consecutive days. Vita income tax bakersfield ca In counting the days, do not count the day you leave the United States, but do count the day you return to the United States. Vita income tax bakersfield ca Example. Vita income tax bakersfield ca You traveled to Brussels primarily for business. Vita income tax bakersfield ca You left Denver on Tuesday and flew to New York. Vita income tax bakersfield ca On Wednesday, you flew from New York to Brussels, arriving the next morning. Vita income tax bakersfield ca On Thursday and Friday, you had business discussions, and from Saturday until Tuesday, you were sightseeing. Vita income tax bakersfield ca You flew back to New York, arriving Wednesday afternoon. Vita income tax bakersfield ca On Thursday, you flew back to Denver. Vita income tax bakersfield ca Although you were away from your home in Denver for more than a week, you were not outside the United States for more than a week. Vita income tax bakersfield ca This is because the day you depart does not count as a day outside the United States. Vita income tax bakersfield ca You can deduct your cost of the round-trip flight between Denver and Brussels. Vita income tax bakersfield ca You can also deduct the cost of your stay in Brussels for Thursday and Friday while you conducted business. Vita income tax bakersfield ca However, you cannot deduct the cost of your stay in Brussels from Saturday through Tuesday because those days were spent on nonbusiness activities. Vita income tax bakersfield ca Exception 3 - Less than 25% of time on personal activities. Vita income tax bakersfield ca   Your trip is considered entirely for business if: You were outside the United States for more than a week, and You spent less than 25% of the total time you were outside the United States on nonbusiness activities. Vita income tax bakersfield ca For this purpose, count both the day your trip began and the day it ended. Vita income tax bakersfield ca Example. Vita income tax bakersfield ca You flew from Seattle to Tokyo, where you spent 14 days on business and 5 days on personal matters. Vita income tax bakersfield ca You then flew back to Seattle. Vita income tax bakersfield ca You spent 1 day flying in each direction. Vita income tax bakersfield ca Because only 5/21 (less than 25%) of your total time abroad was for nonbusiness activities, you can deduct as travel expenses what it would have cost you to make the trip if you had not engaged in any nonbusiness activity. Vita income tax bakersfield ca The amount you can deduct is the cost of the round-trip plane fare and 16 days of meals (subject to the 50% limit), lodging, and other related expenses. Vita income tax bakersfield ca Exception 4 - Vacation not a major consideration. Vita income tax bakersfield ca   Your trip is considered entirely for business if you can establish that a personal vacation was not a major consideration, even if you have substantial control over arranging the trip. Vita income tax bakersfield ca Travel Primarily for Business If you travel outside the United States primarily for business but spend some of your time on other activities, you generally cannot deduct all of your travel expenses. Vita income tax bakersfield ca You can only deduct the business portion of your cost of getting to and from your destination. Vita income tax bakersfield ca You must allocate the costs between your business and other activities to determine your deductible amount. Vita income tax bakersfield ca See Travel allocation rules , later. Vita income tax bakersfield ca You do not have to allocate your travel expenses if you meet one of the four exceptions listed earlier under Travel considered entirely for business . Vita income tax bakersfield ca In those cases, you can deduct the total cost of getting to and from your destination. Vita income tax bakersfield ca Travel allocation rules. Vita income tax bakersfield ca   If your trip outside the United States was primarily for business, you must allocate your travel time on a day-to-day basis between business days and nonbusiness days. Vita income tax bakersfield ca The days you depart from and return to the United States are both counted as days outside the United States. Vita income tax bakersfield ca   To figure the deductible amount of your round-trip travel expenses, use the following fraction. Vita income tax bakersfield ca The numerator (top number) is the total number of business days outside the United States. Vita income tax bakersfield ca The denominator (bottom number) is the total number of business and nonbusiness days of travel. Vita income tax bakersfield ca Counting business days. Vita income tax bakersfield ca   Your business days include transportation days, days your presence was required, days you spent on business, and certain weekends and holidays. Vita income tax bakersfield ca Transportation day. Vita income tax bakersfield ca   Count as a business day any day you spend traveling to or from a business destination. Vita income tax bakersfield ca However, if because of a nonbusiness activity you do not travel by a direct route, your business days are the days it would take you to travel a reasonably direct route to your business destination. Vita income tax bakersfield ca Extra days for side trips or nonbusiness activities cannot be counted as business days. Vita income tax bakersfield ca Presence required. Vita income tax bakersfield ca   Count as a business day any day your presence is required at a particular place for a specific business purpose. Vita income tax bakersfield ca Count it as a business day even if you spend most of the day on nonbusiness activities. Vita income tax bakersfield ca Day spent on business. Vita income tax bakersfield ca   If your principal activity during working hours is the pursuit of your trade or business, count the day as a business day. Vita income tax bakersfield ca Also, count as a business day any day you are prevented from working because of circumstances beyond your control. Vita income tax bakersfield ca Certain weekends and holidays. Vita income tax bakersfield ca   Count weekends, holidays, and other necessary standby days as business days if they fall between business days. Vita income tax bakersfield ca But if they follow your business meetings or activity and you remain at your business destination for nonbusiness or personal reasons, do not count them as business days. Vita income tax bakersfield ca Example 1. Vita income tax bakersfield ca Your tax home is New York City. Vita income tax bakersfield ca You travel to Quebec, where you have a business appointment on Friday. Vita income tax bakersfield ca You have another appointment on the following Monday. Vita income tax bakersfield ca Because your presence was required on both Friday and Monday, they are business days. Vita income tax bakersfield ca Because the weekend is between business days, Saturday and Sunday are counted as business days. Vita income tax bakersfield ca This is true even though you use the weekend for sightseeing, visiting friends, or other nonbusiness activity. Vita income tax bakersfield ca Example 2. Vita income tax bakersfield ca If, in Example 1, you had no business in Quebec after Friday, but stayed until Monday before starting home, Saturday and Sunday would be nonbusiness days. Vita income tax bakersfield ca Nonbusiness activity on the way to or from your business destination. Vita income tax bakersfield ca   If you stopped for a vacation or other nonbusiness activity either on the way from the United States to your business destination, or on the way back to the United States from your business destination, you must allocate part of your travel expenses to the nonbusiness activity. Vita income tax bakersfield ca   The part you must allocate is the amount it would have cost you to travel between the point where travel outside the United States begins and your nonbusiness destination and a return to the point where travel outside the United States ends. Vita income tax bakersfield ca   You determine the nonbusiness portion of that expense by multiplying it by a fraction. Vita income tax bakersfield ca The numerator (top number) of the fraction is the number of nonbusiness days during your travel outside the United States and the denominator (bottom number) is the total number of days you spend outside the United States. Vita income tax bakersfield ca Example. Vita income tax bakersfield ca You live in New York. Vita income tax bakersfield ca On May 4 you flew to Paris to attend a business conference that began on May 5. Vita income tax bakersfield ca The conference ended at noon on May 14. Vita income tax bakersfield ca That evening you flew to Dublin where you visited with friends until the afternoon of May 21, when you flew directly home to New York. Vita income tax bakersfield ca The primary purpose for the trip was to attend the conference. Vita income tax bakersfield ca If you had not stopped in Dublin, you would have arrived home the evening of May 14. Vita income tax bakersfield ca You do not meet any of the exceptions that would allow you to consider your travel entirely for business. Vita income tax bakersfield ca May 4 through May 14 (11 days) are business days and May 15 through May 21 (7 days) are nonbusiness days. Vita income tax bakersfield ca You can deduct the cost of your meals (subject to the 50% limit), lodging, and other business-related travel expenses while in Paris. Vita income tax bakersfield ca You cannot deduct your expenses while in Dublin. Vita income tax bakersfield ca You also cannot deduct 7/18 of what it would have cost you to travel round-trip between New York and Dublin. Vita income tax bakersfield ca You paid $750 to fly from New York to Paris, $400 to fly from Paris to Dublin, and $700 to fly from Dublin back to New York. Vita income tax bakersfield ca Round-trip airfare from New York to Dublin would have been $1,250. Vita income tax bakersfield ca You figure the deductible part of your air travel expenses by subtracting 7/18 of the round-trip fare and other expenses you would have had in traveling directly between New York and Dublin ($1,250 × 7/18 = $486) from your total expenses in traveling from New York to Paris to Dublin and back to New York ($750 + $400 + $700 = $1,850). Vita income tax bakersfield ca Your deductible air travel expense is $1,364 ($1,850 − $486). Vita income tax bakersfield ca Nonbusiness activity at, near, or beyond business destination. Vita income tax bakersfield ca   If you had a vacation or other nonbusiness activity at, near, or beyond your business destination, you must allocate part of your travel expenses to the nonbusiness activity. Vita income tax bakersfield ca   The part you must allocate is the amount it would have cost you to travel between the point where travel outside the United States begins and your business destination and a return to the point where travel outside the United States ends. Vita income tax bakersfield ca   You determine the nonbusiness portion of that expense by multiplying it by a fraction. Vita income tax bakersfield ca The numerator (top number) of the fraction is the number of nonbusiness days during your travel outside the United States and the denominator (bottom number) is the total number of days you spend outside the United States. Vita income tax bakersfield ca   None of your travel expenses for nonbusiness activities at, near, or beyond your business destination are deductible. Vita income tax bakersfield ca Example. Vita income tax bakersfield ca Assume that the dates are the same as in the previous example but that instead of going to Dublin for your vacation, you fly to Venice, Italy, for a vacation. Vita income tax bakersfield ca You cannot deduct any part of the cost of your trip from Paris to Venice and return to Paris. Vita income tax bakersfield ca In addition, you cannot deduct 7/18 of the airfare and other expenses from New York to Paris and back to New York. Vita income tax bakersfield ca You can deduct 11/18 of the round-trip plane fare and other travel expenses from New York to Paris, plus your meals (subject to the 50% limit), lodging, and any other business expenses you had in Paris. Vita income tax bakersfield ca (Assume these expenses total $4,939. Vita income tax bakersfield ca ) If the round-trip plane fare and other travel-related expenses (such as food during the trip) are $1,750, you can deduct travel costs of $1,069 (11/18 × $1,750), plus the full $4,939 for the expenses you had in Paris. Vita income tax bakersfield ca Other methods. Vita income tax bakersfield ca   You can use another method of counting business days if you establish that it more clearly reflects the time spent on other than business activities outside the United States. Vita income tax bakersfield ca Travel Primarily for Personal Reasons If you travel outside the United States primarily for vacation or for investment purposes, the entire cost of the trip is a nondeductible personal expense. Vita income tax bakersfield ca However, if you spend some time attending brief professional seminars or a continuing education program, you can deduct your registration fees and other expenses you have that are directly related to your business. Vita income tax bakersfield ca Example. Vita income tax bakersfield ca The university from which you graduated has a continuing education program for members of its alumni association. Vita income tax bakersfield ca This program consists of trips to various foreign countries where academic exercises and conferences are set up to acquaint individuals in most occupations with selected facilities in several regions of the world. Vita income tax bakersfield ca However, none of the conferences are directed toward specific occupations or professions. Vita income tax bakersfield ca It is up to each participant to seek out specialists and organizational settings appropriate to his or her occupational interests. Vita income tax bakersfield ca Three-hour sessions are held each day over a 5-day period at each of the selected overseas facilities where participants can meet with individual practitioners. Vita income tax bakersfield ca These sessions are composed of a variety of activities including workshops, mini-lectures, role playing, skill development, and exercises. Vita income tax bakersfield ca Professional conference directors schedule and conduct the sessions. Vita income tax bakersfield ca Participants can choose those sessions they wish to attend. Vita income tax bakersfield ca You can participate in this program since you are a member of the alumni association. Vita income tax bakersfield ca You and your family take one of the trips. Vita income tax bakersfield ca You spend about 2 hours at each of the planned sessions. Vita income tax bakersfield ca The rest of the time you go touring and sightseeing with your family. Vita income tax bakersfield ca The trip lasts less than 1 week. Vita income tax bakersfield ca Your travel expenses for the trip are not deductible since the trip was primarily a vacation. Vita income tax bakersfield ca However, registration fees and any other incidental expenses you have for the five planned sessions you attended that are directly related and beneficial to your business are deductible business expenses. Vita income tax bakersfield ca These expenses should be specifically stated in your records to ensure proper allocation of your deductible business expenses. Vita income tax bakersfield ca Luxury Water Travel If you travel by ocean liner, cruise ship, or other form of luxury water transportation for business purposes, there is a daily limit on the amount you can deduct. Vita income tax bakersfield ca The limit is twice the highest federal per diem rate allowable at the time of your travel. Vita income tax bakersfield ca (Generally, the federal per diem is the amount paid to federal government employees for daily living expenses when they travel away from home, but in the United States, for business purposes. Vita income tax bakersfield ca ) Daily limit on luxury water travel. Vita income tax bakersfield ca   The highest federal per diem rate allowed and the daily limit for luxury water travel in 2013 is shown in the following table. Vita income tax bakersfield ca   2013 Dates Highest Federal Per Diem Daily Limit on Luxury Water Travel   Jan. Vita income tax bakersfield ca 1 – Mar. Vita income tax bakersfield ca 31 $367 $734   Apr. Vita income tax bakersfield ca 1 – June 30 312 624   July 1 – Aug. Vita income tax bakersfield ca 31 310 620   Sept. Vita income tax bakersfield ca 1 – Sept. Vita income tax bakersfield ca 30 366 732   Oct. Vita income tax bakersfield ca 1 – Dec. Vita income tax bakersfield ca 31 374 748 Example. Vita income tax bakersfield ca Caroline, a travel agent, traveled by ocean liner from New York to London, England, on business in May. Vita income tax bakersfield ca Her expense for the 6-day cruise was $5,200. Vita income tax bakersfield ca Caroline's deduction for the cruise cannot exceed $3,744 (6 days × $624 daily limit). Vita income tax bakersfield ca Meals and entertainment. Vita income tax bakersfield ca   If your expenses for luxury water travel include separately stated amounts for meals or entertainment, those amounts are subject to the 50% limit on meals and entertainment before you apply the daily limit. Vita income tax bakersfield ca For a discussion of the 50% Limit , see chapter 2. Vita income tax bakersfield ca Example. Vita income tax bakersfield ca In the previous example, Caroline's luxury water travel had a total cost of $5,200. Vita income tax bakersfield ca Of that amount, $3,700 was separately stated as meals and entertainment. Vita income tax bakersfield ca Caroline, who is self-employed, is not reimbursed for any of her travel expenses. Vita income tax bakersfield ca Caroline figures her deductible travel expenses as follows. Vita income tax bakersfield ca Meals and entertainment $3,700   50% limit × . Vita income tax bakersfield ca 50   Allowable meals &     entertainment $1,850   Other travel expenses + 1,800   Allowable cost before the daily limit $3,650 Daily limit for May 2013 $624   Times number of days × 6   Maximum luxury water travel     deduction $3,744 Amount of allowable deduction $3,650 Caroline's deduction for her cruise is limited to $3,650, even though the limit on luxury water travel is slightly higher. Vita income tax bakersfield ca Not separately stated. Vita income tax bakersfield ca   If your meal or entertainment charges are not separately stated or are not clearly identifiable, you do not have to allocate any portion of the total charge to meals or entertainment. Vita income tax bakersfield ca Exceptions The daily limit on luxury water travel (discussed earlier) does not apply to expenses you have to attend a convention, seminar, or meeting on board a cruise ship. Vita income tax bakersfield ca See Cruise Ships under Conventions. Vita income tax bakersfield ca Conventions You can deduct your travel expenses when you attend a convention if you can show that your attendance benefits your trade or business. Vita income tax bakersfield ca You cannot deduct the travel expenses for your family. Vita income tax bakersfield ca If the convention is for investment, political, social, or other purposes unrelated to your trade or business, you cannot deduct the expenses. Vita income tax bakersfield ca Your appointment or election as a delegate does not, in itself, determine whether you can deduct travel expenses. Vita income tax bakersfield ca You can deduct your travel expenses only if your attendance is connected to your own trade or business. Vita income tax bakersfield ca Convention agenda. Vita income tax bakersfield ca   The convention agenda or program generally shows the purpose of the convention. Vita income tax bakersfield ca You can show your attendance at the convention benefits your trade or business by comparing the agenda with the official duties and responsibilities of your position. Vita income tax bakersfield ca The agenda does not have to deal specifically with your official duties and responsibilities; it will be enough if the agenda is so related to your position that it shows your attendance was for business purposes. Vita income tax bakersfield ca Conventions Held Outside the North American Area You cannot deduct expenses for attending a convention, seminar, or similar meeting held outside the North American area unless: The meeting is directly related to your trade or business, and It is reasonable to hold the meeting outside the North American area. Vita income tax bakersfield ca See Reasonableness test , later. Vita income tax bakersfield ca If the meeting meets these requirements, you also must satisfy the rules for deducting expenses for business trips in general, discussed earlier under Travel Outside the United States . Vita income tax bakersfield ca North American area. Vita income tax bakersfield ca   The North American area includes the following locations. Vita income tax bakersfield ca American Samoa Johnston Island Antigua and Barbuda Kingman Reef Aruba Marshall Islands Bahamas Mexico Baker Island Micronesia Barbados Midway Islands Bermuda Netherlands Antilles Canada Northern Mariana Costa Rica Islands Dominica Palau Dominican Republic Palmyra Atoll Grenada Panama Guam Puerto Rico Guyana Trinidad and Tobago Honduras USA Howland Island U. Vita income tax bakersfield ca S. Vita income tax bakersfield ca Virgin Islands Jamaica Wake Island Jarvis Island   The North American area also includes U. Vita income tax bakersfield ca S. Vita income tax bakersfield ca islands, cays, and reefs that are possessions of the United States and not part of the fifty states or the District of Columbia. Vita income tax bakersfield ca Reasonableness test. Vita income tax bakersfield ca   The following factors are taken into account to determine if it was reasonable to hold the meeting outside the North American area. Vita income tax bakersfield ca The purpose of the meeting and the activities taking place at the meeting. Vita income tax bakersfield ca The purposes and activities of the sponsoring organizations or groups. Vita income tax bakersfield ca The homes of the active members of the sponsoring organizations and the places at which other meetings of the sponsoring organizations or groups have been or will be held. Vita income tax bakersfield ca Other relevant factors you may present. Vita income tax bakersfield ca Cruise Ships You can deduct up to $2,000 per year of your expenses of attending conventions, seminars, or similar meetings held on cruise ships. Vita income tax bakersfield ca All ships that sail are considered cruise ships. Vita income tax bakersfield ca You can deduct these expenses only if all of the following requirements are met. Vita income tax bakersfield ca The convention, seminar, or meeting is directly related to your trade or business. Vita income tax bakersfield ca The cruise ship is a vessel registered in the United States. Vita income tax bakersfield ca All of the cruise ship's ports of call are in the United States or in possessions of the United States. Vita income tax bakersfield ca You attach to your return a written statement signed by you that includes information about: The total days of the trip (not including the days of transportation to and from the cruise ship port), The number of hours each day that you devoted to scheduled business activities, and A program of the scheduled business activities of the meeting. Vita income tax bakersfield ca You attach to your return a written statement signed by an officer of the organization or group sponsoring the meeting that includes: A schedule of the business activities of each day of the meeting, and The number of hours you attended the scheduled business activities. Vita income tax bakersfield ca Prev  Up  Next   Home   More Online Publications
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Work Opportunity Tax Credit Extended

