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2009 Taxes

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2009 Taxes

2009 taxes 1. 2009 taxes   2013 Filing Requirements Table of Contents General RequirementsSelf-employed persons. 2009 taxes Decedents If income tax was withheld from your pay, or if you qualify for the earned income credit, the additional child tax credit, the health coverage tax credit, or the American opportunity credit, you should file a return to get a refund even if you are not otherwise required to file a return. 2009 taxes Do not file a federal income tax return if you do not meet the filing requirements and are not due a refund. 2009 taxes If you need assistance to determine if you need to file a federal income tax return for 2013, go to IRS. 2009 taxes gov and use the Interactive Tax Assistant (ITA). 2009 taxes You can find the ITA by going to IRS. 2009 taxes gov and entering “interactive tax assistant” in the search box. 2009 taxes Open the ITA and click on Do I Need to File a Tax Return under Topics by Category. 2009 taxes General Requirements If you are a U. 2009 taxes S. 2009 taxes citizen or resident alien, you must file a return if your gross income for the year was at least the amount shown on the appropriate line in Table 1-1. 2009 taxes For other filing requirements, see your tax return instructions or Publication 501, Exemptions, Standard Deduction, and Filing Information. 2009 taxes If you were a nonresident alien at any time during the year, the filing requirements that apply to you may be different from those that apply to U. 2009 taxes S. 2009 taxes citizens. 2009 taxes See Publication 519, U. 2009 taxes S. 2009 taxes Tax Guide for Aliens. 2009 taxes Table 1-1. 2009 taxes 2013 Filing Requirements Chart for Most Taxpayers Note. 2009 taxes You must file a return if your gross income was at least the amount shown in the last column. 2009 taxes IF your filing status is. 2009 taxes . 2009 taxes . 2009 taxes AND at the end of 2013 you were*. 2009 taxes . 2009 taxes . 2009 taxes THEN file a return if your gross income** was at least. 2009 taxes . 2009 taxes . 2009 taxes Single under 65 $10,000 65 or older $11,500 Head of household under 65 $12,850 65 or older $14,350 Married filing jointly*** under 65 (both spouses) $20,000 65 or older (one spouse) $21,200 65 or older (both spouses) $22,400 Married filing separately any age $3,900 Qualifying widow(er)  with dependent child under 65 $16,100 65 or older $17,300 * If you were born before January 2, 1949, you are considered to be 65 or older at the end of 2013. 2009 taxes ** Gross income means all income you receive in the form of money, goods, property, and services that is not exempt from tax, including any income from sources outside the United States or from the sale of your main home (even if you can exclude part or all of it). 2009 taxes It also includes gains, but not losses, reported on Form 8949 or Schedule D. 2009 taxes Gross income from a business means, for example, the amount on Schedule C, line 7, or Schedule F, line 9. 2009 taxes But in figuring gross income, do not reduce your income by any losses, including any loss on Schedule C, line 7, or Schedule F, line 9. 2009 taxes Do not include any social security benefits unless (a) you are married filing separately and you lived with your spouse at any time in 2013 or (b) one-half of your social security benefits plus your other gross income and any tax-exempt interest is more than $25,000 ($32,000 if married filing jointly). 2009 taxes If (a) or (b) applies, see the Instructions for Form 1040 or Publication 915, Social Security and Equivalent Railroad Retirement Benefits, to figure the taxable part of social security benefits you must include in gross income. 2009 taxes *** If you did not live with your spouse at the end of 2013 (or on the date your spouse died) and your gross income was at least $3,900, you must file a return regardless of your age. 2009 taxes Gross income. 2009 taxes   Gross income is all income you receive in the form of money, goods, property, and services that is not exempt from tax. 2009 taxes If you are married and live with your spouse in a community property state, half of any income defined by state law as community income may be considered yours. 2009 taxes The community property states are Arizona, California, Idaho, Louisiana, Nevada, New Mexico, Texas, Washington, and Wisconsin. 2009 taxes A registered domestic partner in Nevada, Washington, or California generally must report half the combined community income of the individual and his or her domestic partner. 2009 taxes For more information about community property, see Publication 555, Community Property. 2009 taxes   For more information on what to include in gross income, see chapter 2. 2009 taxes Self-employed persons. 2009 taxes    If you are self-employed in a business that provides services (where the production, purchase, or sale of merchandise is not an income-producing factor), gross income from that business is the gross receipts. 2009 taxes   If you are self-employed in a business involving manufacturing, merchandising, or mining, gross income from that business is the total sales minus the cost of goods sold. 2009 taxes Then, to this figure, you add any income from investments and from incidental or outside operations or sources. 2009 taxes See Publication 334, Tax Guide for Small Business, for more information. 2009 taxes Dependents. 2009 taxes   If you could be claimed as a dependent by another taxpayer (that is, you meet the dependency tests in Publication 501), special filing requirements apply. 