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Www Irs Gov Form1040x

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Www Irs Gov Form1040x

Www irs gov form1040x 1. Www irs gov form1040x   Overview of Depreciation Table of Contents Introduction Useful Items - You may want to see: What Property Can Be Depreciated?Property You Own Property Used in Your Business or Income-Producing Activity Property Having a Determinable Useful Life Property Lasting More Than One Year What Property Cannot Be Depreciated?Land Excepted Property When Does Depreciation Begin and End?Placed in Service Idle Property Cost or Other Basis Fully Recovered Retired From Service What Method Can You Use To Depreciate Your Property?Property You Placed in Service Before 1987 Property Owned or Used in 1986 Intangible Property Corporate or Partnership Property Acquired in a Nontaxable Transfer Election To Exclude Property From MACRS What Is the Basis of Your Depreciable Property?Cost as Basis Other Basis Adjusted Basis How Do You Treat Repairs and Improvements? Do You Have To File Form 4562? How Do You Correct Depreciation Deductions?Filing an Amended Return Changing Your Accounting Method Introduction Depreciation is an annual income tax deduction that allows you to recover the cost or other basis of certain property over the time you use the property. Www irs gov form1040x It is an allowance for the wear and tear, deterioration, or obsolescence of the property. Www irs gov form1040x This chapter discusses the general rules for depreciating property and answers the following questions. Www irs gov form1040x What property can be depreciated? What property cannot be depreciated? When does depreciation begin and end? What method can you use to depreciate your property? What is the basis of your depreciable property? How do you treat repairs and improvements? Do you have to file Form 4562? How do you correct depreciation deductions? Useful Items - You may want to see: Publication 534 Depreciating Property Placed in Service Before 1987 535 Business Expenses 538 Accounting Periods and Methods 551 Basis of Assets Form (and Instructions) Sch C (Form 1040) Profit or Loss From Business Sch C-EZ (Form 1040) Net Profit From Business 2106 Employee Business Expenses 2106-EZ Unreimbursed Employee Business Expenses 3115 Application for Change in Accounting Method 4562 Depreciation and Amortization See chapter 6 for information about getting publications and forms. Www irs gov form1040x What Property Can Be Depreciated? You can depreciate most types of tangible property (except land), such as buildings, machinery, vehicles, furniture, and equipment. Www irs gov form1040x You also can depreciate certain intangible property, such as patents, copyrights, and computer software. Www irs gov form1040x To be depreciable, the property must meet all the following requirements. Www irs gov form1040x It must be property you own. Www irs gov form1040x It must be used in your business or income-producing activity. Www irs gov form1040x It must have a determinable useful life. Www irs gov form1040x It must be expected to last more than one year. Www irs gov form1040x The following discussions provide information about these requirements. Www irs gov form1040x Property You Own To claim depreciation, you usually must be the owner of the property. Www irs gov form1040x You are considered as owning property even if it is subject to a debt. Www irs gov form1040x Example 1. Www irs gov form1040x You made a down payment to purchase rental property and assumed the previous owner's mortgage. Www irs gov form1040x You own the property and you can depreciate it. Www irs gov form1040x Example 2. Www irs gov form1040x You bought a new van that you will use only for your courier business. Www irs gov form1040x You will be making payments on the van over the next 5 years. Www irs gov form1040x You own the van and you can depreciate it. Www irs gov form1040x Leased property. Www irs gov form1040x   You can depreciate leased property only if you retain the incidents of ownership in the property (explained below). Www irs gov form1040x This means you bear the burden of exhaustion of the capital investment in the property. Www irs gov form1040x Therefore, if you lease property from someone to use in your trade or business or for the production of income, you generally cannot depreciate its cost because you do not retain the incidents of ownership. Www irs gov form1040x You can, however, depreciate any capital improvements you make to the property. Www irs gov form1040x See How Do You Treat Repairs and Improvements later in this chapter and Additions and Improvements under Which Recovery Period Applies in chapter 4. Www irs gov form1040x   If you lease property to someone, you generally can depreciate its cost even if the lessee (the person leasing from you) has agreed to preserve, replace, renew, and maintain the property. Www irs gov form1040x However, if the lease provides that the lessee is to maintain the property and return to you the same property or its equivalent in value at the expiration of the lease in as good condition and value as when leased, you cannot depreciate the cost of the property. Www irs gov form1040x Incidents of ownership. Www irs gov form1040x   Incidents of ownership in property include the following. Www irs gov form1040x The legal title to the property. Www irs gov form1040x The legal obligation to pay for the property. Www irs gov form1040x The responsibility to pay maintenance and operating expenses. Www irs gov form1040x The duty to pay any taxes on the property. Www irs gov form1040x The risk of loss if the property is destroyed, condemned, or diminished in value through obsolescence or exhaustion. Www irs gov form1040x Life tenant. Www irs gov form1040x   Generally, if you hold business or investment property as a life tenant, you can depreciate it as if you were the absolute owner of the property. Www irs gov form1040x However, see Certain term interests in property under Excepted Property, later. Www irs gov form1040x Cooperative apartments. Www irs gov form1040x   If you are a tenant-stockholder in a cooperative housing corporation and use your cooperative apartment in your business or for the production of income, you can depreciate your stock in the corporation, even though the corporation owns the apartment. Www irs gov form1040x   Figure your depreciation deduction as follows. Www irs gov form1040x Figure the depreciation for all the depreciable real property owned by the corporation in which you have a proprietary lease or right of tenancy. Www irs gov form1040x If you bought your cooperative stock after its first offering, figure the depreciable basis of this property as follows. Www irs gov form1040x Multiply your cost per share by the total number of outstanding shares, including any shares held by the corporation. Www irs gov form1040x Add to the amount figured in (a) any mortgage debt on the property on the date you bought the stock. Www irs gov form1040x Subtract from the amount figured in (b) any mortgage debt that is not for the depreciable real property, such as the part for the land. Www irs gov form1040x Subtract from the amount figured in (1) any depreciation for space owned by the corporation that can be rented but cannot be lived in by tenant-stockholders. Www irs gov form1040x Divide the number of your shares of stock by the total number of outstanding shares, including any shares held by the corporation. Www irs gov form1040x Multiply the result of (2) by the percentage you figured in (3). Www irs gov form1040x This is your depreciation on the stock. Www irs gov form1040x   Your depreciation deduction for the year cannot be more than the part of your adjusted basis in the stock of the corporation that is allocable to your business or income-producing property. Www irs gov form1040x You must also reduce your depreciation deduction if only a portion of the property is used in a business or for the production of income. Www irs gov form1040x Example. Www irs gov form1040x You figure your share of the cooperative housing corporation's depreciation to be $30,000. Www irs gov form1040x Your adjusted basis in the stock of the corporation is $50,000. Www irs gov form1040x You use one half of your apartment solely for business purposes. Www irs gov form1040x Your depreciation deduction for the stock for the year cannot be more than $25,000 (½ of $50,000). Www irs gov form1040x Change to business use. Www irs gov form1040x   If you change your cooperative apartment to business use, figure your allowable depreciation as explained earlier. Www irs gov form1040x The basis of all the depreciable real property owned by the cooperative housing corporation is the smaller of the following amounts. Www irs gov form1040x The fair market value of the property on the date you change your apartment to business use. Www irs gov form1040x This is considered to be the same as the corporation's adjusted basis minus straight line depreciation, unless this value is unrealistic. Www irs gov form1040x The corporation's adjusted basis in the property on that date. Www irs gov form1040x Do not subtract depreciation when figuring the corporation's adjusted basis. Www irs gov form1040x   If you bought the stock after its first offering, the corporation's adjusted basis in the property is the amount figured in (1), above. Www irs gov form1040x The fair market value of the property is considered to be the same as the corporation's adjusted basis figured in this way minus straight line depreciation, unless the value is unrealistic. Www irs gov form1040x   For a discussion of fair market value and adjusted basis, see Publication 551. Www irs gov form1040x Property Used in Your Business or Income-Producing Activity To claim depreciation on property, you must use it in your business or income-producing activity. Www irs gov form1040x If you use property to produce income (investment use), the income must be taxable. Www irs gov form1040x You cannot depreciate property that you use solely for personal activities. Www irs gov form1040x Partial business or investment use. Www irs gov form1040x   If you use property for business or investment purposes and for personal purposes, you can deduct depreciation based only on the business or investment use. Www irs gov form1040x For example, you cannot deduct depreciation on a car used only for commuting, personal shopping trips, family vacations, driving children to and from school, or similar activities. Www irs gov form1040x    You must keep records showing the business, investment, and personal use of your property. Www irs gov form1040x For more information on the records you must keep for listed property, such as a car, see What Records Must Be Kept in chapter 5. Www irs gov form1040x    Although you can combine business and investment use of property when figuring depreciation deductions, do not treat investment use as qualified business use when determining whether the business-use requirement for listed property is met. Www irs gov form1040x For information about qualified business use of listed property, see What Is the Business-Use Requirement in chapter 5. Www irs gov form1040x Office in the home. Www irs gov form1040x   If you use part of your home as an office, you may be able to deduct depreciation on that part based on its business use. Www irs gov form1040x For information about depreciating your home office, see Publication 587. Www irs gov form1040x Inventory. Www irs gov form1040x   You cannot depreciate inventory because it is not held for use in your business. Www irs gov form1040x Inventory is any property you hold primarily for sale to customers in the ordinary course of your business. Www irs gov form1040x   If you are a rent-to-own dealer, you may be able to treat certain property held in your business as depreciable property rather than as inventory. Www irs gov form1040x See Rent-to-own dealer under Which Property Class Applies Under GDS in chapter 4. Www irs gov form1040x   In some cases, it is not clear whether property is held for sale (inventory) or for use in your business. Www irs gov form1040x If it is unclear, examine carefully all the facts in the operation of the particular business. Www irs gov form1040x The following example shows how a careful examination of the facts in two similar situations results in different conclusions. Www irs gov form1040x Example. Www irs gov form1040x Maple Corporation is in the business of leasing cars. Www irs gov form1040x At the end of their useful lives, when the cars are no longer profitable to lease, Maple sells them. Www irs gov form1040x Maple does not have a showroom, used car lot, or individuals to sell the cars. Www irs gov form1040x Instead, it sells them through wholesalers or by similar arrangements in which a dealer's profit is not intended or considered. Www irs gov form1040x Maple can depreciate the leased cars because the cars are not held primarily for sale to customers in the ordinary course of business, but are leased. Www irs gov form1040x If Maple buys cars at wholesale prices, leases them for a short time, and then sells them at retail prices or in sales in which a dealer's profit is intended, the cars are treated as inventory and are not depreciable property. Www irs gov form1040x In this situation, the cars are held primarily for sale to customers in the ordinary course of business. Www irs gov form1040x Containers. Www irs gov form1040x   Generally, containers for the products you sell are part of inventory and you cannot depreciate them. Www irs gov form1040x However, you can depreciate containers used to ship your products if they have a life longer than one year and meet the following requirements. Www irs gov form1040x They qualify as property used in your business. Www irs gov form1040x Title to the containers does not pass to