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2012 Federal Income Tax Forms

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2012 Federal Income Tax Forms

2012 federal income tax forms Publication 502 - Main Content Table of Contents What Are Medical Expenses? What Expenses Can You Include This Year?Community property states. 2012 federal income tax forms How Much of the Expenses Can You Deduct? Whose Medical Expenses Can You Include?Spouse Dependent Decedent What Medical Expenses Are Includible?Abortion Acupuncture Alcoholism Ambulance Annual Physical Examination Artificial Limb Artificial Teeth Bandages Birth Control Pills Body Scan Braille Books and Magazines Breast Pumps and Supplies Breast Reconstruction Surgery Capital Expenses Car Chiropractor Christian Science Practitioner Contact Lenses Crutches Dental Treatment Diagnostic Devices Disabled Dependent Care Expenses Drug Addiction Drugs Eye Exam Eyeglasses Eye Surgery Fertility Enhancement Founder's Fee Guide Dog or Other Service Animal Health Institute Health Maintenance Organization (HMO) Hearing Aids Home Care Home Improvements Hospital Services Insurance Premiums Intellectually and Developmentally Disabled, Special Home for Laboratory Fees Lactation Expenses Lead-Based Paint Removal Learning Disability Legal Fees Lifetime Care—Advance Payments Lodging Long-Term Care Meals Medical Conferences Medical Information Plan Medicines Nursing Home Nursing Services Operations Optometrist Organ Donors Osteopath Oxygen Physical Examination Pregnancy Test Kit Prosthesis Psychiatric Care Psychoanalysis Psychologist Special Education Sterilization Stop-Smoking Programs Surgery Telephone Television Therapy Transplants Transportation Trips Tuition Vasectomy Vision Correction Surgery Weight-Loss Program Wheelchair Wig X-ray What Expenses Are Not Includible?Baby Sitting, Childcare, and Nursing Services for a Normal, Healthy Baby Controlled Substances Cosmetic Surgery Dancing Lessons Diaper Service Electrolysis or Hair Removal Flexible Spending Account Funeral Expenses Future Medical Care Hair Transplant Health Club Dues Health Coverage Tax Credit Health Savings Accounts Household Help Illegal Operations and Treatments Insurance Premiums Maternity Clothes Medical Savings Account (MSA) Medicines and Drugs From Other Countries Nonprescription Drugs and Medicines Nutritional Supplements Personal Use Items Swimming Lessons Teeth Whitening Veterinary Fees Weight-Loss Program How Do You Treat Reimbursements?Insurance Reimbursement How Do You Figure and Report the Deduction on Your Tax Return?What Tax Form Do You Use? Sale of Medical Equipment or Property Damages for Personal Injuries Impairment-Related Work Expenses Health Insurance Costs for Self-Employed Persons COBRA Premium Assistance Health Coverage Tax CreditWho Can Take This Credit? Qualifying Family Member Qualified Health Insurance Nonqualified Health Insurance Eligible Coverage Month How To Take the Credit How To Get Tax HelpLow Income Taxpayer Clinics What Are Medical Expenses? Medical expenses are the costs of diagnosis, cure, mitigation, treatment, or prevention of disease, and the costs for treatments affecting any part or function of the body. 2012 federal income tax forms These expenses include payments for legal medical services rendered by physicians, surgeons, dentists, and other medical practitioners. 2012 federal income tax forms They include the costs of equipment, supplies, and diagnostic devices needed for these purposes. 2012 federal income tax forms Medical care expenses must be primarily to alleviate or prevent a physical or mental defect or illness. 2012 federal income tax forms They do not include expenses that are merely beneficial to general health, such as vitamins or a vacation. 2012 federal income tax forms Medical expenses include the premiums you pay for insurance that covers the expenses of medical care, and the amounts you pay for transportation to get medical care. 2012 federal income tax forms Medical expenses also include amounts paid for qualified long-term care services and limited amounts paid for any qualified long-term care insurance contract. 2012 federal income tax forms What Expenses Can You Include This Year? You can include only the medical and dental expenses you paid this year, regardless of when the services were provided. 2012 federal income tax forms (But see Decedent under Whose Medical Expenses Can You Include, for an exception. 2012 federal income tax forms ) If you pay medical expenses by check, the day you mail or deliver the check generally is the date of payment. 2012 federal income tax forms If you use a “pay-by-phone” or “online” account to pay your medical expenses, the date reported on the statement of the financial institution showing when payment was made is the date of payment. 2012 federal income tax forms If you use a credit card, include medical expenses you charge to your credit card in the year the charge is made, not when you actually pay the amount charged. 2012 federal income tax forms If you did not claim a medical or dental expense that would have been deductible in an earlier year, you can file Form 1040X, Amended U. 2012 federal income tax forms S. 2012 federal income tax forms Individual Income Tax Return, for the year in which you overlooked the expense. 2012 federal income tax forms Do not claim the expense on this year's return. 2012 federal income tax forms Generally, an amended return must be filed within 3 years from the date the original return was filed or within 2 years from the time the tax was paid, whichever is later. 2012 federal income tax forms You cannot include medical expenses that were paid by insurance companies or other sources. 2012 federal income tax forms This is true whether the payments were made directly to you, to the patient, or to the provider of the medical services. 2012 federal income tax forms Separate returns. 2012 federal income tax forms   If you and your spouse live in a noncommunity property state and file separate returns, each of you can include only the medical expenses each actually paid. 2012 federal income tax forms Any medical expenses paid out of a joint checking account in which you and your spouse have the same interest are considered to have been paid equally by each of you, unless you can show otherwise. 2012 federal income tax forms Community property states. 2012 federal income tax forms   If you and your spouse live in a community property state and file separate returns or are registered domestic partners in Nevada, Washington, or California, any medical expenses paid out of community funds are divided equally. 2012 federal income tax forms Generally, each of you should include half the expenses. 2012 federal income tax forms If medical expenses are paid out of the separate funds of one individual, only the individual who paid the medical expenses can include them. 2012 federal income tax forms If you live in a community property state and are not filing a joint return, see Publication 555, Community Property. 2012 federal income tax forms How Much of the Expenses Can You Deduct? Generally, you can deduct on Schedule A (Form 1040) only the amount of your medical and dental expenses that is more than 10% of your AGI. 2012 federal income tax forms But if either you or your spouse was born before January 2, 1949, you can deduct the amount of your medical and dental expenses that is more than 7. 2012 federal income tax forms 5% of your AGI. 2012 federal income tax forms Example. 2012 federal income tax forms You are unmarried and were born after January 2, 1949, and your AGI is $40,000, 10% of which is $4,000. 2012 federal income tax forms You paid medical expenses of $2,500. 2012 federal income tax forms You cannot deduct any of your medical expenses because they are not more than 10% of your AGI. 2012 federal income tax forms Whose Medical Expenses Can You Include? You can generally include medical expenses you pay for yourself, as well as those you pay for someone who was your spouse or your dependent either when the services were provided or when you paid for them. 2012 federal income tax forms There are different rules for decedents and for individuals who are the subject of multiple support agreements. 2012 federal income tax forms See Support claimed under a multiple support agreement , later under Qualifying Relative. 2012 federal income tax forms Spouse You can include medical expenses you paid for your spouse. 2012 federal income tax forms To include these expenses, you must have been married either at the time your spouse received the medical services or at the time you paid the medical expenses. 2012 federal income tax forms Example 1. 2012 federal income tax forms Mary received medical treatment before she married Bill. 2012 federal income tax forms Bill paid for the treatment after they married. 2012 federal income tax forms Bill can include these expenses in figuring his medical expense deduction even if Bill and Mary file separate returns. 2012 federal income tax forms If Mary had paid the expenses, Bill could not include Mary's expenses in his separate return. 2012 federal income tax forms Mary would include the amounts she paid during the year in her separate return. 2012 federal income tax forms If they filed a joint return, the medical expenses both paid during the year would be used to figure their medical expense deduction. 2012 federal income tax forms Example 2. 2012 federal income tax forms This year, John paid medical expenses for his wife Louise, who died last year. 2012 federal income tax forms John married Belle this year and they file a joint return. 2012 federal income tax forms Because John was married to Louise when she received the medical services, he can include those expenses in figuring his medical expense deduction for this year. 2012 federal income tax forms Dependent You can include medical expenses you paid for your dependent. 2012 federal income tax forms For you to include these expenses, the person must have been your dependent either at the time the medical services were provided or at the time you paid the expenses. 2012 federal income tax forms A person generally qualifies as your dependent for purposes of the medical expense deduction if both of the following requirements are met. 2012 federal income tax forms The person was a qualifying child (defined later) or a qualifying relative (defined later), and The person was a U. 2012 federal income tax forms S. 2012 federal income tax forms citizen or national or a resident of the United States, Canada, or Mexico. 2012 federal income tax forms If your qualifying child was adopted, see Exception for adopted child , later. 2012 federal income tax forms You can include medical expenses you paid for an individual that would have been your dependent except that: He or she received gross income of $3,900 or more in 2013, He or she filed a joint return for 2013, or You, or your spouse if filing jointly, could be claimed as a dependent on someone else's 2013 return. 2012 federal income tax forms Exception for adopted child. 2012 federal income tax forms   If you are a U. 2012 federal income tax forms S. 2012 federal income tax forms citizen or national and your adopted child lived with you as a member of your household for 2013, that child does not have to be a U. 2012 federal income tax forms S. 2012 federal income tax forms citizen or national, or a resident of the United States, Canada, or Mexico. 2012 federal income tax forms Qualifying Child A qualifying child is a child who: Is your son, daughter, stepchild, foster child, brother, sister, stepbrother, stepsister, half brother, half sister, or a descendant of any of them (for example, your grandchild, niece, or nephew), Was: Under age 19 at the end of 2013 and younger than you (or your spouse, if filing jointly), Under age 24 at the end of 2013, a full-time student, and younger than you (or your spouse, if filing jointly), or Any age and permanently and totally disabled, Lived with you for more than half of 2013, Did not provide over half of his or her own support for 2013, and Did not file a joint return, other than to claim a refund. 2012 federal income tax forms Adopted child. 2012 federal income tax forms   A legally adopted child is treated as your own child. 2012 federal income tax forms This child includes a child lawfully placed with you for legal adoption. 2012 federal income tax forms   You can include medical expenses that you paid for a child before adoption if the child qualified as your dependent when the medical services were provided or when the expenses were paid. 2012 federal income tax forms   If you pay back an adoption agency or other persons for medical expenses they paid under an agreement with you, you are treated as having paid those expenses provided you clearly substantiate that the payment is directly attributable to the medical care of the child. 2012 federal income tax forms   But if you pay the agency or other person for medical care that was provided and paid for before adoption negotiations began, you cannot include them as medical expenses. 2012 federal income tax forms    You may be able to take a credit for other expenses related to an adoption. 2012 federal income tax forms See the Instructions for Form 8839, Qualified Adoption Expenses, for more information. 2012 federal income tax forms Child of divorced or separated parents. 2012 federal income tax forms   For purposes of the medical and dental expenses deduction, a child of divorced or separated parents can be treated as a dependent of both parents. 2012 federal income tax forms Each parent can include the medical expenses he or she pays for the child, even if the other parent claims the child's dependency exemption, if: The child is in the custody of one or both parents for more than half the year, The child receives over half of his or her support during the year from his or her parents, and The child's parents: Are divorced or legally separated under a decree of divorce or separate maintenance, Are separated under a written separation agreement, or Live apart at all times during the last 6 months of the year. 2012 federal income tax forms This does not apply if the child's exemption is being claimed under a multiple support agreement (discussed later). 2012 federal income tax forms Qualifying Relative A qualifying relative is a person: Who is your: Son, daughter, stepchild, or foster child, or a descendant of any of them (for example, your grandchild), Brother, sister, half brother, half sister, or a son or daughter of any of them, Father, mother, or an ancestor or sibling of either of them (for example, your grandmother, grandfather, aunt, or uncle), Stepbrother, stepsister, stepfather, stepmother, son-in-law, daughter-in-law, father-in-law, mother-in-law, brother-in-law, or sister-in-law, or Any other person (other than your spouse) who lived with you all year as a member of your household if your relationship did not violate local law, Who was not a qualifying child (see Qualifying Child, earlier) of any taxpayer for 2013, and For whom you provided over half of the support in 2013. 2012 federal income tax forms But see Child of divorced or separated parents , earlier, Support claimed under a multiple support agreement, next, and Kidnapped child under Qualifying Relative in Publication 501. 2012 federal income tax forms Support claimed under a multiple support agreement. 2012 federal income tax forms   If you are considered to have provided more than half of a qualifying relative's support under a multiple support agreement, you can include medical expenses you pay for that person. 2012 federal income tax forms A multiple support agreement is used when two or more people provide more than half of a person's support, but no one alone provides more than half. 2012 federal income tax forms   Any medical expenses paid by others who joined you in the agreement cannot be included as medical expenses by anyone. 2012 federal income tax forms However, you can include the entire unreimbursed amount you paid for medical expenses. 2012 federal income tax forms Example. 2012 federal income tax forms You and your three brothers each provide one-fourth of your mother's total support. 