2009 taxes See Publication 501. 2009 taxes Decedents A personal representative of a decedent's estate can be an executor, administrator, or anyone who is in charge of the decedent's property. 2009 taxes If you are acting as the personal representative of a person who died during the year, you may have to file a final return for that decedent. 2009 taxes You also have other duties, such as notifying the IRS that you are acting as the personal representative. 2009 taxes Form 56, Notice Concerning Fiduciary Relationship, is available for this purpose. 2009 taxes When you file a return for the decedent, either as the personal representative or as the surviving spouse, you should write “DECEASED,” the decedent's name, and the date of death across the top of the tax return. 2009 taxes If no personal representative has been appointed by the due date for filing the return, the surviving spouse (on a joint return) should sign the return and write in the signature area “Filing as surviving spouse. 2009 taxes ” For more information, see Publication 559, Survivors, Executors, and Administrators. 2009 taxes Surviving spouse. 2009 taxes   If you are the surviving spouse, the year your spouse died is the last year for which you can file a joint return with that spouse. 2009 taxes After that, if you do not remarry, you must file as a qualifying widow(er) with dependent child, head of household, or single. 2009 taxes For more information about each of these filing statuses, see Publication 501. 2009 taxes   If you remarry before the end of the year in which your spouse died, a final joint return with the deceased spouse cannot be filed. 2009 taxes You can, however, file a joint return with your new spouse. 2009 taxes In that case, the filing status of your deceased spouse for his or her final return is married filing separately. 2009 taxes The level of income that requires you to file an income tax return changes when your filing status changes (see Table 1-1). 2009 taxes Even if you and your deceased spouse were not required to file a return for several years, you may have to file a return for tax years after the year of death. 2009 taxes For example, if your filing status changes from filing jointly in 2012 to single in 2013 because of the death of your spouse, and your gross income is $17,500 for both years, you must file a return for 2013 even though you did not have to file a return for 2012. 2009 taxes Prev  Up  Next   Home   More 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Page Last Reviewed or Updated: 30-Sep-2013

The 2009 Taxes

2009 taxes 3. 2009 taxes   Abandonments Table of Contents You abandon property when you voluntarily and permanently give up possession and use of the property with the intention of ending your ownership but without passing it on to anyone else. 2009 taxes Whether an abandonment has occurred is determined in light of all the facts and circumstances. 2009 taxes You must both show an intention to abandon the property and affirmatively act to abandon the property. 2009 taxes A voluntary conveyance of the property in lieu of foreclosure is not an abandonment and is treated as the exchange of property to satisfy a debt. 2009 taxes For more information, see Sales and Exchanges in Publication 544. 2009 taxes The tax consequences of abandonment of property that secures a debt depend on whether you were personally liable for the debt (recourse debt) or were not personally liable for the debt (nonrecourse debt). 2009 taxes See Publication 544 if you abandoned property that did not secure debt. 2009 taxes This publication only discusses the tax consequences of abandoning property that secured a debt. 2009 taxes Abandonment of property securing recourse debt. 2009 taxes    In most cases, if you abandon property that secures debt for which you are personally liable (recourse debt), you do not have gain or loss until the later foreclosure is completed. 2009 taxes For details on figuring gain or loss on the foreclosure, see chapter 2. 2009 taxes Example 1—abandonment of personal-use property securing recourse debt. 2009 taxes In 2009, Anne purchased a home for $200,000. 2009 taxes She borrowed the entire purchase price, for which she was personally liable, and gave the bank a mortgage on the home. 2009 taxes In 2013, Anne lost her job and was unable to continue making her mortgage loan payments. 2009 taxes Because her mortgage loan balance was $185,000 and the FMV of her home was only $150,000, Anne decided to abandon her home by permanently moving out on August 1, 2013. 2009 taxes Because Anne was personally liable for the debt and the bank did not complete a foreclosure of the property in 2013, Anne has neither gain nor loss in tax year 2013 from abandoning the home. 2009 taxes If the bank sells the house at a foreclosure sale in 2014, Anne will have to figure her gain or nondeductible loss for tax year 2014 as discussed earlier in chapter 2. 2009 taxes Example 2—abandonment of business or investment property securing recourse debt. 2009 taxes In 2009, Sue purchased business property for $200,000. 2009 taxes She borrowed the entire purchase price, for which she was personally liable, and gave the lender a security interest in the property. 2009 taxes In 2013, Sue was unable to continue making her loan payments. 2009 taxes Because her loan balance was $185,000 and the FMV of the property was only $150,000, Sue abandoned the property on August 1, 2013. 