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Where can i get 2012 tax forms 1. Where can i get 2012 tax forms   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. Where can i get 2012 tax forms Business associate. Where can i get 2012 tax forms Bona fide business purpose. Where can i get 2012 tax forms 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. Where can i get 2012 tax forms This chapter discusses: Traveling away from home, Temporary assignment or job, and What travel expenses are deductible. Where can i get 2012 tax forms It also discusses the standard meal allowance, rules for travel inside and outside the United States, luxury water travel, and deductible convention expenses. Where can i get 2012 tax forms Travel expenses defined. Where can i get 2012 tax forms   For tax purposes, travel expenses are the ordinary and necessary expenses of traveling away from home for your business, profession, or job. Where can i get 2012 tax forms   An ordinary expense is one that is common and accepted in your trade or business. Where can i get 2012 tax forms A necessary expense is one that is helpful and appropriate for your business. Where can i get 2012 tax forms An expense does not have to be required to be considered necessary. Where can i get 2012 tax forms   You will find examples of deductible travel expenses in Table 1-1 , later. Where can i get 2012 tax forms 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. Where can i get 2012 tax forms This rest requirement is not satisfied by merely napping in your car. Where can i get 2012 tax forms 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. Where can i get 2012 tax forms Example 1. Where can i get 2012 tax forms You are a railroad conductor. Where can i get 2012 tax forms You leave your home terminal on a regularly scheduled round-trip run between two cities and return home 16 hours later. Where can i get 2012 tax forms 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. Where can i get 2012 tax forms You are considered to be away from home. Where can i get 2012 tax forms Example 2. Where can i get 2012 tax forms You are a truck driver. Where can i get 2012 tax forms You leave your terminal and return to it later the same day. Where can i get 2012 tax forms You get an hour off at your turnaround point to eat. Where can i get 2012 tax forms 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. Where can i get 2012 tax forms Members of the Armed Forces. Where can i get 2012 tax forms   If you are a member of the U. Where can i get 2012 tax forms S. Where can i get 2012 tax forms Armed Forces on a permanent duty assignment overseas, you are not traveling away from home. Where can i get 2012 tax forms You cannot deduct your expenses for meals and lodging. Where can i get 2012 tax forms 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. Where can i get 2012 tax forms 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. Where can i get 2012 tax forms   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. Where can i get 2012 tax forms Tax Home To determine whether you are traveling away from home, you must first determine the location of your tax home. Where can i get 2012 tax forms Generally, your tax home is your regular place of business or post of duty, regardless of where you maintain your family home. Where can i get 2012 tax forms It includes the entire city or general area in which your business or work is located. Where can i get 2012 tax forms If you have more than one regular place of business, your tax home is your main place of business. Where can i get 2012 tax forms See Main place of business or work , later. Where can i get 2012 tax forms 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. Where can i get 2012 tax forms See No main place of business or work , later. Where can i get 2012 tax forms 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. Where can i get 2012 tax forms As an itinerant, you cannot claim a travel expense deduction because you are never considered to be traveling away from home. Where can i get 2012 tax forms Main place of business or work. Where can i get 2012 tax forms   If you have more than one place of work, consider the following when determining which one is your main place of business or work. Where can i get 2012 tax forms The total time you ordinarily spend in each place. Where can i get 2012 tax forms The level of your business activity in each place. Where can i get 2012 tax forms Whether your income from each place is significant or insignificant. Where can i get 2012 tax forms Example. Where can i get 2012 tax forms You live in Cincinnati where you have a seasonal job for 8 months each year and earn $40,000. Where can i get 2012 tax forms You work the other 4 months in Miami, also at a seasonal job, and earn $15,000. Where can i get 2012 tax forms Cincinnati is your main place of work because you spend most of your time there and earn most of your income there. Where can i get 2012 tax forms No main place of business or work. Where can i get 2012 tax forms   You may have a tax home even if you do not have a regular or main place of work. Where can i get 2012 tax forms Your tax home may be the home where you regularly live. Where can i get 2012 tax forms Factors used to determine tax home. Where can i get 2012 tax forms   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. Where can i get 2012 tax forms 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. Where can i get 2012 tax forms You have living expenses at your main home that you duplicate because your business requires you to be away from that home. Where can i get 2012 tax forms 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. Where can i get 2012 tax forms   If you satisfy all three factors, your tax home is the home where you regularly live. Where can i get 2012 tax forms If you satisfy only two factors, you may have a tax home depending on all the facts and circumstances. Where can i get 2012 tax forms If you satisfy only one factor, you are an itinerant; your tax home is wherever you work and you cannot deduct travel expenses. Where can i get 2012 tax forms Example 1. Where can i get 2012 tax forms You are single and live in Boston in an apartment you rent. Where can i get 2012 tax forms You have worked for your employer in Boston for a number of years. Where can i get 2012 tax forms Your employer enrolls you in a 12-month executive training program. Where can i get 2012 tax forms You do not expect to return to work in Boston after you complete your training. Where can i get 2012 tax forms During your training, you do not do any work in Boston. Where can i get 2012 tax forms Instead, you receive classroom and on-the-job training throughout the United States. Where can i get 2012 tax forms You keep your apartment in Boston and return to it frequently. Where can i get 2012 tax forms You use your apartment to conduct your personal business. Where can i get 2012 tax forms You also keep up your community contacts in Boston. Where can i get 2012 tax forms When you complete your training, you are transferred to Los Angeles. Where can i get 2012 tax forms You do not satisfy factor (1) because you did not work in Boston. Where can i get 2012 tax forms You satisfy factor (2) because you had duplicate living expenses. Where can i get 2012 tax forms 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. Where can i get 2012 tax forms Therefore, you have a tax home in Boston. Where can i get 2012 tax forms Example 2. Where can i get 2012 tax forms You are an outside salesperson with a sales territory covering several states. Where can i get 2012 tax forms Your employer's main office is in Newark, but you do not conduct any business there. Where can i get 2012 tax forms Your work assignments are temporary, and you have no way of knowing where your future assignments will be located. Where can i get 2012 tax forms You have a room in your married sister's house in Dayton. Where can i get 2012 tax forms You stay there for one or two weekends a year, but you do no work in the area. Where can i get 2012 tax forms You do not pay your sister for the use of the room. Where can i get 2012 tax forms You do not satisfy any of the three factors listed earlier. Where can i get 2012 tax forms You are an itinerant and have no tax home. Where can i get 2012 tax forms 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. Where can i get 2012 tax forms You also cannot deduct the cost of meals and lodging while at your tax home. Where can i get 2012 tax forms See Example 1 , later. Where can i get 2012 tax forms If you are working temporarily in the same city where you and your family live, you may be considered as traveling away from home. Where can i get 2012 tax forms See Example 2 , later. Where can i get 2012 tax forms Example 1. Where can i get 2012 tax forms You are a truck driver and you and your family live in Tucson. Where can i get 2012 tax forms You are employed by a trucking firm that has its terminal in Phoenix. Where can i get 2012 tax forms At the end of your long runs, you return to your home terminal in Phoenix and spend one night there before returning home. Where can i get 2012 tax forms You cannot deduct any expenses you have for meals and lodging in Phoenix or the cost of traveling from Phoenix to Tucson. Where can i get 2012 tax forms This is because Phoenix is your tax home. Where can i get 2012 tax forms Example 2. Where can i get 2012 tax forms Your family home is in Pittsburgh, where you work 12 weeks a year. Where can i get 2012 tax forms The rest of the year you work for the same employer in Baltimore. Where can i get 2012 tax forms In Baltimore, you eat in restaurants and sleep in a rooming house. Where can i get 2012 tax forms Your salary is the same whether you are in Pittsburgh or Baltimore. Where can i get 2012 tax forms Because you spend most of your working time and earn most of your salary in Baltimore, that city is your tax home. Where can i get 2012 tax forms You cannot deduct any expenses you have for meals and lodging there. Where can i get 2012 tax forms However, when you return to work in Pittsburgh, you are away from your tax home even though you stay at your family home. Where can i get 2012 tax forms You can deduct the cost of your round trip between Baltimore and Pittsburgh. Where can i get 2012 tax forms You can also deduct your part of your family's living expenses for meals and lodging while you are living and working in Pittsburgh. Where can i get 2012 tax forms Temporary Assignment or Job You may regularly work at your tax home and also work at another location. Where can i get 2012 tax forms It may not be practical to return to your tax home from this other location at the end of each work day. Where can i get 2012 tax forms Temporary assignment vs. Where can i get 2012 tax forms indefinite assignment. Where can i get 2012 tax forms   If your assignment or job away from your main place of work is temporary, your tax home does not change. Where can i get 2012 tax forms You are considered to be away from home for the whole period you are away from your main place of work. Where can i get 2012 tax forms You can deduct your travel expenses if they otherwise qualify for deduction. Where can i get 2012 tax forms 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. Where can i get 2012 tax forms    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. Where can i get 2012 tax forms 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. Where can i get 2012 tax forms   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. Where can i get 2012 tax forms You may be able to deduct the cost of relocating to your new tax home as a moving expense. Where can i get 2012 tax forms See Publication 521 for more information. Where can i get 2012 tax forms Exception for federal crime investigations or prosecutions. Where can i get 2012 tax forms   If you are a federal employee participating in a federal crime investigation or prosecution, you are not subject to the 1-year rule. Where can i get 2012 tax forms 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. Where can i get 2012 tax forms   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. Where can i get 2012 tax forms Determining temporary or indefinite. Where can i get 2012 tax forms   You must determine whether your assignment is temporary or indefinite when you start work. Where can i get 2012 tax forms 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. Where can i get 2012 tax forms An assignment or job that is initially temporary may become indefinite due to changed circumstances. Where can i get 2012 tax forms 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. Where can i get 2012 tax forms   The following examples illustrate whether an assignment or job is temporary or indefinite. Where can i get 2012 tax forms Example 1. Where can i get 2012 tax forms You are a construction worker. Where can i get 2012 tax forms You live and regularly work in Los Angeles. Where can i get 2012 tax forms You are a member of a trade union in Los Angeles that helps you get work in the Los Angeles area. Where can i get 2012 tax forms Your tax home is Los Angeles. Where can i get 2012 tax forms Because of a shortage of work, you took a job on a construction project in Fresno. Where can i get 2012 tax forms Your job was scheduled to end in 8 months. Where can i get 2012 tax forms The job actually lasted 10 months. Where can i get 2012 tax forms You realistically expected the job in Fresno to last 8 months. Where can i get 2012 tax forms The job actually did last less than 1 year. Where can i get 2012 tax forms The job is temporary and your tax