2012 federal income tax forms Under a multiple support agreement, you treat your mother as your dependent. 2012 federal income tax forms You paid all of her medical expenses. 2012 federal income tax forms Your brothers repaid you for three-fourths of these expenses. 2012 federal income tax forms In figuring your medical expense deduction, you can include only one-fourth of your mother's medical expenses. 2012 federal income tax forms Your brothers cannot include any part of the expenses. 2012 federal income tax forms However, if you and your brothers share the nonmedical support items and you separately pay all of your mother's medical expenses, you can include the unreimbursed amount you paid for her medical expenses in your medical expenses. 2012 federal income tax forms Decedent Medical expenses paid before death by the decedent are included in figuring any deduction for medical and dental expenses on the decedent's final income tax return. 2012 federal income tax forms This includes expenses for the decedent's spouse and dependents as well as for the decedent. 2012 federal income tax forms The survivor or personal representative of a decedent can choose to treat certain expenses paid by the decedent's estate for the decedent's medical care as paid by the decedent at the time the medical services were provided. 2012 federal income tax forms The expenses must be paid within the 1-year period beginning with the day after the date of death. 2012 federal income tax forms If you are the survivor or personal representative making this choice, you must attach a statement to the decedent's Form 1040 (or the decedent's amended return, Form 1040X) saying that the expenses have not been and will not be claimed on the estate tax return. 2012 federal income tax forms Qualified medical expenses paid before death by the decedent are not deductible if paid with a tax-free distribution from any Archer MSA, Medicare Advantage MSA, or health savings account. 2012 federal income tax forms What if the decedent's return had been filed and the medical expenses were not included?   Form 1040X can be filed for the year or years the expenses are treated as paid, unless the period for filing an amended return for that year has passed. 2012 federal income tax forms Generally, an amended return must be filed within 3 years of the date the original return was filed, or within 2 years from the time the tax was paid, whichever date is later. 2012 federal income tax forms Example. 2012 federal income tax forms John properly filed his 2012 income tax return. 2012 federal income tax forms He died in 2013 with unpaid medical expenses of $1,500 from 2012 and $1,800 in 2013. 2012 federal income tax forms If the expenses are paid within the 1-year period, his survivor or personal representative can file an amended return for 2012 claiming a deduction based on the $1,500 medical expenses. 2012 federal income tax forms The $1,800 of medical expenses from 2013 can be included on the decedent's final return for 2013. 2012 federal income tax forms What if you pay medical expenses of a deceased spouse or dependent?   If you paid medical expenses for your deceased spouse or dependent, include them as medical expenses on your Form 1040 in the year paid, whether they are paid before or after the decedent's death. 2012 federal income tax forms The expenses can be included if the person was your spouse or dependent either at the time the medical services were provided or at the time you paid the expenses. 2012 federal income tax forms What Medical Expenses Are Includible? Following is a list of items that you can include in figuring your medical expense deduction. 2012 federal income tax forms The items are listed in alphabetical order. 2012 federal income tax forms This list does not include all possible medical expenses. 2012 federal income tax forms To determine if an expense not listed can be included in figuring your medical expense deduction, see What Are Medical Expenses , earlier. 2012 federal income tax forms Abortion You can include in medical expenses the amount you pay for a legal abortion. 2012 federal income tax forms Acupuncture You can include in medical expenses the amount you pay for acupuncture. 2012 federal income tax forms Alcoholism You can include in medical expenses amounts you pay for an inpatient's treatment at a therapeutic center for alcohol addiction. 2012 federal income tax forms This includes meals and lodging provided by the center during treatment. 2012 federal income tax forms You can also include in medical expenses amounts you pay for transportation to and from Alcoholics Anonymous meetings in your community if the attendance is pursuant to medical advice that membership in Alcoholics Anonymous is necessary for the treatment of a disease involving the excessive use of alcoholic liquors. 2012 federal income tax forms Ambulance You can include in medical expenses amounts you pay for ambulance service. 2012 federal income tax forms Annual Physical Examination See Physical Examination , later. 2012 federal income tax forms Artificial Limb You can include in medical expenses the amount you pay for an artificial limb. 2012 federal income tax forms Artificial Teeth You can include in medical expenses the amount you pay for artificial teeth. 2012 federal income tax forms Bandages You can include in medical expenses the cost of medical supplies such as bandages. 2012 federal income tax forms Birth Control Pills You can include in medical expenses the amount you pay for birth control pills prescribed by a doctor. 2012 federal income tax forms Body Scan You can include in medical expenses the cost of an electronic body scan. 2012 federal income tax forms Braille Books and Magazines You can include in medical expenses the part of the cost of Braille books and magazines for use by a visually impaired person that is more than the cost of regular printed editions. 2012 federal income tax forms Breast Pumps and Supplies You can include in medical expenses the cost of breast pumps and supplies that assist lactation. 2012 federal income tax forms Breast Reconstruction Surgery You can include in medical expenses the amounts you pay for breast reconstruction surgery, as well as breast prosthesis, following a mastectomy for cancer. 2012 federal income tax forms See Cosmetic Surgery , later. 2012 federal income tax forms Capital Expenses You can include in medical expenses amounts you pay for special equipment installed in a home, or for improvements, if their main purpose is medical care for you, your spouse, or your dependent. 2012 federal income tax forms The cost of permanent improvements that increase the value of your property may be partly included as a medical expense. 2012 federal income tax forms The cost of the improvement is reduced by the increase in the value of your property. 2012 federal income tax forms The difference is a medical expense. 2012 federal income tax forms If the value of your property is not increased by the improvement, the entire cost is included as a medical expense. 2012 federal income tax forms Certain improvements made to accommodate a home to your disabled condition, or that of your spouse or your dependents who live with you, do not usually increase the value of the home and the cost can be included in full as medical expenses. 2012 federal income tax forms These improvements include, but are not limited to, the following items. 2012 federal income tax forms Constructing entrance or exit ramps for your home. 2012 federal income tax forms Widening doorways at entrances or exits to your home. 2012 federal income tax forms Widening or otherwise modifying hallways and interior doorways. 2012 federal income tax forms Installing railings, support bars, or other modifications to bathrooms. 2012 federal income tax forms Lowering or modifying kitchen cabinets and equipment. 2012 federal income tax forms Moving or modifying electrical outlets and fixtures. 2012 federal income tax forms Installing porch lifts and other forms of lifts (but elevators generally add value to the house). 2012 federal income tax forms Modifying fire alarms, smoke detectors, and other warning systems. 2012 federal income tax forms Modifying stairways. 2012 federal income tax forms Adding handrails or grab bars anywhere (whether or not in bathrooms). 2012 federal income tax forms Modifying hardware on doors. 2012 federal income tax forms Modifying areas in front of entrance and exit doorways. 2012 federal income tax forms Grading the ground to provide access to the residence. 2012 federal income tax forms Only reasonable costs to accommodate a home to a disabled condition are considered medical care. 2012 federal income tax forms Additional costs for personal motives, such as for architectural or aesthetic reasons, are not medical expenses. 2012 federal income tax forms Capital expense worksheet. 2012 federal income tax forms   Use Worksheet A to figure the amount of your capital expense to include in your medical expenses. 2012 federal income tax forms Worksheet A. 2012 federal income tax forms Capital Expense Worksheet Instructions: Use this worksheet to figure the amount, if any, of your medical expenses due to a home improvement. 2012 federal income tax forms 1. 2012 federal income tax forms Enter the amount you paid for the home improvement 1. 2012 federal income tax forms   2. 2012 federal income tax forms Enter the value of your home immediately after the improvement 2. 2012 federal income tax forms       3. 2012 federal income tax forms Enter the value of your home immediately before the improvement 3. 2012 federal income tax forms       4. 2012 federal income tax forms Subtract line 3 from line 2. 2012 federal income tax forms This is the increase in the value of your home due to the improvement 4. 2012 federal income tax forms     • If line 4 is more than or equal to line 1, you have no medical expenses due to the home improvement; stop here. 2012 federal income tax forms       • If line 4 is less than line 1, go to line 5. 2012 federal income tax forms     5. 2012 federal income tax forms Subtract line 4 from line 1. 2012 federal income tax forms These are your medical expenses due to the home improvement 5. 2012 federal income tax forms   Operation and upkeep. 2012 federal income tax forms   Amounts you pay for operation and upkeep of a capital asset qualify as medical expenses, as long as the main reason for them is medical care. 2012 federal income tax forms This rule applies even if none or only part of the original cost of the capital asset qualified as a medical care expense. 2012 federal income tax forms Improvements to property rented by a person with a disability. 2012 federal income tax forms   Amounts paid to buy and install special plumbing fixtures for a person with a disability, mainly for medical reasons, in a rented house are medical expenses. 2012 federal income tax forms Example. 2012 federal income tax forms John has arthritis and a heart condition. 2012 federal income tax forms He cannot climb stairs or get into a bathtub. 2012 federal income tax forms On his doctor's advice, he installs a bathroom with a shower stall on the first floor of his two-story rented house. 2012 federal income tax forms The landlord did not pay any of the cost of buying and installing the special plumbing and did not lower the rent. 2012 federal income tax forms John can include in medical expenses the entire amount he paid. 2012 federal income tax forms Car You can include in medical expenses the cost of special hand controls and other special equipment installed in a car for the use of a person with a disability. 2012 federal income tax forms Special design. 2012 federal income tax forms   You can include in medical expenses the difference between the cost of a regular car and a car specially designed to hold a wheelchair. 2012 federal income tax forms Cost of operation. 2012 federal income tax forms   The includible costs of using a car for medical reasons are explained under Transportation , later. 2012 federal income tax forms Chiropractor You can include in medical expenses fees you pay to a chiropractor for medical care. 2012 federal income tax forms Christian Science Practitioner You can include in medical expenses fees you pay to Christian Science practitioners for medical care. 2012 federal income tax forms Contact Lenses You can include in medical expenses amounts you pay for contact lenses needed for medical reasons. 2012 federal income tax forms You can also include the cost of equipment and materials required for using contact lenses, such as saline solution and enzyme cleaner. 2012 federal income tax forms See Eyeglasses and Eye Surgery , later. 2012 federal income tax forms Crutches You can include in medical expenses the amount you pay to buy or rent crutches. 2012 federal income tax forms Dental Treatment You can include in medical expenses the amounts you pay for the prevention and alleviation of dental disease. 2012 federal income tax forms Preventive treatment includes the services of a dental hygienist or dentist for such procedures as teeth cleaning, the application of sealants, and fluoride treatments to prevent tooth decay. 2012 federal income tax forms Treatment to alleviate dental disease include services of a dentist for procedures such as X-rays, fillings, braces, extractions, dentures, and other dental ailments. 2012 federal income tax forms But see Teeth Whitening under What Expenses Are Not Includible, later. 2012 federal income tax forms Diagnostic Devices You can include in medical expenses the cost of devices used in diagnosing and treating illness and disease. 2012 federal income tax forms Example. 2012 federal income tax forms You have diabetes and use a blood sugar test kit to monitor your blood sugar level. 2012 federal income tax forms You can include the cost of the blood sugar test kit in your medical expenses. 2012 federal income tax forms Disabled Dependent Care Expenses Some disabled dependent care expenses may qualify as either: Medical expenses, or Work-related expenses for purposes of taking a credit for dependent care. 2012 federal income tax forms (See Publication 503, Child and Dependent Care Expenses. 2012 federal income tax forms ) You can choose to apply them either way as long as you do not use the same expenses to claim both a credit and a medical expense deduction. 2012 federal income tax forms Drug Addiction You can include in medical expenses amounts you pay for an inpatient's treatment at a therapeutic center for drug addiction. 2012 federal income tax forms This includes meals and lodging at the center during treatment. 2012 federal income tax forms Drugs See Medicines , later. 2012 federal income tax forms Eye Exam You can include in medical expenses the amount you pay for eye examinations. 2012 federal income tax forms Eyeglasses You can include in medical expenses amounts you pay for eyeglasses and contact lenses needed for medical reasons. 2012 federal income tax forms See Contact Lenses , earlier, for more information. 2012 federal income tax forms Eye Surgery You can include in medical expenses the amount you pay for eye surgery to treat defective vision, such as laser eye surgery or radial keratotomy. 2012 federal income tax forms Fertility Enhancement You can include in medical expenses the cost of the following procedures to overcome an inability to have children. 2012 federal income tax forms Procedures such as in vitro fertilization (including temporary storage of eggs or sperm). 2012 federal income tax forms Surgery, including an operation to reverse prior surgery that prevented the person operated on from having children. 2012 federal income tax forms Founder's Fee See Lifetime Care—Advance Payments , later. 2012 federal income tax forms Guide Dog or Other Service Animal You can include in medical expenses the costs of buying, training, and maintaining a guide dog or other service animal to assist a visually impaired or hearing disabled person, or a person with other physical disabilities. 