The American Taxpayer Relief Act of 2012 (ATRA) (H.R. 8) extends the Work Opportunity Tax Credit (WOTC) for hiring certain workers through Dec. 31, 2013.

The VOW to Hire Heroes Act of 2011 made changes to the Work Opportunity Tax Credit (WOTC), including adding new categories to the qualified veterans targeted group and expanding the WOTC to make a reduced credit available to tax-exempt organizations for hiring qualified veterans. The VOW Act also extended the WOTC for qualified veterans hired before Jan.1, 2013.  The other targeted group categories were not extended by the VOW Act and expired for targeted group members other than qualified veterans hired after Dec.31, 2011. 

ATRA extends the WOTC for qualified veterans hired before Jan. 1, 2014.  ATRA also extends the WOTC for targeted group members, other than qualified veterans, hired after Dec.31, 2011, and before Jan.1, 2014.     

Pre-screening and Certification Requirements

All employers must obtain certification that an individual is a member of a targeted group, before the employer may claim the WOTC. The process for certifying the veterans for this credit is the same for all employers. To obtain certification, employers must file Form 8850, Pre-Screening Notice and Certification Request for the Work Opportunity Credit. 

Normally, an eligible employer must file Form 8850, Pre-Screening Notice and Certification Request for the Work Opportunity Credit, with their respective state workforce agency within 28 days after the eligible worker begins work. However, as discussed below, the IRS has provided special transition rules for the recent legislative changes. 

Special Transition Rules:

Under the special transition rules, an employer who hires a member of a targeted group, other than a qualified veteran, after Dec.31, 2011, and on or before March 31, 2013, will be considered to have timely filed Form 8850 if it submits the completed form to the respective state workforce agency by April 29, 2013. An employer who hires a veteran after Dec. 31, 2012, and on or before March 31, 2013, will be considered to have timely filed Form 8850 if it submits the completed form to the respective state workforce agency by April 29, 2013. The 28-day rule will be applicable after that date. See Notice 2013-14 for further processing and transition timeframe rules for Form 8850.  

For more information on the pre-screening and certification process, see Form 8850, Pre-Screening Notice and Certification Request and the instructions.

Employers should contact their individual state workforce agency with any specific processing questions for Forms 8850.

Claiming the Credit

Taxable Employers

For taxable employers, the WOTC may be claimed for hiring targeted group members, including qualified veterans, who begin work before Jan.1, 2014.

After the required certification is secured, taxable employers claim the tax credit as a general business credit against their income tax. The process for taxable employers claiming the WOTC remains the same.
For additional information, see:

Tax-exempt Employers

Qualified tax-exempt organizations described in IRC Section 501(c) and exempt from taxation under IRC Section 501(a), may claim the credit for qualified veterans who begin work on or after Nov. 22, 2011, and before Jan.1, 2014. Tax-exempt employers may not claim the WOTC for other targeted group members. 

After the required certification is secured, tax-exempt employers claim the credit against the employer social security tax by separately filing Form 5884-C, Work Opportunity Credit for Qualified Tax-Exempt Organizations Hiring Qualified Veterans (PDF).

File Form 5884-C after filing the related employment tax return for the employment tax period for which the credit is claimed. It is recommended that qualified tax-exempt employers do not reduce their required deposits in anticipation of any credit as the forms are processed separately.