home is still in Los Angeles. Where can i get 2012 tax forms Example 2. Where can i get 2012 tax forms The facts are the same as in Example 1, except that you realistically expected the work in Fresno to last 18 months. Where can i get 2012 tax forms The job actually was completed in 10 months. Where can i get 2012 tax forms 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. Where can i get 2012 tax forms You cannot deduct any travel expenses you had in Fresno because Fresno became your tax home. Where can i get 2012 tax forms Example 3. Where can i get 2012 tax forms The facts are the same as in Example 1, except that you realistically expected the work in Fresno to last 9 months. Where can i get 2012 tax forms After 8 months, however, you were asked to remain for 7 more months (for a total actual stay of 15 months). Where can i get 2012 tax forms Initially, you realistically expected the job in Fresno to last for only 9 months. Where can i get 2012 tax forms 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. Where can i get 2012 tax forms You can only deduct your travel expenses for the first 8 months. Where can i get 2012 tax forms You cannot deduct any travel expenses you had after that time because Fresno became your tax home when the job became indefinite. Where can i get 2012 tax forms Going home on days off. Where can i get 2012 tax forms   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. Where can i get 2012 tax forms You cannot deduct the cost of your meals and lodging there. Where can i get 2012 tax forms However, you can deduct your travel expenses, including meals and lodging, while traveling between your temporary place of work and your tax home. Where can i get 2012 tax forms You can claim these expenses up to the amount it would have cost you to stay at your temporary place of work. Where can i get 2012 tax forms   If you keep your hotel room during your visit home, you can deduct the cost of your hotel room. Where can i get 2012 tax forms 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. Where can i get 2012 tax forms Probationary work period. Where can i get 2012 tax forms   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. Where can i get 2012 tax forms You cannot deduct any of your expenses for meals and lodging during the probationary period. Where can i get 2012 tax forms 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. Where can i get 2012 tax forms You can deduct ordinary and necessary expenses you have when you travel away from home on business. Where can i get 2012 tax forms The type of expense you can deduct depends on the facts and your circumstances. Where can i get 2012 tax forms Table 1-1 summarizes travel expenses you may be able to deduct. Where can i get 2012 tax forms You may have other deductible travel expenses that are not covered there, depending on the facts and your circumstances. Where can i get 2012 tax forms 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. Where can i get 2012 tax forms You can use a log, diary, notebook, or any other written record to keep track of your expenses. Where can i get 2012 tax forms The types of expenses you need to record, along with supporting documentation, are described in Table 5-1 (see chapter 5). Where can i get 2012 tax forms Separating costs. Where can i get 2012 tax forms   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. Where can i get 2012 tax forms You must have a reasonable basis for making this allocation. Where can i get 2012 tax forms For example, you must allocate your expenses if a hotel includes one or more meals in its room charge. Where can i get 2012 tax forms Travel expenses for another individual. Where can i get 2012 tax forms    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. Where can i get 2012 tax forms Employee. Where can i get 2012 tax forms   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. Where can i get 2012 tax forms Business associate. Where can i get 2012 tax forms   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. Where can i get 2012 tax forms A business associate is someone with whom you could reasonably expect to actively conduct business. Where can i get 2012 tax forms A business associate can be a current or prospective (likely to become) customer, client, supplier, employee, agent, partner, or professional advisor. Where can i get 2012 tax forms Bona fide business purpose. Where can i get 2012 tax forms   A bona fide business purpose exists if you can prove a real business purpose for the individual's presence. Where can i get 2012 tax forms Incidental services, such as typing notes or assisting in entertaining customers, are not enough to make the expenses deductible. Where can i get 2012 tax forms Table 1-1. Where can i get 2012 tax forms Travel Expenses You Can Deduct   This chart summarizes expenses you can deduct when you travel away from home for business purposes. Where can i get 2012 tax forms IF you have expenses for. Where can i get 2012 tax forms . Where can i get 2012 tax forms . Where can i get 2012 tax forms THEN you can deduct the cost of. Where can i get 2012 tax forms . Where can i get 2012 tax forms . Where can i get 2012 tax forms transportation travel by airplane, train, bus, or car between your home and your business destination. Where can i get 2012 tax forms 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. Where can i get 2012 tax forms If you travel by ship, see Luxury Water Travel and Cruise Ships (under Conventions) for additional rules and limits. Where can i get 2012 tax forms 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. Where can i get 2012 tax forms baggage and shipping sending baggage and sample or display material between your regular and temporary work locations. Where can i get 2012 tax forms car operating and maintaining your car when traveling away from home on business. Where can i get 2012 tax forms You can deduct actual expenses or the standard mileage rate, as well as business-related tolls and parking. Where can i get 2012 tax forms If you rent a car while away from home on business, you can deduct only the business-use portion of the expenses. Where can i get 2012 tax forms 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. Where can i get 2012 tax forms Meals include amounts spent for food, beverages, taxes, and related tips. Where can i get 2012 tax forms See Meals for additional rules and limits. Where can i get 2012 tax forms cleaning dry cleaning and laundry. Where can i get 2012 tax forms telephone business calls while on your business trip. Where can i get 2012 tax forms This includes business communication by fax machine or other communication devices. Where can i get 2012 tax forms tips tips you pay for any expenses in this chart. Where can i get 2012 tax forms other other similar ordinary and necessary expenses related to your business travel. Where can i get 2012 tax forms 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. Where can i get 2012 tax forms Example. Where can i get 2012 tax forms Jerry drives to Chicago on business and takes his wife, Linda, with him. Where can i get 2012 tax forms Linda is not Jerry's employee. Where can i get 2012 tax forms Linda occasionally types notes, performs similar services, and accompanies Jerry to luncheons and dinners. Where can i get 2012 tax forms The performance of these services does not establish that her presence on the trip is necessary to the conduct of Jerry's business. Where can i get 2012 tax forms Her expenses are not deductible. Where can i get 2012 tax forms Jerry pays $199 a day for a double room. Where can i get 2012 tax forms A single room costs $149 a day. Where can i get 2012 tax forms He can deduct the total cost of driving his car to and from Chicago, but only $149 a day for his hotel room. Where can i get 2012 tax forms If he uses public transportation, he can deduct only his fare. Where can i get 2012 tax forms Meals You can deduct the cost of meals in either of the following situations. Where can i get 2012 tax forms It is necessary for you to stop for substantial sleep or rest to properly perform your duties while traveling away from home on business. Where can i get 2012 tax forms The meal is business-related entertainment. Where can i get 2012 tax forms Business-related entertainment is discussed in chapter 2 . Where can i get 2012 tax forms The following discussion deals only with meals that are not business-related entertainment. Where can i get 2012 tax forms Lavish or extravagant. Where can i get 2012 tax forms   You cannot deduct expenses for meals that are lavish or extravagant. Where can i get 2012 tax forms An expense is not considered lavish or extravagant if it is reasonable based on the facts and circumstances. Where can i get 2012 tax forms 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. Where can i get 2012 tax forms 50% limit on meals. Where can i get 2012 tax forms   You can figure your meals expense using either of the following methods. Where can i get 2012 tax forms Actual cost. Where can i get 2012 tax forms The standard meal allowance. Where can i get 2012 tax forms Both of these methods are explained below. Where can i get 2012 tax forms But, regardless of the method you use, you generally can deduct only 50% of the unreimbursed cost of your meals. Where can i get 2012 tax forms   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. Where can i get 2012 tax forms If you are not reimbursed, the 50% limit applies whether the unreimbursed meal expense is for business travel or business entertainment. Where can i get 2012 tax forms Chapter 2 discusses the 50% Limit in more detail, and chapter 6 discusses accountable and nonaccountable plans. Where can i get 2012 tax forms 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. Where can i get 2012 tax forms If you use this method, you must keep records of your actual cost. Where can i get 2012 tax forms Standard Meal Allowance Generally, you can use the “standard meal allowance” method as an alternative to the actual cost method. Where can i get 2012 tax forms 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. Where can i get 2012 tax forms The set amount varies depending on where and when you travel. Where can i get 2012 tax forms In this publication, “standard meal allowance” refers to the federal rate for M&IE, discussed later under Amount of standard meal allowance . Where can i get 2012 tax forms If you use the standard meal allowance, you still must keep records to prove the time, place, and business purpose of your travel. Where can i get 2012 tax forms See the recordkeeping rules for travel in chapter 5 . Where can i get 2012 tax forms Incidental expenses. Where can i get 2012 tax forms   The term “incidental expenses” means fees and tips given to porters, baggage carriers, hotel staff, and staff on ships. Where can i get 2012 tax forms   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. Where can i get 2012 tax forms Incidental-expenses-only method. Where can i get 2012 tax forms   You can use an optional method (instead of actual cost) for deducting incidental expenses only. Where can i get 2012 tax forms The amount of the deduction is $5 a day. Where can i get 2012 tax forms You can use this method only if you did not pay or incur any meal expenses. Where can i get 2012 tax forms You cannot use this method on any day that you use the standard meal allowance. Where can i get 2012 tax forms This method is subject to the proration rules for partial days. Where can i get 2012 tax forms See Travel for days you depart and return , later in this chapter. Where can i get 2012 tax forms Note. Where can i get 2012 tax forms The incidental-expenses-only method is not subject to the 50% limit discussed below. Where can i get 2012 tax forms Federal employees should refer to the Federal Travel Regulations at www. Where can i get 2012 tax forms gsa. Where can i get 2012 tax forms gov. Where can i get 2012 tax forms 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. Where can i get 2012 tax forms 50% limit may apply. Where can i get 2012 tax forms   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. Where can i get 2012 tax forms 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. Where can i get 2012 tax forms The 50% limit is discussed in more detail in chapter 2, and accountable and nonaccountable plans are discussed in chapter 6. Where can i get 2012 tax forms There is no optional standard lodging amount similar to the standard meal allowance. Where can i get 2012 tax forms Your allowable lodging expense deduction is your actual cost. Where can i get 2012 tax forms Who can use the standard meal allowance. Where can i get 2012 tax forms   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. Where can i get 2012 tax forms Use of the standard meal allowance for other travel. Where can i get 2012 tax forms   You can use the standard meal allowance to figure your meal expenses when you travel in connection with investment and other income-producing property. Where can i get 2012 tax forms You can also use it to figure your meal expenses when you travel for qualifying educational purposes. Where can i get 2012 tax forms You cannot use the standard meal allowance to figure the cost of your meals when you travel for medical or charitable purposes. Where can i get 2012 tax forms Amount of standard meal allowance. Where can i get 2012 tax forms   The standard meal allowance is the federal M&IE rate. Where can i get 2012 tax forms For travel in 2013, the rate for most small localities in the United States is $46 a day. Where can i get 2012 tax forms    Most major cities and many other localities in the United States