2012 federal income tax forms In general, this includes any costs, such as food, grooming, and veterinary care, incurred in maintaining the health and vitality of the service animal so that it may perform its duties. 2012 federal income tax forms Health Institute You can include in medical expenses fees you pay for treatment at a health institute only if the treatment is prescribed by a physician and the physician issues a statement that the treatment is necessary to alleviate a physical or mental defect or illness of the individual receiving the treatment. 2012 federal income tax forms Health Maintenance Organization (HMO) You can include in medical expenses amounts you pay to entitle you, your spouse, or a dependent to receive medical care from an HMO. 2012 federal income tax forms These amounts are treated as medical insurance premiums. 2012 federal income tax forms See Insurance Premiums , later. 2012 federal income tax forms Hearing Aids You can include in medical expenses the cost of a hearing aid and batteries, repairs, and maintenance needed to operate it. 2012 federal income tax forms Home Care See Nursing Services , later. 2012 federal income tax forms Home Improvements See Capital Expenses , earlier. 2012 federal income tax forms Hospital Services You can include in medical expenses amounts you pay for the cost of inpatient care at a hospital or similar institution if a principal reason for being there is to receive medical care. 2012 federal income tax forms This includes amounts paid for meals and lodging. 2012 federal income tax forms Also see Lodging , later. 2012 federal income tax forms Insurance Premiums You can include in medical expenses insurance premiums you pay for policies that cover medical care. 2012 federal income tax forms Medical care policies can provide payment for treatment that includes: Hospitalization, surgical services, X-rays, Prescription drugs and insulin, Dental care, Replacement of lost or damaged contact lenses, and Long-term care (subject to additional limitations). 2012 federal income tax forms See Qualified Long-Term Care Insurance Contracts under Long-Term Care, later. 2012 federal income tax forms If you have a policy that provides payments for other than medical care, you can include the premiums for the medical care part of the policy if the charge for the medical part is reasonable. 2012 federal income tax forms The cost of the medical part must be separately stated in the insurance contract or given to you in a separate statement. 2012 federal income tax forms Health coverage tax credit. 2012 federal income tax forms   If, during 2013, you were an eligible trade adjustment assistance (TAA) recipient, alternative TAA (ATAA) recipient, reemployment TAA (RTAA) recipient, or Pension Benefit Guaranty Corporation (PBGC) pension recipient, you must complete Form 8885 before completing Schedule A. 2012 federal income tax forms When figuring the amount of insurance premiums you can deduct on Schedule A, do not include: Any amounts you included on Form 8885, Any qualified health insurance premiums you paid to “U. 2012 federal income tax forms S. 2012 federal income tax forms Treasury–HCTC,” or Any health coverage tax credit advance payments shown on Form 1099-H, Health Coverage Tax Credit (HCTC) Advance Payments. 2012 federal income tax forms Employer-Sponsored Health Insurance Plan Do not include in your medical and dental expenses any insurance premiums paid by an employer-sponsored health insurance plan unless the premiums are included on your Form W-2, Wage and Tax Statement. 2012 federal income tax forms Also, do not include any other medical and dental expenses paid by the plan unless the amount paid is included on your Form W-2. 2012 federal income tax forms Example. 2012 federal income tax forms You are a federal employee participating in the premium conversion plan of the Federal Employee Health Benefits (FEHB) program. 2012 federal income tax forms Your share of the FEHB premium is paid by making a pre-tax reduction in your salary. 2012 federal income tax forms Because you are an employee whose insurance premiums are paid with money that is never included in your gross income, you cannot deduct the premiums paid with that money. 2012 federal income tax forms Long-term care services. 2012 federal income tax forms   Contributions made by your employer to provide coverage for qualified long-term care services under a flexible spending or similar arrangement must be included in your income. 2012 federal income tax forms This amount will be reported as wages on your Form W-2. 2012 federal income tax forms Retired public safety officers. 2012 federal income tax forms   If you are a retired public safety officer, do not include as medical expenses any health or long-term care insurance premiums that you elected to have paid with tax-free distributions from a retirement plan. 2012 federal income tax forms This applies only to distributions that would otherwise be included in income. 2012 federal income tax forms Health reimbursement arrangement (HRA). 2012 federal income tax forms   If you have medical expenses that are reimbursed by a health reimbursement arrangement, you cannot include those expenses in your medical expenses. 2012 federal income tax forms This is because an HRA is funded solely by the employer. 2012 federal income tax forms Medicare A If you are covered under social security (or if you are a government employee who paid Medicare tax), you are enrolled in Medicare A. 2012 federal income tax forms The payroll tax paid for Medicare A is not a medical expense. 2012 federal income tax forms If you are not covered under social security (or were not a government employee who paid Medicare tax), you can voluntarily enroll in Medicare A. 2012 federal income tax forms In this situation you can include the premiums you paid for Medicare A as a medical expense. 2012 federal income tax forms Medicare B Medicare B is a supplemental medical insurance. 2012 federal income tax forms Premiums you pay for Medicare B are a medical expense. 2012 federal income tax forms Check the information you received from the Social Security Administration to find out your premium. 2012 federal income tax forms Medicare D Medicare D is a voluntary prescription drug insurance program for persons with Medicare A or B. 2012 federal income tax forms You can include as a medical expense premiums you pay for Medicare D. 2012 federal income tax forms Prepaid Insurance Premiums Premiums you pay before you are age 65 for insurance for medical care for yourself, your spouse, or your dependents after you reach age 65 are medical care expenses in the year paid if they are: Payable in equal yearly installments or more often, and Payable for at least 10 years, or until you reach age 65 (but not for less than 5 years). 2012 federal income tax forms Unused Sick Leave Used To Pay Premiums You must include in gross income cash payments you receive at the time of retirement for unused sick leave. 2012 federal income tax forms You also must include in gross income the value of unused sick leave that, at your option, your employer applies to the cost of your continuing participation in your employer's health plan after you retire. 2012 federal income tax forms You can include this cost of continuing participation in the health plan as a medical expense. 2012 federal income tax forms If you participate in a health plan where your employer automatically applies the value of unused sick leave to the cost of your continuing participation in the health plan (and you do not have the option to receive cash), do not include the value of the unused sick leave in gross income. 2012 federal income tax forms You cannot include this cost of continuing participation in that health plan as a medical expense. 2012 federal income tax forms Insurance Premiums You Cannot Include You cannot include premiums you pay for: Life insurance policies, Policies providing payment for loss of earnings, Policies for loss of life, limb, sight, etc. 2012 federal income tax forms , Policies that pay you a guaranteed amount each week for a stated number of weeks if you are hospitalized for sickness or injury, The part of your car insurance that provides medical insurance coverage for all persons injured in or by your car because the part of the premium providing insurance for you, your spouse, and your dependents is not stated separately from the part of the premium providing insurance for medical care for others, or Health or long-term care insurance if you elected to pay these premiums with tax-free distributions from a retirement plan made directly to the insurance provider and these distributions would otherwise have been included in income. 2012 federal income tax forms Taxes imposed by any governmental unit, such as Medicare taxes, are not insurance premiums. 2012 federal income tax forms Coverage for nondependents. 2012 federal income tax forms   Generally, you cannot deduct any additional premium you pay as the result of including on your policy someone who is not your spouse or dependent, even if that person is your child under age 27. 2012 federal income tax forms However, you can deduct the additional premium if that person is: Your child whom you do not claim as a dependent because of the rules for children of divorced or separated parents, Any person you could have claimed as a dependent on your return except that person received $3,900 or more of gross income or filed a joint return, or Any person you could have claimed as a dependent except that you, or your spouse if filing jointly, can be claimed as a dependent on someone else's 2013 return. 2012 federal income tax forms  Also, if you had family coverage when you added this individual to your policy and your premiums did not increase, you can enter on Schedule A (Form 1040) the full amount of your medical and dental insurance premiums. 2012 federal income tax forms Intellectually and Developmentally Disabled, Special Home for You can include in medical expenses the cost of keeping a person who is intellectually and developmentally disabled in a special home, not the home of a relative, on the recommendation of a psychiatrist to help the person adjust from life in a mental hospital to community living. 2012 federal income tax forms Laboratory Fees You can include in medical expenses the amounts you pay for laboratory fees that are part of medical care. 2012 federal income tax forms Lactation Expenses See Breast Pumps and Supplies , earlier. 2012 federal income tax forms Lead-Based Paint Removal You can include in medical expenses the cost of removing lead-based paints from surfaces in your home to prevent a child who has or had lead poisoning from eating the paint. 2012 federal income tax forms These surfaces must be in poor repair (peeling or cracking) or within the child's reach. 2012 federal income tax forms The cost of repainting the scraped area is not a medical expense. 2012 federal income tax forms If, instead of removing the paint, you cover the area with wallboard or paneling, treat these items as capital expenses. 2012 federal income tax forms See Capital Expenses , earlier. 2012 federal income tax forms Do not include the cost of painting the wallboard as a medical expense. 2012 federal income tax forms Learning Disability See Special Education , later. 2012 federal income tax forms Legal Fees You can include in medical expenses legal fees you paid that are necessary to authorize treatment for mental illness. 2012 federal income tax forms However, you cannot include in medical expenses fees for the management of a guardianship estate, fees for conducting the affairs of the person being treated, or other fees that are not necessary for medical care. 2012 federal income tax forms Lifetime Care—Advance Payments You can include in medical expenses a part of a life-care fee or “founder's fee” you pay either monthly or as a lump sum under an agreement with a retirement home. 2012 federal income tax forms The part of the payment you include is the amount properly allocable to medical care. 2012 federal income tax forms The agreement must require that you pay a specific fee as a condition for the home's promise to provide lifetime care that includes medical care. 2012 federal income tax forms You can use a statement from the retirement home to prove the amount properly allocable to medical care. 2012 federal income tax forms The statement must be based either on the home's prior experience or on information from a comparable home. 2012 federal income tax forms Dependents with disabilities. 2012 federal income tax forms   You can include in medical expenses advance payments to a private institution for lifetime care, treatment, and training of your physically or mentally impaired child upon your death or when you become unable to provide care. 2012 federal income tax forms The payments must be a condition for the institution's future acceptance of your child and must not be refundable. 2012 federal income tax forms Payments for future medical care. 2012 federal income tax forms   Generally, you cannot include in medical expenses current payments for medical care (including medical insurance) to be provided substantially beyond the end of the year. 2012 federal income tax forms This rule does not apply in situations where the future care is purchased in connection with obtaining lifetime care of the type described earlier. 2012 federal income tax forms Lodging You can include in medical expenses the cost of meals and lodging at a hospital or similar institution if a principal reason for being there is to receive medical care. 2012 federal income tax forms See Nursing Home , later. 2012 federal income tax forms You may be able to include in medical expenses the cost of lodging not provided in a hospital or similar institution. 2012 federal income tax forms You can include the cost of such lodging while away from home if all of the following requirements are met. 2012 federal income tax forms The lodging is primarily for and essential to medical care. 2012 federal income tax forms The medical care is provided by a doctor in a licensed hospital or in a medical care facility related to, or the equivalent of, a licensed hospital. 2012 federal income tax forms The lodging is not lavish or extravagant under the circumstances. 2012 federal income tax forms There is no significant element of personal pleasure, recreation, or vacation in the travel away from home. 2012 federal income tax forms The amount you include in medical expenses for lodging cannot be more than $50 for each night for each person. 2012 federal income tax forms You can include lodging for a person traveling with the person receiving the medical care. 2012 federal income tax forms For example, if a parent is traveling with a sick child, up to $100 per night can be included as a medical expense for lodging. 2012 federal income tax forms Meals are not included. 2012 federal income tax forms Do not include the cost of lodging while away from home for medical treatment if that treatment is not received from a doctor in a licensed hospital or in a medical care facility related to, or the equivalent of, a licensed hospital or if that lodging is not primarily for or essential to the medical care received. 2012 federal income tax forms Long-Term Care You can include in medical expenses amounts paid for qualified long-term care services and premiums paid for qualified long-term care insurance contracts. 2012 federal income tax forms Qualified Long-Term Care Services Qualified long-term care services are necessary diagnostic, preventive, therapeutic, curing, treating, mitigating, rehabilitative services, and maintenance and personal care services (defined later) that are: Required by a chronically ill individual, and Provided pursuant to a plan of care prescribed by a licensed health care practitioner. 2012 federal income tax forms Chronically ill individual. 2012 federal income tax forms   An individual is chronically ill if, within the previous 12 months, a licensed health care practitioner has certified that the individual meets either of the following descriptions. 2012 federal income tax forms He or she is unable to perform at least two activities of daily living without substantial assistance from another individual for at least 90 days, due to a loss of functional capacity. 