Page Last Reviewed or Updated: 20-Mar-2014

The Vita Income Tax Bakersfield Ca

Vita income tax bakersfield ca 12. Vita income tax bakersfield ca   Otros Ingresos Table of Contents Introduction Useful Items - You may want to see: Trueque Deudas CanceladasIntereses incluidos en una deuda cancelada. Vita income tax bakersfield ca Excepciones Anfitrión o Anfitriona Ganancias de un Seguro de VidaCónyuge sobreviviente. Vita income tax bakersfield ca Ganancias de un Contrato de Dotación Beneficios Acelerados por Fallecimiento Funcionario de Seguridad Pública Fallecido en el Cumplimiento del Deber Ingresos de Sociedades Colectivas Ingresos de Sociedad Anónima de Tipo S Recuperación de FondosRecuperaciones de Deducciones Detalladas Alquileres de Bienes Muebles ReintegrosMétodo 1. Vita income tax bakersfield ca Método 2. Vita income tax bakersfield ca RegalíasAgotamiento. Vita income tax bakersfield ca Carbón y mineral de hierro. Vita income tax bakersfield ca Venta de participación de bienes. Vita income tax bakersfield ca Parte de una futura producción vendida. Vita income tax bakersfield ca Beneficios por DesempleoTipos de compensación por desempleo. Vita income tax bakersfield ca Programa gubernamental. Vita income tax bakersfield ca Reintegro de compensación por desempleo. Vita income tax bakersfield ca Retención de impuestos. Vita income tax bakersfield ca Reintegro de beneficios. Vita income tax bakersfield ca Beneficios del Bienestar Social y Otros Beneficios de Asistencia Pública Otros IngresosAngustia emocional. Vita income tax bakersfield ca Deducción por costos relativos a una demanda por discriminación ilegal. Vita income tax bakersfield ca Medidas de ahorro de energía. Vita income tax bakersfield ca Unidad habitable. Vita income tax bakersfield ca Ingreso actual que se requiere distribuir. Vita income tax bakersfield ca Ingreso actual que no se requiere distribuir. Vita income tax bakersfield ca Cómo hacer la declaración. Vita income tax bakersfield ca Pérdidas. Vita income tax bakersfield ca Fideicomiso de un cesionario. Vita income tax bakersfield ca Remuneración para personas que no son empleados. Vita income tax bakersfield ca Director de una sociedad anónima. Vita income tax bakersfield ca Representante personal. Vita income tax bakersfield ca Administrador de una ocupación o negocio de patrimonio en quiebra. Vita income tax bakersfield ca Notario público. Vita income tax bakersfield ca Funcionario de distrito electoral. Vita income tax bakersfield ca Pagos por complejidad del cuidado. Vita income tax bakersfield ca Mantenimiento del espacio en el hogar. Vita income tax bakersfield ca Declaración de pagos sujetos a impuestos. Vita income tax bakersfield ca Loterías y rifas. Vita income tax bakersfield ca Formulario W-2G. Vita income tax bakersfield ca Cómo declarar ganancias de juegos y apuestas y mantenimiento de documentación. Vita income tax bakersfield ca Pensión o arreglo IRA heredado. Vita income tax bakersfield ca Recompensas o bonificaciones para empleados. Vita income tax bakersfield ca Premio Pulitzer, Premio Nobel y premios similares. Vita income tax bakersfield ca Pago por servicios. Vita income tax bakersfield ca Pagos del Departamento de Asuntos de Veteranos (VA). Vita income tax bakersfield ca Premios. Vita income tax bakersfield ca Indemnización por huelga y cierre patronal. Vita income tax bakersfield ca Introduction Tiene que incluir en su declaración toda partida de ingresos que reciba en forma de dinero, bienes o servicios a menos que la ley tributaria estipule lo contrario. Vita income tax bakersfield ca No obstante, algunos artículos se excluyen sólo parcialmente de los ingresos. Vita income tax bakersfield ca Este capítulo trata sobre varios tipos de ingresos y explica si éstos están sujetos a impuestos o no. Vita income tax bakersfield ca El ingreso que según la ley tributaria está sujeto a la tasasión de impuestos tiene que declararse en la declaración de impuestos y está sujeto a impuestos. Vita income tax bakersfield ca El ingreso que no está sujeto a la tasación de impuestos tal vez tenga que aparecer en la declaración de impuestos, pero no está sujeto a impuestos. Vita income tax bakersfield ca Este capítulo empieza con una explicación de las siguientes fuentes de ingreso: Trueque. Vita income tax bakersfield ca Deudas canceladas. Vita income tax bakersfield ca Fiestas de ventas en las que usted es anfitrión o anfitriona. Vita income tax bakersfield ca Fondos procedentes del seguro de vida. Vita income tax bakersfield ca Ingresos de sociedades colectivas. Vita income tax bakersfield ca Ingresos de sociedades anónimas de tipo S. Vita income tax bakersfield ca Recuperaciones de fondos (incluidos los reembolsos de impuesto estatal sobre los ingresos). Vita income tax bakersfield ca Alquileres de bienes muebles. Vita income tax bakersfield ca Reintegros. Vita income tax bakersfield ca Regalías. Vita income tax bakersfield ca Beneficios por desempleo. Vita income tax bakersfield ca Beneficios del bienestar social y otros beneficios de asistencia pública. Vita income tax bakersfield ca A continuación de estos temas, encontrará una lista de otras fuentes de ingreso. Vita income tax bakersfield ca Useful Items - You may want to see: Publicación 525 Taxable and Nontaxable Income (Ingreso sujeto a impuestos y no sujeto a impuestos), en inglés 544 Sales and Other Dispositions of Assets (Ventas y otras enajenaciones de activos), en inglés 4681 Canceled Debts, Foreclosures, Repossessions, and Abandonments (Deudas canceladas, ejecuciones hipotecarias, embargo de bienes raíces y abandonos), en inglés Trueque El trueque es un intercambio de bienes o servicios. Vita income tax bakersfield ca Tiene que incluir en sus ingresos el valor justo de mercado de aquellos bienes o servicios que reciba por trueque al momento de recibirlos. Vita income tax bakersfield ca Si intercambia servicios con otra persona y ambos han llegado a un acuerdo con anticipación con respecto al valor de los servicios, ese valor se aceptará como el valor justo de mercado, a menos que se pueda demostrar que el valor es diferente. Vita income tax bakersfield ca Por lo general, debe declarar este ingreso en el Anexo C (Formulario 1040), Profit or Loss From Business (Pérdidas o ganancias de negocios), o en el Anexo C-EZ (Formulario 1040), Net Profit From Business (Utilidad neta de negocios), ambos en inglés. Vita income tax bakersfield ca Sin embargo, si el trueque implica un intercambio de algo que no sea servicios, como se indica en el Ejemplo 3 a continuación, tal vez deba usar otro formulario o anexo en su lugar. Vita income tax bakersfield ca Ejemplo 1. Vita income tax bakersfield ca Usted es abogado por cuenta propia que presta servicios legales a un cliente, una sociedad anónima pequeña. Vita income tax bakersfield ca Esta sociedad anónima le paga con acciones a cambio de sus servicios. Vita income tax bakersfield ca Tiene que incluir en sus ingresos el valor justo de mercado de las acciones en el Anexo C o en el Anexo C-EZ (Formulario 1040) en el año en que las reciba. Vita income tax bakersfield ca Ejemplo 2. Vita income tax bakersfield ca Usted trabaja por cuenta propia y es miembro de un club de trueque. Vita income tax bakersfield ca El club usa “unidades de crédito” como medio de intercambio. Vita income tax bakersfield ca El club suma unidades de crédito a su cuenta por los bienes o servicios que proporciona a otros miembros, las cuales usted puede usar para comprar bienes o servicios que ofrecen otros miembros del club de trueque. Vita income tax bakersfield ca El club resta unidades de crédito de su cuenta cuando usted recibe bienes o servicios de otros miembros. Vita income tax bakersfield ca Tiene que incluir en su ingreso el valor de las unidades de crédito que se suman a su cuenta, aun si en realidad no recibe bienes o servicios de otros miembros del club hasta un año tributario futuro. Vita income tax bakersfield ca Ejemplo 3. Vita income tax bakersfield ca Usted es propietario de un pequeño edificio de apartamentos. Vita income tax bakersfield ca A cambio del uso de un apartamento durante 6 meses sin pagar alquiler, una artista le da una obra que ella misma creó. Vita income tax bakersfield ca Tiene que declarar como ingreso de alquiler en el Anexo E (Formulario 1040), Supplemental Income and Loss (Pérdidas e ingresos suplementarios), en inglés, el valor justo de mercado de la obra de arte y la artista tiene que declarar como ingreso el valor justo de alquiler del apartamento en el Anexo C o en el Anexo C-EZ (Formulario 1040). Vita income tax bakersfield ca Formulario 1099-B por trueque. Vita income tax bakersfield ca   Si ha intercambiado bienes o servicios mediante una organización de trueques, dicha organización le debe enviar el Formulario 1099-B, Proceeds From Broker and Barter Exchange Transactions (Ingresos por transacciones de agentes de bolsa y trueque), en inglés, o una declaración de la organización de trueques parecida, a más tardar el 18 de febrero del año 2014. Vita income tax bakersfield ca Este documento debe indicar el valor de efectivo, bienes, servicios, créditos o certificado provisional que recibió como resultado de los trueques durante el año 2013. Vita income tax bakersfield ca El IRS también recibirá una copia del Formulario 1099-B. Vita income tax bakersfield ca Deudas Canceladas En la mayoría de los casos, si una deuda suya se cancela o condona, salvo si es por regalo o legado testamentario, tiene que incluir en su ingreso la cantidad cancelada. Vita income tax bakersfield ca No recibe ningún ingreso de la deuda cancelada si se le dio como regalo. Vita income tax bakersfield ca Una deuda incluye toda deuda de la cual sea responsable o que se relacione con bienes suyos. Vita income tax bakersfield ca Si la deuda no es comercial, declare la cantidad cancelada en la línea 21 del Formulario 1040. Vita income tax bakersfield ca Si es una deuda comercial, declare la cantidad en el Anexo C (Formulario 1040) o en el Anexo C-EZ (Formulario 1040) (o en el Anexo F (Formulario 1040), Profit or Loss From Farming (Pérdidas o ganancias por actividades agrícolas), en inglés, si la deuda es una deuda agrícola y usted es granjero). Vita income tax bakersfield ca Formulario 1099-C. Vita income tax bakersfield ca   Si tiene una deuda de $600 o más y una agencia del gobierno federal, institución financiera o cooperativa de crédito la cancela o la condona, usted recibirá el Formulario 1099-C, Cancellation of Debt (Cancelación de la deuda), en inglés. Vita income tax bakersfield ca La cantidad de la deuda cancelada aparece en el recuadro 2. Vita income tax bakersfield ca Intereses incluidos en una deuda cancelada. Vita income tax bakersfield ca   Si el pago de algunos intereses se condona y se suma a la cantidad de deuda cancelada en el recuadro 2, la cantidad de intereses también aparecerá en el recuadro 3. Vita income tax bakersfield ca El tener que incluir la parte de los intereses de la deuda cancelada en su ingreso depende de si los intereses serían deducibles cuando usted los pagó. Vita income tax bakersfield ca Consulte Deuda deducible más adelante, bajo Excepciones . Vita income tax bakersfield ca   Si los intereses no se pueden deducir (por ejemplo, interés sobre un préstamo personal), incluya en sus ingresos la cantidad del recuadro 2 del Formulario 1099-C. Vita income tax bakersfield ca Si los intereses sí se pueden deducir (por ejemplo, intereses sobre un préstamo comercial), incluya en sus ingresos la cantidad neta de la deuda cancelada (la cantidad que aparece en el recuadro 2 menos la cantidad de intereses que aparece en el recuadro 3). Vita income tax bakersfield ca Préstamo hipotecario con descuento. Vita income tax bakersfield ca   Si su institución financiera ofrece un descuento por el pago anticipado de su préstamo hipotecario, la cantidad del descuento se considera deuda cancelada. Vita income tax bakersfield ca Tiene que incluir la cantidad cancelada en sus ingresos. Vita income tax bakersfield ca Exoneración del pago hipotecario al momento de la venta u otra enajenación. Vita income tax bakersfield ca   Si es personalmente responsable del pago de una hipoteca (deuda con recurso) y queda exonerado del pago de la hipoteca al enajenar la propiedad, puede obtener una pérdida o ganancia hasta el valor justo de mercado de la propiedad. Vita income tax bakersfield ca A medida que la eliminación de la hipoteca sobrepase el valor justo de mercado de la propiedad, se considerará ingreso proveniente de la eliminación de deudas a menos que reúna los requisitos para ser excluida, los cuales se indican en el tema titulado Deuda excluida , más adelante. Vita income tax bakersfield ca Declare todo ingreso proveniente de la eliminación de deudas no comerciales que no reúna los requisitos para ser excluido como otros ingresos en la línea 