are designated as high-cost areas, qualifying for higher standard meal allowances. Where can i get 2012 tax forms    You can find this information (organized by state) on the Internet at www. Where can i get 2012 tax forms gsa. Where can i get 2012 tax forms gov/perdiem. Where can i get 2012 tax forms Enter a zip code or select a city and state for the per diem rates for the current fiscal year. Where can i get 2012 tax forms Per diem rates for prior fiscal years are available by using the drop down menu under “Search by State. Where can i get 2012 tax forms ”   Per diem rates are listed by the Federal government's fiscal year which runs from October 1 to September 30. Where can i get 2012 tax forms 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. Where can i get 2012 tax forms   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. Where can i get 2012 tax forms If you work in the transportation industry, however, see Special rate for transportation workers , later. Where can i get 2012 tax forms Standard meal allowance for areas outside the continental United States. Where can i get 2012 tax forms   The standard meal allowance rates above do not apply to travel in Alaska, Hawaii, or any other location outside the continental United States. Where can i get 2012 tax forms The Department of Defense establishes per diem rates for Alaska, Hawaii, Puerto Rico, American Samoa, Guam, Midway, the Northern Mariana Islands, the U. Where can i get 2012 tax forms S. Where can i get 2012 tax forms Virgin Islands, Wake Island, and other non-foreign areas outside the continental United States. Where can i get 2012 tax forms The Department of State establishes per diem rates for all other foreign areas. Where can i get 2012 tax forms    You can access per diem rates for non-foreign areas outside the continental United States at: www. Where can i get 2012 tax forms defensetravel. Where can i get 2012 tax forms dod. Where can i get 2012 tax forms mil/site/perdiemCalc. Where can i get 2012 tax forms cfm. Where can i get 2012 tax forms You can access all other foreign per diem rates at: www. Where can i get 2012 tax forms state. Where can i get 2012 tax forms gov/travel/. Where can i get 2012 tax forms Click on “Travel Per Diem Allowances for Foreign Areas,” under “Foreign Per Diem Rates” to obtain the latest foreign per diem rates. Where can i get 2012 tax forms Special rate for transportation workers. Where can i get 2012 tax forms   You can use a special standard meal allowance if you work in the transportation industry. Where can i get 2012 tax forms 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. Where can i get 2012 tax forms If this applies to you, you can claim a standard meal allowance of $59 a day ($65 for travel outside the continental United States). Where can i get 2012 tax forms   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. Where can i get 2012 tax forms 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. Where can i get 2012 tax forms Travel for days you depart and return. Where can i get 2012 tax forms   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). Where can i get 2012 tax forms You can do so by one of two methods. Where can i get 2012 tax forms Method 1: You can claim 3/4 of the standard meal allowance. Where can i get 2012 tax forms Method 2: You can prorate using any method that you consistently apply and that is in accordance with reasonable business practice. Where can i get 2012 tax forms Example. Where can i get 2012 tax forms Jen is employed in New Orleans as a convention planner. Where can i get 2012 tax forms In March, her employer sent her on a 3-day trip to Washington, DC, to attend a planning seminar. Where can i get 2012 tax forms She left her home in New Orleans at 10 a. Where can i get 2012 tax forms m. Where can i get 2012 tax forms on Wednesday and arrived in Washington, DC, at 5:30 p. Where can i get 2012 tax forms m. Where can i get 2012 tax forms After spending two nights there, she flew back to New Orleans on Friday and arrived back home at 8:00 p. Where can i get 2012 tax forms m. Where can i get 2012 tax forms Jen's employer gave her a flat amount to cover her expenses and included it with her wages. Where can i get 2012 tax forms 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. Where can i get 2012 tax forms Under Method 2, Jen could also use any method that she applies consistently and that is in accordance with reasonable business practice. Where can i get 2012 tax forms 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. Where can i get 2012 tax forms Travel in the United States The following discussion applies to travel in the United States. Where can i get 2012 tax forms For this purpose, the United States includes the 50 states and the District of Columbia. Where can i get 2012 tax forms 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. Where can i get 2012 tax forms See Part of Trip Outside the United States , later. Where can i get 2012 tax forms Trip Primarily for Business You can deduct all of your travel expenses if your trip was entirely business related. Where can i get 2012 tax forms 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. Where can i get 2012 tax forms These expenses include the travel costs of getting to and from your business destination and any business-related expenses at your business destination. Where can i get 2012 tax forms Example. Where can i get 2012 tax forms You work in Atlanta and take a business trip to New Orleans in May. Where can i get 2012 tax forms Your business travel totals 850 miles round trip. Where can i get 2012 tax forms On your way, you stop in Mobile to visit your parents. Where can i get 2012 tax forms You spend $2,120 for the 9 days you are away from home for travel, meals, lodging, and other travel expenses. Where can i get 2012 tax forms If you had not stopped in Mobile, you would have been gone only 6 days, and your total cost would have been $1,820. Where can i get 2012 tax forms You can deduct $1,820 for your trip, including the cost of round-trip transportation to and from New Orleans. Where can i get 2012 tax forms The deduction for your meals is subject to the 50% limit on meals mentioned earlier. Where can i get 2012 tax forms 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. Where can i get 2012 tax forms However, you can deduct any expenses you have while at your destination that are directly related to your business. Where can i get 2012 tax forms 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. Where can i get 2012 tax forms 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. Where can i get 2012 tax forms 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. Where can i get 2012 tax forms For the part of your trip that is inside the United States, use the rules for travel in the United States. Where can i get 2012 tax forms Travel outside the United States does not include travel from one point in the United States to another point in the United States. Where can i get 2012 tax forms The following discussion can help you determine whether your trip was entirely within the United States. Where can i get 2012 tax forms Public transportation. Where can i get 2012 tax forms   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. Where can i get 2012 tax forms 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 . Where can i get 2012 tax forms Example. Where can i get 2012 tax forms You fly from New York to Puerto Rico with a scheduled stop in Miami. Where can i get 2012 tax forms You return to New York nonstop. Where can i get 2012 tax forms 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. Where can i get 2012 tax forms Because there are no scheduled stops between Puerto Rico and New York, all of the return trip is outside the United States. Where can i get 2012 tax forms Private car. Where can i get 2012 tax forms   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. Where can i get 2012 tax forms Example. Where can i get 2012 tax forms You travel by car from Denver to Mexico City and return. Where can i get 2012 tax forms 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. Where can i get 2012 tax forms The rules under Travel Outside the United States apply to your trip from the border to Mexico City and back to the border. Where can i get 2012 tax forms 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. Where can i get 2012 tax forms For this purpose, the United States includes the 50 states and the District of Columbia. Where can i get 2012 tax forms 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. Where can i get 2012 tax forms 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. Where can i get 2012 tax forms Travel entirely for business. Where can i get 2012 tax forms   If you travel outside the United States and you spend the entire time on business activities, you can deduct all of your travel expenses. Where can i get 2012 tax forms Travel considered entirely for business. Where can i get 2012 tax forms   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. Where can i get 2012 tax forms Exception 1 - No substantial control. Where can i get 2012 tax forms   Your trip is considered entirely for business if you did not have substantial control over arranging the trip. Where can i get 2012 tax forms The fact that you control the timing of your trip does not, by itself, mean that you have substantial control over arranging your trip. Where can i get 2012 tax forms   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. Where can i get 2012 tax forms    “Related to your employer” is defined later in chapter 6 under Per Diem and Car Allowances . Where can i get 2012 tax forms   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. Where can i get 2012 tax forms   A self-employed person generally has substantial control over arranging business trips. Where can i get 2012 tax forms Exception 2 - Outside United States no more than a week. Where can i get 2012 tax forms   Your trip is considered entirely for business if you were outside the United States for a week or less, combining business and nonbusiness activities. Where can i get 2012 tax forms One week means 7 consecutive days. Where can i get 2012 tax forms 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. Where can i get 2012 tax forms Example. Where can i get 2012 tax forms You traveled to Brussels primarily for business. Where can i get 2012 tax forms You left Denver on Tuesday and flew to New York. Where can i get 2012 tax forms On Wednesday, you flew from New York to Brussels, arriving the next morning. Where can i get 2012 tax forms On Thursday and Friday, you had business discussions, and from Saturday until Tuesday, you were sightseeing. Where can i get 2012 tax forms You flew back to New York, arriving Wednesday afternoon. Where can i get 2012 tax forms On Thursday, you flew back to Denver. Where can i get 2012 tax forms 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. Where can i get 2012 tax forms This is because the day you depart does not count as a day outside the United States. Where can i get 2012 tax forms You can deduct your cost of the round-trip flight between Denver and Brussels. Where can i get 2012 tax forms You can also deduct the cost of your stay in Brussels for Thursday and Friday while you conducted business. Where can i get 2012 tax forms However, you cannot deduct the cost of your stay in Brussels from Saturday through Tuesday because those days were spent on nonbusiness activities. Where can i get 2012 tax forms Exception 3 - Less than 25% of time on personal activities. Where can i get 2012 tax forms   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. Where can i get 2012 tax forms For this purpose, count both the day your trip began and the day it ended. Where can i get 2012 tax forms Example. Where can i get 2012 tax forms You flew from Seattle to Tokyo, where you spent 14 days on business and 5 days on personal matters. Where can i get 2012 tax forms You then flew back to Seattle. Where can i get 2012 tax forms You spent 1 day flying in each direction. Where can i get 2012 tax forms 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. Where can i get 2012 tax forms 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. Where can i get 2012 tax forms Exception 4 - Vacation not a major consideration. Where can i get 2012 tax forms   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. Where can i get 2012 tax forms 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. Where can i get 2012 tax forms You can only deduct the business portion of your cost of getting to and from your destination. Where can i get 2012 tax forms You must allocate the costs between your business and other activities to determine your deductible amount. Where can i get 2012 tax forms See Travel allocation rules , later. Where can i get 2012 tax forms 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 . Where can i get 2012 tax forms In those cases, you can deduct the total cost of getting to and from your destination. Where can i get 2012 tax forms Travel allocation rules. Where can i get 2012 tax forms   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. Where can i get 2012 tax forms The days you depart from and return to the United States are both counted as days outside the United States. Where can i get 2012 tax forms   To figure the deductible amount of your round-trip travel expenses, use the following fraction. Where can i get 2012 tax forms The numerator (top number) is the total number of business days outside the United States. Where can i get 2012 tax forms The denominator (bottom number) is the total number of business