2012 federal income tax forms Activities of daily living are eating, toileting, transferring, bathing, dressing, and continence. 2012 federal income tax forms He or she requires substantial supervision to be protected from threats to health and safety due to severe cognitive impairment. 2012 federal income tax forms Maintenance and personal care services. 2012 federal income tax forms    Maintenance or personal care services is care which has as its primary purpose the providing of a chronically ill individual with needed assistance with his or her disabilities (including protection from threats to health and safety due to severe cognitive impairment). 2012 federal income tax forms Qualified Long-Term Care Insurance Contracts A qualified long-term care insurance contract is an insurance contract that provides only coverage of qualified long-term care services. 2012 federal income tax forms The contract must: Be guaranteed renewable, Not provide for a cash surrender value or other money that can be paid, assigned, pledged, or borrowed, Provide that refunds, other than refunds on the death of the insured or complete surrender or cancellation of the contract, and dividends under the contract must be used only to reduce future premiums or increase future benefits, and Generally not pay or reimburse expenses incurred for services or items that would be reimbursed under Medicare, except where Medicare is a secondary payer, or the contract makes per diem or other periodic payments without regard to expenses. 2012 federal income tax forms The amount of qualified long-term care premiums you can include is limited. 2012 federal income tax forms You can include the following as medical expenses on Schedule A (Form 1040). 2012 federal income tax forms Qualified long-term care premiums up to the following amounts. 2012 federal income tax forms Age 40 or under – $360. 2012 federal income tax forms Age 41 to 50 – $680. 2012 federal income tax forms Age 51 to 60 – $1,360. 2012 federal income tax forms Age 61 to 70 – $3,640. 2012 federal income tax forms Age 71 or over – $4,550. 2012 federal income tax forms Unreimbursed expenses for qualified long-term care services. 2012 federal income tax forms Note. 2012 federal income tax forms The limit on premiums is for each person. 2012 federal income tax forms Also, if you are an eligible retired public safety officer, you cannot include premiums for long-term care insurance if you elected to pay these premiums with tax-free distributions from a qualified retirement plan made directly to the insurance provider and these distributions would otherwise have been included in your income. 2012 federal income tax forms Meals You can include in medical expenses the cost of meals at a hospital or similar institution if a principal reason for being there is to get medical care. 2012 federal income tax forms You cannot include in medical expenses the cost of meals that are not part of inpatient care. 2012 federal income tax forms Also see Weight-Loss Program and Nutritional Supplements , later. 2012 federal income tax forms Medical Conferences You can include in medical expenses amounts paid for admission and transportation to a medical conference if the medical conference concerns the chronic illness of yourself, your spouse, or your dependent. 2012 federal income tax forms The costs of the medical conference must be primarily for and necessary to the medical care of you, your spouse, or your dependent. 2012 federal income tax forms The majority of the time spent at the conference must be spent attending sessions on medical information. 2012 federal income tax forms The cost of meals and lodging while attending the conference is not deductible as a medical expense. 2012 federal income tax forms Medical Information Plan You can include in medical expenses amounts paid to a plan that keeps medical information in a computer data bank and retrieves and furnishes the information upon request to an attending physician. 2012 federal income tax forms Medicines You can include in medical expenses amounts you pay for prescribed medicines and drugs. 2012 federal income tax forms A prescribed drug is one that requires a prescription by a doctor for its use by an individual. 2012 federal income tax forms You can also include amounts you pay for insulin. 2012 federal income tax forms Except for insulin, you cannot include in medical expenses amounts you pay for a drug that is not prescribed. 2012 federal income tax forms Imported medicines and drugs. 2012 federal income tax forms   If you imported medicines or drugs from other countries, see Medicines and Drugs From Other Countries , under What Expenses Are Not Includible, later. 2012 federal income tax forms Nursing Home You can include in medical expenses the cost of medical care in a nursing home, home for the aged, or similar institution, for yourself, your spouse, or your dependents. 2012 federal income tax forms This includes the cost of meals and lodging in the home if a principal reason for being there is to get medical care. 2012 federal income tax forms Do not include the cost of meals and lodging if the reason for being in the home is personal. 2012 federal income tax forms You can, however, include in medical expenses the part of the cost that is for medical or nursing care. 2012 federal income tax forms Nursing Services You can include in medical expenses wages and other amounts you pay for nursing services. 2012 federal income tax forms The services need not be performed by a nurse as long as the services are of a kind generally performed by a nurse. 2012 federal income tax forms This includes services connected with caring for the patient's condition, such as giving medication or changing dressings, as well as bathing and grooming the patient. 2012 federal income tax forms These services can be provided in your home or another care facility. 2012 federal income tax forms Generally, only the amount spent for nursing services is a medical expense. 2012 federal income tax forms If the attendant also provides personal and household services, amounts paid to the attendant must be divided between the time spent performing household and personal services and the time spent for nursing services. 2012 federal income tax forms For example, because of your medical condition you pay a visiting nurse $300 per week for medical and household services. 2012 federal income tax forms She spends 10% of her time doing household services such as washing dishes and laundry. 2012 federal income tax forms You can include only $270 per week as medical expenses. 2012 federal income tax forms The $30 (10% × $300) allocated to household services cannot be included. 2012 federal income tax forms However, certain maintenance or personal care services provided for qualified long-term care can be included in medical expenses. 2012 federal income tax forms See Maintenance and personal care services under Long-Term Care, earlier. 2012 federal income tax forms Additionally, certain expenses for household services or for the care of a qualifying individual incurred to allow you to work may qualify for the child and dependent care credit. 2012 federal income tax forms See Publication 503. 2012 federal income tax forms You can also include in medical expenses part of the amount you pay for that attendant's meals. 2012 federal income tax forms Divide the food expense among the household members to find the cost of the attendant's food. 2012 federal income tax forms Then divide that cost in the same manner as in the preceding paragraph. 2012 federal income tax forms If you had to pay additional amounts for household upkeep because of the attendant, you can include the extra amounts with your medical expenses. 2012 federal income tax forms This includes extra rent or utilities you pay because you moved to a larger apartment to provide space for the attendant. 2012 federal income tax forms Employment taxes. 2012 federal income tax forms   You can include as a medical expense social security tax, FUTA, Medicare tax, and state employment taxes you pay for an attendant who provides medical care. 2012 federal income tax forms If the attendant also provides personal and household services, you can include as a medical expense only the amount of employment taxes paid for medical services as explained earlier. 2012 federal income tax forms For information on employment tax responsibilities of household employers, see Publication 926, Household Employer's Tax Guide. 2012 federal income tax forms Operations You can include in medical expenses amounts you pay for legal operations that are not for unnecessary cosmetic surgery. 2012 federal income tax forms See Cosmetic Surgery under What Expenses Are Not Includible, later. 2012 federal income tax forms Optometrist See Eyeglasses , earlier. 2012 federal income tax forms Organ Donors See Transplants , later. 2012 federal income tax forms Osteopath You can include in medical expenses amounts you pay to an osteopath for medical care. 2012 federal income tax forms Oxygen You can include in medical expenses amounts you pay for oxygen and oxygen equipment to relieve breathing problems caused by a medical condition. 2012 federal income tax forms Physical Examination You can include in medical expenses the amount you pay for an annual physical examination and diagnostic tests by a physician. 2012 federal income tax forms You do not have to be ill at the time of the examination. 2012 federal income tax forms Pregnancy Test Kit You can include in medical expenses the amount you pay to purchase a pregnancy test kit to determine if you are pregnant. 2012 federal income tax forms Prosthesis See Artificial Limb and Breast Reconstruction Surgery , earlier. 2012 federal income tax forms Psychiatric Care You can include in medical expenses amounts you pay for psychiatric care. 2012 federal income tax forms This includes the cost of supporting a mentally ill dependent at a specially equipped medical center where the dependent receives medical care. 2012 federal income tax forms See Psychoanalysis, next, and Transportation , later. 2012 federal income tax forms Psychoanalysis You can include in medical expenses payments for psychoanalysis. 2012 federal income tax forms However, you cannot include payments for psychoanalysis that is part of required training to be a psychoanalyst. 2012 federal income tax forms Psychologist You can include in medical expenses amounts you pay to a psychologist for medical care. 2012 federal income tax forms Special Education You can include in medical expenses fees you pay on a doctor's recommendation for a child's tutoring by a teacher who is specially trained and qualified to work with children who have learning disabilities caused by mental or physical impairments, including nervous system disorders. 2012 federal income tax forms You can include in medical expenses the cost (tuition, meals, and lodging) of attending a school that furnishes special education to help a child to overcome learning disabilities. 2012 federal income tax forms A doctor must recommend that the child attend the school. 2012 federal income tax forms Overcoming the learning disabilities must be a principal reason for attending the school, and any ordinary education received must be incidental to the special education provided. 2012 federal income tax forms Special education includes: Teaching Braille to a visually impaired person, Teaching lip reading to a hearing disabled person, or Giving remedial language training to correct a condition caused by a birth defect. 2012 federal income tax forms Sterilization You can include in medical expenses the cost of a legal sterilization (a legally performed operation to make a person unable to have children). 2012 federal income tax forms Also see Vasectomy , later. 2012 federal income tax forms Stop-Smoking Programs You can include in medical expenses amounts you pay for a program to stop smoking. 2012 federal income tax forms However, you cannot include in medical expenses amounts you pay for drugs that do not require a prescription, such as nicotine gum or patches, that are designed to help stop smoking. 2012 federal income tax forms Surgery See Operations , earlier. 2012 federal income tax forms Telephone You can include in medical expenses the cost of special telephone equipment that lets a person who is deaf, hard of hearing or has a speech disability communicate over a regular telephone. 2012 federal income tax forms This includes teletypewriter (TTY) and telecommunications device for the deaf (TDD) equipment. 2012 federal income tax forms You can also include the cost of repairing the equipment. 2012 federal income tax forms Television You can include in medical expenses the cost of equipment that displays the audio part of television programs as subtitles for persons with a hearing disability. 2012 federal income tax forms This may be the cost of an adapter that attaches to a regular set. 2012 federal income tax forms It also may be the part of the cost of a specially equipped television that exceeds the cost of the same model regular television set. 2012 federal income tax forms Therapy You can include in medical expenses amounts you pay for therapy received as medical treatment. 2012 federal income tax forms Transplants You can include in medical expenses amounts paid for medical care you receive because you are a donor or a possible donor of a kidney or other organ. 2012 federal income tax forms This includes transportation. 2012 federal income tax forms You can include any expenses you pay for the medical care of a donor in connection with the donating of an organ. 2012 federal income tax forms This includes transportation. 2012 federal income tax forms Transportation You can include in medical expenses amounts paid for transportation primarily for, and essential to, medical care. 2012 federal income tax forms You can include:    Bus, taxi, train, or plane fares or ambulance service, Transportation expenses of a parent who must go with a child who needs medical care, Transportation expenses of a nurse or other person who can give injections, medications, or other treatment required by a patient who is traveling to get medical care and is unable to travel alone, and Transportation expenses for regular visits to see a mentally ill dependent, if these visits are recommended as a part of treatment. 2012 federal income tax forms Car expenses. 2012 federal income tax forms   You can include out-of-pocket expenses, such as the cost of gas and oil, when you use a car for medical reasons. 2012 federal income tax forms You cannot include depreciation, insurance, general repair, or maintenance expenses. 2012 federal income tax forms   If you do not want to use your actual expenses for 2013, you can use the standard medical mileage rate of 24 cents a mile. 2012 federal income tax forms    You can also include parking fees and tolls. 2012 federal income tax forms You can add these fees and tolls to your medical expenses whether you use actual expenses or the standard mileage rate. 2012 federal income tax forms Example. 2012 federal income tax forms In 2013, Bill Jones drove 2,800 miles for medical reasons. 2012 federal income tax forms He spent $500 for gas, $30 for oil, and $100 for tolls and parking. 2012 federal income tax forms He wants to figure the amount he can include in medical expenses both ways to see which gives him the greater deduction. 2012 federal income tax forms He figures the actual expenses first. 2012 federal income tax forms He adds the $500 for gas, the $30 for oil, and the $100 for tolls and parking for a total of $630. 2012 federal income tax forms He then figures the standard mileage amount. 2012 federal income tax forms He multiplies 2,800 miles by 24 cents a mile for a total of $672. 2012 federal income tax forms He then adds the $100 tolls and parking for a total of $772. 2012 federal income tax forms Bill includes the $772 of car expenses with his other medical expenses for the year because the $772 is more than the $630 he figured using actual expenses. 