21 del Formulario 1040. Vita income tax bakersfield ca    Quizás pueda excluir una parte de la exoneración del pago hipotecario sobre su residencia principal. Vita income tax bakersfield ca Vea Deuda excluida , más adelante. Vita income tax bakersfield ca   Si no es personalmente responsable del pago de una hipoteca (deuda sin recurso) y queda exonerado del pago de la hipoteca al enajenar la propiedad (por ejemplo, a través de una ejecución hipotecaria), esa exoneración se incluye en la cantidad que usted realiza. Vita income tax bakersfield ca Es posible que tenga una ganancia sujeta a impuestos si la cantidad que usted obtiene excede de la base ajustada de la propiedad. Vita income tax bakersfield ca Declare toda ganancia sobre propiedad no comercial como ganancia de capital. Vita income tax bakersfield ca   Vea la Publicación 4681, Canceled Debts, Foreclosures, Repossessions, and Abandonments (Deudas canceladas, ejecuciones hipotecarias, embargo de bienes raíces y abandonos), en inglés, para más información. Vita income tax bakersfield ca Deuda de accionistas. Vita income tax bakersfield ca   Si es accionista de una sociedad anónima y ésta cancela o condona su deuda con ella, la deuda cancelada se considera una distribución implícita que generalmente es ingreso de dividendos para usted. Vita income tax bakersfield ca Para más información, vea la Publicación 542, Corporations (Sociedades anónimas), en inglés. Vita income tax bakersfield ca   Si es accionista de una sociedad anónima y cancela una deuda que a usted le debe la sociedad anónima, generalmente no recibe (realiza) ingreso. Vita income tax bakersfield ca Esto se debe a que la deuda cancelada se considera una aportación al capital de la sociedad anónima por un monto equivalente a la cantidad del capital de la deuda que usted canceló. Vita income tax bakersfield ca Reintegro de deuda cancelada. Vita income tax bakersfield ca   Si incluye una cantidad cancelada en sus ingresos y luego paga el saldo adeudado, posiblemente pueda solicitar un reembolso para el año en que dicha cantidad se incluyó en los ingresos. Vita income tax bakersfield ca Puede solicitar un reembolso en el Formulario 1040X, Amended U. Vita income tax bakersfield ca S. Vita income tax bakersfield ca Individual Income Tax Return (Declaración enmendada del impuesto estadounidense sobre los ingresos personales), en inglés, si la ley de prescripción para solicitar reembolsos está vigente. Vita income tax bakersfield ca Generalmente, el plazo de prescripción no vence sino hasta 3 años después de la fecha de vencimiento de la declaración original. Vita income tax bakersfield ca Excepciones Existen varias excepciones a la inclusión de deuda cancelada en los ingresos. Vita income tax bakersfield ca Éstas se explican a continuación. Vita income tax bakersfield ca Préstamos para estudiantes. Vita income tax bakersfield ca   Ciertos préstamos para estudiantes incluyen una disposición que establece que se cancelará la totalidad o parte de la deuda en la que se ha incurrido por asistir a la institución educativa calificada a condición de que usted trabaje durante determinado período de tiempo en ciertas profesiones con una amplia gama de empleadores. Vita income tax bakersfield ca   No se considera que tiene ingresos si su préstamo para estudiantes se cancela después de que haya aceptado esta disposición y prestado los servicios requeridos. Vita income tax bakersfield ca Para satisfacer las condiciones, el préstamo tiene que haber sido otorgado por: El gobierno federal, un gobierno estatal o local, o una agencia, organismo o subdivisión de éstos; Una sociedad anónima de beneficios públicos exenta de impuestos que haya asumido el control de un hospital estatal, de condado o municipal y cuyos empleados se consideren empleados públicos según la ley estatal o Una institución de enseñanza superior: Según un acuerdo firmado con una entidad descrita en los puntos (1) o (2) que proporcionó fondos a la institución para otorgar el préstamo o Como parte de un programa de la institución designada para motivar a sus estudiantes a desempeñar ocupaciones con necesidades subatendidas y bajo el cual los servicios se prestan por los estudiantes ( o ex estudiantes) para o bajo la dirección de una entidad gubernamental o una organización que no está sujeta a impuestos tal conforme a la sección 501(c)(3). Vita income tax bakersfield ca   Un préstamo para refinanciar un préstamo para estudiantes calificado también reunirá los requisitos si lo otorga una institución de enseñanza superior o una organización exenta de impuestos que reúne los requisitos dentro de un programa diseñado conforme al punto (3)(b) anterior. Vita income tax bakersfield ca Asistencia para el reintegro de préstamos de estudios. Vita income tax bakersfield ca   No están sujetos a impuestos los reintegros de préstamos de estudios otorgados por el National Health Service Corps Loan Repayment Program (Programa de Reintegro de Préstamos del Cuerpo Nacional de Servicios de Salud (NHSC, por sus siglas en inglés)) por un programa estatal de reintegro de préstamos de estudios que reúna los requisitos para recibir fondos conforme a la Public Health Service Act (Ley sobre el Servicio de Salud Pública) o por cualquier otro programa estatal para el reintegro de préstamos o la condonación de préstamos si dicho programa está destinado a aumentar la disponibilidad de servicios de salud en zonas subatendidas o que carecen de profesionales de salud. Vita income tax bakersfield ca    La disposición relacionada con “cualquier otro programa estatal para el reintegro de préstamos o la condonación de préstamos” se agregó a la exclusión de fondos de préstamo recibidos en años tributarios que hayan comenzado después del 31 de diciembre de 2008. Vita income tax bakersfield ca Si incluyó estos fondos en los ingresos del año 2010, 2011 ó 2012, debe presentar una declaración de impuestos enmendada para excluir dichos ingresos. Vita income tax bakersfield ca Vea el Formulario 1040X y sus Instrucciones para más detalles sobre cómo presentarlo. Vita income tax bakersfield ca Deuda deducible. Vita income tax bakersfield ca   No tiene ingreso de la cancelación de una deuda si se puede deducir el pago de la deuda. Vita income tax bakersfield ca Esta excepción se aplica sólo si se usa el método contable a base de efectivo. Vita income tax bakersfield ca Para obtener más información, consulte el capítulo 5 de la Publicación 334, Tax Guide For Small Business (Guía tributaria para pequeños negocios), en inglés. Vita income tax bakersfield ca Precio reducido después de la compra. Vita income tax bakersfield ca   En la mayoría de los casos, si el vendedor reduce la cantidad que usted adeuda por bienes que usted compró, no tiene ingreso resultante de la reducción. Vita income tax bakersfield ca La reducción de la deuda se trata como un ajuste al precio de compra y reduce su base en los bienes. Vita income tax bakersfield ca Deuda excluida. Vita income tax bakersfield ca   No incluya en su ingreso bruto una deuda cancelada en las siguientes situaciones: La deuda se cancela en un caso de bancarrota conforme al Título 11 del Código de los Estados Unidos. Vita income tax bakersfield ca Consulte la Publicación 908, Bankruptcy Tax Guide (Guía tributaria sobre bancarrotas), en inglés. Vita income tax bakersfield ca La deuda se cancela cuando usted es clasificado como insolvente. Vita income tax bakersfield ca Sin embargo, no puede excluir cantidad alguna de la deuda cancelada que sea mayor que la cantidad que lo clasifica como insolvente. Vita income tax bakersfield ca Consulte la Publicación 908, en inglés. Vita income tax bakersfield ca La deuda es una deuda agrícola calificada y la cancela una persona calificada. Vita income tax bakersfield ca Consulte el capítulo 3 de la Publicación 225, Farmer's Tax Guide (Guía tributaria para agricultores), en inglés. Vita income tax bakersfield ca La deuda es una deuda comercial de bienes raíces calificada. Vita income tax bakersfield ca Consulte el capítulo 5 de la Publicación 334, en inglés. Vita income tax bakersfield ca La cancelación es un regalo (donación). Vita income tax bakersfield ca La deuda es una deuda calificada sobre la residencia principal. Vita income tax bakersfield ca Para más información, vea la Publicación 525, en inglés. Vita income tax bakersfield ca Anfitrión o Anfitriona Si usted es anfitrión de una fiesta o evento donde se hacen ventas, todo regalo o propina que reciba por organizar el evento se considera un pago por ayudar a un vendedor directo a hacer ventas. Vita income tax bakersfield ca Tiene que declarar dicho regalo o propina como ingresos al valor justo de mercado. Vita income tax bakersfield ca Los gastos de bolsillo relacionados con la fiesta están sujetos al límite del 50% correspondiente a gastos de comida y entretenimiento. Vita income tax bakersfield ca Dichos gastos son deducibles como deducciones detalladas misceláneas sujetos al límite del 2% del ingreso bruto ajustado (AGI, por sus siglas en inglés) en el Anexo A (Formulario 1040), pero solamente hasta el monto del ingreso que usted reciba por organizar la fiesta. Vita income tax bakersfield ca Para más información sobre el límite del 50% para gastos de comida y entretenimiento, vea el capítulo 26 . Vita income tax bakersfield ca Ganancias de un Seguro de Vida Las ganancias de un seguro de vida que recibe debido a la muerte del asegurado no están sujetas a impuestos, a menos que la póliza se le haya cedido a usted a cambio de un precio. Vita income tax bakersfield ca Esto es aplicable aun si los pagos se efectuaron conforme a una póliza de seguro médico o de accidente o un contrato de dotación. Vita income tax bakersfield ca Sin embargo, podrían estar sujetos a impuestos los ingresos de intereses recibidos como parte de un pago de ganancias de seguro de vida. Vita income tax bakersfield ca Pagos no recibidos a plazos. Vita income tax bakersfield ca   Si recibe beneficios por fallecimiento en una suma global o de otro modo que no sea a intervalos regulares, incluya en su ingreso sólo los beneficios cuya cantidad sea mayor que la cantidad que se le debe pagar al momento de la muerte del asegurado. Vita income tax bakersfield ca Si los beneficios por pagar al momento de la muerte del asegurado no están especificados, incluirá en su ingreso los que sean mayores al valor actual pagadero de éstos en la fecha de la muerte del asegurado. Vita income tax bakersfield ca Pagos recibidos a plazos. Vita income tax bakersfield ca   Si recibe pagos de un seguro de vida a plazos, puede excluir de su ingreso una parte de cada pago. Vita income tax bakersfield ca   Para determinar la parte excluida, divida la cantidad mantenida por la compañía de seguros (normalmente la suma global total por pagar en la fecha del fallecimiento de la persona asegurada) por el número de plazos por pagar. Vita income tax bakersfield ca Toda cantidad que quede como excedente después de calcular la parte excluida tiene que ser incluida en sus ingresos como intereses. Vita income tax bakersfield ca Cónyuge sobreviviente. Vita income tax bakersfield ca   Si su cónyuge falleció antes del 23 de octubre de 1986 y los pagos de un seguro recibidos por usted debido a la muerte de su cónyuge se reciben a plazos, puede excluir hasta $1,000 al año de los intereses incluidos en los plazos. Vita income tax bakersfield ca Si se vuelve a casar, puede continuar declarando la exclusión. Vita income tax bakersfield ca Rescate de póliza a cambio de efectivo. Vita income tax bakersfield ca   Si rescata una póliza de seguro de vida a cambio de efectivo, tiene que incluir en los ingresos todo pago mayor que el costo de la póliza de seguro de vida. Vita income tax bakersfield ca En la mayoría de los casos, el costo (o inversión en el contrato) es el total de las primas que usted pagó por la póliza de seguro de vida, menos las primas reembolsadas, descuentos, dividendos o préstamos no reembolsados que no se incluyeron en su ingreso. Vita income tax bakersfield ca    Debe recibir un Formulario 1099-R en el que aparezca el total de los pagos y la parte sujeta a impuestos. Vita income tax bakersfield ca Declare estas cantidades en las líneas 16a y 16b del Formulario 1040 o en las líneas 12a y 12b del Formulario 1040A. Vita income tax bakersfield ca Información adicional. Vita income tax bakersfield ca   Para más información, consulte Life Insurance Proceeds (Ganancias de un seguro de vida) en la Publicación 525, en inglés. Vita income tax bakersfield ca Ganancias de un Contrato de Dotación Un contrato de dotación es una póliza según la cual usted recibe una cantidad especificada de dinero en una fecha determinada, a menos que fallezca antes de esa fecha, en cuyo caso, el dinero se paga a su beneficiario designado. Vita income tax bakersfield ca Las ganancias de un