and nonbusiness days of travel. Where can i get 2012 tax forms Counting business days. Where can i get 2012 tax forms   Your business days include transportation days, days your presence was required, days you spent on business, and certain weekends and holidays. Where can i get 2012 tax forms Transportation day. Where can i get 2012 tax forms   Count as a business day any day you spend traveling to or from a business destination. Where can i get 2012 tax forms 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. Where can i get 2012 tax forms Extra days for side trips or nonbusiness activities cannot be counted as business days. Where can i get 2012 tax forms Presence required. Where can i get 2012 tax forms   Count as a business day any day your presence is required at a particular place for a specific business purpose. Where can i get 2012 tax forms Count it as a business day even if you spend most of the day on nonbusiness activities. Where can i get 2012 tax forms Day spent on business. Where can i get 2012 tax forms   If your principal activity during working hours is the pursuit of your trade or business, count the day as a business day. Where can i get 2012 tax forms Also, count as a business day any day you are prevented from working because of circumstances beyond your control. Where can i get 2012 tax forms Certain weekends and holidays. Where can i get 2012 tax forms   Count weekends, holidays, and other necessary standby days as business days if they fall between business days. Where can i get 2012 tax forms 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. Where can i get 2012 tax forms Example 1. Where can i get 2012 tax forms Your tax home is New York City. Where can i get 2012 tax forms You travel to Quebec, where you have a business appointment on Friday. Where can i get 2012 tax forms You have another appointment on the following Monday. Where can i get 2012 tax forms Because your presence was required on both Friday and Monday, they are business days. Where can i get 2012 tax forms Because the weekend is between business days, Saturday and Sunday are counted as business days. Where can i get 2012 tax forms This is true even though you use the weekend for sightseeing, visiting friends, or other nonbusiness activity. Where can i get 2012 tax forms Example 2. Where can i get 2012 tax forms 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. Where can i get 2012 tax forms Nonbusiness activity on the way to or from your business destination. Where can i get 2012 tax forms   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. Where can i get 2012 tax forms   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. Where can i get 2012 tax forms   You determine the nonbusiness portion of that expense by multiplying it by a fraction. Where can i get 2012 tax forms 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. Where can i get 2012 tax forms Example. Where can i get 2012 tax forms You live in New York. Where can i get 2012 tax forms On May 4 you flew to Paris to attend a business conference that began on May 5. Where can i get 2012 tax forms The conference ended at noon on May 14. Where can i get 2012 tax forms 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. Where can i get 2012 tax forms The primary purpose for the trip was to attend the conference. Where can i get 2012 tax forms If you had not stopped in Dublin, you would have arrived home the evening of May 14. Where can i get 2012 tax forms You do not meet any of the exceptions that would allow you to consider your travel entirely for business. Where can i get 2012 tax forms May 4 through May 14 (11 days) are business days and May 15 through May 21 (7 days) are nonbusiness days. Where can i get 2012 tax forms You can deduct the cost of your meals (subject to the 50% limit), lodging, and other business-related travel expenses while in Paris. Where can i get 2012 tax forms You cannot deduct your expenses while in Dublin. Where can i get 2012 tax forms You also cannot deduct 7/18 of what it would have cost you to travel round-trip between New York and Dublin. Where can i get 2012 tax forms 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. Where can i get 2012 tax forms Round-trip airfare from New York to Dublin would have been $1,250. Where can i get 2012 tax forms 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). Where can i get 2012 tax forms Your deductible air travel expense is $1,364 ($1,850 − $486). Where can i get 2012 tax forms Nonbusiness activity at, near, or beyond business destination. Where can i get 2012 tax forms   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. Where can i get 2012 tax forms   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. Where can i get 2012 tax forms   You determine the nonbusiness portion of that expense by multiplying it by a fraction. Where can i get 2012 tax forms 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. Where can i get 2012 tax forms   None of your travel expenses for nonbusiness activities at, near, or beyond your business destination are deductible. Where can i get 2012 tax forms Example. Where can i get 2012 tax forms 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. Where can i get 2012 tax forms You cannot deduct any part of the cost of your trip from Paris to Venice and return to Paris. Where can i get 2012 tax forms In addition, you cannot deduct 7/18 of the airfare and other expenses from New York to Paris and back to New York. Where can i get 2012 tax forms 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. Where can i get 2012 tax forms (Assume these expenses total $4,939. Where can i get 2012 tax forms ) 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. Where can i get 2012 tax forms Other methods. Where can i get 2012 tax forms   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. Where can i get 2012 tax forms 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. Where can i get 2012 tax forms 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. Where can i get 2012 tax forms Example. Where can i get 2012 tax forms The university from which you graduated has a continuing education program for members of its alumni association. Where can i get 2012 tax forms 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. Where can i get 2012 tax forms However, none of the conferences are directed toward specific occupations or professions. Where can i get 2012 tax forms It is up to each participant to seek out specialists and organizational settings appropriate to his or her occupational interests. Where can i get 2012 tax forms 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. Where can i get 2012 tax forms These sessions are composed of a variety of activities including workshops, mini-lectures, role playing, skill development, and exercises. Where can i get 2012 tax forms Professional conference directors schedule and conduct the sessions. Where can i get 2012 tax forms Participants can choose those sessions they wish to attend. Where can i get 2012 tax forms You can participate in this program since you are a member of the alumni association. Where can i get 2012 tax forms You and your family take one of the trips. Where can i get 2012 tax forms You spend about 2 hours at each of the planned sessions. Where can i get 2012 tax forms The rest of the time you go touring and sightseeing with your family. Where can i get 2012 tax forms The trip lasts less than 1 week. Where can i get 2012 tax forms Your travel expenses for the trip are not deductible since the trip was primarily a vacation. Where can i get 2012 tax forms 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. Where can i get 2012 tax forms These expenses should be specifically stated in your records to ensure proper allocation of your deductible business expenses. Where can i get 2012 tax forms 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. Where can i get 2012 tax forms The limit is twice the highest federal per diem rate allowable at the time of your travel. Where can i get 2012 tax forms (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. Where can i get 2012 tax forms ) Daily limit on luxury water travel. Where can i get 2012 tax forms   The highest federal per diem rate allowed and the daily limit for luxury water travel in 2013 is shown in the following table. Where can i get 2012 tax forms   2013 Dates Highest Federal Per Diem Daily Limit on Luxury Water Travel   Jan. Where can i get 2012 tax forms 1 – Mar. Where can i get 2012 tax forms 31 $367 $734   Apr. Where can i get 2012 tax forms 1 – June 30 312 624   July 1 – Aug. Where can i get 2012 tax forms 31 310 620   Sept. Where can i get 2012 tax forms 1 – Sept. Where can i get 2012 tax forms 30 366 732   Oct. Where can i get 2012 tax forms 1 – Dec. Where can i get 2012 tax forms 31 374 748 Example. Where can i get 2012 tax forms Caroline, a travel agent, traveled by ocean liner from New York to London, England, on business in May. Where can i get 2012 tax forms Her expense for the 6-day cruise was $5,200. Where can i get 2012 tax forms Caroline's deduction for the cruise cannot exceed $3,744 (6 days × $624 daily limit). Where can i get 2012 tax forms Meals and entertainment. Where can i get 2012 tax forms   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. Where can i get 2012 tax forms For a discussion of the 50% Limit , see chapter 2. Where can i get 2012 tax forms Example. Where can i get 2012 tax forms In the previous example, Caroline's luxury water travel had a total cost of $5,200. Where can i get 2012 tax forms Of that amount, $3,700 was separately stated as meals and entertainment. Where can i get 2012 tax forms Caroline, who is self-employed, is not reimbursed for any of her travel expenses. Where can i get 2012 tax forms Caroline figures her deductible travel expenses as follows. Where can i get 2012 tax forms Meals and entertainment $3,700   50% limit × . Where can i get 2012 tax forms 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. Where can i get 2012 tax forms Not separately stated. Where can i get 2012 tax forms   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. Where can i get 2012 tax forms 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. Where can i get 2012 tax forms See Cruise Ships under Conventions. Where can i get 2012 tax forms Conventions You can deduct your travel expenses when you attend a convention if you can show that your attendance benefits your trade or business. Where can i get 2012 tax forms You cannot deduct the travel expenses for your family. Where can i get 2012 tax forms If the convention is for investment, political, social, or other purposes unrelated to your trade or business, you cannot deduct the expenses. Where can i get 2012 tax forms Your appointment or election as a delegate does not, in itself, determine whether you can deduct travel expenses. Where can i get 2012 tax forms You can deduct your travel expenses only if your attendance is connected to your own trade or business. Where can i get 2012 tax forms Convention agenda. Where can i get 2012 tax forms   The convention agenda or program generally shows the purpose of the convention. Where can i get 2012 tax forms 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. Where can i get 2012 tax forms 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. Where can i get 2012 tax forms 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. Where can i get 2012 tax forms See Reasonableness test , later. Where can i get 2012 tax forms 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 . Where can i get 2012 tax forms North American area. Where can i get 2012 tax forms   The North American area includes the following locations. Where can i get 2012 tax forms 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. Where can i get 2012 tax forms S. Where can i get 2012 tax forms Virgin Islands Jamaica Wake Island Jarvis Island   The North American area also includes U. Where can i get 2012 tax forms S. Where can i get 2012 tax forms islands, cays, and reefs that are possessions of the United States and not part of the fifty states or the District of Columbia. Where can i get 2012 tax forms Reasonableness test. Where can i get 2012 tax forms   The following factors are taken into account to determine if it was reasonable to hold the meeting outside the North American area. Where can i get 2012 tax forms The purpose of the meeting and the activities taking place at the meeting. Where can i get 2012 tax forms The purposes and activities of the sponsoring organizations or groups. Where can i get 2012 tax forms 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. Where can i get 2012 tax forms Other relevant factors you may present. Where can i get 2012 tax forms 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. Where can i get 2012 tax forms All ships that sail are considered cruise ships. Where can i get 2012 tax forms You can deduct these expenses only if all of the following requirements are met. Where can i get 2012 tax forms The convention, seminar, or meeting is directly related to your trade or business. Where can i get 2012 tax forms The cruise ship is a vessel registered in the United States. Where can i get 2012 tax forms All of the cruise ship's ports of call are in the United States or in possessions of the United States. Where can i get 2012 tax forms 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. Where can i get 2012 tax forms 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. Where can i get 2012 tax forms Prev  Up  Next   Home   More Online Publications
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Top 10 Tax Time Tips from the IRS