2012 federal income tax forms Transportation expenses you cannot include. 2012 federal income tax forms    You cannot include in medical expenses the cost of transportation in the following situations. 2012 federal income tax forms Going to and from work, even if your condition requires an unusual means of transportation. 2012 federal income tax forms Travel for purely personal reasons to another city for an operation or other medical care. 2012 federal income tax forms Travel that is merely for the general improvement of one's health. 2012 federal income tax forms The costs of operating a specially equipped car for other than medical reasons. 2012 federal income tax forms Trips You can include in medical expenses amounts you pay for transportation to another city if the trip is primarily for, and essential to, receiving medical services. 2012 federal income tax forms You may be able to include up to $50 for each night for each person. 2012 federal income tax forms You can include lodging for a person traveling with the person receiving the medical care. 2012 federal income tax forms For example, if a parent is traveling with a sick child, up to $100 per night can be included as a medical expense for lodging. 2012 federal income tax forms Meals are not included. 2012 federal income tax forms See Lodging , earlier. 2012 federal income tax forms You cannot include in medical expenses a trip or vacation taken merely for a change in environment, improvement of morale, or general improvement of health, even if the trip is made on the advice of a doctor. 2012 federal income tax forms However, see Medical Conferences , earlier. 2012 federal income tax forms Tuition Under special circumstances, you can include charges for tuition in medical expenses. 2012 federal income tax forms See Special Education , earlier. 2012 federal income tax forms You can include charges for a health plan included in a lump-sum tuition fee if the charges are separately stated or can easily be obtained from the school. 2012 federal income tax forms Vasectomy You can include in medical expenses the amount you pay for a vasectomy. 2012 federal income tax forms Vision Correction Surgery See Eye Surgery , earlier. 2012 federal income tax forms Weight-Loss Program You can include in medical expenses amounts you pay to lose weight if it is a treatment for a specific disease diagnosed by a physician (such as obesity, hypertension, or heart disease). 2012 federal income tax forms This includes fees you pay for membership in a weight reduction group as well as fees for attendance at periodic meetings. 2012 federal income tax forms You cannot include membership dues in a gym, health club, or spa as medical expenses, but you can include separate fees charged there for weight loss activities. 2012 federal income tax forms You cannot include the cost of diet food or beverages in medical expenses because the diet food and beverages substitute for what is normally consumed to satisfy nutritional needs. 2012 federal income tax forms You can include the cost of special food in medical expenses only if: The food does not satisfy normal nutritional needs, The food alleviates or treats an illness, and The need for the food is substantiated by a physician. 2012 federal income tax forms The amount you can include in medical expenses is limited to the amount by which the cost of the special food exceeds the cost of a normal diet. 2012 federal income tax forms See also Weight-Loss Program under What Expenses Are Not Includible, later. 2012 federal income tax forms Wheelchair You can include in medical expenses amounts you pay for a wheelchair used mainly for the relief of sickness or disability, and not just to provide transportation to and from work. 2012 federal income tax forms The cost of operating and maintaining the wheelchair is also a medical expense. 2012 federal income tax forms Wig You can include in medical expenses the cost of a wig purchased upon the advice of a physician for the mental health of a patient who has lost all of his or her hair from disease. 2012 federal income tax forms X-ray You can include in medical expenses amounts you pay for X-rays for medical reasons. 2012 federal income tax forms What Expenses Are Not Includible? Following is a list of some items that you cannot include in figuring your medical expense deduction. 2012 federal income tax forms The items are listed in alphabetical order. 2012 federal income tax forms Baby Sitting, Childcare, and Nursing Services for a Normal, Healthy Baby You cannot include in medical expenses amounts you pay for the care of children, even if the expenses enable you, your spouse, or your dependent to get medical or dental treatment. 2012 federal income tax forms Also, any expense allowed as a childcare credit cannot be treated as an expense paid for medical care. 2012 federal income tax forms Controlled Substances You cannot include in medical expenses amounts you pay for controlled substances (such as marijuana, laetrile, etc. 2012 federal income tax forms ), even if such substances are legalized by state law. 2012 federal income tax forms Such substances are not legal under federal law and cannot be included in medical expenses. 2012 federal income tax forms Cosmetic Surgery Generally, you cannot include in medical expenses the amount you pay for unnecessary cosmetic surgery. 2012 federal income tax forms This includes any procedure that is directed at improving the patient's appearance and does not meaningfully promote the proper function of the body or prevent or treat illness or disease. 2012 federal income tax forms You generally cannot include in medical expenses the amount you pay for procedures such as face lifts, hair transplants, hair removal (electrolysis), and liposuction. 2012 federal income tax forms You can include in medical expenses the amount you pay for cosmetic surgery if it is necessary to improve a deformity arising from, or directly related to, a congenital abnormality, a personal injury resulting from an accident or trauma, or a disfiguring disease. 2012 federal income tax forms Example. 2012 federal income tax forms An individual undergoes surgery that removes a breast as part of treatment for cancer. 2012 federal income tax forms She pays a surgeon to reconstruct the breast. 2012 federal income tax forms The surgery to reconstruct the breast corrects a deformity directly related to the disease. 2012 federal income tax forms The cost of the surgery is includible in her medical expenses. 2012 federal income tax forms Dancing Lessons You cannot include in medical expenses the cost of dancing lessons, swimming lessons, etc. 2012 federal income tax forms , even if they are recommended by a doctor, if they are only for the improvement of general health. 2012 federal income tax forms Diaper Service You cannot include in medical expenses the amount you pay for diapers or diaper services, unless they are needed to relieve the effects of a particular disease. 2012 federal income tax forms Electrolysis or Hair Removal See Cosmetic Surgery , earlier. 2012 federal income tax forms Flexible Spending Account You cannot include in medical expenses amounts for which you are fully reimbursed by your flexible spending account if you contribute a part of your income on a pre-tax basis to pay for the qualified benefit. 2012 federal income tax forms Funeral Expenses You cannot include in medical expenses amounts you pay for funerals. 2012 federal income tax forms Future Medical Care Generally, you cannot include in medical expenses current payments for medical care (including medical insurance) to be provided substantially beyond the end of the year. 2012 federal income tax forms This rule does not apply in situations where the future care is purchased in connection with obtaining lifetime care or long-term care of the type described at Lifetime Care—Advance Payments or Long-Term Care, earlier under What Medical Expenses Are Includible. 2012 federal income tax forms Hair Transplant See Cosmetic Surgery , earlier. 2012 federal income tax forms Health Club Dues You cannot include in medical expenses health club dues or amounts paid to improve one's general health or to relieve physical or mental discomfort not related to a particular medical condition. 2012 federal income tax forms You cannot include in medical expenses the cost of membership in any club organized for business, pleasure, recreation, or other social purpose. 2012 federal income tax forms Health Coverage Tax Credit You cannot include in medical expenses amounts you pay for health insurance that you use in figuring your health coverage tax credit. 2012 federal income tax forms For more information, see Health Coverage Tax Credit , later. 2012 federal income tax forms Health Savings Accounts You cannot include in medical expenses any payment or distribution for medical expenses out of a health savings account. 2012 federal income tax forms Contributions to health savings accounts are deducted separately. 2012 federal income tax forms See Publication 969. 2012 federal income tax forms Household Help You cannot include in medical expenses the cost of household help, even if such help is recommended by a doctor. 2012 federal income tax forms This is a personal expense that is not deductible. 2012 federal income tax forms However, you may be able to include certain expenses paid to a person providing nursing-type services. 2012 federal income tax forms For more information, see Nursing Services , earlier under What Medical Expenses Are Includible. 2012 federal income tax forms Also, certain maintenance or personal care services provided for qualified long-term care can be included in medical expenses. 2012 federal income tax forms For more information, see Long-Term Care , earlier under What Medical Expenses Are Includible. 2012 federal income tax forms Illegal Operations and Treatments You cannot include in medical expenses amounts you pay for illegal operations, treatments, or controlled substances whether rendered or prescribed by licensed or unlicensed practitioners. 2012 federal income tax forms Insurance Premiums See Insurance Premiums under What Medical Expenses Are Includible, earlier. 2012 federal income tax forms Maternity Clothes You cannot include in medical expenses amounts you pay for maternity clothes. 2012 federal income tax forms Medical Savings Account (MSA) You cannot include in medical expenses amounts you contribute to an Archer MSA. 2012 federal income tax forms You cannot include expenses you pay for with a tax-free distribution from your Archer MSA. 2012 federal income tax forms You also cannot use other funds equal to the amount of the distribution and include the expenses. 2012 federal income tax forms For more information on Archer MSAs, see Publication 969. 2012 federal income tax forms Medicines and Drugs From Other Countries In general, you cannot include in your medical expenses the cost of a prescribed drug brought in (or ordered shipped) from another country. 2012 federal income tax forms You can only include the cost of a drug that was imported legally. 2012 federal income tax forms For example, you can include the cost of a prescribed drug the Food and Drug Administration announces can be legally imported by individuals. 2012 federal income tax forms You can include the cost of a prescribed drug you purchase and consume in another country if the drug is legal in both the other country and the United States. 2012 federal income tax forms Nonprescription Drugs and Medicines Except for insulin, you cannot include in medical expenses amounts you pay for a drug that is not prescribed. 2012 federal income tax forms Example. 2012 federal income tax forms Your doctor recommends that you take aspirin. 2012 federal income tax forms Because aspirin is a drug that does not require a physician's prescription, you cannot include its cost in your medical expenses. 2012 federal income tax forms Nutritional Supplements You cannot include in medical expenses the cost of nutritional supplements, vitamins, herbal supplements, “natural medicines,” etc. 2012 federal income tax forms unless they are recommended by a medical practitioner as treatment for a specific medical condition diagnosed by a physician. 2012 federal income tax forms Otherwise, these items are taken to maintain your ordinary good health, and are not for medical care. 2012 federal income tax forms Personal Use Items You cannot include in medical expenses the cost of an item ordinarily used for personal, living, or family purposes unless it is used primarily to prevent or alleviate a physical or mental defect or illness. 2012 federal income tax forms For example, the cost of a toothbrush and toothpaste is a nondeductible personal expense. 2012 federal income tax forms In order to accommodate an individual with a physical defect, you may have to purchase an item ordinarily used as a personal, living, or family item in a special form. 2012 federal income tax forms You can include the excess of the cost of the item in a special form over the cost of the item in normal form as a medical expense. 2012 federal income tax forms (See Braille Books and Magazines under What Medical Expenses Are Includible, earlier. 2012 federal income tax forms ) Swimming Lessons See Dancing Lessons , earlier. 2012 federal income tax forms Teeth Whitening You cannot include in medical expenses amounts paid to whiten teeth. 2012 federal income tax forms See Cosmetic Surgery , earlier. 2012 federal income tax forms Veterinary Fees You generally cannot include veterinary fees in your medical expenses, but see Guide Dog or Other Service Animal under What Medical Expenses Are Includible, earlier. 2012 federal income tax forms Weight-Loss Program You cannot include in medical expenses the cost of a weight-loss program if the purpose of the weight loss is the improvement of appearance, general health, or sense of well-being. 2012 federal income tax forms You cannot include amounts you pay to lose weight unless the weight loss is a treatment for a specific disease diagnosed by a physician (such as obesity, hypertension, or heart disease). 2012 federal income tax forms If the weight-loss treatment is not for a specific disease diagnosed by a physician, you cannot include either the fees you pay for membership in a weight reduction group or fees for attendance at periodic meetings. 2012 federal income tax forms Also, you cannot include membership dues in a gym, health club, or spa. 2012 federal income tax forms You cannot include the cost of diet food or beverages in medical expenses because the diet food and beverages substitute for what is normally consumed to satisfy nutritional needs. 2012 federal income tax forms See Weight-Loss Program under What Medical Expenses Are Includible, earlier. 2012 federal income tax forms How Do You Treat Reimbursements? You can include in medical expenses only those amounts paid during the tax year for which you received no insurance or other reimbursement. 2012 federal income tax forms Insurance Reimbursement You must reduce your total medical expenses for the year by all reimbursements for medical expenses that you receive from insurance or other sources during the year. 2012 federal income tax forms This includes payments from Medicare. 2012 federal income tax forms Even if a policy provides reimbursement only for certain specific medical expenses, you must use amounts you receive from that policy to reduce your total medical expenses, including those it does not reimburse. 2012 federal income tax forms Example. 2012 federal income tax forms You have insurance policies that cover your hospital and doctors' bills but not your nursing bills. 2012 federal income tax forms The insurance you receive for the hospital and doctors' bills is more than their charges. 2012 federal income tax forms In figuring your medical deduction, you must reduce the total amount you spent for medical care by the total amount of insurance you received, even if the policies do not cover some of your medical expenses. 2012 federal income tax forms Health reimbursement arrange
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Affordable Care Act Tax Provisions for Employers