contrato de dotación que se le hagan en una suma global en la fecha de vencimiento están sujetas a impuestos sólo si la cantidad de las ganancias es mayor que el costo de la póliza. Vita income tax bakersfield ca Para determinar el costo, reste toda cantidad que haya recibido previamente conforme al contrato, y que se haya excluido de su ingreso, de las primas totales (u otra consideración) pagadas por el contrato. Vita income tax bakersfield ca Incluya en sus ingresos la parte del pago de suma global que sea mayor que el costo. Vita income tax bakersfield ca Beneficios Acelerados por Fallecimiento Ciertas cantidades pagadas como beneficios acelerados por fallecimiento conforme a un contrato de seguro de vida o una liquidación de tipo viático antes del fallecimiento del asegurado se excluyen de los ingresos si el asegurado padece de una enfermedad crónica o mortal. Vita income tax bakersfield ca Acuerdos viáticos. Vita income tax bakersfield ca   Es la venta o asignación de cualquier parte del beneficio por fallecimiento conforme a un contrato de seguro de vida a un proveedor de acuerdos viáticos. Vita income tax bakersfield ca Un proveedor de acuerdos viáticos es una persona que ejerce regularmente la actividad de comprar o asumir la asignación de contratos de seguro de vida de personas aseguradas en vida que padecen una enfermedad crónica o mortal y que satisface los requisitos de la sección 101(g)(2)(B) del Código de Impuestos Internos. Vita income tax bakersfield ca Exclusión por enfermedad mortal. Vita income tax bakersfield ca    Los beneficios acelerados por fallecimiento son totalmente excluibles si el asegurado es una persona que padece una enfermedad mortal. Vita income tax bakersfield ca Ésta es una persona cuyo médico ha certificado que tiene una enfermedad o condición física que se espera razonablemente que resulte en su muerte dentro de un período de 24 meses a partir de la fecha de la certificación. Vita income tax bakersfield ca Exclusión por enfermedad crónica. Vita income tax bakersfield ca    Si el asegurado es una persona con una enfermedad crónica pero no está desahuciado, los beneficios acelerados por fallecimiento pagados en base a los costos en los que se ha incurrido por servicios de cuidado a largo plazo son totalmente excluibles. Vita income tax bakersfield ca Los beneficios acelerados por fallecimiento pagados por día o de otra forma periódica son excluibles hasta un límite. Vita income tax bakersfield ca Este límite corresponde al total de los beneficios acelerados por fallecimiento y a los pagos periódicos recibidos de contratos de seguro de cuidados a largo plazo. Vita income tax bakersfield ca Para obtener información sobre el límite y las definiciones de persona con enfermedad crónica, servicios calificados del cuidado a largo plazo y contratos de seguro de cuidados a largo plazo, consulte Long-Term Care Insurance Contracts (Contratos de seguro de cuidado a largo plazo) bajo Sickness and Injury Benefits (Beneficios por enfermedad y lesiones) en la Publicación 525, en inglés. Vita income tax bakersfield ca Excepción. Vita income tax bakersfield ca   La exclusión no corresponde a ninguna cantidad pagada a una persona (excepto al asegurado) que tenga una participación asegurable en la vida del asegurado, porque dicho asegurado: Es director, funcionario o empleado de dicha persona o Tiene una participación económica en el negocio de dicha persona. Vita income tax bakersfield ca Formulario 8853. Vita income tax bakersfield ca   Para reclamar una exclusión por concepto de beneficios acelerados por fallecimiento que se efectúen a diario o de otra forma periódica, tiene que presentar junto con su declaración el Formulario 8853, Archer MSAs and Long-Term Care Insurance Contracts (Cuentas Archer MSA de ahorros médicos y contratos del seguro de cuidado a largo plazo), en inglés. Vita income tax bakersfield ca No tiene que presentar el Formulario 8853 para excluir beneficios acelerados por fallecimiento pagados basándose en gastos reales en los que usted haya incurrido. Vita income tax bakersfield ca Funcionario de Seguridad Pública Fallecido en el Cumplimiento del Deber Si es sobreviviente de un funcionario de seguridad pública que falleció en el cumplimiento del deber, tal vez pueda excluir de los ingresos ciertas cantidades que reciba. Vita income tax bakersfield ca Para este propósito, el término “funcionario de seguridad pública” incluye a los funcionarios encargados de mantener el orden público, bomberos, capellanes, miembros de brigadas de rescate y miembros de servicios de ambulancia. Vita income tax bakersfield ca Consulte la Publicación 559, Survivors, Executors, and Administrators (Sobrevivientes, albaceas y administradores), en inglés, para más información. Vita income tax bakersfield ca Ingresos de Sociedades Colectivas Una sociedad colectiva generalmente no es una entidad sujeta a impuestos. Vita income tax bakersfield ca El ingreso, ganancias, pérdidas, deducciones y créditos de una sociedad colectiva se traspasan a los socios de acuerdo con la parte distributiva de los mismos para cada socio. Vita income tax bakersfield ca Anexo K-1 (Formulario 1065). Vita income tax bakersfield ca    Aunque una sociedad colectiva generalmente no paga impuestos, ésta tiene que presentar una declaración informativa en el Formulario 1065, U. Vita income tax bakersfield ca S. Vita income tax bakersfield ca Return of Partnership Income (Declaración de impuestos estadounidenses sobre los ingresos de sociedades colectivas), en inglés, y enviar el Anexo K-1 (Formulario 1065) a cada socio. Vita income tax bakersfield ca Además, la sociedad colectiva enviará a cada socio una copia de las Partner's Instructions for Schedule K-1 (Instrucciones para el Anexo K-1 (Formulario 1065) del socio), en inglés, para ayudarlos a declarar su participación de los ingresos, deducciones, créditos y partidas que reciben trato tributario preferencial de la sociedad colectiva. Vita income tax bakersfield ca Guarde el Anexo K-1 (Formulario 1065) para sus registros. Vita income tax bakersfield ca Adjúntelo al Formulario 1040 a menos que usted esté específicamente requerido hacerlo. Vita income tax bakersfield ca Para obtener más información sobre las sociedades colectivas, consulte la Publicación 541, Partnerships (Sociedades colectivas), en inglés. Vita income tax bakersfield ca Empresa conjunta que reúne los requisitos. Vita income tax bakersfield ca   Si usted y su cónyuge cada uno tienen una participación material como socios únicos de un negocio de posesión y operación conjunta, y presentan una declaración conjunta para el año tributario, pueden optar conjuntamente que se les considere empresa conjunta que reúne los requisitos en vez de sociedad colectiva. Vita income tax bakersfield ca Para optar por este trato, tienen que dividir todo elemento que corresponda a ingresos, ganancias, pérdidas, deducciones o créditos atribuibles a la empresa entre usted y su cónyuge conforme a la participación de cada uno en la empresa. Vita income tax bakersfield ca Para más información sobre cómo optar por este trato y qué anexos debe presentar, vea las instrucciones para su declaración de impuestos individual. Vita income tax bakersfield ca Ingresos de Sociedad Anónima de Tipo S En la mayoría de los casos, una sociedad anónima de tipo S no paga impuestos sobre sus ingresos. Vita income tax bakersfield ca En lugar de ello, los ingresos, pérdidas, deducciones y créditos de la sociedad anónima se traspasan a los accionistas de acuerdo con la participación prorrateada de cada accionista. Vita income tax bakersfield ca Anexo K-1 (Formulario 1120S). Vita income tax bakersfield ca   Una sociedad anónima de tipo S tiene que presentar una declaración en el Formulario 1120S, U. Vita income tax bakersfield ca S. Vita income tax bakersfield ca Income Tax Return for an S Corporation (Declaración del impuesto estadounidense sobre el ingreso de una sociedad anónima de tipo S), en inglés, y enviar el Anexo K-1 (Formulario 1120S), en inglés, a cada accionista. Vita income tax bakersfield ca Además, la sociedad anónima de tipo S enviará a cada accionista una copia de las Shareholder's Instructions for Schedule K-1 (Instrucciones para el Anexo K-1 (Formulario 1120S) del accionista), en inglés, para ayudarlo a declarar su participación en los ingresos, pérdidas, créditos y deducciones de la sociedad anónima de tipo S. Vita income tax bakersfield ca Guarde el Anexo K-1 (Formulario 1120S) para sus registros. Vita income tax bakersfield ca Adjúntelo al Formulario 1040, a menos que usted esté específicamente requerido hacerlo. Vita income tax bakersfield ca Para más información sobre las sociedades anónimas de tipo S y sus accionistas, consulte las Instrucciones para el Formulario 1120S. Vita income tax bakersfield ca Recuperación de Fondos Una recuperación es un reembolso de una cantidad que usted dedujo o declaró como crédito en un año anterior. Vita income tax bakersfield ca Las recuperaciones más comunes son devoluciones, reembolsos y descuentos de deducciones detalladas en el Anexo A (Formulario 1040). Vita income tax bakersfield ca También puede tener recuperaciones de deducciones no detalladas (como pagos por deudas incobrables deducidas previamente) y recuperaciones de conceptos por los cuales previamente reclamó un crédito tributario. Vita income tax bakersfield ca Regla de beneficios tributarios. Vita income tax bakersfield ca   Tiene que incluir en su ingreso una recuperación en el año en que la recibe hasta la cantidad en que la deducción o el crédito que declaró por la cantidad recuperada redujo su impuesto en el año anterior. Vita income tax bakersfield ca Para este propósito, se considera que todo aumento a una cantidad trasladada al año actual que resultara de la deducción o del crédito ha reducido su impuesto en el año anterior. Vita income tax bakersfield ca Para más información, vea la Publicación 525, en inglés. Vita income tax bakersfield ca Reembolso de impuestos federales sobre los ingresos. Vita income tax bakersfield ca   Los reembolsos de los impuestos federales sobre los ingresos no se incluyen en sus ingresos porque nunca son permisibles como una deducción de los ingresos. Vita income tax bakersfield ca Reembolso de impuestos estatales sobre los ingresos. Vita income tax bakersfield ca   Si recibió un reembolso de impuestos estatales o locales sobre los ingresos (crédito o cantidad neta de deudas) en el año 2013, por lo general tiene que incluirlo en el ingreso si dedujo el impuesto en un año anterior. Vita income tax bakersfield ca El pagador debe enviarle el Formulario 1099-G, Certain Government Payments (Ciertos pagos del gobierno), en inglés, para el 31 de enero del año 2014. Vita income tax bakersfield ca El IRS también recibirá una copia del Formulario 1099-G. Vita income tax bakersfield ca Si presenta el Formulario 1040, use la State and Local Income Tax Refund Worksheet (Hoja de trabajo para reembolsos del impuesto estatal y local sobre el ingreso), en inglés, en las instrucciones del Formulario 1040 del año 2013 para la línea 10 para calcular la cantidad (si la hay) que se debe incluir en su ingreso. Vita income tax bakersfield ca Vea la Publicación 525, en inglés, para saber cuándo tiene que usar otra hoja de trabajo. Vita income tax bakersfield ca   Si pudo optar por deducir para un año tributario cualquiera de los siguientes: Impuestos estatales o locales sobre los ingresos o Impuestos estatales o locales sobre ventas generales, entonces el reembolso máximo que tal vez tenga que incluir en los ingresos se limita al impuesto excedente que optó por deducir ese año sobre el impuesto que no dedujo ese año. Vita income tax bakersfield ca Para ver ejemplos, consulte la Publicación 525, en inglés. Vita income tax bakersfield ca Reembolso de intereses hipotecarios. Vita income tax bakersfield ca    Si recibió un reembolso o un crédito en el año 2013 de intereses hipotecarios que pagó en un año anterior, la cantidad debe aparecer en el recuadro 3 del Formulario 1098, Mortgage Interest Statement (Declaración de intereses hipotecarios), en inglés. Vita income tax bakersfield ca No reste la cantidad del reembolso de los intereses que pagó en el año 2013. Vita income tax bakersfield ca Tal vez tenga que incluirla en su ingreso según las reglas que se explican en los siguientes párrafos. Vita income tax bakersfield ca Intereses sobre la recuperación. Vita income tax bakersfield ca   Los intereses sobre todas las cantidades que usted recupere se tienen que declarar como ingresos de intereses en el año en que los reciba. Vita income tax bakersfield ca Por ejemplo, declare todos los intereses que reciba en reembolsos de impuestos estatales o locales sobre los ingresos en la línea 8a del Formulario 1040. Vita income tax bakersfield ca Recuperación y gastos en el mismo año. Vita