the buyer. Www irs gov form1040x   To determine if these requirements are met, consider the following questions. Www irs gov form1040x Does your sales contract, sales invoice, or other type of order acknowledgment indicate whether you have retained title? Does your invoice treat the containers as separate items? Do any of your records state your basis in the containers? Property Having a Determinable Useful Life To be depreciable, your property must have a determinable useful life. Www irs gov form1040x This means that it must be something that wears out, decays, gets used up, becomes obsolete, or loses its value from natural causes. Www irs gov form1040x Property Lasting More Than One Year To be depreciable, property must have a useful life that extends substantially beyond the year you place it in service. Www irs gov form1040x Example. Www irs gov form1040x You maintain a library for use in your profession. Www irs gov form1040x You can depreciate it. Www irs gov form1040x However, if you buy technical books, journals, or information services for use in your business that have a useful life of one year or less, you cannot depreciate them. Www irs gov form1040x Instead, you deduct their cost as a business expense. Www irs gov form1040x What Property Cannot Be Depreciated? Certain property cannot be depreciated. Www irs gov form1040x This includes land and certain excepted property. Www irs gov form1040x Land You cannot depreciate the cost of land because land does not wear out, become obsolete, or get used up. Www irs gov form1040x The cost of land generally includes the cost of clearing, grading, planting, and landscaping. Www irs gov form1040x Although you cannot depreciate land, you can depreciate certain land preparation costs, such as landscaping costs, incurred in preparing land for business use. Www irs gov form1040x These costs must be so closely associated with other depreciable property that you can determine a life for them along with the life of the associated property. Www irs gov form1040x Example. Www irs gov form1040x You constructed a new building for use in your business and paid for grading, clearing, seeding, and planting bushes and trees. Www irs gov form1040x Some of the bushes and trees were planted right next to the building, while others were planted around the outer border of the lot. Www irs gov form1040x If you replace the building, you would have to destroy the bushes and trees right next to it. Www irs gov form1040x These bushes and trees are closely associated with the building, so they have a determinable useful life. Www irs gov form1040x Therefore, you can depreciate them. Www irs gov form1040x Add your other land preparation costs to the basis of your land because they have no determinable life and you cannot depreciate them. Www irs gov form1040x Excepted Property Even if the requirements explained in the preceding discussions are met, you cannot depreciate the following property. Www irs gov form1040x Property placed in service and disposed of in the same year. Www irs gov form1040x Determining when property is placed in service is explained later. Www irs gov form1040x Equipment used to build capital improvements. Www irs gov form1040x You must add otherwise allowable depreciation on the equipment during the period of construction to the basis of your improvements. Www irs gov form1040x See Uniform Capitalization Rules in Publication 551. Www irs gov form1040x Section 197 intangibles. Www irs gov form1040x You must amortize these costs. Www irs gov form1040x Section 197 intangibles are discussed in detail in Chapter 8 of Publication 535. Www irs gov form1040x Intangible property, such as certain computer software, that is not section 197 intangible property, can be depreciated if it meets certain requirements. Www irs gov form1040x See Intangible Property , later. Www irs gov form1040x Certain term interests. Www irs gov form1040x Certain term interests in property. Www irs gov form1040x   You cannot depreciate a term interest in property created or acquired after July 27, 1989, for any period during which the remainder interest is held, directly or indirectly, by a person related to you. Www irs gov form1040x A term interest in property means a life interest in property, an interest in property for a term of years, or an income interest in a trust. Www irs gov form1040x Related persons. Www irs gov form1040x   For a description of related persons, see Related Persons, later. Www irs gov form1040x For this purpose, however, treat as related persons only the relationships listed in items (1) through (10) of that discussion and substitute “50%” for “10%” each place it appears. Www irs gov form1040x Basis adjustments. Www irs gov form1040x   If you would be allowed a depreciation deduction for a term interest in property except that the holder of the remainder interest is related to you, you generally must reduce your basis in the term interest by any depreciation or amortization not allowed. Www irs gov form1040x   If you hold the remainder interest, you generally must increase your basis in that interest by the depreciation not allowed to the term interest holder. Www irs gov form1040x However, do not increase your basis for depreciation not allowed for periods during which either of the following situations applies. Www irs gov form1040x The term interest is held by an organization exempt from tax. Www irs gov form1040x The term interest is held by a nonresident alien individual or foreign corporation, and the income from the term interest is not effectively connected with the conduct of a trade or business in the United States. Www irs gov form1040x Exceptions. Www irs gov form1040x   The above rules do not apply to the holder of a term interest in property acquired by gift, bequest, or inheritance. Www irs gov form1040x They also do not apply to the holder of dividend rights that were separated from any stripped preferred stock if the rights were purchased after April 30, 1993, or to a person whose basis in the stock is determined by reference to the basis in the hands of the purchaser. Www irs gov form1040x When Does Depreciation Begin and End? You begin to depreciate your property when you place it in service for use in your trade or business or for the production of income. Www irs gov form1040x You stop depreciating property either when you have fully recovered your cost or other basis or when you retire it from service, whichever happens first. Www irs gov form1040x Placed in Service You place property in service when it is ready and available for a specific use, whether in a business activity, an income-producing activity, a tax-exempt activity, or a personal activity. Www irs gov form1040x Even if you are not using the property, it is in service when it is ready and available for its specific use. Www irs gov form1040x Example 1. Www irs gov form1040x Donald Steep bought a machine for his business. Www irs gov form1040x The machine was delivered last year. Www irs gov form1040x However, it was not installed and operational until this year. Www irs gov form1040x It is considered placed in service this year. Www irs gov form1040x If the machine had been ready and available for use when it was delivered, it would be considered placed in service last year even if it was not actually used until this year. Www irs gov form1040x Example 2. Www irs gov form1040x On April 6, Sue Thorn bought a house to use as residential rental property. Www irs gov form1040x She made several repairs and had it ready for rent on July 5. Www irs gov form1040x At that time, she began to advertise it for rent in the local newspaper. Www irs gov form1040x The house is considered placed in service in July when it was ready and available for rent. Www irs gov form1040x She can begin to depreciate it in July. Www irs gov form1040x Example 3. Www irs gov form1040x James Elm is a building contractor who specializes in constructing office buildings. Www irs gov form1040x He bought a truck last year that had to be modified to lift materials to second-story levels. Www irs gov form1040x The installation of the lifting equipment was completed and James accepted delivery of the modified truck on January 10 of this year. Www irs gov form1040x The truck was placed in service on January 10, the date it was ready and available to perform the function for which it was bought. Www irs gov form1040x Conversion to business use. Www irs gov form1040x   If you place property in service in a personal activity, you cannot claim depreciation. Www irs gov form1040x However, if you change the property's use to use in a business or income-producing activity, then you can begin to depreciate it at the time of the change. Www irs gov form1040x You place the property in service in the business or income-producing activity on the date of the change. Www irs gov form1040x Example. Www irs gov form1040x You bought a home and used it as your personal home several years before you converted it to rental property. Www irs gov form1040x Although its specific use was personal and no depreciation was allowable, you placed the home in service when you began using it as your home. Www irs gov form1040x You can begin to claim depreciation in the year you converted it to rental property because its use changed to an income-producing use at that time. Www irs gov form1040x Idle Property Continue to claim a deduction for depreciation on property used in your business or for the production of income even if it is temporarily idle (not in use). Www irs gov form1040x For example, if you stop using a machine because there is a temporary lack of a market for a product made with that machine, continue to deduct depreciation on the machine. Www irs gov form1040x Cost or Other Basis Fully Recovered You stop depreciating property when you have fully recovered your cost or other basis. Www irs gov form1040x You recover your basis when your section 179 and allowed or allowable depreciation deductions equal your cost or investment in the property. Www irs gov form1040x See What Is the Basis of Your Depreciable Property , later. Www irs gov form1040x Retired From Service You stop depreciating property when you retire it from service, even if you have not fully recovered its cost or other basis. Www irs gov form1040x You retire property from service when you permanently withdraw it from use in a trade or business or from use in the production of income because of any of the following events. Www irs gov form1040x You sell or exchange the property. Www irs gov form1040x You convert the property to personal use. Www irs gov form1040x You abandon the property. Www irs gov form1040x You transfer the property to a supplies or scrap account. Www irs gov form1040x The property is destroyed. Www irs gov form1040x If you included the property in a general asset account, see How Do You Use General Asset Accounts in chapter 4 for the rules that apply when you dispose of that property. Www irs gov form1040x What Method Can You Use To Depreciate Your Property? You must use the Modified Accelerated Cost Recovery System (MACRS) to depreciate most property. Www irs gov form1040x MACRS is discussed in chapter 4. Www irs gov form1040x You cannot use MACRS to depreciate the following property. Www irs gov form1040x Property you placed in service before 1987. Www irs gov form1040x Certain property owned or used in 1986. Www irs gov form1040x Intangible property. Www irs gov form1040x Films, video tapes, and recordings. Www irs gov form1040x Certain corporate or partnership property acquired in a nontaxable transfer. Www irs gov form1040x Property you elected to exclude from MACRS. Www irs gov form1040x The following discussions describe the property listed above and explain what depreciation method should be used. Www irs gov form1040x Property You Placed in Service Before 1987 You cannot use MACRS for property you placed in service before 1987 (except property you placed in service after July 31, 1986, if MACRS was elected). Www irs gov form1040x Property placed in service before 1987 must be depreciated under the methods discussed in Publication 534. Www irs gov form1040x For a discussion of when property is placed in service, see When Does Depreciation Begin and End , earlier. Www irs gov form1040x Use of real property changed. Www irs gov form1040x   You generally must use MACRS to depreciate real property that you acquired for personal use before 1987 and changed to business or income-producing use after 1986. Www irs gov form1040x Improvements made after 1986. Www irs gov form1040x   You must treat an improvement made after 1986 to property you placed in service before 1987 as separate depreciable property. Www irs gov form1040x Therefore, you can depreciate that improvement as separate property under MACRS if it is the type of property that otherwise qualifies for MACRS depreciation. Www irs gov form1040x For more information about improvements, see How Do You Treat Repairs and Improvements , later and Additions and Improvements under Which Recovery Period Applies in chapter 4. Www irs gov form1040x Property Owned or Used in 1986 You may not be able to use MACRS for property you acquired and placed in service after 1986 if any of the situations described below apply. Www irs gov form1040x If you cannot use MACRS, the property must be depreciated under the methods discussed in Publication 534. Www irs gov form1040x For the following discussions, do not treat property as owned before you placed it in service. Www irs gov form1040x If you owned property in 1986 but did not place it in service until 1987, you do not treat it as owned in 1986. Www irs gov form1040x Personal property. Www irs gov form1040x   You cannot use MACRS for personal property (section 1245 property) in any of the following situations. Www irs gov form1040x You or someone related to you owned or