The Affordable Care Act, or health care law, contains benefits and responsibilities for employers. The size and structure of your workforce – small, large, or part of a group – helps determine what applies to you. However, if you have no employees, the following information does not apply to you.

 Small Employers
 
Large Employers
 
Small employers, generally those with fewer than 50 full-time employees, may be eligible for credits and other benefits.
 
  > More…
 
A large employer has 50 or more full-time employees or equivalents.
 
  > More…

 

How do I know if I am a small or large employer? Why does it matter?

An employer’s size is determined by the number of its employees. Employer benefits, opportunities and requirements are dependent upon the employer’s size and the applicable rules. Generally, an employer with 50 or more full-time employees or equivalents will be considered a large employer.

Employers with:

  • Fewer than 25 full-time equivalent employees may be eligible for a Small Business Health Care Tax Credit to help cover the cost of providing coverage.
  • Generally 50 or fewer employees may be eligible to buy coverage through the Small Business Health Options Program (SHOP). Learn more at HealthCare.gov
  • 50 or more full-time equivalent employees will need to file an annual return reporting whether and what health insurance they offered employees. In addition, they are subject to the Employer Shared Responsibility provisions.

Certain affiliated employers with common ownership or part of a controlled group must aggregate their employees to determine their workforce size. Proposed regulations (pdf) and FAQs provide more information about determining the size of your workforce.