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IRS Tax Tip 2014-40, March 25, 2014                                                  

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

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

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

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

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

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

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

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

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

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

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

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Page Last Reviewed or Updated: 27-Mar-2014

The Where Can I Get 2012 Tax Forms

Where can i get 2012 tax forms 28. Where can i get 2012 tax forms   Deducciones Misceláneas Table of Contents Qué Hay de Nuevo Introduction Useful Items - You may want to see: Deducciones Sujetas al Límite del 2%Gastos del Empleado no Reembolsados (Línea 21) Costos de la Preparación de la Declaración de Impuestos (Línea 22) Otros Gastos (Línea 23) Deducciones no Sujetas al Límite del 2%Lista de Deducciones Gastos no DeduciblesLista de Gastos no Deducibles Qué Hay de Nuevo Tarifa estándar por milla. Where can i get 2012 tax forms  La tarifa para uso comercial de un vehículo en 2013 es 56½ centavos por milla. Where can i get 2012 tax forms Introduction Este capítulo explica qué gastos pueden declararse como deducciones detalladas misceláneas en el Anexo A (Formulario 1040). Where can i get 2012 tax forms Usted tendrá que reducir por el 2% de su ingreso bruto ajustado el total de la mayoría de las deducciones misceláneas detalladas. Where can i get 2012 tax forms Este capítulo trata los siguientes temas: Deducciones sujetas al límite del 2%. Where can i get 2012 tax forms Deducciones no sujetas al límite del 2%. Where can i get 2012 tax forms Gastos que no se pueden deducir. Where can i get 2012 tax forms Tiene que guardar documentación para verificar sus deducciones. Where can i get 2012 tax forms Debe guardar sus recibos, cheques cancelados, cheques sustitutivos, estados de cuentas financieras y otros documentos comprobantes. Where can i get 2012 tax forms Si desea obtener más información sobre el mantenimiento de documentación, obtenga la Publicación 552, Recordkeeping for Individuals (Mantenimiento de documentación para personas físicas), en inglés. Where can i get 2012 tax forms Useful Items - You may want to see: Publicación 463 Travel, Entertainment, Gift, and Car Expenses (Gastos de viaje, entretenimiento, regalos y automóvil), en inglés 525 Taxable and Nontaxable Income (El ingreso tributable y no tributable), en inglés 529 Miscellaneous Deductions (Deducciones misceláneas), en inglés 535 Business Expenses (Gastos de negocios), en inglés 587 Business Use of Your Home (Including Use by Daycare Providers) (Uso de su domicilio para propósitos comerciales (incluyendo el uso por proveedores de cuidado infantil)), en inglés 946 How To Depreciate Property (Cómo depreciar la propiedad), en inglés Formulario (e Instrucciones) Anexo A (Formulario 1040) Itemized Deductions (Deducciones detalladas), en inglés 2106 Employee Business Expenses (Gastos de negocio del empleado), en inglés 2106-EZ Unreimbursed Employee Business Expenses (Gastos de negocio del empleado no reembolsados), en inglés Deducciones Sujetas al Límite del 2% Usted puede deducir ciertos gastos como deducciones detalladas misceláneas en el Anexo A (Formulario 1040). Where can i get 2012 tax forms Puede deducir la parte de sus gastos que supere al 2% de su ingreso bruto ajustado. Where can i get 2012 tax forms Se calcula la deducción en el Anexo A; restando el 2% de sus ingresos brutos ajustados del total de estos gastos. Where can i get 2012 tax forms Su ingreso bruto ajustado es la cifra escrita en la línea 38 del Formulario 1040. Where can i get 2012 tax forms Por lo general, se aplica el límite del 2% después de aplicar los demás límites de deducciones. Where can i get 2012 tax forms Por ejemplo, el límite del 50% (o del 80%) sobre comidas y entretenimiento relacionados con los negocios (explicado en el capítulo 26) se aplica antes de aplicar el límite del 2%. Where can i get 2012 tax forms Las deducciones sujetas al límite del 2% se explican aquí de acuerdo con las tres categorías en las cuales los declara en el Anexo A (Formulario 1040): Gastos del empleado no reembolsados (línea 21). Where can i get 2012 tax forms Costos de la preparación de la declaración de impuestos (línea 22). Where can i get 2012 tax forms Otros gastos (línea 23). Where can i get 2012 tax forms Gastos del Empleado no Reembolsados (Línea 21) Generalmente, uno puede deducir en la línea 21 del Anexo A (Formulario 1040) los gastos del empleado no reembolsados que: Pague o en los que incurra durante el año tributario, Sean necesarios para llevar a cabo su oficio o negocio como empleado y Sean ordinarios y necesarios. Where can i get 2012 tax forms Un gasto es “ordinario” si es común y aceptado en su oficio, negocio o profesión. Where can i get 2012 tax forms Un gasto es necesario si es adecuado y útil para su negocio. Where can i get 2012 tax forms Un gasto no tiene que ser obligatorio para considerarse necesario. Where can i get 2012 tax forms A continuación se indican algunos ejemplos de gastos del empleado no reembolsados. Where can i get 2012 tax forms Después de la lista encontrará otros ejemplos de gastos del empleado no reembolsados. Where can i get 2012 tax forms Deudas incobrables incurridas por un empleado en la ejecución de su trabajo. Where can i get 2012 tax forms Educación relacionada con el trabajo. Where can i get 2012 tax forms (Vea el capítulo 27). Where can i get 2012 tax forms Honorarios legales relacionados con su trabajo. Where can i get 2012 tax forms Licencias y tarifas reglamentarias. Where can i get 2012 tax forms Primas de seguro contra negligencia profesional. Where can i get 2012 tax forms Exámenes médicos requeridos por un empleador. Where can i get 2012 tax forms Impuestos sobre una profesión u ocupación. Where can i get 2012 tax forms Pasaporte para un viaje de negocios. Where can i get 2012 tax forms Suscripciones a revistas profesionales y de industria relacionadas con su trabajo. Where can i get 2012 tax forms Viajes, transporte, entretenimiento y regalos relacionados con su trabajo. Where can i get 2012 tax forms (Vea el capítulo 26). Where can i get 2012 tax forms Seguro de Responsabilidad Comercial Puede deducir las primas de seguro que pagó para protegerse contra responsabilidad personal por actos ilícitos en el trabajo. Where can i get 2012 tax forms Daños por Incumplimiento de Contrato de Empleo Si deja de cumplir con un contrato de empleo, puede deducir los daños que pague a su antiguo empleador que sean atribuibles a la paga que había recibido de ese empleador. Where can i get 2012 tax forms Depreciación de Computadoras Puede declarar una deducción por depreciación de una computadora que usted usa en el trabajo como empleado si su uso: Es para conveniencia de su empleador y Se requiere como una condición de su empleo. Where can i get 2012 tax forms Para obtener información acerca de las reglas y excepciones a las reglas que afectan las deducciones permitidas por una computadora en su casa, vea la Publicación 529, en inglés. Where can i get 2012 tax forms Cuotas a Cámaras de Comercio y Asociaciones Profesionales Es posible que pueda deducir cuotas pagadas a organizaciones profesionales (como asociaciones de abogados y asociaciones médicas) y a cámaras de comercio y organizaciones parecidas, si la afiliación le ayuda a realizar los deberes de su trabajo. Where can i get 2012 tax forms Estas organizaciones incluyen: Juntas comerciales, Asociaciones comerciales, Organizaciones cívicas o de servicios públicos, Juntas de bienes raíces y Asociaciones profesionales. Where can i get 2012 tax forms Actividades políticas y de cabildeo. Where can i get 2012 tax forms   Quizás no pueda deducir la parte de sus cuotas destinada a ciertas actividades políticas y de cabildeo. Where can i get 2012 tax forms Vea Cuotas usadas para cabildeo bajo Gastos no Deducibles, más adelante. Where can i get 2012 tax forms Gastos del Educador Si en el año 2013 usted era un educador que reunía los requisitos, usted puede deducir hasta $250 de gastos calificados que usted pagó en el año 2013 como ajuste a los ingresos brutos, en la línea 23 del Formulario 1040, en vez de una deducción detallada miscelánea. Where can i get 2012 tax forms Si presenta el Formluario 1040A, usted podría deducir estos gastos en la línea 16. Where can i get 2012 tax forms Si usted y su cónyuge están presentando una declaración conjunta y ambos fueron educadores calificados, la deducción máxima es $500. Where can i get 2012 tax forms No obstante, ninguno puede deducir más de $250 como gastos calificados. Where can i get 2012 tax forms Oficina en el Domicilio Si de manera habitual, usted usa una parte de su domicilio exclusivamente para propósitos comerciales, tal vez pueda deducir una parte de los gastos de operación y depreciación de su domicilio. Where can i get 2012 tax forms Puede reclamar esta deducción por el uso comercial de una parte de su domicilio sólo si utiliza esa parte habitual y exclusivamente: Como el lugar principal de negocios para algún oficio o negocio, Como lugar para reunirse o recibir a sus pacientes o clientes en el transcurso normal de su oficio o negocio o En el caso de un edificio separado no conectado a su domicilio, si lo usa para fines de su oficio o negocio. Where can i get 2012 tax forms Dicho uso comercial, habitual y exclusivo tiene que ser para conveniencia de su empleador y no sólo adecuado y útil para su propio trabajo. Where can i get 2012 tax forms Vea la Publicación 587, en inglés, para obtener información más detallada y una hoja de trabajo. Where can i get 2012 tax forms Gastos Relacionados con la Búsqueda de Empleo Puede deducir determinados gastos que tenga al buscar un nuevo trabajo en su profesión actual, incluso si no lo consigue. Where can i get 2012 tax forms Pero no puede deducir estos gastos si: Busca trabajo en una nueva profesión, Hubo una pausa considerable entre el término de su último trabajo y la búsqueda de un trabajo nuevo o Busca trabajo por primera vez. Where can i get 2012 tax forms Cuotas de agencias de colocación y empleo. Where can i get 2012 tax forms   Puede deducir cuotas que pague a agencias de colocación y empleo que usa como parte de su búsqueda de trabajo en su profesión actual. Where can i get 2012 tax forms Si el empleador le devuelve dinero. Where can i get 2012 tax forms   Si, en un año posterior, su empleador le devuelve el dinero de las cuotas de agencias de empleo, usted tiene que incluir la cantidad que reciba en sus ingresos brutos hasta que llegue al total del beneficio tributario que recibió en el año anterior. Where can i get 2012 tax forms (Vea Recuperaciones de Fondos en el capítulo 12). Where can i get 2012 tax forms Si el empleador le paga a la agencia de empleo. Where can i get 2012 tax forms   Si su empleador paga las cuotas directamente a la agencia de empleo y usted no es responsable de pagarlas, no puede incluirlas en sus ingresos brutos. Where can i get 2012 tax forms Currículum vitae. Where can i get 2012 tax forms   Puede deducir lo que gaste para preparar o enviar por correo copias de un currículum vitae a posibles empleadores siempre que busca un trabajo nuevo en su profesión actual. Where can i get 2012 tax forms Gastos de viaje y transporte. Where can i get 2012 tax forms   Si viaja a algún lugar y durante su estadía busca un trabajo nuevo en su profesión actual, tal vez pueda deducir los gastos de viaje de ida y vuelta al lugar. Where can i get 2012 tax forms Puede deducir los gastos de viaje si el viaje se realizó principalmente para buscar un trabajo nuevo. Where can i get 2012 tax forms Es importante saber qué parte del tiempo dedique a actividades personales y qué parte del tiempo dedique a buscar trabajo para determinar si el viaje se hizo principalmente por motivos personales o para buscar un trabajo nuevo. Where can i get 2012 tax forms   Incluso si no puede deducir los gastos de viaje de ida y vuelta al lugar, puede deducir los gastos de buscar trabajo nuevo en su profesión actual que incurra mientras se encuentra en dicho lugar. Where can i get 2012 tax forms   Puede optar por utilizar la tarifa estándar por milla para calcular los gastos de automóvil. Where can i get 2012 tax forms La tarifa correspondiente al año 2013 para uso comercial de un vehículo es 56½ centavos por milla. Where can i get 2012 tax forms Vea el capítulo 26 para más información. Where can i get 2012 tax forms Licencias y Tarifas Reglamentarias Puede deducir la cantidad que pague cada año a gobiernos estatales o locales por licencias y tarifas reglamentarias para su oficio, negocio o profesión. Where can i get 2012 tax forms Impuestos Incidentales al Trabajo Puede deducir un impuesto incidental al trabajo que una localidad le cobre a una tarifa fija por el privilegio de trabajar o realizar un negocio dentro de dicha localidad. Where can i get 2012 tax forms Si usted es empleado, puede reclamar impuestos incidentales al trabajo sólo como deducción miscelánea sujeta al límite del 2%; no puede reclamarlos como una deducción en otro lugar de su declaración. Where can i get 2012 tax forms Reintegro de un Pago de Asistencia Un “pago de asistencia” es aquel pago que se recibe de acuerdo con un plan del empleador para ayudar a los empleados que pierden su empleo debido a la falta de trabajo. Where can i get 2012 tax forms Si usted reintegra un pago de asistencia de suma global que recibió y había incluido en sus ingresos en