used the property in 1986. Www irs gov form1040x You acquired the property from a person who owned it in 1986 and as part of the transaction the user of the property did not change. Www irs gov form1040x You lease the property to a person (or someone related to this person) who owned or used the property in 1986. Www irs gov form1040x You acquired the property in a transaction in which: The user of the property did not change, and The property was not MACRS property in the hands of the person from whom you acquired it because of (2) or (3) above. Www irs gov form1040x Real property. Www irs gov form1040x   You generally cannot use MACRS for real property (section 1250 property) in any of the following situations. Www irs gov form1040x You or someone related to you owned the property in 1986. Www irs gov form1040x You lease the property to a person who owned the property in 1986 (or someone related to that person). Www irs gov form1040x You acquired the property in a like-kind exchange, involuntary conversion, or repossession of property you or someone related to you owned in 1986. Www irs gov form1040x MACRS applies only to that part of your basis in the acquired property that represents cash paid or unlike property given up. Www irs gov form1040x It does not apply to the carried-over part of the basis. Www irs gov form1040x Exceptions. Www irs gov form1040x   The rules above do not apply to the following. Www irs gov form1040x Residential rental property or nonresidential real property. Www irs gov form1040x Any property if, in the first tax year it is placed in service, the deduction under the Accelerated Cost Recovery System (ACRS) is more than the deduction under MACRS using the half-year convention. Www irs gov form1040x For information on how to figure depreciation under ACRS, see Publication 534. Www irs gov form1040x Property that was MACRS property in the hands of the person from whom you acquired it because of (2) above. Www irs gov form1040x Related persons. Www irs gov form1040x   For this purpose, the following are related persons. Www irs gov form1040x An individual and a member of his or her family, including only a spouse, child, parent, brother, sister, half-brother, half-sister, ancestor, and lineal descendant. Www irs gov form1040x A corporation and an individual who directly or indirectly owns more than 10% of the value of the outstanding stock of that corporation. Www irs gov form1040x Two corporations that are members of the same controlled group. Www irs gov form1040x A trust fiduciary and a corporation if more than 10% of the value of the outstanding stock is directly or indirectly owned by or for the trust or grantor of the trust. Www irs gov form1040x The grantor and fiduciary, and the fiduciary and beneficiary, of any trust. Www irs gov form1040x The fiduciaries of two different trusts, and the fiduciaries and beneficiaries of two different trusts, if the same person is the grantor of both trusts. Www irs gov form1040x A tax-exempt educational or charitable organization and any person (or, if that person is an individual, a member of that person's family) who directly or indirectly controls the organization. Www irs gov form1040x Two S corporations, and an S corporation and a regular corporation, if the same persons own more than 10% of the value of the outstanding stock of each corporation. Www irs gov form1040x A corporation and a partnership if the same persons own both of the following. Www irs gov form1040x More than 10% of the value of the outstanding stock of the corporation. Www irs gov form1040x More than 10% of the capital or profits interest in the partnership. Www irs gov form1040x The executor and beneficiary of any estate. Www irs gov form1040x A partnership and a person who directly or indirectly owns more than 10% of the capital or profits interest in the partnership. Www irs gov form1040x Two partnerships, if the same persons directly or indirectly own more than 10% of the capital or profits interest in each. Www irs gov form1040x The related person and a person who is engaged in trades or businesses under common control. Www irs gov form1040x See section 52(a) and 52(b) of the Internal Revenue Code. Www irs gov form1040x When to determine relationship. Www irs gov form1040x   You must determine whether you are related to another person at the time you acquire the property. Www irs gov form1040x   A partnership acquiring property from a terminating partnership must determine whether it is related to the terminating partnership immediately before the event causing the termination. Www irs gov form1040x For this rule, a terminating partnership is one that sells or exchanges, within 12 months, 50% or more of its total interest in partnership capital or profits. Www irs gov form1040x Constructive ownership of stock or partnership interest. Www irs gov form1040x   To determine whether a person directly or indirectly owns any of the outstanding stock of a corporation or an interest in a partnership, apply the following rules. Www irs gov form1040x Stock or a partnership interest directly or indirectly owned by or for a corporation, partnership, estate, or trust is considered owned proportionately by or for its shareholders, partners, or beneficiaries. Www irs gov form1040x However, for a partnership interest owned by or for a C corporation, this applies only to shareholders who directly or indirectly own 5% or more of the value of the stock of the corporation. Www irs gov form1040x An individual is considered to own the stock or partnership interest directly or indirectly owned by or for the individual's family. Www irs gov form1040x An individual who owns, except by applying rule (2), any stock in a corporation is considered to own the stock directly or indirectly owned by or for the individual's partner. Www irs gov form1040x For purposes of rules (1), (2), or (3), stock or a partnership interest considered to be owned by a person under rule (1) is treated as actually owned by that person. Www irs gov form1040x However, stock or a partnership interest considered to be owned by an individual under rule (2) or (3) is not treated as owned by that individual for reapplying either rule (2) or (3) to make another person considered to be the owner of the same stock or partnership interest. Www irs gov form1040x Intangible Property Generally, if you can depreciate intangible property, you usually use the straight line method of depreciation. Www irs gov form1040x However, you can choose to depreciate certain intangible property under the income forecast method (discussed later). Www irs gov form1040x You cannot depreciate intangible property that is a section 197 intangible or that otherwise does not meet all the requirements discussed earlier under What Property Can Be Depreciated. Www irs gov form1040x Straight Line Method This method lets you deduct the same amount of depreciation each year over the useful life of the property. Www irs gov form1040x To figure your deduction, first determine the adjusted basis, salvage value, and estimated useful life of your property. Www irs gov form1040x Subtract the salvage value, if any, from the adjusted basis. Www irs gov form1040x The balance is the total depreciation you can take over the useful life of the property. Www irs gov form1040x Divide the balance by the number of years in the useful life. Www irs gov form1040x This gives you your yearly depreciation deduction. Www irs gov form1040x Unless there is a big change in adjusted basis or useful life, this amount will stay the same throughout the time you depreciate the property. Www irs gov form1040x If, in the first year, you use the property for less than a full year, you must prorate your depreciation deduction for the number of months in use. Www irs gov form1040x Example. Www irs gov form1040x In April, Frank bought a patent for $5,100 that is not a section 197 intangible. Www irs gov form1040x He depreciates the patent under the straight line method, using a 17-year useful life and no salvage value. Www irs gov form1040x He divides the $5,100 basis by 17 years to get his $300 yearly depreciation deduction. Www irs gov form1040x He only used the patent for 9 months during the first year, so he multiplies $300 by 9/12 to get his deduction of $225 for the first year. Www irs gov form1040x Next year, Frank can deduct $300 for the full year. Www irs gov form1040x Patents and copyrights. Www irs gov form1040x   If you can depreciate the cost of a patent or copyright, use the straight line method over the useful life. Www irs gov form1040x The useful life of a patent or copyright is the lesser of the life granted to it by the government or the remaining life when you acquire it. Www irs gov form1040x However, if the patent or copyright becomes valueless before the end of its useful life, you can deduct in that year any of its remaining cost or other basis. Www irs gov form1040x Computer software. Www irs gov form1040x   Computer software is generally a section 197 intangible and cannot be depreciated if you acquired it in connection with the acquisition of assets constituting a business or a substantial part of a business. Www irs gov form1040x   However, computer software is not a section 197 intangible and can be depreciated, even if acquired in connection with the acquisition of a business, if it meets all of the following tests. Www irs gov form1040x It is readily available for purchase by the general public. Www irs gov form1040x It is subject to a nonexclusive license. Www irs gov form1040x It has not been substantially modified. Www irs gov form1040x   If the software meets the tests above, it may also qualify for the section 179 deduction and the special depreciation allowance, discussed later. Www irs gov form1040x If you can depreciate the cost of computer software, use the straight line method over a useful life of 36 months. Www irs gov form1040x    Tax-exempt use property subject to a lease. Www irs gov form1040x   The useful life of computer software leased under a lease agreement entered into after March 12, 2004, to a tax-exempt organization, governmental unit, or foreign person or entity (other than a partnership), cannot be less than 125% of the lease term. Www irs gov form1040x Certain created intangibles. Www irs gov form1040x   You can amortize certain intangibles created on or after December 31, 2003, over a 15-year period using the straight line method and no salvage value, even though they have a useful life that cannot be estimated with reasonable accuracy. Www irs gov form1040x For example, amounts paid to acquire memberships or privileges of indefinite duration, such as a trade association membership, are eligible costs. Www irs gov form1040x   The following are not eligible. Www irs gov form1040x Any intangible asset acquired from another person. Www irs gov form1040x Created financial interests. Www irs gov form1040x Any intangible asset that has a useful life that can be estimated with reasonable accuracy. Www irs gov form1040x Any intangible asset that has an amortization period or limited useful life that is specifically prescribed or prohibited by the Code, regulations, or other published IRS guidance. Www irs gov form1040x Any amount paid to facilitate an acquisition of a trade or business, a change in the capital structure of a business entity, and certain other transactions. Www irs gov form1040x   You must also increase the 15-year safe harbor amortization period to a 25-year period for certain intangibles related to benefits arising from the provision, production, or improvement of real property. Www irs gov form1040x For this purpose, real property includes property that will remain attached to the real property for an indefinite period of time, such as roads, bridges, tunnels, pavements, and pollution control facilities. Www irs gov form1040x Income Forecast Method You can choose to use the income forecast method instead of the straight line method to depreciate the following depreciable intangibles. Www irs gov form1040x Motion picture films or video tapes. Www irs gov form1040x Sound recordings. Www irs gov form1040x Copyrights. Www irs gov form1040x Books. Www irs gov form1040x Patents. Www irs gov form1040x Under the income forecast method, each year's depreciation deduction is equal to the cost of the property, multiplied by a fraction. Www irs gov form1040x The numerator of the fraction is the current year's net income from the property, and the denominator is the total income anticipated from the property through the end of the 10th taxable year following the taxable year the property is placed in service. Www irs gov form1040x For more information, see section 167(g) of the Internal Revenue Code. Www irs gov form1040x Films, video tapes, and recordings. Www irs gov form1040x   You cannot use MACRS for motion picture films, video tapes, and sound recordings. Www irs gov form1040x For this purpose, sound recordings are discs, tapes, or other phonorecordings resulting from the fixation of a series of sounds. Www irs gov form1040x You can depreciate this property using either the straight line method or the income forecast method. Www irs gov form1040x Participations and residuals. Www irs gov form1040x   You can include participations and residuals in the adjusted basis of the property for purposes of computing your depreciation deduction under the income forecast method. Www irs gov form1040x The participations and residuals must relate to income to be derived from the property before the end of the 10th taxable year after the property is placed in service. Www irs gov form1040x For this purpose, participations and residuals are defined as costs which by contract vary with the amount of income earned in connection with the property. Www irs gov form1040x   Instead of including these amounts in the adjusted basis of the property, you can