Page Last Reviewed or Updated: 28-Jan-2014

The 2012 Federal Income Tax Forms

2012 federal income tax forms 9. 2012 federal income tax forms   Ingresos y Gastos de Alquiler Table of Contents Introduction Useful Items - You may want to see: Ingresos de Alquiler Gastos de AlquilerDesocupada mientras está en venta. 2012 federal income tax forms Reparaciones y Mejoras Otros Gastos Propiedad que Pasa a Ser de Alquiler Alquiler de Parte de una Propiedad Alquiler sin Fines de Lucro Uso Personal de una Unidad Habitable (Incluyendo una Casa de Vacaciones)Cómo Dividir los Gastos Unidad Habitable Usada como Vivienda Cómo Declarar Ingresos y Deducciones DepreciaciónCambio de método contable para deducir depreciación no declarada. 2012 federal income tax forms Límites sobre las Pérdidas de AlquilerReglas sobre el Monto de Riesgo Límites sobre las Actividades Pasivas Cómo Declarar Ingresos y Gastos de AlquilerAnexo E (Formulario 1040) Introduction Este capítulo trata sobre los ingresos y gastos de alquiler y abarca también los temas siguientes: Uso personal de una unidad habitable (incluyendo una casa de vacaciones). 2012 federal income tax forms Depreciación. 2012 federal income tax forms Límites sobre las pérdidas de alquiler. 2012 federal income tax forms Cómo declarar sus ingresos y gastos de alquiler. 2012 federal income tax forms Si vende o enajena su propiedad alquilada, vea la Publicación 544, Sales and Other Dispositions of Assets (Ventas y otras enajenaciones de bienes), en inglés. 2012 federal income tax forms Si ha sufrido una pérdida por daños a su propiedad de alquiler o por el robo de ésta, vea la Publicación 547(SP), Hechos Fortuitos, Desastres y Robos. 2012 federal income tax forms Si alquila un condominio o un apartamento de una cooperativa de viviendas, existen reglas especiales que son aplicables en su caso, aunque recibe un trato tributable igual al de los demás dueños de propiedad alquilada. 2012 federal income tax forms Vea la Publicación 527, Residential Rental Property (Propiedad residencial de alquiler), en inglés, para más información. 2012 federal income tax forms Useful Items - You may want to see: Publicación 527 Residential Rental Property (Propiedad residencial de alquiler), en inglés 534 Depreciating Property Placed in Service Before 1987 (Depreciación de propiedad puesta en uso antes de 1987), en inglés 535 Business Expenses (Gastos de negocio), en inglés 925 Passive Activity and At-Risk Rules (Actividad pasiva y reglas sobre el monto a riesgo), en inglés 946 How To Depreciate Property (Cómo depreciar la propiedad), en inglés Formulario (e Instrucciones) 4562 Depreciation and Amortization (Depreciación y amortización), en inglés 6251 Alternative Minimum Tax – Individuals (Impuesto mínimo alternativo —personas físicas), en inglés 8582 Passive Activity Loss Limitations (Limitaciones de las pérdidas de actividades pasivas), en inglés Anexo E (Formulario 1040) Supplemental Income and Loss (Ingresos y pérdidas suplementarios), en inglés Ingresos de Alquiler En la mayoría de los casos, tiene que incluir en su ingreso bruto todas las cantidades que reciba como alquiler. 2012 federal income tax forms El ingreso de alquiler es todo pago que reciba por el uso u ocupación de la propiedad. 2012 federal income tax forms Además de las cantidades que reciba como pagos de alquiler normales, hay otras cantidades que pueden considerarse ingreso de alquiler. 2012 federal income tax forms Cuándo declarar los ingresos de alquiler. 2012 federal income tax forms   Si usted es contribuyente que utiliza el método a base de efectivo, declare el ingreso de alquiler en su declaración de impuestos para el año en que realmente o implícitamente lo recibió. 2012 federal income tax forms Usted es contribuyente que utiliza el método a base de efectivo si declara ingreso en el año en que lo recibe, sin tener en cuenta cuándo ganó dicho ingreso. 2012 federal income tax forms Usted recibe ingresos implícitamente cuando los adquiere, por ejemplo, al ser abonados en su cuenta bancaria. 2012 federal income tax forms   Para más información sobre el recibo implícito de ingresos, vea Métodos Contables , en el capítulo 1. 2012 federal income tax forms Alquiler anticipado. 2012 federal income tax forms   El alquiler anticipado es toda cantidad que reciba antes del período que cubre el pago. 2012 federal income tax forms Incluya el alquiler anticipado en su ingreso de alquiler en el año en que lo recibe, sin tener en cuenta el período cubierto ni el método contable que utilice. 2012 federal income tax forms Ejemplo. 2012 federal income tax forms Usted firma un contrato de arrendamiento de 10 años para alquilar su propiedad. 2012 federal income tax forms Durante el primer año, recibe $5,000 por el alquiler del primer año y $5,000 por el alquiler del último año indicado en el contrato de arrendamiento. 2012 federal income tax forms Usted tiene que incluir $10,000 en su ingreso en el primer año. 2012 federal income tax forms Anulación de un contrato de arrendamiento. 2012 federal income tax forms   Si su inquilino le paga para anular un contrato de arrendamiento, la cantidad que reciba se considera alquiler. 2012 federal income tax forms Incluya este pago en sus ingresos del año en que lo recibió, independientemente de cuál sea su método contable. 2012 federal income tax forms Gastos pagados por el inquilino. 2012 federal income tax forms   Si su inquilino paga cualquiera de los gastos suyos, los pagos se consideran ingreso de alquiler. 2012 federal income tax forms Ya que tiene que incluir los gastos en su ingreso, puede deducir los gastos si representan gastos de alquiler deducibles. 2012 federal income tax forms Vea Gastos de Alquiler , más adelante, para información adicional. 2012 federal income tax forms Propiedad o servicios. 2012 federal income tax forms   Si recibe propiedad o servicios como alquiler, en vez de dinero, incluya el valor justo de mercado de la propiedad o de los servicios en su ingreso de alquiler. 2012 federal income tax forms   Si los servicios son proporcionados a un precio acordado o especificado o sobre el cual los interesados se han puesto de acuerdo, ese precio será el valor justo de mercado a no ser que existan pruebas de lo contrario. 2012 federal income tax forms Depósitos de garantía. 2012 federal income tax forms   No incluya un depósito de garantía en su ingreso cuando lo reciba si tiene la intención de devolvérselo a su inquilino al término del contrato de arrendamiento. 2012 federal income tax forms Pero si guarda todo o una parte del depósito de garantía o la totalidad de éste, durante cualquier año porque su inquilino no cumplió las condiciones del contrato de arrendamiento, incluya la cantidad que mantuvo como ingresos en ese año. 2012 federal income tax forms   Si una cantidad denominada depósito de garantía se utilizará como último pago de alquiler, se considerará alquiler anticipado. 2012 federal income tax forms Inclúyala en sus ingresos cuando la reciba. 2012 federal income tax forms Participación parcial. 2012 federal income tax forms   Si tiene participación parcial en una propiedad de alquiler, tendrá que declarar su parte del ingreso de alquiler que haya recibido de la propiedad. 2012 federal income tax forms Alquiler de propiedad que se usa también como su vivienda personal. 2012 federal income tax forms   Si alquila propiedad que también usa como su vivienda personal y la alquila por menos de 15 días durante el año tributario, no incluya el alquiler que reciba en sus ingresos y no deduzca los gastos de dicho alquiler. 2012 federal income tax forms Sin embargo, puede deducir en el Anexo A (Formulario 1040) los intereses, los impuestos y las pérdidas personales causadas por hechos fortuitos o robos que se admiten para propiedad no alquilada. 2012 federal income tax forms Vea Uso Personal de una Unidad Habitable (Incluyendo una Casa de Vacaciones) , más adelante. 2012 federal income tax forms Gastos de Alquiler Esta sección trata sobre los gastos de alquiler que usted generalmente puede deducir de su ingreso de alquiler. 2012 federal income tax forms También en esta sección se incluye información sobre los gastos que puede deducir si alquila una parte de su propiedad, o si cambia sus bienes para propósitos de alquiler. 2012 federal income tax forms La depreciación , la cual también puede deducir de su ingreso de alquiler, se explica más adelante. 2012 federal income tax forms Uso personal de propiedad de alquiler. 2012 federal income tax forms   Si a veces usa su propiedad de alquiler para fines personales, tiene que dividir los gastos entre uso por alquiler y uso personal. 2012 federal income tax forms Además, sus deducciones por gastos de alquiler pueden ser limitadas. 2012 federal income tax forms Vea Uso Personal de una Unidad Habitable (Incluyendo una Casa de Vacaciones) , más adelante. 2012 federal income tax forms Participación parcial. 2012 federal income tax forms   Si tiene participación parcial en una propiedad de alquiler, los gastos pagados se pueden deducir según el porcentaje de propiedad que le corresponde. 2012 federal income tax forms Cuándo deducir los gastos de alquiler. 2012 federal income tax forms   Si es contribuyente que utiliza el método a base de efectivo, usted generalmente deduce sus gastos de alquiler en el año en que los paga. 2012 federal income tax forms Depreciación. 2012 federal income tax forms   Puede empezar a depreciar la propiedad de alquiler cuando esté lista y disponible para ser alquilada. 2012 federal income tax forms Vea Placed in Service (Puesta en uso) bajo When Does Depreciation Begin and End (¿Cuándo comienza y termina la depreciación?), en el capítulo 2 de la Publicación 527, en inglés. 2012 federal income tax forms Gastos previos al alquiler. 2012 federal income tax forms   Puede deducir sus gastos ordinarios y necesarios por administrar, conservar o mantener propiedad de alquiler a partir de la fecha en que la ponga a la disposición de inquilinos. 2012 federal income tax forms Alquileres por cobrar. 2012 federal income tax forms   Si es contribuyente que utiliza el método a base de efectivo, no deduzca los alquileres por cobrar. 2012 federal income tax forms Debido a que no los incluye en su ingreso, no los puede deducir. 2012 federal income tax forms Propiedad desocupada de alquiler. 2012 federal income tax forms   Si tiene propiedad de alquiler, es posible que pueda deducir los gastos ordinarios y necesarios (incluyendo depreciación) por administrar, conservar o mantener la propiedad mientras esté desocupada. 2012 federal income tax forms Sin embargo, no puede deducir pérdida alguna del ingreso de alquiler para el período en que la propiedad está desocupada. 2012 federal income tax forms Desocupada mientras está en venta. 2012 federal income tax forms   Si vende alguna propiedad que tenía para alquiler, usted puede deducir los gastos ordinarios y necesarios para administrar, conservar o mantener la propiedad hasta que se venda. 2012 federal income tax forms Si la propiedad no se ofrece ni está disponible para ser alquilada mientras está en venta, los gastos no son gastos de alquiler deducibles. 2012 federal income tax forms Reparaciones y Mejoras Generalmente, un gasto por reparaciones o mantenimiento de su propiedad de alquiler se puede deducir si no está requerido a capitalizar el gasto. 2012 federal income tax forms Mejoras. 2012 federal income tax forms   Tiene que capitalizar cualquier gasto que pague para mejorar su propiedad de alquiler. 2012 federal income tax forms Un gasto es para una mejora si resulta en un mejoramiento de su propiedad, si restaura su propiedad, o modifica su propiedad para un uso nuevo o diferente. 2012 federal income tax forms Mejoramientos. 2012 federal income tax forms   Gastos que pueden resultar en un mejoramiento a su propiedad incluyen gastos para arreglar un defecto o fallo preexistente, ampliar o expander su propiedad, o aumentar la capacidad, resistencia, o calidad de su propiedad. 2012 federal income tax forms Restauración. 2012 federal income tax forms   Gastos que pueden ser para la restauración incluyen gastos para reemplazar una parte sustancial de la estructura de su propiedad, reparar daños resultantes de un hecho fortuito después de ajustar la base correctamente, o reconstruir su propiedad para restaurarla a una condición como nueva. 2012 federal income tax forms Adaptación. 2012 federal income tax forms   Gastos que pueden ser para la adaptación incluyen gastos para modificar su propiedad con fines de darle un uso que no sea el uso previsto y ordinario de la propiedad cuando empezó a alquilarla. 2012 federal income tax forms Separe los costos de reparaciones de los costos de mejoras y mantenga registros precisos de éstos. 2012 federal income tax forms Usted necesitará saber el costo de mejoras cuando venda o deprecie su propiedad. 2012 federal income tax forms Por lo general, los gastos capitalizados para la mejora de su propiedad se pueden depreciar como si la mejora fuera propiedad separada. 2012 federal income tax forms Otros Gastos Otros gastos que puede deducir de los ingresos de alquiler incluyen publicidad, servicios de limpieza y mantenimiento, servicios públicos, seguro contra incendios y seguro de daños a terceros, impuestos, intereses, comisiones por el cobro de alquiler, viajes y transporte ordinarios y necesarios, y otros gastos explicados a continuación. 2012 federal income tax forms Primas de seguro pagadas por anticipado. 2012 federal income tax forms   Si paga una prima de seguro con más de un año de anticipación, por cada año de cobertura puede deducir la parte del pago de la prima que corresponderá a ese año. 2012 federal income tax forms No puede deducir la prima total en el año en que usted la pague. 2012 federal income tax forms Honorarios legales y otros honorarios profesionales. 2012 federal income tax forms   Puede deducir, como gastos de alquiler, gastos legales y otros gastos profesionales; por ejemplo, gastos de preparación de la declaración de impuestos que pagó por preparar la Parte I del Anexo E (Formulario 1040). 2012 federal income tax forms Por ejemplo, en su Anexo E del año 2013, usted puede deducir cargos pagados en el año 2013 por preparar la Parte I de su Anexo E del año 2012. 2012 federal income tax forms También puede deducir, como gasto de alquiler, todo gasto (que no sea impuestos federales y multas) que haya pagado para resolver un pago incompleto de impuestos relacionado con sus actividades de alquiler. 2012 federal income tax forms Impuestos sobre beneficios locales. 2012 federal income tax forms   Por lo general, no puede deducir cargos por beneficios locales que aumenten el valor de su propiedad, tales como cargos por construir calles, banquetas o aceras, o sistemas de agua o alcantarillado. 2012 federal income tax forms Estos cobros son gastos de capital que no se pueden depreciar y se tienen que añadir a la base de su propiedad. 2012 federal income tax forms No obstante, puede deducir impuestos sobre beneficios locales si son para mantener, reparar o pagar cargos de intereses por los beneficios. 2012 federal income tax forms Gastos de transporte local. 2012 federal income tax forms    Tal vez pueda deducir sus gastos de transporte local ordinarios y necesarios si incurrió en los mismos para cobrar ingresos de alquiler o para administrar, conservar o mantener su propiedad alquilada. 2012 federal income tax forms Sin embargo, los gastos incurridos para viajar y regresar desde su domicilio a una propiedad de alquiler constituyen gastos no deducibles por la ida y vuelta a su trabajo, a menos que utilice su domicilio como lugar principal de negocios. 2012 federal income tax forms Vea la Publicación 587, Business Use of Your Home (Uso de su domicilio para propósitos comerciales), en inglés, para saber si la oficina en su domicilio puede considerarse lugar principal de negocios. 2012 federal income tax forms   Generalmente, si usa su automóvil personal, camioneta o furgoneta para actividades de alquiler, puede deducir sus gastos usando uno de los métodos siguientes: los gastos reales o la tasa estándar por milla. 2012 federal income tax forms Para 2013, la tarifa estándar por milla de uso comercial es 56. 2012 federal income tax forms 5 centavos por milla. 2012 federal income tax forms Para más información, vea el capítulo 26. 2012 federal income tax forms    Para deducir los gastos de automóvil bajo cualquiera de los dos métodos, tiene que mantener documentación que cumpla los requisitos del capítulo 26. 2012 federal income tax forms Además, tiene que completar la Parte V del Formulario 4562, en inglés, y adjuntarla a su declaración de impuestos. 2012 federal income tax forms Alquiler de equipo. 2012 federal income tax forms   Puede deducir el alquiler que pague por equipo que utilice para propósitos de alquiler. 2012 federal income tax forms Sin embargo, en algunos casos, los contratos de arrendamiento son en realidad contratos de compra. 2012 federal income tax forms De ser así, usted no puede deducir estos pagos. 2012 federal income tax forms Por medio de depreciación, puede recuperar el costo del equipo que usted haya comprado. 2012 federal income tax forms Alquiler de propiedad. 2012 federal income tax forms   Puede deducir el alquiler que usted pague por propiedad que usa para propósitos de alquiler. 2012 federal income tax forms Si compra derechos de arrendamiento con fines de alquiler, puede deducir una parte igual del costo cada año a lo largo de la vigencia del contrato de arrendamiento. 2012 federal income tax forms Gastos de viaje. 2012 federal income tax forms   Puede deducir los gastos ordinarios y necesarios asociados con viajes fuera del área donde viva usted si el motivo principal del viaje es cobrar ingreso de alquiler o para administrar, conservar, o mantener su propiedad de alquiler. 2012 federal income tax forms Tiene que asignar sus gastos correctamente entre actividades de alquiler y actividades para otros fines. 2012 federal income tax forms Usted no puede deducir los gastos asociados con viajes fuera del área donde vive si el motivo principal del viaje fue realizar mejoras a su propiedad. 2012 federal income tax forms Por medio de la depreciación, se recupera el costo de mejoras. 2012 federal income tax forms Para más información sobre gastos de viaje, vea el capítulo 26. 2012 federal income tax forms    Para deducir gastos de viaje, tiene que mantener documentación que cumpla los requisitos del capítulo 26. 2012 federal income tax forms   Vea la sección titulada Rental Expenses (Gastos de alquiler), en la Publicación 527, en inglés, para más información. 2012 federal income tax forms Propiedad que Pasa a Ser de Alquiler Si cambia su casa u otra propiedad (o una parte de ella) para uso de alquiler en cualquier momento que no sea al principio del año tributario, tendrá que dividir sus gastos anuales, tales como los impuestos y el seguro, entre uso por alquiler y uso personal. 2012 federal income tax forms Puede deducir como gastos de alquiler solamente la parte del gasto que corresponde a la parte del año en que usó o mantuvo la propiedad para propósitos de alquiler. 2012 federal income tax forms No puede deducir depreciación o seguro alguno por la parte del año en que mantuvo la propiedad para uso personal. 