un año anterior, puede deducir dicho reintegro. Where can i get 2012 tax forms Gastos de Investigación de un Profesor Universitario Si es profesor universitario, puede deducir los gastos de investigación, incluidos gastos de viaje y gastos en los que incurra por enseñar, dar conferencias o escribir y publicar temas relacionados directamente con su labor de enseñanza. Where can i get 2012 tax forms Tiene que haber comenzado la investigación como parte de los deberes de enseñanza que se esperan de un profesor y sin expectativas lucrativas además del sueldo. Where can i get 2012 tax forms No obstante, no puede deducir los costos de viajes como una forma de educación. Where can i get 2012 tax forms Herramientas Utilizadas en su Trabajo Por lo general, puede deducir los gastos por herramientas que usa en su trabajo si éstas se desgastan y se deshace de ellas dentro de 1 año después de la fecha de compra. Where can i get 2012 tax forms Puede depreciar el costo de las herramientas cuya vida sea mayor del año tributario. Where can i get 2012 tax forms Para obtener más información acerca de la depreciación, vea la Publicación 946, en inglés. Where can i get 2012 tax forms Cuotas y Gastos de Afiliación a un Sindicato Puede deducir cuotas y tarifas iniciales que pague para afiliarse a un sindicato. Where can i get 2012 tax forms También puede deducir contribuciones destinadas a los beneficios para miembros del sindicato desempleados. Where can i get 2012 tax forms No obstante, no puede deducir la parte de las contribuciones o aportaciones destinadas a los fondos para el pago de beneficios por enfermedad, accidente o fallecimiento. Where can i get 2012 tax forms Asimismo, no puede deducir aportaciones a un fondo de pensiones, incluso si el sindicato le exige que realice las aportaciones. Where can i get 2012 tax forms Tal vez no pueda deducir las cantidades que pague al sindicato si éstas están relacionadas con determinadas actividades políticas o de cabildeo. Where can i get 2012 tax forms Vea Gastos de Cabildeo bajo Gastos no Deducibles, más adelante. Where can i get 2012 tax forms Ropa de Trabajo y Uniformes Puede deducir el costo y mantenimiento de la ropa de trabajo si se cumplen los dos requisitos siguientes: Está obligado a usarlas como condición de empleo. Where can i get 2012 tax forms La ropa no es adecuada para uso cotidiano. Where can i get 2012 tax forms No es suficiente usar ropa distintiva. Where can i get 2012 tax forms Su empleador tiene que requerir específicamente esa ropa. Where can i get 2012 tax forms Tampoco es suficiente que, de hecho, no use su ropa de trabajo en otro lugar. Where can i get 2012 tax forms La ropa no puede servir para reemplazar su ropa habitual. Where can i get 2012 tax forms Algunos ejemplos de trabajadores que tal vez puedan deducir el costo y mantenimiento de la ropa de trabajo son: personas que realicen entregas, bomberos, proveedores de servicios de la salud, agentes encargados de mantener el orden público, carteros, atletas profesionales y trabajadores del transporte (aéreo, ferroviario, terrestre, etc. Where can i get 2012 tax forms ). Where can i get 2012 tax forms Los músicos y artistas pueden deducir el costo de la ropa y los accesorios de teatro si no son adecuados para su uso cotidiano. Where can i get 2012 tax forms Sin embargo, la ropa de trabajo que conste de un gorro blanco, camisa blanca o chaqueta blanca, overol (de pintor) blanco y zapatos de trabajo estándar, como la que debe usar un pintor en su trabajo por exigencia de su sindicato, no es distintiva en cuanto a carácter ni a la naturaleza del uniforme. Where can i get 2012 tax forms Igualmente, los costos de compra y mantenimiento de ropa de trabajo azul usada por un soldador a solicitud de un capataz no son deducibles. Where can i get 2012 tax forms Ropa de protección. Where can i get 2012 tax forms   Puede deducir el costo de la ropa de protección obligatoria en su trabajo, como zapatos o botas de seguridad, anteojos de seguridad, cascos y guantes de trabajo. Where can i get 2012 tax forms   Algunos ejemplos de trabajadores a los que quizás se les exija usar artículos de seguridad son: carpinteros, trabajadores del cemento, trabajadores de productos químicos, electricistas, tripulación de barcos de pesca, maquinistas, trabajadores de campos petrolíferos, fontaneros, técnicos en tuberías y conductores de camiones. Where can i get 2012 tax forms Uniformes militares. Where can i get 2012 tax forms   Generalmente, no puede deducir el costo de uniformes si está en servicio activo a tiempo completo en las Fuerzas Armadas. Where can i get 2012 tax forms Sin embargo, si es miembro en reserva de las Fuerzas Armadas, puede deducir el costo no reembolsado de su uniforme si los reglamentos militares exigen que su uso se limite a cuando esté en servicio como miembro en reserva. Where can i get 2012 tax forms Al calcular la deducción, tiene que deducir del costo la asignación no gravable que reciba por estos gastos. Where can i get 2012 tax forms   Si las reglas militares locales no le permiten que use uniformes de faena cuando no esté de servicio, puede deducir la cantidad por la cual el costo de compra y mantenimiento de estos uniformes sea superior a la asignación por uniforme que reciba. Where can i get 2012 tax forms   Puede deducir el costo de sus uniformes si es miembro del personal o profesorado civil de una escuela militar. Where can i get 2012 tax forms Costos de la Preparación de la Declaración de Impuestos (Línea 22) Generalmente, puede deducir los costos de la preparación de la declaración de impuestos en el año en el que los paga. Where can i get 2012 tax forms De este modo, en la declaración de impuestos de 2013, puede deducir los costos pagados en el año 2013 por la preparación de la declaración del año 2012. Where can i get 2012 tax forms Estos costos incluyen el costo de los programas de software de preparación de impuestos y publicaciones tributarias. Where can i get 2012 tax forms También incluyen todo costo que haya pagado por la presentación electrónica de su declaración. Where can i get 2012 tax forms Otros Gastos (Línea 23) Puede deducir otros gastos determinados como deducciones detalladas misceláneas sujetas al límite del 2%. Where can i get 2012 tax forms En la línea 23 del Anexo A (Formulario 1040), puede deducir gastos que paga para: Generar o cobrar ingresos que se tienen que incluir en sus ingresos brutos, Administrar, conservar o mantener en buen estado propiedad cuya finalidad es generar un ingreso de estas características o Determinar, impugnar, pagar o solicitar un reembolso de algún impuesto. Where can i get 2012 tax forms Puede deducir gastos que pague para los fines indicados en las secciones (1) y (2) anteriores sólo si están razonable y estrechamente relacionados con estos fines. Where can i get 2012 tax forms Algunos de estos gastos se explican más adelante. Where can i get 2012 tax forms Si los gastos que pague generan ingresos que sólo sean parcialmente tributables, vea Gastos de Ingresos Exentos de Impuestos más adelante, bajo Gastos no Deducibles. Where can i get 2012 tax forms Cargos de Tasación Puede deducir cargos de tasación si los paga para calcular una pérdida por hecho fortuito o el valor justo de mercado de una propiedad donada. Where can i get 2012 tax forms Pérdidas por Hecho Fortuito y Robo Puede deducir una pérdida por hecho fortuito o robo como una deducción detallada miscelánea sujeta al límite del 2% si utilizaba la propiedad dañada o robada para realizar servicios como empleado. Where can i get 2012 tax forms Primero declare la pérdida en la Sección B del Formulario 4684, Casualties and Thefts (Hechos fortuitos y robos), en inglés. Where can i get 2012 tax forms Es posible que también tenga que incluir la pérdida en el Formulario 4797, Sales of Business Property (Ventas de propiedades de negocios), también en inglés, si es que está obligado por otras razones a presentar ese formulario. Where can i get 2012 tax forms Para calcular su deducción, sume todas las pérdidas por hecho fortuito o robo de este tipo de propiedad que se incluyan en las líneas 32 y 38b del Formulario 4684, o la línea 18a del Formulario 4797, ambos en inglés. Where can i get 2012 tax forms Para información sobre otras pérdidas por hecho fortuito o robo, vea el capítulo 25. Where can i get 2012 tax forms Apoyo Administrativo y Alquiler de Oficina Puede deducir gastos de oficina, (por ejemplo apoyo administrativo y alquiler), que usted incurre con respecto a sus inversiones y al cobro de los ingresos tributables generados por las mismas. Where can i get 2012 tax forms Cargos de Tramitación por el Uso de una Tarjeta de Crédito o Débito Puede deducir el cargo administrativo que le cobra el tramitador de la tarjeta de crédito por efectuar un pago del impuesto sobre los ingresos (inclusive pagos del impuesto estimado) con tarjeta de crédito o débito. Where can i get 2012 tax forms Dichos cargos son deducibles en el año en que se paguen. Where can i get 2012 tax forms Depreciación de Computadora de Uso Doméstico Puede deducir la depreciación de su computadora de uso doméstico si la utiliza para generar ingresos (por ejemplo, para administrar sus inversiones que generen ingresos tributables). Where can i get 2012 tax forms Por lo general, tiene que depreciar la computadora según el método uniforme durante el período de recuperación del Sistema Alternativo de Depreciación (ADS, por sus siglas en inglés). Where can i get 2012 tax forms Si trabaja como empleado y también utiliza la computadora en ese trabajo, vea la Publicación 946, en inglés. Where can i get 2012 tax forms Deducciones que le Sobran de un Caudal Hereditario Si las deducciones totales de un caudal hereditario en su año tributario anterior son superiores a su ingreso bruto de ese año, los beneficiarios que heredan la propiedad pueden deducir la cantidad que le sobró en exceso. Where can i get 2012 tax forms No incluya las deducciones por la exención personal del caudal hereditario y las donaciones con fines benéficos al calcular las deducciones totales del caudal hereditario. Where can i get 2012 tax forms Los beneficiarios pueden reclamar la deducción sólo para el año tributario en el que, o con el que, termina el caudal hereditario, sea el año final un año normal o un año tributario corto. Where can i get 2012 tax forms Para obtener más información, vea Termination of Estate (Terminación de un caudal hereditario) en la Publicación 559, Survivors, Executors, and Administrators (Sobrevivientes, albaceas y administradores), en inglés. Where can i get 2012 tax forms Cargos del Cobro de Intereses y Dividendos Puede deducir cargos que paga a un agente de bolsa, banco, fideicomisario o agente parecido por el cobro de los intereses de los bonos o dividendos de acciones tributables. Where can i get 2012 tax forms Sin embargo, no puede deducir un cargo que pague a un agente de bolsa para comprar bienes de inversión, como acciones o bonos. Where can i get 2012 tax forms Tiene que agregar el cargo al costo de los bienes. Where can i get 2012 tax forms No puede deducir el cargo que pague a un agente de bolsa para vender valores. Where can i get 2012 tax forms Puede usar el cargo sólo para calcular las pérdidas o ganancias de la venta. Where can i get 2012 tax forms Vea las Instrucciones del Formulario 8949, para obtener información sobre cómo declarar el cargo. Where can i get 2012 tax forms Gastos Relacionados con un Pasatiempo Por lo general, puede deducir gastos relacionados con un pasatiempo, pero sólo hasta la cantidad del ingreso generado por el mismo. Where can i get 2012 tax forms Un pasatiempo no es un negocio porque no se realiza para obtener un beneficio económico. Where can i get 2012 tax forms Consulte Actividad sin fines de lucro en el capítulo 12 bajo Otros Ingresos. Where can i get 2012 tax forms Deducciones Indirectas de Entidades que Traspasan los Atributos Tributarios Las entidades que traspasan los atributos tributarios incluyen sociedades colectivas, sociedades anónimas de tipo S y fondos mutuos que no se ofrecen al público. Where can i get 2012 tax forms Las deducciones de dichas entidades se traspasan a los socios o accionistas. Where can i get 2012 tax forms Los socios o accionistas pueden deducir su parte de las deducciones traspasadas para gastos de inversión como deducciones detalladas misceláneas sujetas al límite del 2%. Where can i get 2012 tax forms Ejemplo. Where can i get 2012 tax forms Usted es miembro de un club de inversiones formado exclusivamente para invertir en valores. Where can i get 2012 tax forms El club se considera una sociedad colectiva. Where can i get 2012 tax forms Los ingresos de la sociedad colectiva provienen exclusivamente de dividendos, intereses y ganancias tributables procedentes de la venta de valores. Where can i get 2012 tax forms En este caso, usted puede deducir su parte de los gastos de operación de la sociedad colectiva como deducciones detalladas misceláneas sujetas al límite del 2%. Where can i get 2012 tax forms No obstante, si el club de inversiones tiene inversiones que generan ingresos no tributables también, no puede deducir su parte de los gastos que generan ingresos no tributables. Where can i get 2012 tax forms Fondos mutuos de oferta pública. Where can i get 2012 tax forms   Los fondos mutuos de oferta pública no traspasan deducciones por gastos de inversión a los accionistas. Where can i get 2012 tax forms Un fondo mutuo es “de oferta pública” si: Se comercializa continuamente en virtud de una oferta pública, Se cotiza habitualmente en un mercado bursátil de valores establecido o Están bajo la propiedad de al menos 500 personas en todo momento durante el año tributario. Where can i get 2012 tax forms   El fondo mutuo de oferta pública le enviará un Formulario 1099-DIV, Dividends and Distributions (Dividendos y distribuciones), en inglés, o