deduct the costs in the taxable year that they are paid. Www irs gov form1040x Videocassettes. Www irs gov form1040x   If you are in the business of renting videocassettes, you can depreciate only those videocassettes bought for rental. Www irs gov form1040x If the videocassette has a useful life of one year or less, you can currently deduct the cost as a business expense. Www irs gov form1040x Corporate or Partnership Property Acquired in a Nontaxable Transfer MACRS does not apply to property used before 1987 and transferred after 1986 to a corporation or partnership (except property the transferor placed in service after July 31, 1986, if MACRS was elected) to the extent its basis is carried over from the property's adjusted basis in the transferor's hands. Www irs gov form1040x You must continue to use the same depreciation method as the transferor and figure depreciation as if the transfer had not occurred. Www irs gov form1040x However, if MACRS would otherwise apply, you can use it to depreciate the part of the property's basis that exceeds the carried-over basis. Www irs gov form1040x The nontaxable transfers covered by this rule include the following. Www irs gov form1040x A distribution in complete liquidation of a subsidiary. Www irs gov form1040x A transfer to a corporation controlled by the transferor. Www irs gov form1040x An exchange of property solely for corporate stock or securities in a reorganization. Www irs gov form1040x A contribution of property to a partnership in exchange for a partnership interest. Www irs gov form1040x A partnership distribution of property to a partner. Www irs gov form1040x Election To Exclude Property From MACRS If you can properly depreciate any property under a method not based on a term of years, such as the unit-of-production method, you can elect to exclude that property from MACRS. Www irs gov form1040x You make the election by reporting your depreciation for the property on line 15 in Part II of Form 4562 and attaching a statement as described in the instructions for Form 4562. Www irs gov form1040x You must make this election by the return due date (including extensions) for the tax year you place your property in service. Www irs gov form1040x However, if you timely filed your return for the year without making the election, you can still make the election by filing an amended return within six months of the due date of the return (excluding extensions). Www irs gov form1040x Attach the election to the amended return and write “Filed pursuant to section 301. Www irs gov form1040x 9100-2” on the election statement. Www irs gov form1040x File the amended return at the same address you filed the original return. Www irs gov form1040x Use of standard mileage rate. Www irs gov form1040x   If you use the standard mileage rate to figure your tax deduction for your business automobile, you are treated as having made an election to exclude the automobile from MACRS. Www irs gov form1040x See Publication 463 for a discussion of the standard mileage rate. Www irs gov form1040x What Is the Basis of Your Depreciable Property? To figure your depreciation deduction, you must determine the basis of your property. Www irs gov form1040x To determine basis, you need to know the cost or other basis of your property. Www irs gov form1040x Cost as Basis The basis of property you buy is its cost plus amounts you paid for items such as sales tax (see Exception , below), freight charges, and installation and testing fees. Www irs gov form1040x The cost includes the amount you pay in cash, debt obligations, other property, or services. Www irs gov form1040x Exception. Www irs gov form1040x   You can elect to deduct state and local general sales taxes instead of state and local income taxes as an itemized deduction on Schedule A (Form 1040). Www irs gov form1040x If you make that choice, you cannot include those sales taxes as part of your cost basis. Www irs gov form1040x Assumed debt. Www irs gov form1040x   If you buy property and assume (or buy subject to) an existing mortgage or other debt on the property, your basis includes the amount you pay for the property plus the amount of the assumed debt. Www irs gov form1040x Example. Www irs gov form1040x You make a $20,000 down payment on property and assume the seller's mortgage of $120,000. Www irs gov form1040x Your total cost is $140,000, the cash you paid plus the mortgage you assumed. Www irs gov form1040x Settlement costs. Www irs gov form1040x   The basis of real property also includes certain fees and charges you pay in addition to the purchase price. Www irs gov form1040x These generally are shown on your settlement statement and include the following. Www irs gov form1040x Legal and recording fees. Www irs gov form1040x Abstract fees. Www irs gov form1040x Survey charges. Www irs gov form1040x Owner's title insurance. Www irs gov form1040x Amounts the seller owes that you agree to pay, such as back taxes or interest, recording or mortgage fees, charges for improvements or repairs, and sales commissions. Www irs gov form1040x   For fees and charges you cannot include in the basis of property, see Real Property in Publication 551. Www irs gov form1040x Property you construct or build. Www irs gov form1040x   If you construct, build, or otherwise produce property for use in your business, you may have to use the uniform capitalization rules to determine the basis of your property. Www irs gov form1040x For information about the uniform capitalization rules, see Publication 551 and the regulations under section 263A of the Internal Revenue Code. Www irs gov form1040x Other Basis Other basis usually refers to basis that is determined by the way you received the property. Www irs gov form1040x For example, your basis is other than cost if you acquired the property in exchange for other property, as payment for services you performed, as a gift, or as an inheritance. Www irs gov form1040x If you acquired property in this or some other way, see Publication 551 to determine your basis. Www irs gov form1040x Property changed from personal use. Www irs gov form1040x   If you held property for personal use and later use it in your business or income-producing activity, your depreciable basis is the lesser of the following. Www irs gov form1040x The fair market value (FMV) of the property on the date of the change in use. Www irs gov form1040x Your original cost or other basis adjusted as follows. Www irs gov form1040x Increased by the cost of any permanent improvements or additions and other costs that must be added to basis. Www irs gov form1040x Decreased by any deductions you claimed for casualty and theft losses and other items that reduced your basis. Www irs gov form1040x Example. Www irs gov form1040x Several years ago, Nia paid $160,000 to have her home built on a lot that cost her $25,000. Www irs gov form1040x Before changing the property to rental use last year, she paid $20,000 for permanent improvements to the house and claimed a $2,000 casualty loss deduction for damage to the house. Www irs gov form1040x Land is not depreciable, so she includes only the cost of the house when figuring the basis for depreciation. Www irs gov form1040x Nia's adjusted basis in the house when she changed its use was $178,000 ($160,000 + $20,000 − $2,000). Www irs gov form1040x On the same date, her property had an FMV of $180,000, of which $15,000 was for the land and $165,000 was for the house. Www irs gov form1040x The basis for depreciation on the house is the FMV on the date of change ($165,000), because it is less than her adjusted basis ($178,000). Www irs gov form1040x Property acquired in a nontaxable transaction. Www irs gov form1040x   Generally, if you receive property in a nontaxable exchange, the basis of the property you receive is the same as the adjusted basis of the property you gave up. Www irs gov form1040x Special rules apply in determining the basis and figuring the MACRS depreciation deduction and special depreciation allowance for property acquired in a like-kind exchange or involuntary conversion. Www irs gov form1040x See Like-kind exchanges and involuntary conversions. Www irs gov form1040x under How Much Can You Deduct? in chapter 3 and Figuring the Deduction for Property Acquired in a Nontaxable Exchange in chapter 4. Www irs gov form1040x   There are also special rules for determining the basis of MACRS property involved in a like-kind exchange or involuntary conversion when the property is contained in a general asset account. Www irs gov form1040x See How Do You Use General Asset Accounts in chapter 4. Www irs gov form1040x Adjusted Basis To find your property's basis for depreciation, you may have to make certain adjustments (increases and decreases) to the basis of the property for events occurring between the time you acquired the property and the time you placed it in service. Www irs gov form1040x These events could include the following. Www irs gov form1040x Installing utility lines. Www irs gov form1040x Paying legal fees for perfecting the title. Www irs gov form1040x Settling zoning issues. Www irs gov form1040x Receiving rebates. Www irs gov form1040x Incurring a casualty or theft loss. Www irs gov form1040x For a discussion of adjustments to the basis of your property, see Adjusted Basis in Publication 551. Www irs gov form1040x If you depreciate your property under MACRS, you also may have to reduce your basis by certain deductions and credits with respect to the property. Www irs gov form1040x For more information, see What Is the Basis for Depreciation in chapter 4. Www irs gov form1040x . Www irs gov form1040x Basis adjustment for depreciation allowed or allowable. Www irs gov form1040x   You must reduce the basis of property by the depreciation allowed or allowable, whichever is greater. Www irs gov form1040x Depreciation allowed is depreciation you actually deducted (from which you received a tax benefit). Www irs gov form1040x Depreciation allowable is depreciation you are entitled to deduct. Www irs gov form1040x   If you do not claim depreciation you are entitled to deduct, you must still reduce the basis of the property by the full amount of depreciation allowable. Www irs gov form1040x   If you deduct more depreciation than you should, you must reduce your basis by any amount deducted from which you received a tax benefit (the depreciation allowed). Www irs gov form1040x How Do You Treat Repairs and Improvements? If you improve depreciable property, you must treat the improvement as separate depreciable property. Www irs gov form1040x Improvement means an addition to or partial replacement of property that adds to its value, appreciably lengthens the time you can use it, or adapts it to a different use. Www irs gov form1040x You generally deduct the cost of repairing business property in the same way as any other business expense. Www irs gov form1040x However, if a repair or replacement increases the value of your property, makes it more useful, or lengthens its life, you must treat it as an improvement and depreciate it. Www irs gov form1040x Example. Www irs gov form1040x You repair a small section on one corner of the roof of a rental house. Www irs gov form1040x You deduct the cost of the repair as a rental expense. Www irs gov form1040x However, if you completely replace the roof, the new roof is an improvement because it increases the value and lengthens the life of the property. Www irs gov form1040x You depreciate the cost of the new roof. Www irs gov form1040x Improvements to rented property. Www irs gov form1040x   You can depreciate permanent improvements you make to business property you rent from someone else. Www irs gov form1040x Do You Have To File Form 4562? Use Form 4562 to figure your deduction for depreciation and amortization. Www irs gov form1040x Attach Form 4562 to your tax return for the current tax year if you are claiming any of the following items. Www irs gov form1040x A section 179 deduction for the current year or a section 179 carryover from a prior year. Www irs gov form1040x See chapter 2 for information on the section 179 deduction. Www irs gov form1040x Depreciation for property placed in service during the current year. Www irs gov form1040x Depreciation on any vehicle or other listed property, regardless of when it was placed in service. Www irs gov form1040x See chapter 5 for information on listed property. Www irs gov form1040x A deduction for any vehicle if the deduction is reported on a form other than Schedule C (Form 1040) or Schedule C-EZ (Form 1040). Www irs gov form1040x Amortization of costs if the current year is the first year of the amortization period. Www irs gov form1040x Depreciation or amortization on any asset on a corporate income tax return (other than Form 1120S, U. Www irs gov form1040x S. Www irs gov form1040x Income Tax Return for an S Corporation) regardless of when it was placed in service. Www irs gov form1040x You must submit a separate Form 4562 for each business or activity on your return for which a Form 4562 is required. Www irs gov form1040x Table 1-1 presents an overview of the purpose of the various parts of Form 4562. Www irs gov form1040x Employee. Www irs gov form1040x   Do not use Form 4562 if you are an employee and you deduct job-related vehicle expenses using either actual expenses (including depreciation) or the standard mileage rate. Www irs gov form1040x Instead, use either Form 2106 or Form 2106-EZ. Www irs gov form1040x Use Form 2106-EZ if you are claiming the standard mileage rate and you are not reimbursed by your employer for any expenses. Www irs gov form1040x How Do You Correct Depreciation Deductions? If you deducted an incorrect amount of depreciation in any year, you may be able to make a correction by filing an amended return for that year. Www irs gov form1040x See Filing an Amended Return , next. Www irs gov form1040x If you are not allowed to make the correction on an amended return, you may be able to change your accounting method to claim the correct amount of depreciation. Www irs gov form1040x See Changing Your Accounting Method , later. Www irs gov form1040x Filing an Amended Return You can file an amended return to correct the amount of depreciation claimed for any property in any of the following situations. Www irs gov form1040x You claimed the incorrect amount because of a mathematical error made in any year. Www irs gov form1040x You claimed the incorrect amount because of a posting error made in any year. Www irs gov form1040x You have not adopted a method of accounting for property placed in service by you in tax years ending after December 29, 2003. Www irs gov form1040x You claimed the incorrect amount on property placed in service by you in tax years ending before December 30, 2003. Www irs gov form1040x Adoption of accounting method defined. Www irs gov form1040x   Generally, you adopt a method of accounting for depreciation by using a permissible method of determining depreciation when you file your first tax return, or by using the same impermissible method of determining depreciation in two or more consecutively filed tax returns. Www irs gov form1040x   For an exception to this 2-year rule, see Revenue Procedure 2011-14 on page 330 of the Internal Revenue Bulletin 2011-4, available at www. Www irs gov form1040x irs. Www irs gov form1040x gov/pub/irs-irbs/irb11-04. Www irs gov form1040x pdf. Www irs gov form1040x (Note. Www irs gov form1040x Revenue Procedure 2011-14 is clarified and modified by Revenue Procedure 2012-20. Www irs gov form1040x For more information, see Revenue Procedure 2012-20 on page 700 of the Internal Revenue Bulletin 2012-14, available at www. Www irs gov form1040x irs. Www irs gov form1040x gov/pub/irs-irbs/irb12-14. Www irs gov form1040x pdf. Www irs gov form1040x )   For a safe harbor method of accounting to treat rotable spare parts as depreciable assets and procedures to obtain automatic consent to change to the safe harbor method of accounting, see Revenue Procedure 2007-48 on page 110 of Internal Revenue Bulletin 2007-29, available at www. Www irs gov form1040x irs. Www irs gov form1040x gov/pub/irs-irbs/irb07-29. Www irs gov form1040x pdf. Www irs gov form1040x When to file. Www irs gov form1040x   If an amended return is allowed, you must file it by the later of the following. Www irs gov form1040x 3 years from the date you filed your original return for the year in which you did not deduct the correct amount. Www irs gov form1040x A return filed before an unextended due date is considered filed on that due date. Www irs gov form1040x 2 years from the time you paid your tax for that year. Www irs gov form1040x Changing Your Accounting Method Generally, you must get IRS approval to change your method of accounting. Www irs gov form1040x You generally must file Form 3115, Application for Change in Accounting Method, to request a change in your method of accounting for depreciation. Www irs gov form1040x The following are examples of a change in method of accounting for depreciation. Www irs gov form1040x A change from an impermissible method of determining depreciation for depreciable property, if the impermissible method was used in two or more consecutively filed tax returns. Www irs gov form1040x A change in the treatment of an asset from nondepreciable to depreciable or vice versa. Www irs gov form1040x A change in the depreciation method, period of recovery, or convention of a depreciable asset. Www irs gov form1040x A change from not claiming to claiming the special depreciation allowance if you did not make the election to not claim any special allowance. Www irs gov form1040x A change from claiming a 50% special depreciation allowance to claiming a 30% special depreciation allowance for qualified property (including property that is included in a class of property for which you elected a 30% special allowance instead of a 50% special allowance). Www irs gov form1040x Changes in depreciation that are not a change in method of accounting (and may only be made on an amended return) include the following. Www irs gov form1040x An adjustment in the useful life of a depreciable asset for which depreciation is determined under section 167. Www irs gov form1040x A change in use of an asset in the hands of the same taxpayer. Www irs gov form1040x Making a late depreciation election or revoking a timely valid depreciation election (including the election not to deduct the special depreciation allowance). Www irs gov form1040x If you elected not to claim any special allowance, a change from not claiming to claiming the special allowance is a revocation of the election and is not an accounting method change. Www irs gov form1040x Generally, you must get IRS approval to make a late depreciation election or revoke a depreciation election. Www irs gov form1040x You must submit a request for a letter ruling to make a late election or revoke an election. Www irs gov form1040x Any change in the placed in service date of a depreciable asset. Www irs gov form1040x See section 1. Www irs gov form1040x 446-1(e)(2)(ii)(d) of the regulations for more information and examples. Www irs gov form1040x IRS approval. Www irs gov form1040x   In some instances, you may be able to get approval from the IRS to change your method of accounting for depreciation under the automatic change request procedures generally covered in Revenue Procedure 2011-14. Www irs gov form1040x If you do not qualify to use the automatic procedures to get approval, you must use the advance consent request procedures generally covered in Revenue Procedure 97-27, 1997-1 C. Www irs gov form1040x B. Www irs gov form1040x 680. Www irs gov form1040x Also see the Instructions for Form 3115 for more information on getting approval, including lists of scope limitations and automatic accounting method changes. Www irs gov form1040x Additional guidance. Www irs gov form1040x    For additional guidance and special procedures for changing your accounting method, automatic change procedures, amending your return, and filing Form 3115, see Revenue Procedure 2011-14 on page 330 of the Internal Revenue Bulletin 2011-4, available at www. Www irs gov form1040x irs. Www irs gov form1040x gov/pub/irs-irbs/irb11-04. Www irs gov form1040x pdf. Www irs gov form1040x (Note. Www irs gov form1040x Revenue Procedure 2011-14 is clarified and modified by Revenue Procedure 2012-20. Www irs gov form1040x For more information, see Revenue Procedure 2012-20 on page 700 of the Internal Revenue Bulletin 2012-14, available at www. Www irs gov form1040x irs. Www irs gov form1040x gov/pub/irs-irbs/irb12-14. Www irs gov form1040x pdf. Www irs gov form1040x )   For a safe harbor method of accounting to treat rotable spare parts as depreciable assets, see Revenue Procedure 2007-48 on page 110 of Internal Revenue Bulletin 2007-29, available at www. Www irs gov form1040x irs. Www irs gov form1040x gov/pub/irs-irbs/irb07-29. Www irs gov form1040x pdf. Www irs gov form1040x Table 1-1. Www irs gov form1040x Purpose of Form 4562 This table describes the purpose of the various parts of Form 4562. Www irs gov form1040x For more information, see Form 4562 and its instructions. Www irs gov form1040x Part Purpose I • Electing the section 179 deduction • Figuring the maximum section 179 deduction for the current year • Figuring any section 179 deduction carryover to the next year II • Reporting the special depreciation allowance for property (other than listed property) placed in service during the tax year • Reporting depreciation deductions on property being depreciated under any method other than Modified Accelerated Cost Recovery System (MACRS) III • Reporting MACRS depreciation deductions for property placed in service before this year • Reporting MACRS depreciation deductions for property (other than listed property) placed in service during the current year IV • Summarizing other parts V • Reporting the special depreciation allowance for automobiles and other listed property • Reporting MACRS depreciation on automobiles and other listed property • Reporting the section 179 cost elected for automobiles and other listed property • Reporting information on the use of automobiles and other transportation vehicles VI • Reporting amortization deductions Section 481(a) adjustment. Www irs gov form1040x   If you file Form 3115 and change from an impermissible method to a permissible method of accounting for depreciation, you can make a section 481(a) adjustment for any unclaimed or excess amount of allowable depreciation. Www irs gov form1040x The adjustment is the difference between the total depreciation actually deducted for the property and the total amount allowable prior to the year of change. Www irs gov form1040x If no depreciation was deducted, the adjustment is the total depreciation allowable prior to the year of change. Www irs gov form1040x A negative section 481(a) adjustment results in a decrease in taxable income. Www irs gov form1040x It is taken into account in the year of change and is reported on your business tax returns as “other expenses. Www irs gov form1040x ” A positive section 481(a) adjustment results in an increase in taxable income. Www irs gov form1040x It is generally taken into account over 4 tax years and is reported on your business tax returns as “other income. Www irs gov form1040x ” However, you can elect to use a one-year adjustment period and report the adjustment in the year of change if the total adjustment is less than $25,000. Www irs gov form1040x Make the election by completing the appropriate line on Form 3115. Www irs gov form1040x   If you file a Form 3115 and change from one permissible method to another permissible method, the section 481(a) adjustment is zero. Www irs gov form1040x Prev  Up  Next   Home   More Online Publications
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Www irs gov form1040x Publication 179 - Additional Material Table of Contents 15. Www irs gov form1040x Reglas especiales para varias clases de servicios y de pagos Cómo obtener ayuda relacionada con las contribuciones 15. Www irs gov form1040x Reglas especiales para varias clases de servicios y de pagos Reglas especiales para varias clases de servicios y de pagos La tabla que aparece a continuación trata en forma resumida las clases especiales de trabajo y de pagos sujetos a la contribución. Www irs gov form1040x Si usted necesita información más detallada, visite la oficina del Servicio Federal de Rentas Internas en Guaynabo, vea los reglamentos relacionados con las contribuciones sobre la nómina o llame al 1-800-829-4933. Www irs gov form1040x Clases especiales de empleo y tipos  especiales de paga Contribuciones sobre la Nómina Para la contribución al Seguro Social y al seguro Medicare (incluyendo la Contribución Adicional al Medicare, cuando los salarios pagados exceden de $200,000), la paga es: Bajo la Ley Federal de Contribución para el Desempleo (FUTA), la paga es: Trabajo agrícola:     1. Www irs gov form1040x Servicios en fincas relacionados con el cultivo del suelo; cultivo o recolección de cualquier producto agrícola u hortícola; crianza, etc. Www irs gov form1040x , de ganado, aves, abejas, animales de piel o silvestres. Www irs gov form1040x Tributable, si responde al requisito de los $150 o $2,500 (vea el apartado 7). Www irs gov form1040x Tributable, si responde a cualesquiera de los dos requisitos del apartado 10. Www irs gov form1040x 2. Www irs gov form1040x Servicios prestados al dueño o explotador de una finca, si la mayor parte se prestan en la finca, para la administración, mantenimiento, etc. Www irs gov form1040x , de la finca, de los aperos o del equipo o en el salvamento de madera y limpieza de leña y demás escombros dejados por un huracán. Www irs gov form1040x Tributable, si responde al requisito de los $150 o $2,500 (vea el apartado 7). Www irs gov form1040x Tributable, si responde a cualesquiera de los dos requisitos del apartado 10. Www irs gov form1040x 3. Www irs gov form1040x Servicios relacionados con el cultivo y la recolección de determinados productos resinosos (aguarrás y demás productos oleorresinosos). Www irs gov form1040x Tributable, si responde al requisito de los $150 o $2,500 (vea el apartado 7). Www irs gov form1040x Tributable, si responde a cualesquiera de los dos requisitos del apartado 10. Www irs gov form1040x 4. Www irs gov form1040x Servicios relacionados con el desmote de algodón. Www irs gov form1040x Tributable, si responde al requisito de los $150 o $2,500 (vea el apartado 7). Www irs gov form1040x Tributable, si responde a cualesquiera de los dos requisitos del apartado 10. Www irs gov form1040x 5. Www irs gov form1040x Servicios prestados fuera de la finca relacionados con la incubación de aves de corral. Www irs gov form1040x Tributable (como labor no agrícola). Www irs gov form1040x * Tributable, si responde a cualesquiera de los dos requisitos del apartado 10. Www irs gov form1040x 6. Www irs gov form1040x Servicios relacionados con la operación o conservación de canales, embalses o vías fluviales y utilizados exclusivamente en la provisión o almacenaje de agua para fines agrícolas que no se mantienen ni se operan con fines de lucro. Www irs gov form1040x Tributable, si responde al requisito de los $150 o $2,500 (vea el apartado 7). Www irs gov form1040x Tributable, si responde a cualesquiera de los dos requisitos del apartado 10. Www irs gov form1040x 7. Www irs gov form1040x Servicios en la elaboración, empaque, entrega, etc. Www irs gov form1040x , de cualquier producto agrícola u hortícola en su estado no manufacturado:     a. Www irs gov form1040x Empleado por el explotador de la finca. Www irs gov form1040x Si el explotador produjo más de la mitad del producto