income tax bakersfield ca   Si el reembolso u otra recuperación y los gastos se producen en el mismo año, la recuperación reduce la deducción o el crédito y no se declara como ingreso. Vita income tax bakersfield ca Recuperación de 2 años o más. Vita income tax bakersfield ca   Si recibe un reembolso u otra recuperación por las cantidades que pagó durante 2 años o más distintos, debe asignar, a prorrateo, la cantidad recuperada entre los años en que pagó estas cantidades. Vita income tax bakersfield ca Esta asignación es necesaria para determinar la cantidad de recuperación de algún año anterior y para determinar la cantidad, si la hay, de la deducción permisible correspondiente a esta partida en el año actual. Vita income tax bakersfield ca Para obtener información sobre cómo calcular la asignación, consulte Recoveries (Recuperaciones) en la Publicación 525, en inglés. Vita income tax bakersfield ca Recuperaciones de Deducciones Detalladas Si recupera alguna cantidad que dedujo en un año anterior en el Anexo A (Formulario 1040), por lo general tiene que incluir en los ingresos la cantidad total de la recuperación en el año en que la recibe. Vita income tax bakersfield ca Dónde hacer la declaración. Vita income tax bakersfield ca   Anote su reembolso de impuestos estatales o locales sobre el ingreso en la línea 10 del Formulario 1040 y el total de todas las demás recuperaciones como otros ingresos en la línea 21 del Formulario 1040. Vita income tax bakersfield ca No puede usar el Formulario 1040A ni el Formulario 1040EZ. Vita income tax bakersfield ca Límite de deducción estándar. Vita income tax bakersfield ca   Por lo general, puede declarar la deducción estándar si no detalla las deducciones. Vita income tax bakersfield ca Sólo las deducciones detalladas mayores que la deducción estándar están sujetas a la regla de recuperación (a menos que a usted se le exija detallar sus deducciones). Vita income tax bakersfield ca Si las deducciones en la declaración del año anterior no fueron mayores que los ingresos de ese año, incluya en los ingresos del año actual la cantidad menor entre: Sus recuperaciones o La cantidad en que sus deducciones detalladas excedieron del límite de la deducción estándar. Vita income tax bakersfield ca Ejemplo. Vita income tax bakersfield ca Para el año 2012, usted presentó una declaración conjunta. Vita income tax bakersfield ca Su ingreso sujeto a impuestos fue $60,000 y no tenía derecho a crédito tributario alguno. Vita income tax bakersfield ca Su deducción estándar fue $11,900 y había detallado deducciones de $14,000. Vita income tax bakersfield ca En el año 2013, recibió las siguientes recuperaciones por las cantidades deducidas en la declaración del año 2012: Gastos médicos $200 Reembolso de impuestos estatales y locales sobre los ingresos 400 Reembolso de intereses hipotecarios 325 Total de recuperaciones $925 Ninguna de las recuperaciones fue mayor que las deducciones declaradas para el año 2012. Vita income tax bakersfield ca La diferencia entre los impuestos sobre el ingreso estatales y locales deducidos y el impuesto local general sobre ventas fue mayor que $400. Vita income tax bakersfield ca El total de las recuperaciones fue menor que la cantidad por la cual las deducciones detalladas excedieron de la deducción estándar ($14,000 − 11,900 = $2,100); por lo tanto, tiene que incluir en su ingreso el total de las recuperaciones para el año 2013. Vita income tax bakersfield ca Declare el reembolso de impuestos sobre el ingreso estatales o locales de $400 en la línea 10 del Formulario 1040 y el saldo de las recuperaciones, $525, en la línea 21 del Formulario 1040. Vita income tax bakersfield ca Deducción estándar para años anteriores. Vita income tax bakersfield ca   Para determinar si las cantidades recuperadas en el año 2013 se tienen que incluir en su ingreso, tiene que saber cuál es la deducción estándar para su estado civil para efectos de la declaración del año en que se declaró la deducción. Vita income tax bakersfield ca Vea las instrucciones de su declaración de impuestos de años anteriores para encontrar la deducción estándar para su estado civil para dicho año anterior. Vita income tax bakersfield ca Ejemplo. Vita income tax bakersfield ca Usted presentó una declaración conjunta en el Formulario 1040 para el año 2012 con ingresos sujetos a impuestos de $45,000. Vita income tax bakersfield ca Sus deducciones detalladas fueron $12,350. Vita income tax bakersfield ca La deducción estándar que pudo haber declarado fue $11,900. Vita income tax bakersfield ca En el año 2013, recuperó $2,100 de sus deducciones detalladas del año 2012. Vita income tax bakersfield ca Ninguna de las recuperaciones fue mayor que las deducciones reales para el año 2012. Vita income tax bakersfield ca Incluya en sus ingresos del año 2013 $450 de las recuperaciones. Vita income tax bakersfield ca Ésta es la menor de las recuperaciones ($2,100) o la cantidad por la cual las deducciones detalladas superaban la deducción estándar ($12,350 − 11,900 = $450). Vita income tax bakersfield ca Recuperación limitada a la cantidad de la deducción. Vita income tax bakersfield ca   No incluya en los ingresos ninguna cantidad de recuperación que sea mayor que la cantidad que usted dedujo en el año anterior. Vita income tax bakersfield ca La cantidad que se incluye en los ingresos se limita a la menor de las siguientes cantidades: La cantidad deducida en el Anexo A del Formulario 1040 o La cantidad recuperada. Vita income tax bakersfield ca Ejemplo. Vita income tax bakersfield ca En el año 2012, usted pagó $1,700 en gastos médicos. Vita income tax bakersfield ca De dicha cantidad, restó $1,500, o sea, el 7. Vita income tax bakersfield ca 5% de sus ingresos brutos ajustados. Vita income tax bakersfield ca Reclamó una deducción de $200 por gastos médicos. Vita income tax bakersfield ca En 2013, recibió un reembolso de $500 de su seguro médico por sus gastos del año 2012. Vita income tax bakersfield ca La única parte del reembolso de $500 que se tiene que incluir en los ingresos correspondientes al año 2013 es $200, o sea, la cantidad que fue deducida. Vita income tax bakersfield ca Otras recuperaciones. Vita income tax bakersfield ca   Consulte Recoveries (Recuperaciones) en la Publicación 525, en inglés, si: Tiene recuperaciones de partidas que no sean deducciones detalladas o Recibió recuperación de una partida por la cual reclamó un crédito tributario (que no sea el crédito por inversiones ni el crédito por impuestos extranjeros) en un año anterior. Vita income tax bakersfield ca Alquileres de Bienes Muebles Si alquila bienes muebles, como equipos o vehículos, la forma en que usted declara sus ingresos y gastos, en la mayoría de los casos, se determina conforme a lo siguiente: Si la actividad de alquiler es un negocio o no y Si la actividad de alquiler se realiza con o sin fines de lucro. Vita income tax bakersfield ca En la mayoría de los casos, si su propósito principal es obtener ingresos o ganancias y usted participa en forma continua y regular en la actividad de alquiler, la actividad de alquiler es un negocio. Vita income tax bakersfield ca Consulte la Publicación 535, Business Expenses (Gastos de negocio), en inglés, para obtener detalles sobre la deducción de gastos por actividades comerciales y actividades sin fines de lucro. Vita income tax bakersfield ca Cómo declarar ingresos y gastos de negocio. Vita income tax bakersfield ca    Si se dedica al negocio de alquilar bienes muebles, declare sus ingresos y gastos en el Anexo C o en el Anexo C-EZ (Formulario 1040). Vita income tax bakersfield ca Las instrucciones del formulario contienen información sobre cómo completarlos. Vita income tax bakersfield ca Cómo declarar ingresos no comerciales. Vita income tax bakersfield ca   Si no se dedica al negocio de alquilar bienes muebles, declare los ingresos de alquiler en la línea 21 del Formulario 1040. Vita income tax bakersfield ca Indique el tipo y la cantidad del ingreso en la línea de puntos junto a la línea 21. Vita income tax bakersfield ca Cómo declarar gastos no comerciales. Vita income tax bakersfield ca   Si alquila bienes muebles para obtener ganancias, incluya sus gastos de alquiler en la cantidad total que se anota en la línea 36 del Formulario 1040. Vita income tax bakersfield ca También anote la cantidad y las letras “PPR” en la línea de puntos junto a la línea 36. Vita income tax bakersfield ca   Si no alquila bienes muebles para obtener ganancias, las deducciones son limitadas y no puede declarar una pérdida para compensar otro ingreso. Vita income tax bakersfield ca Consulte Actividad sin fines de lucro , más adelante, bajo Otros Ingresos . Vita income tax bakersfield ca Reintegros Si tuvo que reintegrar una cantidad incluida en sus ingresos de un año anterior, tal vez pueda deducir la cantidad reintegrada de los ingresos del año en que la reintegró. Vita income tax bakersfield ca O bien, si la cantidad que reintegró es superior a $3,000, tal vez pueda reclamar un crédito contra su impuesto para el año en que la reintegró. Vita income tax bakersfield ca Por lo general, puede reclamar una deducción o un crédito sólo si el reintegro reúne los requisitos como gasto o pérdida en los que ha incurrido en su ocupación o negocio o en una transacción con fines de lucro. Vita income tax bakersfield ca Tipo de deducción. Vita income tax bakersfield ca   El tipo de deducción que le es permitido en el año del reintegro depende del tipo de ingreso que haya incluido en el año anterior. Vita income tax bakersfield ca Normalmente, deduce el reintegro en el mismo formulario o anexo en que lo declaró previamente como ingreso. Vita income tax bakersfield ca Por ejemplo, si lo declaró como ingreso del trabajo por cuenta propia, dedúzcalo como gastos de negocio en el Anexo C, en el Anexo C-EZ (Formulario 1040) o en el Anexo F (Formulario 1040). Vita income tax bakersfield ca Si lo declaró como ganancias de capital, dedúzcalo como pérdida de capital según se explica en las Instrucciones del Anexo D (Formulario 1040). Vita income tax bakersfield ca Si lo declaró como salarios, compensación por desempleo u otros ingresos no comerciales, dedúzcalo como deducción detallada miscelánea en el Anexo A (Formulario 1040). Vita income tax bakersfield ca Beneficios del Seguro Social reintegrados. Vita income tax bakersfield ca   Si reintegró beneficios del Seguro Social o beneficios equivalentes de la jubilación ferroviaria, vea Reintegro de beneficios en el capítulo 11. Vita income tax bakersfield ca Reintegro de $3,000 o menos. Vita income tax bakersfield ca   Si la cantidad que reintegró fue $3,000 o menos, dedúzcala de sus ingresos en el año en que la reintegró. Vita income tax bakersfield ca Si la tiene que deducir como deducción detallada miscelánea, anótela en la línea 23 del Anexo A (Formulario 1040). Vita income tax bakersfield ca Reintegro superior a $3,000. Vita income tax bakersfield ca   Si la cantidad que reintegró fue superior a $3,000, puede deducir el reintegro (como se explica bajo Tipo de deducción , anteriormente). Vita income tax bakersfield ca Sin embargo, a cambio de esto puede reclamar un crédito tributario para el año de reembolso si incluyó el ingreso conforme a una reclamación de derecho. Vita income tax bakersfield ca Esto significa que en el momento en que incluyó el ingreso, parecía que tenía un derecho sin restricción a éste. Vita income tax bakersfield ca Si reúne los requisitos para esta opción, calcule el impuesto bajo ambos métodos y compare los resultados. Vita income tax bakersfield ca Use el método (deducción o crédito) que genere menos impuesto. Vita income tax bakersfield ca Cuando determine si la cantidad que reintegró fue mayor que o menos de $3,000, considere el monto total que reintegra en la declaración. Vita income tax bakersfield ca Cada instancia de reintegro no se considera por separado. Vita income tax bakersfield ca Método 1. Vita income tax bakersfield ca   Calcule su impuesto para el año 2013 declarando una deducción por la cantidad reintegrada. Vita income tax bakersfield ca Si la tiene que deducir como deducción detallada miscelánea, anótela en la línea 28 del Anexo A (Formulario 1040). Vita income tax bakersfield ca Método 2. Vita income tax bakersfield ca   Calcule su impuesto para el año 2013 reclamando un crédito por la cantidad reintegrada. Vita income tax bakersfield ca Siga estos pasos: Calcule su impuesto para el año 2013 sin deducir la cantidad reintegrada. Vita income tax bakersfield ca Vuelva a calcular su impuesto del año anterior sin incluir en el ingreso la cantidad que reintegró en el año 2013. Vita income tax bakersfield ca Reste el impuesto en el punto (2) del impuesto que aparece en su declaración para el año anterior. Vita income tax bakersfield ca Éste es el crédito. Vita income tax bakersfield