un formulario sustitutivo, que indique la cantidad neta del ingreso de dividendos (dividendos brutos menos gastos de inversión). Where can i get 2012 tax forms Esta cifra neta es la cantidad que declara como ingresos. Where can i get 2012 tax forms Usted no puede también deducir los gastos de inversión incurridos por fondos mutuos de oferta pública porque ya se incluyen como parte de la cantidad neta del ingreso de dividendos. Where can i get 2012 tax forms Declaraciones informativas. Where can i get 2012 tax forms   Las entidades que traspasan los atributos tributarios deben enviarle declaraciones informativas. Where can i get 2012 tax forms Sociedades colectivas y de tipo S. Where can i get 2012 tax forms   Estas entidades generan el Anexo K-1, el cual indica los conceptos y las cantidades que tiene que declarar y también identifica los anexos y las líneas de la declaración de impuestos que se deben usar. Where can i get 2012 tax forms Fondos mutuos que no son de oferta pública. Where can i get 2012 tax forms   Estos fondos le enviarán un Formulario 1099-DIV, Dividends and Distributions (Dividendos y distribuciones), o un formulario sustitutivo, el cual indicará su parte de los ingresos brutos y los gastos de inversión. Where can i get 2012 tax forms Puede declarar los gastos sólo como una deducción detallada miscelánea sujeta al límite del 2%. Where can i get 2012 tax forms Cargos y Gastos Relacionados con la Inversión Puede deducir cargos relacionados con la inversión, custodia, administración de fideicomiso y otros gastos que pague por la administración de inversiones que generen ingresos tributables. Where can i get 2012 tax forms Gastos Legales Por lo general, puede deducir gastos legales en los que incurra al intentar generar o cobrar ingresos tributables o que pague en conexión con la determinación, cobro o reembolso de un impuesto. Where can i get 2012 tax forms También puede deducir gastos legales que: Estén relacionados con la realización o conservación de su trabajo, como los que pague para defenderse contra acusaciones penales que se levanten por las acciones de su oficio o negocio, Sean para asesoría tributaria relacionada con un divorcio, si la factura indica cuánto corresponde a la asesoría tributaria y se determina de una forma razonable o Sean para cobrar una pensión tributable para el cónyuge divorciado. Where can i get 2012 tax forms Puede deducir los gastos que incurrió para resolver problemas tributarios relacionados con las pérdidas o ganancias de un negocio (Anexo C o C-EZ), alquileres o regalías (Anexo E) o gastos e ingresos agrícolas (Anexo F) en el anexo apropiado, todos en inglés. Where can i get 2012 tax forms Debe deducir los gastos que incurrió para resolver problemas tributarios no comerciales en el Anexo A (Formulario 1040). Where can i get 2012 tax forms Vea Costos de la Preparación de la Declaración de Impuestos , anteriormente. Where can i get 2012 tax forms Pérdidas de Depósitos Para obtener información acerca de si puede deducir la pérdida de un depósito que usted hizo en una institución financiera que reúna los requisitos y cómo declarar la deducción si tiene derecho a ella, vea Pérdidas de Depósitos en el capítulo 25. Where can i get 2012 tax forms Reintegros de Ingresos Si tuvo que reintegrar una cantidad que incluyó como ingresos en un año anterior, es posible que pueda deducir dicha cantidad reintegrada. Where can i get 2012 tax forms Si la cantidad que tuvo que reintegrar era ingreso ordinario de $3,000 o menos, la deducción está sujeta al límite del 2%. Where can i get 2012 tax forms Si fue más de $3,000, vea Reintegros por la Reclamación de un Derecho bajo Deducciones no Sujetas al Límite del 2%, más adelante. Where can i get 2012 tax forms Reintegros de Beneficios del Seguro Social Para obtener información acerca de cómo deducir los reintegros de ciertos beneficios del Seguro Social, vea Reintegros Superiores a los Beneficios Brutos en el capítulo 11. Where can i get 2012 tax forms Alquiler de Caja de Seguridad Puede deducir el alquiler de una caja de seguridad si la utiliza para almacenar bonos y acciones que generen ingresos tributables o documentos y papeles relacionados con inversiones. Where can i get 2012 tax forms No puede deducir el alquiler si sólo utiliza la caja para guardar joyas, otras pertenencias personales o valores exentos de impuestos. Where can i get 2012 tax forms Cargos Administrativos de los Planes de Reinversión de Dividendos Puede deducir los cargos administrativos que pague como abonado a un plan de reinversión de dividendos. Where can i get 2012 tax forms Estos cargos administrativos incluyen pagos por: Poseer acciones adquiridas mediante un plan, Cobrar y reinvertir dividendos en efectivo, y Mantener documentación personal y proporcionar estados de cuenta detallados. Where can i get 2012 tax forms Honorarios por Administración de un Fideicomiso de Arreglos IRA Los honorarios de administración de un fideicomiso que se facturen por separado y que usted pague en relación con un arreglo de ahorros para la jubilación (IRA, por sus siglas en inglés) son deducibles (si son ordinarios y necesarios) como deducción detallada miscelánea sujeta al límite del 2%. Where can i get 2012 tax forms Para obtener más información acerca de los arreglos IRA, vea el capítulo 17. Where can i get 2012 tax forms Deducciones no Sujetas al Límite del 2% Puede deducir los artículos indicados a continuación como deducciones detalladas misceláneas. Where can i get 2012 tax forms No están sujetas al límite del 2%. Where can i get 2012 tax forms Declare estos artículos en la línea 28 del Anexo A del Formulario 1040. Where can i get 2012 tax forms Lista de Deducciones Se explica cada uno de los siguientes artículos en detalle después de la lista (excepto cuando se indica al contrario). Where can i get 2012 tax forms Prima amortizable de bonos tributables. Where can i get 2012 tax forms Pérdidas por hecho fortuito y robo de una propiedad que genera ingresos. Where can i get 2012 tax forms Impuesto federal sobre la herencia atribuible a los ingresos de un difunto. Where can i get 2012 tax forms Pérdidas de apuestas y juegos de azar hasta la cantidad de sus ganancias del juego. Where can i get 2012 tax forms Gastos del trabajo relacionados con los impedimentos de personas con incapacidades. Where can i get 2012 tax forms Pérdida por otras actividades anotadas en el recuadro 2 del Anexo K-1 del Formulario 1065-B. Where can i get 2012 tax forms Pérdidas por estafas de inversiones engañosas tipo Ponzi. Where can i get 2012 tax forms Vea, Pérdidas proveneintes de estafas de inversiones del tipo Ponzi (Ponzi schemes) , en el capítulo 25. Where can i get 2012 tax forms Reintegros de más de $3,000 por la reclamación de un derecho. Where can i get 2012 tax forms Inversión no recuperada en una anualidad. Where can i get 2012 tax forms Prima Amortizable de Bonos Tributables En general, si la cantidad que paga por un bono es superior a la cantidad de capital estipulado, el excedente corresponde a la prima de los bonos. Where can i get 2012 tax forms Puede optar por amortizar la prima de bonos tributables. Where can i get 2012 tax forms Por lo general, la amortización de la prima compensa los ingresos de intereses sobre el bono en lugar de ser una deducción diferente. Where can i get 2012 tax forms Parte de la prima de algunos bonos puede ser una deducción miscelánea no sujeta al límite del 2%. Where can i get 2012 tax forms Para obtener más información, vea Amortizable Premium on Taxable Bonds (Prima amortizable de bonos tributables) en la Publicación 529 y Bond Premium Amortization (Amortización de prima de bono) en el capítulo 3 de la Publicación 550, Investment Income and Expenses (Gastos e ingresos de inversión), ambas en inglés. Where can i get 2012 tax forms Pérdidas por Hecho Fortuito y Robo de Propiedad que Genera Ingresos Puede deducir una pérdida por hecho fortuito o robo como deducción detallada miscelánea no sujeta al límite del 2% si la propiedad dañada o robada era una propiedad que generaba ingresos (propiedad que se tiene con fines de inversión, tal como acciones, pagarés, bonos, oro, plata, terrenos sin construir y obras de arte). Where can i get 2012 tax forms Primero, declare la pérdida en la Sección B del Formulario 4684. Where can i get 2012 tax forms Asimismo, es posible que tenga que incluir la pérdida en el Formulario 4797, Sales of Business Property (Ventas de bienes comerciales), en inglés, si por algún otro motivo está obligado a presentar ese formulario. Where can i get 2012 tax forms Para calcular su deducción, sume todas las pérdidas por hecho fortuito o robo de este tipo de propiedad que se incluyan en las líneas 32 y 38b del Formulario 4684, o la línea 18a del Formulario 4797. Where can i get 2012 tax forms Para obtener más información acerca de las pérdidas por hecho fortuito y robo, consulte el capítulo 25. Where can i get 2012 tax forms Impuesto Federal sobre la Herencia Atribuible a los Ingresos de un Difunto Puede deducir el impuesto federal sobre la herencia atribuible a los ingresos de un difunto que usted, como beneficiario, incluye en sus ingresos brutos. Where can i get 2012 tax forms Los ingresos de un difunto son ingresos brutos que habría recibido éste si no hubiese fallecido y que no se podían incluir debidamente en la última declaración de impuestos del difunto. Where can i get 2012 tax forms Vea la Publicación 559, en inglés, para obtener más información. Where can i get 2012 tax forms Pérdidas de Apuestas y Juegos de Azar hasta la Cantidad de sus Ganancias de Juego Tiene que declarar la cantidad total de sus ganancias de apuestas y juegos de azar que tuvo en el año en la línea 21 del Formulario 1040. Where can i get 2012 tax forms Debe deducir sus pérdidas de juego que tuvo en el año en la línea 28 del Anexo A del Formulario 1040. Where can i get 2012 tax forms No puede deducir las pérdidas de apuestas y juegos de azar que sean superiores a las ganancias. Where can i get 2012 tax forms No puede reducir las ganancias de apuestas y juegos de azar por las pérdidas de juego y declarar la diferencia. Where can i get 2012 tax forms Tiene que declarar la cantidad total de las ganancias como ingresos, y las pérdidas (hasta la cantidad de su ganancias), como deducción detallada. Where can i get 2012 tax forms Por consiguiente, su documentación debe mostrar las ganancias por separado de las pérdidas. Where can i get 2012 tax forms Diario de ganancias y pérdidas. Where can i get 2012 tax forms Tiene que mantener un diario exacto o registro parecido de sus ganancias y pérdidas provenientes de apuestas y juegos de azar. Where can i get 2012 tax forms Su diario debe contener, como mínimo, la siguiente información: La fecha y el tipo de apuesta específica o actividad de apuestas. Where can i get 2012 tax forms El nombre y la dirección o ubicación del establecimiento de apuestas. Where can i get 2012 tax forms Los nombres de otras personas que lo acompañan en el establecimiento de apuestas. Where can i get 2012 tax forms La (o las) cantidad(es) que ganó o perdió. Where can i get 2012 tax forms Vea la Publicación 529, en inglés, para información adicional. Where can i get 2012 tax forms Gastos de Trabajo Relacionados con un Impedimento Si tiene una incapacidad física o mental que limite su capacidad para trabajar o limite sustancialmente una o más de las actividades principales de la vida (como realizar tareas manuales, caminar, hablar, respirar, aprender y trabajar), puede deducir sus gastos de trabajo relacionados con dicho impedimento. Where can i get 2012 tax forms Los gastos de trabajo relacionados con un impedimento son gastos ordinarios y necesarios del negocio incurridos por servicios de un asistente en su lugar de trabajo y por otros gastos relacionados con su lugar de trabajo que sean necesarios para que pueda trabajar. Where can i get 2012 tax forms Personas que trabajan por cuenta propia. Where can i get 2012 tax forms   Si trabaja por cuenta propia, anote los gastos de trabajo relacionados con su incapacidad en el formulario correspondiente (Anexo C, C-EZ, E o F) que utilice para declarar los ingresos y gastos de negocio. Where can i get 2012 tax forms Pérdida por Otras Actividades Anotadas en el Recuadro 2 del Anexo K-1 del Formulario 1065-B Si la cantidad declarada en el recuadro 2 del Anexo K-1 del Formulario 1065-B es una pérdida, declárela en la línea 28 del Anexo A del Formulario 1040. Where can i get 2012 tax forms No está sujeto a las limitaciones de actividades pasivas. Where can i get 2012 tax forms Reintegros por la Reclamación de un Derecho Si tuvo que reintegrar más de $3,000 que incluyó en los ingresos de un año anterior porque en ese momento pensaba que tenía un derecho no restringido a dichos ingresos, tal vez pueda deducir la cantidad que pagó o solicitar que se la acrediten en sus impuestos. Where can i get 2012 tax forms Vea Reintegros en el capítulo 12, para más información. Where can i get 2012 tax forms Inversión no Recuperada en una Anualidad Un jubilado que haya contribuido al costo de una anualidad puede excluir de sus ingresos parte de cada pago que reciba, por ser rendimiento exento de impuestos de la inversión del jubilado. Where can i get 2012 tax forms Si el jubilado muere antes de recuperar toda la inversión libre de impuestos, se podría deducir toda inversión no recuperada en la declaración final de impuestos del jubilado. Where can i get 2012 tax forms Vea el capítulo 10 para obtener más información acerca del trato tributario de las pensiones y anualidades. Where can i get 2012 tax forms Gastos no Deducibles A continuación se enumeran algunos ejemplos de gastos no deducibles. Where can i get 2012 tax forms Luego, se explican en mayor detalle los gastos no deducibles adicionales. Where can i get 2012 tax forms Lista de Gastos no Deducibles Comisiones de agentes bursátiles