elaborado, será tributable si responde al requisito de los $150 o $2,500 (vea el apartado 7); de lo contrario, será tributable como labor no agrícola. Www irs gov form1040x * Tributable si el patrono produjo más de la mitad de los productos elaborados y, además, responde a cualesquiera de los dos requisitos del apartado 10. Www irs gov form1040x De lo contrario, será tributable como labor no agrícola. Www irs gov form1040x b. Www irs gov form1040x Empleado por un grupo no incorporado  de explotadores de fincas (no más de 20). Www irs gov form1040x Si el grupo produjo todos los productos elaborados, será tributable si responde al requisito de los $150 o $2,500 (vea el apartado 7); de lo contrario, será tributable como labor no agrícola. Www irs gov form1040x * Tributable si el patrono produjo más de la mitad de los productos elaborados y, además, responde a cualesquiera de los dos requisitos del apartado 10. Www irs gov form1040x De lo contrario, será tributable como labor no agrícola. Www irs gov form1040x c. Www irs gov form1040x Empleado por otro grupo de operadores  de una finca (incluyendo organizaciones  cooperativas y tratantes comerciales). Www irs gov form1040x Tributable (como labor no agrícola). Www irs gov form1040x * Tributable si el patrono produjo más de la mitad de los productos elaborados y, además, responde a cualesquiera de los dos requisitos del apartado 10. Www irs gov form1040x De lo contrario, será tributable como labor no agrícola. Www irs gov form1040x 8. Www irs gov form1040x Servicios en el manejo o la elaboración de artículos después de su entrega al mercado final o en el enlatado o congelación comercial. Www irs gov form1040x Tributable (como labor no agrícola). Www irs gov form1040x * Tributable (como labor no agrícola). Www irs gov form1040x *Los salarios recibidos por servicios que no se consideran trabajo agrícola se declaran en el Formulario 941-PR o Formulario 944(SP). Www irs gov form1040x Otras exenciones pueden corresponder. Www irs gov form1040x Vea los apartados 5 y 12 . Www irs gov form1040x Reglas especiales para varias clases de servicios y de pagos Clases especiales de empleo y tipos  especiales de paga Contribuciones sobre la Nómina Para la contribución al Seguro Social y al seguro Medicare (incluyendo la Contribución Adicional al Medicare, cuando los salarios pagados exceden de $200,000), la paga es: Bajo la Ley Federal de Contribución para el Desempleo (FUTA), la paga es: Extranjeros:     1. Www irs gov form1040x Residentes     a. Www irs gov form1040x Servicios prestados en los EE. Www irs gov form1040x UU. Www irs gov form1040x ** Lo mismo que un ciudadano de los EE. Www irs gov form1040x UU. Www irs gov form1040x ; exenta, si alguna porción de los servicios prestados como miembro de una tripulación de un avión o barco extranjero se presta fuera de los EE. Www irs gov form1040x UU. Www irs gov form1040x Lo mismo que un ciudadano de los EE. Www irs gov form1040x UU. Www irs gov form1040x b. Www irs gov form1040x Servicios prestados fuera de los EE. Www irs gov form1040x UU. Www irs gov form1040x ** Tributable, si (a) trabaja para un patrono estadounidense o (b) existe un acuerdo de un patrono estadounidense con el IRS que abarca tanto a los ciudadanos estadounidenses como a los extranjeros residentes que trabajan para sus empresas extranjeras afiliadas o subsidiarias de un patrono estadounidense. Www irs gov form1040x Exenta, a menos que los servicios se presten en un barco o avión estadounidense y de acuerdo con un contrato hecho en los EE. Www irs gov form1040x UU. Www irs gov form1040x o que el extranjero trabaje en tal barco o avión y el mismo toque en un puerto estadounidense. Www irs gov form1040x 2. Www irs gov form1040x No residentes Vea la Publicación 15-A, en inglés. Www irs gov form1040x Vea la Publicación 15-A, en inglés. Www irs gov form1040x a. Www irs gov form1040x Trabajadores que han sido admitidos legalmente al país de manera temporera conforme a la sección 101(a)(15)(H)(ii)(a) de la Ley de Inmigración y Nacionalidad para llevar a cabo trabajo agrícola (visa H-2A). Www irs gov form1040x Exenta. Www irs gov form1040x Exenta. Www irs gov form1040x   3. Www irs gov form1040x Extranjero no residente trabajando en barcos o aviones estadounidenses. Www irs gov form1040x Tributable si el contrato fue llevado a cabo en los Estados Unidos o el trabajador está empleado en el barco o avión cuando éste toca un puerto estadounidense. Www irs gov form1040x Salarios de un trabajador fallecido     1. Www irs gov form1040x Salarios de un trabajador fallecido pagados en el año natural de la muerte de éste a su beneficiario o caudal hereditario (relicto). Www irs gov form1040x Tributable. Www irs gov form1040x Tributable. Www irs gov form1040x 2. Www irs gov form1040x Salarios de un trabajador fallecido pagados después del final del año de la muerte de éste a su beneficiario o caudal hereditario (relicto). Www irs gov form1040x Exenta. Www irs gov form1040x Exenta. Www irs gov form1040x Compensación pagada a empleados por incapacidad:     Compensación pagada por incapacidad a un empleado en el año que sigue al año en que dicho empleado adquirió el derecho a beneficios por incapacidad bajo la Ley del Seguro Social. Www irs gov form1040x Exenta, si el empleado no prestó ningún servicio a su patrono durante el período cubierto por el pago. Www irs gov form1040x Tributable. Www irs gov form1040x Servicio doméstico en clubes universitarios, fraternidades y hermandades femeninas (sororities). Www irs gov form1040x Exenta, si la remuneración se le paga a un estudiante regular. Www irs gov form1040x Exenta también si el patrono está exento de la contribución federal sobre ingresos y la paga es menos de $100. Www irs gov form1040x Tributable, si el total de los salarios pagados a todos los empleados domésticos en efectivo ascienden a $1,000 o más en cualquier trimestre natural del año actual o anterior. Www irs gov form1040x Empleados emparentados:     1. Www irs gov form1040x Hijo empleado por un padre (o por una sociedad de la cual cada socio es padre del hijo). Www irs gov form1040x Exenta hasta los 18 años de edad. Www irs gov form1040x Exenta hasta los 21 años de edad. Www irs gov form1040x 2. Www irs gov form1040x Hijo empleado por un padre para hacer trabajo doméstico o trabajo que no tenga relación con su ocupación o negocio. Www irs gov form1040x Exenta hasta los 21 años de edad. Www irs gov form1040x Exenta hasta los 21 años de edad. Www irs gov form1040x 3. Www irs gov form1040x Padre que presta servicios para un hijo. Www irs gov form1040x Tributable, si presta servicios en la ocupación o negocio del hijo. Www irs gov form1040x Para empleo doméstico en la residencia particular de un hijo, vea la Publicación 926, en inglés. Www irs gov form1040x Exenta. Www irs gov form1040x 4. Www irs gov form1040x Cónyuge que presta servicios para el otro cónyuge. Www irs gov form1040x Tributable, si presta servicios en la ocupación o negocio del otro cónyuge. Www irs gov form1040x Exenta. Www irs gov form1040x Los empleados federales:     1. Www irs gov form1040x Miembros de las fuerzas armadas, voluntarios del Cuerpo de Paz, miembros de Jóvenes Adultos para la Conservación, miembros de los Cuerpos de Trabajo y miembros del Programa Nacional de Voluntarios Contra la Pobreza y líderes voluntarios. Www irs gov form1040x Tributable. Www irs gov form1040x Exenta. Www irs gov form1040x 2. Www irs gov form1040x Todos los demás. Www irs gov form1040x Tributable, si optó por FERS o si volvió a trabajar para el gobierno federal después de haber estado sin trabajar para éste durante más de un año (a no ser que la interrupción haya sido por servicio militar o de la reserva). Www irs gov form1040x Para otros empleados, por lo general, está sujeta a la contribución al Medicare. Www irs gov form1040x Exenta, a menos que el trabajador sea un marino mercante que presta servicios en, o relacionados con, un barco estadounidense que es propiedad de, o alquilado por, los Estados Unidos y operado por un agente general del Secretario de Comercio. Www irs gov form1040x **Los beneficios proporcionados de acuerdo con los planes llamados “planes cafetería” podrían reunir los requisitos para ser excluidos de los salarios para propósitos de la contribución al Seguro Social, al seguro Medicare y al fondo federal para el desempleo. Www irs gov form1040x Reglas especiales para varias clases de servicios y de pagos Clases especiales de empleo y tipos  especiales de paga Contribuciones sobre la Nómina Para la contribución al Seguro Social y al seguro Medicare (incluyendo la Contribución Adicional al Medicare, cuando los salarios pagados exceden de $200,000), la paga es: Bajo la Ley Federal de Contribución para el Desempleo (FUTA), la paga es: Empleo relacionado con la pesca de:     1. Www irs gov form1040x Salmón o mero. Www irs gov form1040x Tributable a menos que la (3) sea aplicable. Www irs gov form1040x Tributable a menos que la (3) sea aplicable. Www irs gov form1040x 2. Www irs gov form1040x Otra clase de pescado y otra clase de vida acuática animal o vegetal. Www irs gov form1040x Tributable a menos que la (3) sea aplicable. Www irs gov form1040x Exenta, a menos que sea una embarcación de más de diez toneladas y la (3) no se aplique. Www irs gov form1040x 3. Www irs gov form1040x Un acuerdo con el dueño u operador de la embarcación mediante el cual la persona recibe una porción de la pesca de la embarcación (o dinero en efectivo de la venta del pescado). Www irs gov form1040x Esta porción depende de la pesca de la embarcación. Www irs gov form1040x En tales casos la tripulación suele tener menos de 10 personas. Www irs gov form1040x Exenta, si cualquier remuneración en efectivo es:  (a) $100 o menos por viaje;  (b) Dependiente de la pesca mínima de la embarcación y  (c) Pagada únicamente por funciones adicionales (tales como maestro, ingeniero o cocinero por los cuales la remuneración suele ser pagada en efectivo). Www irs gov form1040x Exenta, si cualquier remuneración en efectivo es: (a) $100 o menos por viaje;  (b) Dependiente de la pesca mínima de la embarcación y  (c) Pagada únicamente por funciones adicionales (tales como maestro, ingeniero o cocinero por los cuales la remuneración suele ser pagada en efectivo). Www irs gov form1040x Beneficios marginales. Www irs gov form1040x Tributable por la cantidad de beneficio recibida por el empleado. Www irs gov form1040x Esta cantidad se obtiene restando del valor en el mercado del beneficio marginal la cantidad pagada por el empleado y toda cantidad exenta por ley. Www irs gov form1040x Sin embargo, en ciertos casos corresponden reglas especiales para valorar los beneficios marginales. Www irs gov form1040x *** Gobiernos extranjeros y organizaciones internacionales. Www irs gov form1040x Exenta. Www irs gov form1040x Exenta. Www irs gov form1040x Servicio en el extranjero por ciudadanos de los Estados Unidos:     Como empleado del Gobierno Federal de los EE. Www irs gov form1040x UU. Www irs gov form1040x Tal como los empleados federales que trabajan en los EE. Www irs gov form1040x UU. Www irs gov form1040x Exenta. Www irs gov form1040x (Vea, además, Los empleados federales, anteriormente). Www irs gov form1040x Por empresas extranjeras asociadas o subsidiarias con patronos de los EE. Www irs gov form1040x UU. Www irs gov form1040x y otros patronos privados. Www irs gov form1040x Exenta, a menos que (a) un patrono estadounidense, mediante acuerdo con el IRS, conceda la protección del Seguro Social a ciudadanos estadounidenses empleados por sus empresas extranjeras afiliadas o subsidiarias o (b) sea un ciudadano de los EE. Www irs gov form1040x UU. Www irs gov form1040x que trabaja para un patrono estadounidense. Www irs gov form1040x Exenta, a menos que (a) el servicio se preste en un barco o avión y el trabajo se haga de acuerdo a un contrato en los EE. Www irs gov form1040x UU. Www irs gov form1040x o lo preste un empleado que trabaja en un barco cuando éste toca en un puerto de los EE. Www irs gov form1040x UU. Www irs gov form1040x o (b) un ciudadano de los EE. Www irs gov form1040x UU. Www irs gov form1040x que trabaja para un patrono estadounidense (que no esté en un país contiguo con el cual los EE. Www irs gov form1040x UU. Www irs gov form1040x tiene un acuerdo sobre cómo se trata la compensación por desempleo) o para un patrono en las Islas Vírgenes. Www irs gov form1040x Empleados del gobierno (que no sea el gobierno federal). Www irs gov form1040x Consulte al Servicio Federal de Rentas Internas en Puerto Rico. Www irs gov form1040x Consulte al Servicio Federal de Rentas Internas en Puerto Rico. Www irs gov form1040x Trabajo industrial hecho en el hogar:     1. Www irs gov form1040x Por empleados bajo la ley común. Www irs gov form1040x Tributable. Www irs gov form1040x Tributable. Www irs gov form1040x 2. Www irs gov form1040x Por empleados sujetos a las disposiciones estatutarias (vea el apartado 2 ). Www irs gov form1040x Tributable, si se les pagan $100 o más en  efectivo en un año. Www irs gov form1040x Exenta. Www irs gov form1040x Médicos internos empleados en hospitales. Www irs gov form1040x Tributable. Www irs gov form1040x Exenta. Www irs gov form1040x Trabajadores domésticos:     Servicio doméstico en la residencia privada del patrono. Www irs gov form1040x Además, vea Servicio doméstico en clubes universitarios, fraternidades y hermandades femeninas (sororities), anteriormente. Www irs gov form1040x Tributable si se hacen los pagos en efectivo de $1,900 o más durante el año 2014. Www irs gov form1040x Es exenta si los servicios son prestados por un individuo menor de 18 años de edad durante cualquier porción del año natural y los servicios no son la ocupación principal del empleado. Www irs gov form1040x Tributable, si el total de los salarios pagados en efectivo ascienden a $1,000 o más (para todos sus empleados domésticos) en