ca Reste el resultado en el punto (3) del impuesto para el año 2013 calculado sin la deducción (el paso 1). Vita income tax bakersfield ca   Si el método 1 genera menos impuesto, deduzca la cantidad reintegrada. Vita income tax bakersfield ca Si el método 2 genera menos impuesto, reclame el crédito calculado en el punto (3) anteriormente, en la línea 71 del Formulario 1040, sumando la cantidad del crédito al monto de todo crédito que aparezca en esta línea y anote “I. Vita income tax bakersfield ca R. Vita income tax bakersfield ca C. Vita income tax bakersfield ca 1341” (sección 1341 del Código de Impuestos Internos) en la columna a la derecha junto a la línea 71. Vita income tax bakersfield ca   Un ejemplo de este cálculo se puede encontrar en la Publicación 525, en inglés. Vita income tax bakersfield ca Salarios reintegrados sujetos a los impuestos del Seguro Social y del Medicare. Vita income tax bakersfield ca   Si usted tuvo que reintegrar una cantidad que incluyó en sus salarios o remuneración en un año anterior sobre los cuales pagó impuestos del Seguro Social, Medicare o impuestos conforme a la Ley Tributaria de Jubilación de Empleados Ferroviarios (RRTA, por sus siglas en inglés) del nivel 1, pídale a su empleador que le reembolse la cantidad pagada en exceso a usted. Vita income tax bakersfield ca Si el empleador se niega a reembolsarle los impuestos, pídale un documento escrito en donde se muestre la cantidad recaudada en exceso. Vita income tax bakersfield ca Esto le servirá como documento de apoyo para su reclamación. Vita income tax bakersfield ca Presente una reclamación para reembolso utilizando el Formulario 843, Claim for Refund and Request for Abatement (Reclamación para reembolso y reducción de impuestos), en inglés. Vita income tax bakersfield ca Salarios reintegrados sujetos al Impuesto Adicional del Medicare. Vita income tax bakersfield ca   Los empleadores no pueden realizar ajustes ni presentar reclamaciones para reembolsos de la retención del Impuesto Adicional del Medicare cuando hay un reintegro de salarios recibidos por un empleado en un año anterior debido a que el empleado determina su responsabilidad del Impuesto Adicional del Medicare basándose en la declaración de impuestos sobre los ingresos del año anterior de él o ella. Vita income tax bakersfield ca Si usted tuvo que reintegrar una cantidad que incluyó en sus salarios o remuneración en un año anterior y sobre los cuales pagó el Impuesto Adicional del Medicare, quizás pueda recuperar dicho Impuesto Adicional del Medicare que pagó sobre esa cantidad. Vita income tax bakersfield ca Para recuperar el Impuesto Adicional del Medicare sobre los salarios o remuneración reintegrados, tiene que presentar el Formulario 1040X, Amended U. Vita income tax bakersfield ca S. Vita income tax bakersfield ca Individual Income Tax Return (Declaración enmendada del impuesto federal estadounidense sobre el ingreso personal), en inglés, para el año anterior en el cual los salarios o remuneración fueron recibidos originalmente. Vita income tax bakersfield ca Vea las Instrucciones para el Formulario 1040X, disponibles en inglés. Vita income tax bakersfield ca Regalías Las regalías de derechos de autor, patentes y de propiedades de petróleo, gas y minerales están sujetas a impuestos como ingreso ordinario. Vita income tax bakersfield ca En la mayoría de los casos, usted declara las regalías en la Parte I del Anexo E (Formulario 1040). Vita income tax bakersfield ca Sin embargo, si tiene intereses operativos petrolíferos, de gas o minerales o si su ocupación es escritor, inventor, artista, etc. Vita income tax bakersfield ca , por cuenta propia, declare los ingresos y gastos en el Anexo C o en el Anexo C-EZ (Formulario 1040). Vita income tax bakersfield ca Derechos de autor y patentes. Vita income tax bakersfield ca   Las regalías provenientes de derechos de autor sobre obras literarias, musicales o artísticas y propiedades similares, o de patentes sobre inventos, son cantidades que recibe por el derecho de usar su obra durante un período determinado. Vita income tax bakersfield ca Las regalías generalmente se basan en la cantidad de unidades vendidas, por ejemplo, la cantidad de libros, boletos para un espectáculo o equipos vendidos. Vita income tax bakersfield ca Propiedades de petróleo, gas y minerales. Vita income tax bakersfield ca   Los ingresos por regalías de propiedades de petróleo, gas o minerales son la cantidad que recibe cuando se extraen recursos naturales de su propiedad. Vita income tax bakersfield ca Las regalías se basan en unidades, como barriles, toneladas, etc. Vita income tax bakersfield ca , y las recibe de una persona o compañía que le alquila la propiedad. Vita income tax bakersfield ca Agotamiento. Vita income tax bakersfield ca   Si posee participación económica en yacimientos minerales o en pozos de petróleo o de gas, puede recuperar su inversión a través del descuento por agotamiento. Vita income tax bakersfield ca Para obtener más información sobre este tema, consulte el capítulo 9 de la Publicación 535, en inglés. Vita income tax bakersfield ca Carbón y mineral de hierro. Vita income tax bakersfield ca   En ciertas circunstancias, puede tratar las cantidades que recibe de la enajenación de carbón y mineral de hierro como pagos de la venta de un bien de capital, en lugar de ingresos por regalías. Vita income tax bakersfield ca Para obtener más información sobre pérdidas o ganancias provenientes de la venta de carbón y mineral de hierro, consulte la Publicación 544, en inglés. Vita income tax bakersfield ca Venta de participación de bienes. Vita income tax bakersfield ca   Si vende su participación entera en derechos de petróleo, gas o minerales, la cantidad que reciba se considera pago de la venta de bienes utilizados en una ocupación o negocio conforme a la sección 1231 y no ingresos por regalías. Vita income tax bakersfield ca En ciertas circunstancias, la venta está sujeta a un trato de pérdidas o ganancias de capital según se explica en las Instrucciones del Anexo D (Formulario 1040). Vita income tax bakersfield ca Para obtener más información sobre las ventas de bienes conforme a la sección 1231, consulte el capítulo 3 de la Publicación 544, en inglés. Vita income tax bakersfield ca   Si retiene una regalía, una regalía predominante o una participación de utilidad neta en una propiedad mineral durante la vida útil de dicha propiedad, significa que ha alquilado o subalquilado la propiedad y todo el dinero en efectivo que reciba por la asignación de otras participaciones en la propiedad se considera ingreso ordinario sujeto a descuento por agotamiento. Vita income tax bakersfield ca Parte de una futura producción vendida. Vita income tax bakersfield ca   Si es propietario de una propiedad mineral, pero vende una parte de la producción futura, en la mayoría de los casos, se trata el dinero que recibe del comprador al momento de la venta como préstamo del comprador. Vita income tax bakersfield ca No lo incluya en su ingreso ni declare un agotamiento basado en el mismo. Vita income tax bakersfield ca   Cuando se inicie la producción, incluya en su ingreso todos los pagos, deduzca todos los gastos de producción y deduzca el agotamiento de esa cantidad para obtener su ingreso sujeto a impuestos proveniente de la propiedad. Vita income tax bakersfield ca Beneficios por Desempleo El tratamiento tributario de los beneficios por desempleo recibidos depende del tipo de programa que pague dichos beneficios. Vita income tax bakersfield ca Compensación por desempleo. Vita income tax bakersfield ca    Tiene que incluir en sus ingresos toda compensación por desempleo que haya recibido. Vita income tax bakersfield ca Debe recibir un Formulario 1099-G. Vita income tax bakersfield ca En el recuadro 1 de dicho formulario, debe aparecer la cantidad total de compensación por desempleo que se le pagó. Vita income tax bakersfield ca En la mayoría de los casos, la compensación por desempleo se anota en la línea 19 del Formulario 1040, la línea 13 del Formulario 1040A o la línea 3 del Formulario 1040EZ. Vita income tax bakersfield ca Tipos de compensación por desempleo. Vita income tax bakersfield ca   La compensación por desempleo generalmente incluye todas las cantidades recibidas según una ley de compensación por desempleo de los Estados Unidos o de un estado. Vita income tax bakersfield ca Ésta incluye los siguientes beneficios: Beneficios pagados por un estado o el Distrito de Columbia provenientes del Fondo Fiduciario Federal para el Desempleo. Vita income tax bakersfield ca Beneficios del seguro estatal por desempleo. Vita income tax bakersfield ca Beneficios de compensación por desempleo para empleados ferroviarios. Vita income tax bakersfield ca Pagos por incapacidad de un programa gubernamental en sustitución de la compensación por desempleo. Vita income tax bakersfield ca (Las cantidades recibidas como compensación del seguro obrero por lesiones o enfermedad no se consideran compensación por desempleo. Vita income tax bakersfield ca Consulte el capítulo 5 para obtener más información). Vita income tax bakersfield ca Asignaciones por reajuste comercial según la Trade Act of 1974 (Ley de Comercio de 1974). Vita income tax bakersfield ca Ayuda para el desempleo según la Robert T. Vita income tax bakersfield ca Stafford Disaster Relief and Emergency Assistance Act (Ley Robert T. Vita income tax bakersfield ca Stafford de Alivio en Caso de Desastres y Ayuda en Emergencias). Vita income tax bakersfield ca Ayuda para el desempleo según el Airline Deregulation Act of 1974 Program (Programa de la Ley de Desregulación de las Aerolíneas de 1974). Vita income tax bakersfield ca Programa gubernamental. Vita income tax bakersfield ca   Si aporta a un programa gubernamental de compensación por desempleo y sus aportes no se pueden deducir, las cantidades que reciba bajo el programa no se incluyen como compensación por desempleo hasta que recupere esos aportes. Vita income tax bakersfield ca Si dedujo todos los aportes hechos al programa, la totalidad de la cantidad recibida bajo el programa se incluye en los ingresos. Vita income tax bakersfield ca Reintegro de compensación por desempleo. Vita income tax bakersfield ca   Si en el año 2013 reintegró la compensación por desempleo que recibió en el año 2013, reste la cantidad que reintegró de la cantidad total que recibió y anote la diferencia en la línea 19 del Formulario 1040, la línea 13 del Formulario 1040A o la línea 3 del Formulario 1040EZ. Vita income tax bakersfield ca En la línea de puntos junto a su anotación, escriba “Repaid” (Reintegrado) y la cantidad que reintegró. Vita income tax bakersfield ca Si reintegró en el año 2013 la compensación por desempleo que incluyó en ingreso en un año anterior, puede deducir la cantidad reintegrada en la línea 23 del Anexo A (Formulario 1040) si detalla deducciones. Vita income tax bakersfield ca Si la cantidad es mayor que $3,000, consulte Reintegros , anteriormente. Vita income tax bakersfield ca Retención de impuestos. Vita income tax bakersfield ca   Puede optar por que le retengan el impuesto federal sobre el ingreso de su compensación por desempleo. Vita income tax bakersfield ca Para optar por esta opción, complete el Formulario W-4V, Voluntary Withholding Request (Solicitud de retención voluntaria), y entréguelo a la oficina pagadora. Vita income tax bakersfield ca Se le retendrá un impuesto del 10% del pago. Vita income tax bakersfield ca    Si opta por que no le retengan impuesto de su compensación por desempleo, es posible que sea responsable de pagar impuesto estimado. Vita income tax bakersfield ca Si no paga suficientes impuestos mediante la retención o pagos de impuesto estimado, o ambos, puede estar sujeto a una multa. Vita income tax bakersfield ca Para más información sobre el impuesto estimado, consulte el capítulo 4 . Vita income tax bakersfield ca Beneficios suplementarios de desempleo. Vita income tax bakersfield ca   Los beneficios recibidos de un fondo financiado por el empleador (al que los empleados no aportaron) no se consideran compensación por desempleo. Vita income tax bakersfield ca Éstos están sujetos a impuestos como salario y están sujetos a la retención del impuesto sobre el ingreso. Vita income tax bakersfield ca Es posible que estén sujetos a los impuestos del Seguro Social y Medicare. Vita income tax bakersfield ca Para obtener más información, consulte Supplemental Unemployment Benefits (Beneficios suplementarios de desempleo) en la sección 5 de la Publicación 15-A, Employer's Supplemental Tax Guide (Guía tributaria suplementaria para empleadores), en inglés. Vita income tax bakersfield ca Declare estos pagos en la línea 7 del Formulario 1040 o del Formulario 1040A, o en la línea 1 del Formulario 1040EZ. Vita income tax bakersfield ca Reintegro de beneficios. Vita