que usted pagó con respecto a su arreglo IRA u otra propiedad de inversión. Where can i get 2012 tax forms Gastos de entierro o funeral, incluido el costo de la tumba. Where can i get 2012 tax forms Gastos de capital. Where can i get 2012 tax forms Cargos y licencias, como licencias de automóvil, de matrimonio y placas de identificación. Where can i get 2012 tax forms Pérdidas relacionadas con pasatiempos; no obstante, vea Gastos Relacionados con un Pasatiempo , anteriormente. Where can i get 2012 tax forms Reparaciones, seguro y alquiler de la vivienda. Where can i get 2012 tax forms Sobornos y comisiones clandestinas. Where can i get 2012 tax forms Vea Bribes and kickbacks (Sobornos y comisiones clandestinas) en el capítulo 11 de la Publicación 535, en inglés. Where can i get 2012 tax forms Pérdidas de la venta de su vivienda, mobiliario, automóvil personal, etc. Where can i get 2012 tax forms Primas de seguro personal por incapacidad. Where can i get 2012 tax forms Gastos personales, de vida o familiares. Where can i get 2012 tax forms Valor de salarios no recibidos o período de vacaciones no utilizadas. Where can i get 2012 tax forms Gastos de Adopción No puede deducir los gastos que incurre en la adopción de un niño, pero tal vez pueda tomar un crédito para esos gastos. Where can i get 2012 tax forms Vea el capítulo 36. Where can i get 2012 tax forms Gastos de Campaña Electoral No puede deducir gastos que un candidato para un cargo público incurre en su campaña electoral, incluso si el candidato está postulando para la reelección a dicho cargo. Where can i get 2012 tax forms Estos incluyen cargos de calificación e inscripción para las elecciones primarias. Where can i get 2012 tax forms Honorarios legales. Where can i get 2012 tax forms   No puede deducir honorarios legales que se pagan para defender cargos derivados de la participación en una campaña política. Where can i get 2012 tax forms Cargos por Emisión de Cheques de Cuenta Personal Si tiene una cuenta corriente personal, no puede deducir cargos cobrados por el banco por el privilegio de emitir cheques, incluso si la cuenta devenga intereses. Where can i get 2012 tax forms Cuotas de Clubes Por lo general, no puede deducir el costo de afiliación a un club organizado para fines comerciales, de placer, recreación u otro fin social. Where can i get 2012 tax forms Esto incluye clubes de negocios, sociales, atléticos, de almuerzo, deportivos, de aerolíneas, hoteles, golf y de campo. Where can i get 2012 tax forms No puede deducir cuotas pagadas a una organización si uno de los propósitos principales de ésta es: Realizar actividades sociales para los miembros o sus invitados u Ofrecer a los miembros o sus invitados acceso a establecimientos de actividades sociales. Where can i get 2012 tax forms No se pueden deducir las cuotas pagadas a aerolíneas, hoteles o clubes de almuerzo. Where can i get 2012 tax forms Gastos de Transporte entre su Domicilio y el Trabajo No puede deducir gastos de viaje de ida y vuelta al trabajo (el costo de su transporte entre su residencia y su lugar de trabajo principal o habitual). Where can i get 2012 tax forms Si transporta herramientas, instrumentos u otros artículos en su automóvil de ida y vuelta a su trabajo, puede deducir sólo el costo adicional de transporte de dichos artículos, como el alquiler de un remolque para el transporte de los mismos. Where can i get 2012 tax forms Multas o Sanciones No puede deducir multas o sanciones que pague a una oficina del gobierno por infringir una ley. Where can i get 2012 tax forms Esto incluye cantidades pagadas para liquidar su responsabilidad real o posible de una multa o sanción (civil o penal). Where can i get 2012 tax forms Las multas o sanciones incluyen multas de estacionamiento, sanciones tributarias y sanciones deducidas de su sueldo de maestro después de una huelga ilícita. Where can i get 2012 tax forms Gastos de Balnearios No puede deducir gastos de un balneario (spa), aun si existe un requisito laboral para mantenerse en excelente condición física, como podría ser el caso de un oficial encargado del orden público. Where can i get 2012 tax forms Sistema de Seguridad Residencial No puede deducir el costo de un sistema de seguridad residencial como una deducción miscelánea. Where can i get 2012 tax forms Sin embargo, tal vez pueda reclamar una deducción por un sistema de seguridad residencial como gasto de negocios, si es que tiene una oficina en su casa. Where can i get 2012 tax forms Vea Oficina en el Domicilio bajo Gastos del Empleado no Reembolsados, anteriormente, y Security System (Sistema de seguridad) bajo Deducting Expenses (Deducción de gastos) en la Publicación 587, en inglés. Where can i get 2012 tax forms Seminarios Relacionados con Inversiones No puede deducir gastos por asistir a una convención, seminario o reunión parecida para fines de inversión. Where can i get 2012 tax forms Primas de Seguro de Vida No puede deducir primas que pague por su propio seguro de vida. Where can i get 2012 tax forms Tal vez pueda deducir como pensión para el cónyuge divorciado primas que pague por las pólizas de seguro de vida asignadas a su ex-cónyuge. Where can i get 2012 tax forms Consulte el capítulo 18 para información sobre la pensión alimenticia. Where can i get 2012 tax forms Gastos de Cabildeo Por lo general, no puede deducir cantidades pagadas o incurridas por concepto de cabildeo. Where can i get 2012 tax forms Estos incluyen gastos para: Influenciar el proceso de legislación, Participar o intervenir en una campaña política a favor o en contra de un candidato a un cargo público, Intentar influenciar al público en general, o a un segmento del público, respecto a las elecciones, materias legislativas o referéndums o Comunicarse directamente con funcionarios del poder ejecutivo bajo protección en un intento de influenciar las acciones del funcionario o las opiniones del mismo. Where can i get 2012 tax forms Los gastos de cabildeo también incluyen cantidades pagadas o gastos en los que ha incurrido para la investigación, preparación, planificación o coordinación de cualquiera de estas actividades. Where can i get 2012 tax forms Cuotas usadas para cabildeo. Where can i get 2012 tax forms   Si una organización exenta de impuestos le notifica que esa parte de las cuotas u otras cantidades que usted paga a la organización se utilizan para pagar gastos de cabildeo no deducibles, no puede deducir esa parte de las cuotas. Where can i get 2012 tax forms Vea Lobbying Expenses (Gastos de cabildeo) en la Publicación 529, en inglés, para obtener información sobre las excepciones. Where can i get 2012 tax forms Dinero en Efectivo o Bienes Perdidos o Extraviados No puede deducir una pérdida basada en la simple desaparición de dinero o bienes. Where can i get 2012 tax forms Sin embargo, una pérdida o desaparición accidental de bienes puede considerarse hecho fortuito si es causada por un acontecimiento que se pueda identificar y que sea repentino, inesperado o poco común. Where can i get 2012 tax forms Vea el capítulo 25. Where can i get 2012 tax forms Ejemplo. Where can i get 2012 tax forms Se cierra una puerta de su automóvil accidentalmente en su mano y rompe el engaste de su anillo de diamante. Where can i get 2012 tax forms El diamante se cae del anillo y nunca lo pudo encontrar. Where can i get 2012 tax forms La pérdida del diamante es un hecho fortuito. Where can i get 2012 tax forms Almuerzos con Compañeros de Trabajo No puede deducir los gastos de almuerzos con compañeros de trabajo, excepto si viaja lejos de casa por razones comerciales. Where can i get 2012 tax forms Vea el capítulo 26 para obtener información acerca de los gastos deducibles mientras se encuentra lejos de su domicilio. Where can i get 2012 tax forms Comidas Cuando Trabaja Hasta Tarde No puede deducir el costo de comidas si trabaja hasta tarde. Where can i get 2012 tax forms Sin embargo, tal vez pueda declarar una deducción si el costo de las comidas es un gasto de entretenimiento deducible o si viaja lejos de casa. Where can i get 2012 tax forms Vea el capítulo 26 para obtener información sobre gastos de entretenimiento deducibles y gastos durante viajes lejos de su domicilio. Where can i get 2012 tax forms Gastos por Asuntos Legales Personales No puede deducir gastos por asuntos legales personales, como aquéllos en los que se ha incurrido en los siguientes casos: Tutoría de hijos. Where can i get 2012 tax forms Demanda por incumplimiento de promesa de matrimonio. Where can i get 2012 tax forms Cargos civiles o penales derivados de una relación personal. Where can i get 2012 tax forms Daños por lesiones personales, a excepción de ciertas reclamaciones por discriminación ilegal y por denuncia de actividades ilícitas en una empresa. Where can i get 2012 tax forms Preparación de un título (o defensa o perfeccionamiento de un título). Where can i get 2012 tax forms Preparación de un testamento. Where can i get 2012 tax forms Reclamaciones de propiedad o liquidación de propiedad en un divorcio. Where can i get 2012 tax forms No puede deducir estos gastos incluso si una consecuencia del proceso legal es la pérdida de propiedad que genera ingresos. Where can i get 2012 tax forms Donaciones Políticas No puede deducir donaciones hechas a un candidato político, un comité de campaña o un fondo para publicar boletines. Where can i get 2012 tax forms Los avisos publicitarios en programas de convenciones y entradas a cenas o programas que benefician a un partido o candidato político no son deducibles. Where can i get 2012 tax forms Costos de Acreditación Profesional No puede deducir costos de acreditación profesional tales como: Costos de certificado de contabilidad pagados para el derecho inicial de poder practicar la contabilidad. Where can i get 2012 tax forms Costos del examen para el ejercicio de la abogacía y gastos afines para asegurarse el ingreso inicial al colegio de abogados. Where can i get 2012 tax forms Costos de licencias médicas y dentales para obtener la primera licencia de ejercicio de la profesión. Where can i get 2012 tax forms Reputación Profesional No puede deducir gastos por salir en un programa de radio o televisión para aumentar su prestigio personal o establecer su reputación profesional. Where can i get 2012 tax forms Aportaciones a un Fondo de Ayuda Económica No puede deducir aportaciones pagadas a un plan privado que pague beneficios a los empleados cubiertos que no puedan trabajar debido a una lesión o enfermedad no relacionada con el trabajo. Where can i get 2012 tax forms Servicio Telefónico Residencial No puede deducir un cobro (incluidos impuestos) por un servicio telefónico local básico de la línea telefónica principal de su residencia, aun cuando se utilice en una ocupación o negocio. Where can i get 2012 tax forms Reuniones de Accionistas No puede deducir gastos de transporte ni otros que paga para asistir a reuniones de accionistas de empresas en las que tiene participación accionaria, pero no de otra índole. Where can i get 2012 tax forms No puede deducir estos gastos aunque asista a la reunión para obtener información que podría ser útil al efectuar otras inversiones. Where can i get 2012 tax forms Gastos de Ingresos Exentos de Impuestos No puede deducir gastos que incurre para generar ingresos exentos de impuestos. Where can i get 2012 tax forms No puede deducir intereses de una deuda en la que haya incurrido o continúa para comprar o portar valores exentos de impuestos. Where can i get 2012 tax forms Si usted incurre gastos para generar ingresos tributables y exentos de impuestos, pero no puede identificar los gastos que generan cada tipo de ingreso, tiene que dividir los gastos según la cantidad de cada tipo de ingreso para determinar la cantidad que puede deducir. Where can i get 2012 tax forms Ejemplo. Where can i get 2012 tax forms Durante el año recibió intereses tributables de $4,800 e intereses exentos de impuestos de $1,200. Where can i get 2012 tax forms Al obtener este ingreso, tuvo un total de gastos de $500 durante el año. Where can i get 2012 tax forms No puede identificar la cantidad de cada gasto correspondiente a cada ingreso. Where can i get 2012 tax forms Por lo tanto, el 80% ($4,800/$6,000) del gasto corresponde a los intereses tributables y el 20% ($1,200/$6,000) corresponde a los intereses exentos de impuestos. Where can i get 2012 tax forms Puede deducir, sujeto al límite del 2%, gastos de $400 (80% de $500). Where can i get 2012 tax forms Gastos de Viaje para Otra Persona Por lo general, no puede deducir los gastos de viaje que pague o en los que incurra para su cónyuge, dependiente, u otra persona que lo acompañe (o su empleado) en un viaje de negocios o por motivos personales, a menos que el cónyuge, el dependiente, o la otra persona sea un empleado del contribuyente; el viaje sea para un propósito comercial de buena fe (bona fide); y tales gastos serían de otra manera deducibles por el cónyuge, dependiente u otra persona. Where can i get 2012 tax forms Vea el capítulo 26 para más información sobre gastos de viaje deducibles. Where can i get 2012 tax forms Aportaciones Voluntarias al Fondo de Beneficios por Desempleo No puede deducir aportaciones voluntarias al fondo de beneficios por desempleo que usted realice a un fondo sindical o a un fondo privado. Where can i get 2012 tax forms Sin embargo, puede deducir las aportaciones como impuestos si la ley estatal le exige que las haga a un fondo de desempleo del estado que le protege de la pérdida de sueldos por desempleo causado por condiciones comerciales. Where can i get 2012 tax forms Relojes de Pulsera No puede deducir el costo de un reloj de pulsera, incluso si existe un requisito laboral que establezca que tiene que saber la hora correcta para realizar sus funciones de manera adecuada. Where can i get 2012 tax forms Prev  Up  Next   Home   More Online Publications