2009 taxes Because Sue was personally liable for the debt and the lender did not complete a foreclosure of the property in 2013, Sue has neither gain nor loss in tax year 2013 from abandoning the property. 2009 taxes If the lender sells the property at a foreclosure sale in 2014, Sue will have to figure her gain or deductible loss for tax year 2014 as discussed earlier in chapter 2. 2009 taxes Abandonment of property securing nonrecourse debt. 2009 taxes    If you abandon property that secures debt for which you are not personally liable (nonrecourse debt), the abandonment is treated as a sale or exchange. 2009 taxes   The amount you realize on the abandonment of property that secured nonrecourse debt is the amount of the nonrecourse debt. 2009 taxes If the amount you realize is more than your adjusted basis, then you have a gain. 2009 taxes If your adjusted basis is more than the amount you realize, then you have a loss. 2009 taxes For more information on how to figure gain and loss, see Gain or Loss from Sales or Exchanges in Publication 544. 2009 taxes   Loss from abandonment of business or investment property is deductible as a loss. 2009 taxes The character of the loss depends on the character of the property. 2009 taxes The amount of deductible capital loss may be limited. 2009 taxes For more information, see Treatment of Capital Losses in Publication 544. 2009 taxes You cannot deduct any loss from abandonment of your home or other property held for personal use. 2009 taxes Example 1—abandonment of personal-use property securing nonrecourse debt. 2009 taxes In 2009, Timothy purchased a home for $200,000. 2009 taxes He borrowed the entire purchase price, for which he was not personally liable, and gave the bank a mortgage on the home. 2009 taxes In 2013, Timothy lost his job and was unable to continue making his mortgage loan payments. 2009 taxes Because his mortgage loan balance was $185,000 and the FMV of his home was only $150,000, Timothy decided to abandon his home by permanently moving out on August 1, 2013. 2009 taxes Because Timothy was not personally liable for the debt, the abandonment is treated as a sale or exchange of the home in tax year 2013. 2009 taxes Timothy's amount realized is $185,000 and his adjusted basis in the home is $200,000. 2009 taxes Timothy has a $15,000 nondeductible loss in tax year 2013. 2009 taxes (Had Timothy’s adjusted basis been less than the amount realized, Timothy would have had a gain that he would have to include in gross income. 2009 taxes ) The bank sells the house at a foreclosure sale in 2014. 2009 taxes Timothy has neither gain nor loss from the foreclosure sale. 2009 taxes Because he was not personally liable for the debt, he also has no cancellation of debt income. 2009 taxes Example 2—abandonment of business or investment property securing nonrecourse debt. 2009 taxes In 2009, Robert purchased business property for $200,000. 2009 taxes He borrowed the entire purchase price, for which he was not personally liable, and gave the lender a security interest in the property. 2009 taxes In 2013, Robert was unable to continue making his loan payments. 2009 taxes Because his loan balance was $185,000 and the FMV of the property was only $150,000, Robert decided to abandon the property on August 1, 2013. 2009 taxes Because Robert was not personally liable for the debt, the abandonment is treated as a sale or exchange of the property in tax year 2013. 2009 taxes Robert's amount realized is $185,000 and his adjusted basis in the property is $180,000 (as a result of $20,000 of depreciation deductions on the property). 2009 taxes Robert has a $5,000 gain in tax year 2013. 2009 taxes (Had Robert’s adjusted basis been greater than the amount realized, he would have had a deductible loss. 2009 taxes ) The lender sells the property at a foreclosure sale in 2014. 2009 taxes Robert has neither gain nor loss from the foreclosure sale. 2009 taxes Because he was not personally liable for the debt, he also has no cancellation of debt income. 2009 taxes Canceled debt. 2009 taxes    If the abandoned property secures a debt for which you are personally liable and the debt is canceled, you will realize ordinary income equal to the canceled debt. 2009 taxes This income is separate from any amount realized from abandonment of the property. 2009 taxes You must report this income on your return unless one of the exceptions or exclusions described in chapter 1 applies. 2009 taxes See chapter 1 for more details. 2009 taxes Forms 1099-A and 1099-C. 2009 taxes    In most cases, if you abandon real property (such as a home), intangible property, or tangible personal property held (wholly or partly) for use in a trade or business or for investment, that secures a loan and the lender knows the property has been abandoned, the lender should send you Form 1099-A showing information you need to figure your gain or loss from the abandonment. 2009 taxes Also, if your debt is canceled and the lender must file Form 1099-C, the lender can include the information about the abandonment on that form instead of on Form 1099-A. 2009 taxes The lender must file Form 1099-C and send you a copy if the amount of debt canceled is $600 or more and the lender is a financial institution, credit union, federal government agency, or any organization that has a significant trade or business of lending money. 2009 taxes For abandonments of property and debt cancellations occurring in 2013, these forms should be sent to you by January 31, 2014. 2009 taxes Prev  Up  Next   Home   More Online Publications