income tax bakersfield ca   Tal vez tenga que reintegrar algunos de sus beneficios suplementarios de desempleo para tener derecho a descuentos de reajustes comerciales según la Ley de Comercio de 1974. Vita income tax bakersfield ca Si reintegra dichos beneficios durante el mismo año en el cual los recibe, reste del total de los beneficios la cantidad del reintegro. Vita income tax bakersfield ca Si reintegra los beneficios en un año posterior, tiene que incluir en su ingreso la cantidad total de los beneficios recibidos en ese año. Vita income tax bakersfield ca   Deduzca el reintegro en el año posterior como ajuste al ingreso bruto en el Formulario 1040. Vita income tax bakersfield ca (No puede usar el Formulario 1040A ni el Formulario 1040EZ). Vita income tax bakersfield ca Incluya el reintegro en la línea 36 del Formulario 1040 y anote “ Sub-Pay TRA ” (TRA de Subpago) y la cantidad en la línea de puntos junto a la línea 36. Vita income tax bakersfield ca Si la cantidad que reintegra en un año posterior es más de $3,000, tal vez pueda reclamar un crédito para su impuesto del año posterior, en lugar de deducir la cantidad reintegrada. Vita income tax bakersfield ca Para detalles consulte la sección Reintegros , anteriormente. Vita income tax bakersfield ca Fondo privado de desempleo. Vita income tax bakersfield ca   Los pagos de beneficios por desempleo de un fondo privado (no sindical) al que aporta de manera voluntaria están sujetos a impuestos sólo si las cantidades que recibe son mayores a los pagos totales que realiza al fondo. Vita income tax bakersfield ca Declare la cantidad sujeta a impuestos en la línea 21 del Formulario 1040. Vita income tax bakersfield ca Pagos por un sindicato. Vita income tax bakersfield ca   Los beneficios que recibe como miembro desempleado de un sindicato provenientes de cuotas sindicales regulares se incluyen en su ingreso en la línea 21 del Formulario 1040. Vita income tax bakersfield ca No obstante, si aporta a un fondo sindical especial y sus pagos al fondo no son deducibles, los beneficios por desempleo que usted reciba del fondo se pueden incluir en su ingreso solamente en la medida en que sean mayores que sus aportes. Vita income tax bakersfield ca Salario anual garantizado. Vita income tax bakersfield ca   Los pagos que reciba de su empleador durante períodos de desempleo, conforme a un acuerdo sindical que le garantice el pago completo durante el año, están sujetos a impuestos como salario. Vita income tax bakersfield ca Inclúyalos en la línea 7 del Formulario 1040 o del Formulario 1040A, o en la línea 1 del Formulario 1040EZ. Vita income tax bakersfield ca Empleados estatales. Vita income tax bakersfield ca   El estado puede efectuar pagos similares a la compensación por desempleo del estado a sus empleados que no estén cubiertos por la ley de compensación por desempleo de dicho estado. Vita income tax bakersfield ca Aunque los pagos están sujetos a impuestos en su totalidad, no los declare como compensación por desempleo. Vita income tax bakersfield ca Declare estos pagos en la línea 21 del Formulario 1040. Vita income tax bakersfield ca Beneficios del Bienestar Social y Otros Beneficios de Asistencia Pública No incluya en su ingreso beneficios pagados por el gobierno de un fondo público de bienestar social basados en necesidad, tales como pagos efectuados a una persona ciega conforme a una ley estatal de asistencia pública. Vita income tax bakersfield ca Los pagos de un fondo estatal para víctimas de delitos no se deben incluir en los ingresos de las víctimas si se efectúan por bienestar social. Vita income tax bakersfield ca No deduzca gastos médicos que se reembolsen a través de ese tipo de fondo. Vita income tax bakersfield ca En sus ingresos tiene que incluir todos los pagos de bienestar social que sean por compensación por servicios o que se obtengan de manera fraudulenta. Vita income tax bakersfield ca Pagos de ayuda para el reempleo de personas que se ven afectadas por ajustes comerciales. Vita income tax bakersfield ca   Los pagos de ayuda para el reempleo de personas que se ven afectadas por ajustes comerciales (RTAA, por sus siglas en ingles) que usted recibió de una agencia estatal tienen que incluirse en sus ingresos. Vita income tax bakersfield ca El estado tiene que enviarle el Formulario 1099-G para informarle de qué cantidad debe incluir como ingreso. Vita income tax bakersfield ca Dicha cantidad se debe anotar en la línea 21 del Formulario 1040. Vita income tax bakersfield ca Personas incapacitadas. Vita income tax bakersfield ca   Si tiene una incapacidad, tiene que incluir en su ingreso la compensación recibida a cambio de los servicios que haya prestado, a menos que la compensación se excluya de otro modo. Vita income tax bakersfield ca Sin embargo, no incluya en su ingreso el valor de bienes, servicios y dinero en efectivo que reciba, no por sus servicios, sino por su capacitación y rehabilitación porque tiene una incapacidad. Vita income tax bakersfield ca Las cantidades excluibles incluyen pagos por transporte y cuidado proporcionado por un asistente, como los servicios de un intérprete para sordos, servicios de un lector para ciegos y para ayudar a personas con discapacidad intelectual a hacer su trabajo. Vita income tax bakersfield ca Subvenciones de asistencia en caso de desastre. Vita income tax bakersfield ca    No incluya en su ingreso las subvenciones recibidas después de un desastre conforme a la Robert T. Vita income tax bakersfield ca Stafford Disaster Relief and Emergency Assistance Act (Ley Robert T. Vita income tax bakersfield ca Stafford de Alivio en Caso de Desastres y Ayuda en Emergencias) si los pagos de subvenciones se realizaron para ayudarlo a satisfacer gastos necesarios o necesidades urgentes como gastos médicos, dentales, de vivienda, de bienes muebles, de transporte, cuidado de menores o funerarios. Vita income tax bakersfield ca No deduzca gastos por pérdidas fortuitas ni gastos médicos que sean específicamente reembolsados por estas subvenciones como ayuda por desastres. Vita income tax bakersfield ca Si ha deducido una pérdida por hecho fortuito por la pérdida de su residencia personal y recibe posteriormente una subvención de ayuda por desastres por la pérdida de dicha residencia, es posible que tenga que incluir la totalidad o parte de la subvención en los ingresos sujetos a impuestos. Vita income tax bakersfield ca Vea Recuperación de Fondos , anteriormente. Vita income tax bakersfield ca Los pagos de asistencia por desempleo conforme a la Ley se consideran compensación por desempleo sujeta a impuestos. Vita income tax bakersfield ca Consulte Compensación por desempleo , anteriormente, bajo Beneficios por Desempleo . Vita income tax bakersfield ca Pagos de asistencia en caso de desastres. Vita income tax bakersfield ca   Puede excluir de su ingreso toda cantidad que reciba en forma de pago calificado de asistencia en caso de desastres. Vita income tax bakersfield ca Un pago calificado de asistencia en caso de desastres es una cantidad que recibe: Para reembolsar o pagar gastos personales, familiares, de vivienda o funerarios razonables y necesarios ocasionados por un desastre calificado; Para reembolsar o pagar gastos razonables y necesarios en los que haya incurrido por la reparación o rehabilitación de su vivienda o la reparación o reemplazo de su contenido, siempre que esto se deba a un desastre calificado; De una persona encargada del suministro o venta de transporte como transportista habitual, debido a la muerte o lesiones corporales ocurridas como resultado de un desastre calificado o De un gobierno, agencia u organismo federal, estatal o local con respecto a un desastre calificado con el propósito de promover el bienestar social general. Vita income tax bakersfield ca Sólo puede excluir esta cantidad siempre que los gastos que ésta cubre no los pague un seguro u otro medio. Vita income tax bakersfield ca La exclusión no es aplicable si fue participante o conspirador en una acción terrorista o representante de un participante o conspirador. Vita income tax bakersfield ca   Un desastre calificado es: Un desastre originado por una acción terrorista o militar; Una zona de desastre declarada como tal por el gobierno federal o Un desastre originado por un accidente que involucra a un transportista común, u originado por otro hecho, que el Secretario del Tesoro o su delegado declara como catástrofe. Vita income tax bakersfield ca   Para las cantidades pagadas bajo el punto (4), un desastre que reúne los requisitos si una autoridad federal, estatal o local determina que dicho desastre justifica la asistencia por parte de un gobierno, agencia u organismo federal, estatal o local. Vita income tax bakersfield ca Pagos para la mitigación de desastres. Vita income tax bakersfield ca   También puede excluir de su ingreso todo monto que reciba por concepto de pago calificado de mitigación de desastres. Vita income tax bakersfield ca Los pagos calificados para la mitigación de desastres también se pagan en su mayoría durante el período inmediatamente después de los daños a la propiedad debidos a un desastre natural. Vita income tax bakersfield ca Sin embargo, los pagos de mitigación de desastres se utilizan para mitigar (reducir la seriedad de) daños potenciales de futuros desastres naturales. Vita income tax bakersfield ca Le son pagados a través de gobiernos estatales y locales conforme a las disposiciones de la Robert T. Vita income tax bakersfield ca Stafford Disaster Relief and Emergency Assistance Act (Ley Robert T. Vita income tax bakersfield ca Stafford de Alivio en Caso de Desastres y Ayuda en Emergencias) o la National Flood Insurance Act (Ley Nacional de Seguro contra Inundaciones). Vita income tax bakersfield ca   Usted no puede aumentar la base original ni la base ajustada de su propiedad debido a mejoras hechas con pagos para la mitigación de desastres no sujetos a impuestos. Vita income tax bakersfield ca Programa de modificación de préstamos hipotecarios (HAMP). Vita income tax bakersfield ca   Si recibe pagos de Pay-for-Performance Success Payments (Pago de incentivo a condición de que el prestatario efectúe puntualmente los pagos mensuales de una hipoteca) conforme al Home Affordable Modification Program (Programa de modificación asequible de hipotecas residenciales o HAMP, por sus siglas en inglés), dichos pagos no están sujetos a impuestos. Vita income tax bakersfield ca Pagos de asistencia hipotecaria conforme a la sección 235 de la Ley Nacional de Vivienda. Vita income tax bakersfield ca   Los pagos realizados conforme a la sección 235 de la National Housing Act (Ley Nacional de Vivienda) para asistencia hipotecaria no se incluyen en los ingresos del propietario. Vita income tax bakersfield ca Los intereses pagados por el propietario bajo el programa de asistencia hipotecaria no se pueden deducir. Vita income tax bakersfield ca Medicare. Vita income tax bakersfield ca   Los beneficios del seguro Medicare recibidos conforme al Título XVIII de la Ley del Seguro Social no se incluyen en el ingreso bruto de los individuos por los cuales se pagan. Vita income tax bakersfield ca Esto incluye beneficios básicos (parte A (Beneficios del Seguro Hospitalario para Ancianos)) y suplementarios (parte B (Beneficios Suplementarios del Seguro Médico para Ancianos)). Vita income tax bakersfield ca Beneficios del seguro por vejez, sobrevivientes e incapacidad (OASDI). Vita income tax bakersfield ca   Por lo general, los pagos del seguro por vejez, sobrevivientes e incapacidad (OASDI, por sus siglas en inglés), conforme a la sección 202 del Título II de la Ley del Seguro Social no se incluyen en el ingreso bruto de los individuos que reciben el pago. Vita income tax bakersfield ca Esto corresponde a los beneficios de seguros por vejez y beneficios de seguros para cónyuges, hijos, viudos, madres y padres, además del pago en suma global por fallecimiento. Vita income tax bakersfield ca Programa de Nutrición para Ancianos. Vita income tax bakersfield ca    Los beneficios de alimentos que usted recibe bajo el Programa de Nutrición para Ancianos no están sujetos a impuestos. Vita income tax bakersfield ca Si prepara y sirve comidas gratuitas para el programa, incluya en sus ingresos como salario el pago en efectivo que recibe, aun si también reúne los requisitos para recibir beneficios para alimentos. Vita income tax bakersfield ca Pagos para la reducción del costo de energía en invierno. Vita income tax bakersfield ca   Los pagos efectuados por un estado a personas calificadas para reducir el costo del uso de energía en invierno no están sujetos a impuestos. Vita income tax bakersfield ca Otros Ingresos A continuación aparecen otros temas breves. Vita income tax bakersfield ca Estos temas, sobre otros ingresos, están referidos en publicaciones que provee