cualquier trimestre natural del año actual o anterior. Www irs gov form1040x Agentes de seguros o solicitadores:     1. Www irs gov form1040x Vendedores de seguros a tiempo completo. Www irs gov form1040x Tributable. Www irs gov form1040x Exenta, si no es un empleado de acuerdo a la ley común y si es remunerado únicamente por comisiones. Www irs gov form1040x 2. Www irs gov form1040x Otros vendedores de seguros de vida, accidente, etc. Www irs gov form1040x Tributable, solamente si es un empleado de acuerdo a la ley común. Www irs gov form1040x Exenta, si no es un empleado de acuerdo a la ley común y si es remunerado únicamente por comisiones. Www irs gov form1040x Interés no realizado sobre préstamos por debajo de la tasa correspondiente del mercado relacionados con la compensación y considerados descuento de emisión original. Www irs gov form1040x (Vea la sección 7872 del Código Federal de Rentas Internas y los reglamentos correspondientes para más detalles). Www irs gov form1040x Vea la Publicación 15-A, en inglés. Www irs gov form1040x Vea la Publicación 15-A, en inglés. Www irs gov form1040x ***Los beneficios proporcionados de acuerdo con los planes llamados “planes cafetería” podrían reunir los requisitos para ser excluidos de los salarios para propósitos de la contribución al Seguro Social, al seguro Medicare y al fondo federal para el desempleo. Www irs gov form1040x Reglas especiales para varias clases de servicios y de pagos Clases especiales de empleo y tipos  especiales de paga Contribuciones sobre la Nómina Para la contribución al Seguro Social y al seguro Medicare (incluyendo la Contribución Adicional al Medicare, cuando los salarios pagados exceden de $200,000), la paga es: Bajo la Ley Federal de Contribución para el Desempleo (FUTA), la paga es: Comidas y alojamiento, incluyendo los que se le proporcionan a los empleados a un precio reducido. Www irs gov form1040x (En el caso de empleados domésticos, agrícolas y servicios que no se prestan en el curso normal de un negocio o profesión, vea Pagos en especie, más adelante). Www irs gov form1040x 1. Www irs gov form1040x Comidas: Tributables, excepto si son proporcionadas por el patrono, para la conveniencia de éste, en el negocio del patrono. Www irs gov form1040x Para información acerca de la exclusión de beneficios marginales mínimos, vea la sección 132(e) del Código. Www irs gov form1040x  2. Www irs gov form1040x Alojamiento: Tributable, excepto si es proporcionado por el patrono, para la conveniencia de éste, en el negocio del patrono y como requisito para mantener el empleo. Www irs gov form1040x 1. Www irs gov form1040x Comidas: Tributables, excepto si son proporcionadas por el patrono, para la conveniencia de éste, en el negocio del patrono. Www irs gov form1040x Para información acerca de la exclusión de beneficios marginales mínimos, vea la sección 132(e) del Código. Www irs gov form1040x  2. Www irs gov form1040x Alojamiento: Tributable, excepto si es proporcionado por el patrono, para la conveniencia de éste, en el negocio del patrono y como requisito para mantener el empleo. Www irs gov form1040x Ministros de iglesias que ejercen como tal. Www irs gov form1040x Exenta. Www irs gov form1040x Exenta. Www irs gov form1040x Reembolsos de gastos de mudanza:     1. Www irs gov form1040x Gastos calificados. Www irs gov form1040x Exenta, a menos que usted tenga conocimiento de que el empleado dedujo los gastos en un año anterior. Www irs gov form1040x Exenta, a menos que usted tenga conocimiento de que el empleado dedujo los gastos en un año anterior. Www irs gov form1040x 2. Www irs gov form1040x Gastos no calificados. Www irs gov form1040x Tributable. Www irs gov form1040x Tributable. Www irs gov form1040x Pagos en especie:     a. Www irs gov form1040x A trabajadores domésticos o agrícolas y a trabajadores que presten servicios no relacionados con el oficio o negocio del patrono. Www irs gov form1040x Exenta. Www irs gov form1040x Exenta. Www irs gov form1040x b. Www irs gov form1040x A ciertos vendedores comisionistas al detal a los cuales se les paga únicamente en efectivo a base de comisión. Www irs gov form1040x Tributable. Www irs gov form1040x Tributable. Www irs gov form1040x Organizaciones sin fines de lucro:     1. Www irs gov form1040x Organizaciones religiosas, docentes, caritativas, etc. Www irs gov form1040x , del tipo descrito en la sec. Www irs gov form1040x 501(c)(3) y exentas de la contribución federal sobre ingresos bajo la sec. Www irs gov form1040x 501(a) del Código Federal de Rentas Internas. Www irs gov form1040x Tributable si la remuneración durante el año asciende a $100 o más. Www irs gov form1040x Las iglesias y ciertas organizaciones calificadas que están dirigidas por iglesias que por motivos religiosos se oponen al Seguro Social, pueden solicitar que se les exima del pago de la contribución patronal al Seguro Social y al Medicare. Www irs gov form1040x La solicitud deberá hacerla en el Formulario 8274, Certification by Churches and Qualified Church-Controlled Organizations Electing Exemption From Employer Social Security and Medicare Taxes, en inglés. Www irs gov form1040x Exenta. Www irs gov form1040x 2. Www irs gov form1040x Corporaciones establecidas por el Congreso de acuerdo con la Sec. Www irs gov form1040x 501(c) del Código Federal de Rentas Internas. Www irs gov form1040x Tributable si el empleado gana $100 o más en un año, a menos que sus servicios estén exentos de acuerdo con la sec. Www irs gov form1040x 3121(b)(5) ó (6) del Código Federal de Rentas Internas. Www irs gov form1040x Tributable si el empleado gana $50 o más en un año, a menos que sus servicios estén exentos de acuerdo con la sec. Www irs gov form1040x 3306(c)(6) del Código Federal de Rentas Internas. Www irs gov form1040x 3. Www irs gov form1040x Otras organizaciones exentas bajo la sec. Www irs gov form1040x 501(a) que no sean un plan de pensiones, de participación en los beneficios, o un plan de bonificación en acciones descrito en la sec. Www irs gov form1040x 401(a) o bajo la Sec. Www irs gov form1040x 521 del Código Federal de Rentas Internas. Www irs gov form1040x Tributable si el empleado gana $100 o más en un año. Www irs gov form1040x Tributable si el empleado gana $50 o más en un trimestre. Www irs gov form1040x Socios colectivos Exentos. Www irs gov form1040x Exentos. Www irs gov form1040x Pacientes empleados en hospitales. Www irs gov form1040x Tributable (exenta en el caso de los hospitales estatales o locales). Www irs gov form1040x Exenta. Www irs gov form1040x Órdenes religiosas: Miembros que, de acuerdo con las instrucciones que han recibido de la orden, prestan servicios:     1. Www irs gov form1040x En nombre de la orden, de la iglesia dirigente o de una institución asociada. Www irs gov form1040x Exenta, a menos que el miembro haya hecho un voto de pobreza y la orden religiosa, o una subdivisión independiente de ésta, opte irrevocablemente por la protección del seguro para todos su miembros activos. Www irs gov form1040x Exenta. Www irs gov form1040x 2. Www irs gov form1040x En nombre de cualquier organización que no sea una de las que se han mencionado en punto (1), anteriormente. Www irs gov form1040x Tributable. Www irs gov form1040x Tributable. Www irs gov form1040x Reglas especiales para varias clases de servicios y de pagos Clases especiales de empleo y tipos  especiales de paga Contribuciones sobre la Nómina Para la contribución al Seguro Social y al seguro Medicare (incluyendo la Contribución Adicional al Medicare, cuando los salarios pagados exceden de $200,000), la paga es: Bajo la Ley Federal de Contribución para el Desempleo (FUTA), la paga es: Planes de retiro y de pensión o anualidad:     1. Www irs gov form1040x Aportaciones efectuadas por el patrono a un plan calificado. Www irs gov form1040x Exenta. Www irs gov form1040x Exenta. Www irs gov form1040x 2. Www irs gov form1040x Aportaciones electivas del empleado y pagos diferidos a un plan que contiene un arreglo calificado de efectivo o remuneración diferida (por ejemplo, un plan 401(k)). Www irs gov form1040x Tributable. Www irs gov form1040x Tributable. Www irs gov form1040x 3. Www irs gov form1040x Aportaciones efectuadas por el empleado a ciertas cuentas de reducción en el salario (SIMPLE). Www irs gov form1040x Tributable. Www irs gov form1040x Tributable. Www irs gov form1040x 4. Www irs gov form1040x Aportaciones efectuadas por el patrono a ciertas cuentas personales de retiro de acuerdo a un plan simplificado de pensión del empleado (SEP). Www irs gov form1040x Exenta, excepto por cantidades aportadas mediante un acuerdo de reducción en el salario (SEP). Www irs gov form1040x Exenta, excepto por cantidades aportadas mediante un acuerdo de reducción en el salario (SEP). Www irs gov form1040x 5. Www irs gov form1040x Aportaciones efectuadas por el patrono a ciertos contratos de pagar anualidades descritos en la sección 403(b) del Código Federal de Rentas Internas. Www irs gov form1040x Tributable, si se paga mediante un acuerdo de reducción en el salario (por escrito o de otra manera). Www irs gov form1040x Tributable, si se paga mediante un acuerdo de reducción en el salario (por escrito o de otra manera). Www irs gov form1040x 6. Www irs gov form1040x Reparticiones de planes calificados de retiro y de pensión y de ciertas anualidades descritas en la sección 403(b) del Código Federal de Rentas Internas. Www irs gov form1040x Exenta. Www irs gov form1040x Exenta. Www irs gov form1040x       Vendedores: 1. Www irs gov form1040x Empleados conforme al derecho común. Www irs gov form1040x Tributable. Www irs gov form1040x Tributable. Www irs gov form1040x 2. Www irs gov form1040x Empleados estatutarios (referidos en el apartado 2 ). Www irs gov form1040x Tributable. Www irs gov form1040x Tributable excepto para los agentes de seguro que trabajan a tiempo completo. Www irs gov form1040x 3. Www irs gov form1040x Individuos a quien la ley no los clasifica como empleados (agentes de bienes raíces y vendedores directos). Www irs gov form1040x Exentos. Www irs gov form1040x Se tratan como trabajadores por cuenta propia, si todos los pagos están directamente relacionados con las ventas o la producción de otro tipo y servicios prestados como empleados independientes según acordado en el contrato escrito. Www irs gov form1040x Los vendedores directos tienen que estar en el negocio de venta de otros productos de consumo. Www irs gov form1040x El negocio de venta no puede estar localizado en un establecimiento permanente. Www irs gov form1040x Indemnización por separación del empleo. Www irs gov form1040x Tributable. Www irs gov form1040x Tributable. Www irs gov form1040x Pagos por concepto de enfermedad o lesiones:     1. Www irs gov form1040x Bajo la ley de compensación a trabajadores. Www irs gov form1040x Exenta. Www irs gov form1040x Exenta. Www irs gov form1040x 2. Www irs gov form1040x Bajo ciertos planes patronales. Www irs gov form1040x Exenta después que transcurran 6 meses naturales, contados éstos a partir del primer mes que sigue al último mes en que el empleado trabajó para el patrono. Www irs gov form1040x Exenta después que transcurran 6 meses naturales, contados éstos a partir del primer mes que sigue al último mes en que el empleado trabajó para el patrono. Www irs gov form1040x 3. Www irs gov form1040x Bajo planes que no son patronales. Www irs gov form1040x Exenta después que transcurran 6 meses naturales, contados éstos a partir del primer mes que sigue al último mes en que el empleado trabajó para el patrono. Www irs gov form1040x Exenta después que transcurran 6 meses naturales, contados éstos a partir del primer mes que sigue al último mes en que el empleado trabajó para el patrono. Www irs gov form1040x Estudiantes:     1. Www irs gov form1040x Estudiante matriculado y que asiste regularmente a clases (con dedicación parcial, o su equivalente, al menos, mientras se dedica a un plan de estudios) y que presta servicios para una:     a. Www irs gov form1040x Escuela privada, institución de enseñanza superior o universidad. Www irs gov form1040x Exenta. Www irs gov form1040x Exenta. Www irs gov form1040x b. Www irs gov form1040x Organización auxiliar sin fines de lucro operada y controlada por una escuela, institución de enseñanza superior o universidad. Www irs gov form1040x Exenta, a menos que los servicios estén amparados conforme a un acuerdo hecho bajo la sección 218 de la Ley del Seguro Social. Www irs gov form1040x Exenta. Www irs gov form1040x c. Www irs gov form1040x Escuela pública, institución de enseñanza superior o universidad. Www irs gov form1040x Exenta, a menos que los servicios estén amparados conforme a un acuerdo hecho bajo la sección 218 de la Ley del Seguro Social. Www irs gov form1040x Exenta. Www irs gov form1040x 2. Www irs gov form1040x Estudiante con dedicación completa que presta servicios a cambio de recibir crédito académico, así combinando su instrucción académica con su experiencia en el trabajo como parte esencial de su programa de estudios. Www irs gov form1040x Tributable. Www irs gov form1040x Exenta, a menos que se haya establecido el programa para, o en nombre de, un patrono o un grupo de patronos. Www irs gov form1040x 3. Www irs gov form1040x Estudiante para enfermero que presta servicios de tiempo parcial por una paga insignificante en un hospital sólo para cumplir con los requisitos de su adiestramiento. Www irs gov form1040x Exenta. Www irs gov form1040x Exenta. Www irs gov form1040x 4. Www irs gov form1040x Estudiante empleado por un campamento organizado. Www irs gov form1040x Tributable. Www irs gov form1040x Exenta. Www irs gov form1040x Beneficios suplementarios de la compensación por desempleo Exentos bajo ciertas condiciones, vea la Publicación 15-A, en inglés. Www irs gov form1040x Propinas:     1. Www irs gov form1040x Si ascienden a $20 o más en un mes. Www irs gov form1040x Tributable. Www irs gov form1040x Tributable por el total de propinas declaradas por escrito al patrono. Www irs gov form1040x 2. Www irs gov form1040x Si ascienden a menos de $20 en un mes. Www irs gov form1040x Exenta. Www irs gov form1040x Exenta. Www irs gov form1040x Compensación del seguro obrero. Www irs gov form1040x Exenta. Www irs gov form1040x Exenta. Www irs gov form1040x Repartidores de periódicos menores de 18 años de edad que efectúan entrega directamente al consumidor. Www irs gov form1040x Exenta. Www irs gov form1040x Exenta. Www irs gov form1040x   Cómo obtener ayuda relacionada con las contribuciones Ya sea si necesita ayuda con un asunto contributivo, o si necesita obtener gratuitamente un formulario o publicación, obtenga la ayuda que necesite de la manera que le sea conveniente a usted. Www irs gov form1040x Acceda a la Internet, utilice un teléfono inteligente (smartphone), llame o visite a una oficina del IRS cerca de usted. Www irs gov form1040x Ayuda relacionada con las contribuciones. Www irs gov form1040x   Si necesita información relacionada con las contribuciones sobre la nómina, puede llamar al 1-800-829-4933. Www irs gov form1040x Si es usuario de equipo TDD/TTY para personas que son sordas, tienen dificultades auditivas o tienen impedimentos del habla, puede llamar al 1-800-829-4059. Www irs gov form1040x Patronos en Puerto Rico. Www irs gov form1040x   Si es patrono en Puerto Rico, entonces utiliza el Formulario 499R-2/W-2PR para informarle a sus empleados sobre los ingresos devengados y las contribuciones estatales y federales retenidas. Www irs gov form1040x Puede obtener este formulario en el Departamento de Hacienda, llamando al (787) 722-0216. Www irs gov form1040x Si desea más información sobre este formulario, acceda al sitio web www. Www irs gov form1040x hacienda. Www irs gov form1040x gobierno. Www irs gov form1040x pr. Www irs gov form1040x Internet. Www irs gov form1040x    IRS. Www irs gov form1040x gov y IRS2Go están listos cuando usted lo está las 24 horas del día, los 7 días de la semana. Www irs gov form1040x Descargue la aplicación gratuita IRS2Go de la tienda de aplicaciones iTunes o Google Play. Www irs gov form1040x Utilice la aplicación para verificar el estado de su reembolso, pedir transcripciones de su declaración de contribución o su cuenta tributaria, ver el canal del IRS en YouTube, obtener noticias relacionadas con el IRS tan pronto se difundan al público, suscribirse a noticias actualizadas relacionadas con la temporada de radicación de declaraciones o consejos contributivos diarios y seguir las noticias que el IRS publica en Twitter, en @IRSnews, para obtener las noticias sobre las contribuciones federales más recientes, incluyendo información acerca de cambios en la ley tributaria y programas importantes del IRS. Www irs gov form1040x Utilice el Tax Trails (Caminos contributivos), disponible en inglés, que es uno de los temas contributivos que está disponible en IRS. Www irs gov form1040x gov, el cual contiene información tributaria para personas físicas y negocios. Www irs gov form1040x Además, también puede buscar el IRS Tax Map (Mapa contributivo del IRS), en inglés, el cual incluye un índice de temas contributivos para contribuyentes internacionales. Www irs gov form1040x Puede utilizar el Mapa contributivo del IRS para buscar en las publicaciones y las instrucciones por tema o palabra clave. Www irs gov form1040x El mapa contributivo del IRS une los formularios y publicaciones del IRS dentro de un recurso de búsqueda y provee un punto de acceso a información sobre la ley tributaria por tema. Www irs gov form1040x Si busca en el Mapa contributivo del IRS, encontrará enlaces al material relacionado en las publicaciones, formularios e instrucciones, preguntas y respuestas y Temas Contributivos del IRS. Www irs gov form1040x Lea temas contributivos que le proveerán información sobre las contribuciones patronales y otra información contributiva para los residentes de Puerto Rico. Www irs gov form1040x Si desea ver estos temas, acceda a IRS. Www irs gov form1040x gov/espanol y pulse sobre el enlace titulado “Temas Contributivos”. Www irs gov form1040x Luego, busque la serie de temas número “900”, los cuales proveen información para residentes de Puerto Rico. Www irs gov form1040x Visite la sección Understanding Your IRS Notice or Letter (Información sobre avisos del IRS) para recibir respuestas a preguntas sobre un aviso o carta que recibió del IRS. Www irs gov form1040x Efectúe un pago utilizando una de las opciones seguras y convenientes de pago electrónico que están disponibles en IRS. Www irs gov form1040x gov. Www irs gov form1040x Si desea más información, seleccione la pestaña titulada Payment (Pago), desde la página principal IRS. Www irs gov form1040x gov. Www irs gov form1040x La información está disponible en inglés. Www irs gov form1040x Solicite un PIN de Declaración Electrónica accediendo a IRS. Www irs gov form1040x gov/espanol e ingresando las palabras claves “PIN de declaración electrónica” en la casilla Search (Buscar). Www irs gov form1040x Descargue formularios, instrucciones y publicaciones, incluidas algunas versiones accesibles de los mismos para personas con discapacidades. Www irs gov form1040x Localice el Centro de Ayuda al Contribuyente del IRS. Www irs gov form1040x En la casilla Search (Buscar) escriba local offices, en inglés en IRS. Www irs gov form1040x gov. Www irs gov form1040x En IRS2Go, escoja la opción Contact Us (Comunicarse con nosotros) y luego local offices, en inglés. Www irs gov form1040x Un empleado de esa oficina le puede contestar preguntas sobre su cuenta tributaria o ayudarle a establecer un plan de pagos. Www irs gov form1040x Antes de visitar la oficina, verifique la herramienta local offices para la búsqueda de las oficinas locales en IRS. Www irs gov form1040x gov o la opción local offices que se encuentra bajo la opción Contact Us, en IRS2Go para que verifique la dirección, el número telefónico, las horas de operación y los servicios que dicha oficina provee. Www irs gov form1040x Si tiene una necesidad especial, tal como una discapacidad, puede solicitar una cita. Www irs gov form1040x Llame al número telefónico local para la oficina localizado en la herramienta para la búsqueda de las oficinas locales o busque en la guía telefónica, bajo United States Government, Internal Revenue Service (Gobierno de los Estados Unidos, Servicio de Rentas Internas). Www irs gov form1040x Solicite un número de identificación del patrono (EIN, por sus siglas en inglés). Www irs gov form1040x Acceda a IRS. Www irs gov form1040x gov y escriba las palabras “Apply for an EIN” (Solicitar un EIN), en inglés, en la casilla Search (Buscar). Www irs gov form1040x Lea el Código Federal de Rentas Internas, los reglamentos u otra información oficial. Www irs gov form1040x Lea los Internal Revenue Bulletins (Boletines del IRS). Www irs gov form1040x Suscríbase por medio del correo electrónico para recibir noticias locales y nacionales relacionadas con las contribuciones. Www irs gov form1040x Simplemente, pulse sobre el enlace titulado Subscriptions, que se encuentra sobre la casilla Search (Buscar) en IRS. Www irs gov form1040x gov y escoja entre una variedad de opciones. Www irs gov form1040x Teléfono. Www irs gov form1040x   Puede llamar al IRS o puede llevarlo en su bolsillo con la aplicación IRS2Go en su teléfono inteligente o tableta. Www irs gov form1040x Descargue la aplicación gratuita IRS2Go de la tienda de aplicaciones iTunes o Google Play. Www irs gov form1040x Llame al 1-800-829-3676 (1-800-TAXFORM) para pedir formularios, instrucciones y publicaciones del año actual y formularios e instrucciones de años anteriores (limitado a los últimos 5 años). Www irs gov form1040x Deberá recibir su pedido dentro de 10 días laborables. Www irs gov form1040x Llame para escuchar los temas TeleTax, al 1-800-829-4477, para escuchar mensajes grabados en español sobre varios temas generales relacionados con las contribuciones federales y negocios. Www irs gov form1040x Llame si utiliza equipo TTY/TDD al 1-800-829-4059, para realizar sus preguntas sobre impuestos o para pedir formularios y publicaciones. Www irs gov form1040x El número telefónico TTY/TDD es para las personas que son sordas, quienes tienen problemas auditivos o quienes tienen una incapacidad del habla. Www irs gov form1040x Estas personas pueden acceder al IRS a través de servicios de retransmisión, tal como el Servicio Federal de Retransmisión, en inglés. Www irs gov form1040x Visitas en persona. Www irs gov form1040x   Puede encontrar una variedad de formularios, publicaciones y servicios en persona. Www irs gov form1040x Antes de visitar, verifique los días, horas de operación, y los servicios prestados. Www irs gov form1040x Productos. Www irs gov form1040x Puede visitar diversas oficinas de correos, bibliotecas y oficinas del IRS para obtener formularios, instrucciones y publicaciones. Www irs gov form1040x Algunas oficinas del IRS, bibliotecas, oficinas de gobiernos de ciudades y condados tienen una colección de productos que se pueden fotocopiar del documento original impreso. Www irs gov form1040x Servicios. Www irs gov form1040x Usted puede visitar su Centro de Ayuda al Contribuyente (TAC, por sus siglas en inglés) en Puerto Rico en la mayoría de los días laborables para recibir ayuda en persona con respecto a todo problema relacionado con las contribuciones. Www irs gov form1040x Un empleado de esa oficina le puede contestar preguntas sobre su cuenta contributiva o le puede ayudar a establecer un plan de pagos. Www irs gov form1040x Antes de visitar la oficina, verifique en www. Www irs gov form1040x irs. Www irs gov form1040x gov/uac/Contact-My-Local-Office-in-Puerto-Rico en IRS. Www irs gov form1040x gov o la opción local offices, que se encuentra bajo la opción Contact Us, en IRS2Go para que verifique los días y las horas de operación y los servicios que dicha oficina provee. Www irs gov form1040x Correo. Www irs gov form1040x   Puede enviar su pedido para formularios, instrucciones y publicaciones a la dirección que aparece a continuación. Www irs gov form1040x Recibirá una contestación dentro de 10 días laborables después de que recibamos su solicitud. Www irs gov form1040x  Internal Revenue Service 1201 N. Www irs gov form1040x Mitsubishi Motorway Bloomington, IL 61705-6613 Servicio del Defensor del Contribuyente. Www irs gov form1040x   El Servicio del Defensor del Contribuyente está aquí para ayudarlo a usted. Www irs gov form1040x El Servicio del Defensor del Contribuyente ( TAS , por sus siglas en inglés) es su voz ante el IRS. Www irs gov form1040x Nuestro deber es asegurar que a cada contribuyente se le trate de forma justa, y que usted conozca y entienda sus derechos. Www irs gov form1040x   ¿Qué puede hacer TAS por usted? Le ofrecemos ayuda gratuita para ayudarle a resolver problemas con el IRS que no ha podido resolver usted mismo. Www irs gov form1040x Sabemos que este proceso puede ser confuso, pero, ¡lo peor que se puede hacer es no hacer nada! TAS le puede ayudar si usted no puede resolver su problema contributivo con el IRS y además: Su problema le causa dificultades financieras a usted, su familia o su negocio. Www irs gov form1040x Usted (o su negocio) está enfrentando la amenaza de una acción adversa inmediata. Www irs gov form1040x Usted ha intentado, vez tras vez, de comunicarse con el IRS, pero nadie le ha respondido, o si el IRS no le ha respondido para la fecha prometida. Www irs gov form1040x   Si usted reúne los requisitos para recibir nuestra ayuda, se le asignará un defensor, quien estará a su lado en cada paso del camino y quien hará lo posible para resolver su problema. Www irs gov form1040x Nosotros le podemos ayudar porque: TAS es una organización independiente dentro del IRS. Www irs gov form1040x Nuestros servicios son gratuitos y se modifican para satisfacer la necesidades de usted. Www irs gov form1040x Nuestros defensores saben cómo trabajar con el IRS. Www irs gov form1040x   Tenemos oficinas en cada estado, el Distrito de Columbia y Puerto Rico. Www irs gov form1040x que le ayudarán a entender sus derechos. Www irs gov form1040x ¿Cómo se puede comunicar con nosotros? Si usted cree que TAS posiblemente le puede ayudar, llame a su defensor local, cuyo número telefónico se halla en el directorio telefónico y también en la página del Servicio del Defensor del Contribuyente, disponible en inglés. Www irs gov form1040x O, nos puede llamar libre de cargos al 1-877-777-4778. Www irs gov form1040x   ¿Además de esto, de qué otra manera ayuda TAS a los contribuyentes? TAS se ocupa de resolver problemas de gran escala o problemas sistémicos que afectan a muchos contribuyentes. Www irs gov form1040x Si usted conoce alguno de estos asuntos, favor de informarnos a través del Sistema de Administración de la Defensa Sistémica, en inglés. Www irs gov form1040x Clínicas para Contribuyentes de Bajos Recursos. Www irs gov form1040x   El programa de Clínicas para Contribuyentes de Bajos Recursos (LITC, por sus siglas en inglés) sirve a las personas de escasos recursos con algún problema con el Servicio de Rentas Internas. Www irs gov form1040x La mayoría de los LITCs proporcionan representación ante el IRS en auditorias, disputas por cobros y otros asuntos en forma gratuita o por un costo nominal. Www irs gov form1040x Si el idioma materno de la persona no es inglés, algunas clínicas proporcionan información multilingüe respecto a los derechos y responsabilidades del contribuyente. Www irs gov form1040x Visite el sitio www. Www irs gov form1040x irs. Www irs gov form1040x gov/Spanish/¡Clínicas-para-Contribuyentes-de-Bajos-Recursos! o vea la Publicación 4134(SP) – Lista de Clínicas para Contribuyentes de Bajos Recursos, que proporciona información respecto a las clínicas en su área. Www irs gov form1040x Prev  Up  Next   Home   More Online Publications