2012 federal income tax forms Sin embargo, puede incluir los intereses hipotecarios sobre su casa, primas de seguro hipotecario que reúnan los requisitos y los gastos de los impuestos de bienes raíces como deducción detallada en el Anexo A (Formulario 1040) para la parte del año en que la propiedad se usó para fines personales. 2012 federal income tax forms Ejemplo. 2012 federal income tax forms Su año tributario es el año natural. 2012 federal income tax forms Usted se mudó de su casa en mayo y empezó a alquilarla el 1 de junio. 2012 federal income tax forms Puede deducir como gastos de alquiler siete doceavos (7/12) de sus gastos anuales, tales como impuestos y seguro. 2012 federal income tax forms A partir del mes de junio, puede deducir como gastos de alquiler las cantidades que paga por artículos que generalmente se facturan mensualmente, como es el caso de los servicios públicos. 2012 federal income tax forms Alquiler de Parte de una Propiedad Si alquila una parte de su propiedad, tiene que dividir ciertos gastos entre la parte de la propiedad usada para propósitos de alquiler y aquélla usada para fines personales como si tuviera realmente dos propiedades distintas. 2012 federal income tax forms Usted puede deducir los gastos relacionados con la parte de la propiedad usada para alquiler, tales como intereses hipotecarios sobre su casa, primas de seguro hipotecario que reúnan los requisitos e impuestos de bienes raíces, como gastos de alquiler en el Anexo E (Formulario 1040). 2012 federal income tax forms También puede deducir como gastos de alquiler una parte de otros gastos que normalmente son gastos personales no deducibles, tales como aquéllos de electricidad o de pintar el exterior de su casa. 2012 federal income tax forms No ha habido cambios en cuanto a los tipos de gastos que se pueden deducir por la parte de su propiedad destinada a uso personal. 2012 federal income tax forms Normalmente, estos gastos se pueden deducir solamente si detalla sus deducciones en el Anexo A del Formulario 1040. 2012 federal income tax forms Usted no puede deducir parte alguna del costo de la primera línea telefónica aunque sus inquilinos tengan acceso ilimitado. 2012 federal income tax forms No tiene que dividir los gastos que pertenecen solamente a la parte alquilada de su propiedad. 2012 federal income tax forms Por ejemplo, si pinta un cuarto que alquila, o si paga primas por seguro de daños con respecto al alquiler de un cuarto de su casa, su costo entero se considerará gasto de alquiler. 2012 federal income tax forms Si instala una segunda línea telefónica para el uso exclusivo de sus inquilinos, todo costo de la segunda línea telefónica se podrá deducir como gasto de alquiler. 2012 federal income tax forms Como se explica más adelante, puede deducir depreciación sobre la parte de la vivienda que usó para alquiler y también sobre los muebles y el equipo que utilizó para propósitos de alquiler. 2012 federal income tax forms Cómo dividir los gastos. 2012 federal income tax forms   Si un gasto es tanto por uso de alquiler como uso personal, tales como intereses hipotecarios o calefacción para toda la casa, usted tiene que dividir el gasto entre el uso de alquiler y el uso personal. 2012 federal income tax forms Puede usar cualquier método razonable para dividir el gasto. 2012 federal income tax forms Puede resultarle razonable dividir el costo de algunos artículos (por ejemplo, el agua) basándose en cuántas personas los usan. 2012 federal income tax forms Los dos métodos más comunes para dividir un gasto son aquéllos que se basan en (1) cuántos cuartos hay en su casa y (2) el número de pies cuadrados de su casa. 2012 federal income tax forms Alquiler sin Fines de Lucro Si no alquila su propiedad con fines de lucro, podrá deducir sus gastos de alquiler solamente hasta llegar a la cantidad de su ingreso de alquiler. 2012 federal income tax forms No se puede deducir una pérdida ni trasladar al año siguiente ningún gasto de alquiler superior a su ingreso de alquiler de ese año. 2012 federal income tax forms Para saber más sobre las reglas que corresponden a una actividad a la cual no se dedica con fines de lucro, vea Not-for-Profit Activities (Actividades sin fines de lucro), en el capítulo 1 de la Publicación 535, en inglés. 2012 federal income tax forms Dónde se anota la deducción. 2012 federal income tax forms   Declare su ingreso de alquiler sin fines de lucro en la línea 21 del Formulario 1040. 2012 federal income tax forms Por ejemplo, puede incluir sus intereses hipotecarios y toda prima de seguro hipotecario que reúna los requisitos (si usa la propiedad como su vivienda principal o segunda vivienda), impuestos sobre bienes raíces y pérdidas fortuitas en las líneas correspondientes del Anexo A (Formulario 1040) Itemized Deductions (Deducciones detalladas), si detalla las deducciones. 2012 federal income tax forms   Si detalla sus deducciones, anote los demás gastos de alquiler, sujetos a las reglas explicadas en el capítulo 1 de la Publicación 535, en inglés, como deducciones detalladas misceláneas en la línea 23 del Anexo A (Formulario 1040). 2012 federal income tax forms Puede deducir estos gastos solamente si el total de éstos, junto con otras deducciones detalladas misceláneas, es mayor del 2% de su ingreso bruto ajustado. 2012 federal income tax forms Uso Personal de una Unidad Habitable (Incluyendo una Casa de Vacaciones) Si usa una unidad habitable para fines personales (incluyendo una casa de vacaciones) que alquila, tiene que dividir sus gastos entre uso de alquiler y uso personal. 2012 federal income tax forms Normalmente, los gastos de alquiler no serán mayores que el total de los gastos multiplicados por una fracción; el denominador de la cual es el número total de días que se usa la unidad habitable, y el numerador de la cual es el número total de días que realmente se alquila a un precio justo de alquiler. 2012 federal income tax forms Sólo los gastos de alquiler podrían deducirse en el Anexo E del Formulario 1040. 2012 federal income tax forms Algunos gastos personales podrían deducirse si usted detalla las deducciones en el Anexo A del Formulario 1040. 2012 federal income tax forms Usted también tiene que determinar si la unidad habitable se considera una vivienda. 2012 federal income tax forms Si la unidad habitable se considera una vivienda, la cantidad de gastos de alquiler que puede deducir podría limitarse. 2012 federal income tax forms Si una unidad habitable se considera o no una vivienda depende de cuántos días durante el año se consideren días de uso personal. 2012 federal income tax forms Existe una regla especial si utilizó la unidad habitable como vivienda y la alquiló por menos de 15 días durante el año. 2012 federal income tax forms Unidad habitable. 2012 federal income tax forms    Una unidad habitable incluye una casa, un apartamento, un condominio, una casa móvil, un barco, una vivienda de vacaciones o bienes semejantes. 2012 federal income tax forms Asimismo, incluye toda estructura u otros bienes pertenecientes a dicha unidad. 2012 federal income tax forms Una unidad habitable tiene comodidades básicas para vivir, tales como espacio para dormir, un inodoro e instalaciones para cocinar. 2012 federal income tax forms    Una unidad habitable no incluye propiedad que se usa solamente como un hotel, un motel, una hostería o establecimiento semejante. 2012 federal income tax forms La propiedad se usa solamente como hotel, motel, hostería o establecimiento semejante si está abierta habitualmente para clientes que pagan y si no la usa su dueño como vivienda durante el año. 2012 federal income tax forms Ejemplo. 2012 federal income tax forms Usted alquila una habitación en su casa que siempre está disponible para arrendamiento a corto plazo para clientes que pagan. 2012 federal income tax forms Usted mismo no usa la habitación y permite solamente que los clientes la usen. 2012 federal income tax forms La habitación tiene uso exclusivo como hotel, motel, hostería o establecimiento semejante y no es una unidad habitable. 2012 federal income tax forms Cómo Dividir los Gastos Si usa una unidad habitable para fines de alquiler y para fines personales, divida sus gastos entre uso de alquiler y uso personal basándose en el número de días usados para cada fin. 2012 federal income tax forms Al dividir sus gastos, siga estas reglas: Cualquier día en que se alquile la unidad a un precio justo de alquiler es un día de uso de alquiler aunque la usara para propósitos personales ese día. 2012 federal income tax forms Esta regla no es aplicable al determinar si la usó como vivienda. 2012 federal income tax forms Cualquier día en que la unidad esté disponible para alquilarse, pero no se alquila en realidad, no se considera día de uso para fines de alquiler. 2012 federal income tax forms Ejemplo. 2012 federal income tax forms Su casa de playa estuvo disponible para ser alquilada desde el 1 de junio hasta el 31 de agosto (92 días). 2012 federal income tax forms Durante este período, salvo la primera semana de agosto (7 días) cuando no pudo hallar a un inquilino, alquiló su casa de playa a un precio justo de alquiler. 2012 federal income tax forms La persona que alquiló la casa en julio permitió que usted la usara por un fin de semana (2 días) sin ninguna reducción ni reembolso del alquiler. 2012 federal income tax forms La familia de usted también usó la casa de playa durante las dos últimas semanas de mayo (14 días). 2012 federal income tax forms La casa no fue usada en absoluto antes del 17 de mayo o después del 31 de agosto. 2012 federal income tax forms Usted calcula la parte de los gastos de la casa que se considerarán gastos de alquiler de la manera siguiente: La casa se usó para alquiler un total de 85 días (92 menos 7). 2012 federal income tax forms Los días en que estuvo disponible para ser alquilada, pero que no se alquiló (7 días) no se consideran días de uso de alquiler. 2012 federal income tax forms El fin de semana de julio (2 días) en el cual la usó constituye uso de alquiler porque recibió un precio justo de alquiler por el fin de semana. 2012 federal income tax forms Usó la casa para propósitos personales durante 14 días (las dos últimas semanas de mayo). 2012 federal income tax forms El uso total de la casa fue 99 días (14 días de uso personal + 85 días de uso de alquiler). 2012 federal income tax forms Sus gastos de alquiler son 85/99 (86%) de los gastos de la casa. 2012 federal income tax forms Nota. 2012 federal income tax forms Para determinar si usó la casa como vivienda, el fin de semana de julio (2 días) en que usted la usó se considera uso personal aunque haya recibido un precio justo de alquiler por el fin de semana. 2012 federal income tax forms Por lo tanto, tuvo 16 días de uso personal y 83 días de uso por alquiler. 2012 federal income tax forms Debido a que usted usó la casa para fines personales más de 14 días y más del 10% de los días en alquiler (8 días), la usó entonces como vivienda. 2012 federal income tax forms Si tiene una pérdida neta, tal vez no pueda deducir todos los gastos de alquiler. 2012 federal income tax forms Vea Unidad Habitable Usada como Vivienda, a continuación. 2012 federal income tax forms Unidad Habitable Usada como Vivienda Si usa una unidad habitable para propósitos de alquiler y propósitos personales, el trato tributario de los gastos de alquiler que calculó anteriormente bajo Cómo dividir los gastos y los ingresos de alquiler depende de si se considera que usted usa la unidad habitable como vivienda. 2012 federal income tax forms Usted usa una unidad habitable como vivienda durante el año tributario si la utiliza para fines personales más de cualquiera de las siguientes que sea mayor: 14 días o el 10% del total de días durante los cuales se les alquila a otras personas a un precio justo de alquiler. 2012 federal income tax forms Vea ¿Qué es un día de uso personal? , más adelante. 2012 federal income tax forms Precio justo de alquiler. 2012 federal income tax forms   Por lo general, un precio justo de alquiler de su propiedad es aquella cantidad que una persona que no sea su pariente estaría dispuesta a pagar. 2012 federal income tax forms El alquiler que usted cobra no es precio justo de alquiler si es considerablemente menor que los alquileres que se cobran por otras propiedades semejantes en su área. 2012 federal income tax forms   Si una unidad habitable se usa para propósitos personales en un día en que se alquila a un precio justo de alquiler, no cuente ese día como uso de alquiler al aplicarse el punto (2) anteriormente. 2012 federal income tax forms En lugar de esto, cuéntelo como día de uso personal al aplicarse los puntos (1) y (2) anteriores. 2012 federal income tax forms ¿Qué es un día de uso personal?   Un día de uso personal de una unidad habitable es cualquier día en que ésta sea usada por cualquiera de las personas siguientes: Usted o cualquier otra persona con intereses financieros en la unidad, a no ser que se la alquile a otro dueño como su vivienda principal según un acuerdo de financiación de patrimonio neto compartido (definido más adelante). 2012 federal income tax forms Sin embargo, vea Días usados como vivienda principal antes o después de alquilar , más adelante. 2012 federal income tax forms Un pariente suyo o de la familia de cualquier otra persona que tenga intereses financieros en la unidad, a no ser que el pariente use la unidad habitable como su vivienda principal y pague un precio justo de alquiler. 2012 federal income tax forms La familia incluye únicamente a su cónyuge, sus hermanos y hermanas, medios hermanos y medias hermanas, antepasados (padres, abuelos, etc. 2012 federal income tax forms ) y descendientes directos (hijos, nietos, etc. 2012 federal income tax forms ). 2012 federal income tax forms Cualquier persona que, según un acuerdo, le permita a usted que use otra unidad habitable. 2012 federal income tax forms Cualquier persona que la use a un precio menor que el precio justo de alquiler. 2012 federal income tax forms Vivienda principal. 2012 federal income tax forms   Si la otra persona o pariente mencionado en los puntos (1) ó (2) anteriores tiene más de una vivienda, su vivienda principal es generalmente aquélla en que vivió la mayor parte del tiempo. 2012 federal income tax forms Acuerdo de financiación de patrimonio neto compartido. 2012 federal income tax forms   Éste es un acuerdo según el cual dos personas o más obtienen intereses financieros no divididos en la totalidad de una misma unidad habitable, inclusive el terreno, por más de 50 años, y uno o más de los copropietarios tiene derecho de ocupar la unidad habitable como su vivienda principal, si paga alquiler al (a los demás) copropietario(s). 2012 federal income tax forms Donación del uso de propiedad. 2012 federal income tax forms   Usted usa una unidad habitable para propósitos personales si: Dona el uso de la unidad a una institución de caridad, Dicha institución vende el uso de la unidad en una actividad de recaudación de fondos y El “comprador” usa la unidad. 2012 federal income tax forms Ejemplos. 2012 federal income tax forms   Los siguientes ejemplos demuestran cómo determinar los días de uso personal: Ejemplo 1. 2012 federal income tax forms Usted y su vecino son copropietarios de un condominio en la playa. 2012 federal income tax forms El año pasado, les alquilaron el condominio a turistas siempre que fuera posible. 2012 federal income tax forms Nadie usó el condominio como vivienda principal. 2012 federal income tax forms Su vecino usó el condominio 2 semanas el año pasado; usted no lo utilizó en absoluto. 2012 federal income tax forms Debido a que su vecino tiene participación en el condominio, se considera que tanto él como usted han usado el condominio para propósitos personales durante esas 2 semanas. 2012 federal income tax forms Ejemplo 2. 2012 federal income tax forms Usted y sus vecinos son copropietarios de una casa conforme a un acuerdo de financiación de patrimonio neto compartido. 2012 federal income tax forms Sus vecinos viven en la casa y le pagan a usted un precio justo de alquiler. 2012 federal income tax forms Aunque los vecinos tienen intereses financieros en la casa, los días en que ellos viven allí no cuentan como días de uso personal para usted. 2012 federal income tax forms Eso se debe a que sus vecinos alquilan la casa como su vivienda principal conforme a un acuerdo de financiación de patrimonio neto compartido. 2012 federal income tax forms Ejemplo 3. 2012 federal income tax forms Usted posee una propiedad de alquiler que le arrienda a su hijo. 2012 federal income tax forms Su hijo no tiene interés financiero en esta propiedad. 2012 federal income tax forms La usa como su vivienda principal y le paga a usted un precio justo de alquiler por la propiedad. 2012 federal income tax forms El uso de la propiedad por parte de su hijo no representa uso personal por parte de usted porque su hijo la está usando como vivienda principal, no tiene interés financiero en la propiedad y le está pagando a usted un precio justo. 2012 federal income tax forms Ejemplo 4. 2012 federal income tax forms Usted le alquila su casa de playa a Josué. 2012 federal income tax forms Josué le alquila a usted su casa en las montañas. 2012 federal income tax forms Cada uno paga un precio justo de alquiler. 2012 federal income tax forms Usted usa su propia casa para fines personales los días en que él la usa porque Josué usa su casa conforme a un acuerdo que le permite a usted usar la casa de él. 2012 federal income tax forms Días usados para reparaciones y mantenimiento. 2012 federal income tax forms   Cualquier día que pase trabajando sustancialmente a tiempo completo, reparando y manteniendo (no mejorando) su propiedad, no se cuenta como día de uso personal. 2012 federal income tax forms No cuente tal día como día de uso personal aunque sus parientes usen la propiedad para actividades recreativas en el mismo día. 2012 federal income tax forms Días usados como vivienda principal antes o después de alquilar. 2012 federal income tax forms   Con el fin de determinar si una unidad habitable se usó como vivienda, quizás no tenga que contar como días de uso personal los días en que usó la propiedad como vivienda principal antes o después de haberla alquilado u ofrecido en arrendamiento. 2012 federal income tax forms No los cuente como días de uso personal si: Usted alquiló o trató de alquilar la propiedad por 12 o más meses seguidos. 2012 federal income tax forms Usted alquiló o trató de alquilar la propiedad durante un período menor a 12 meses seguidos y el período se terminó porque vendió o canjeó la propiedad. 2012 federal income tax forms Sin embargo, este requisito especial no es aplicable al dividir gastos entre uso de alquiler y uso personal. 2012 federal income tax forms Ejemplos. 2012 federal income tax forms   Los siguientes ejemplos demuestran cómo determinar si usó su propiedad alquilada como vivienda. 2012 federal income tax forms Ejemplo 1. 2012 federal income tax forms Usted convirtió el sótano de su casa en un apartamento con un dormitorio, un baño y una cocina pequeña. 2012 federal income tax forms Les alquiló el apartamento del sótano, a un precio justo de alquiler, a estudiantes universitarios durante el año escolar. 2012 federal income tax forms Lo alquiló con un contrato de arrendamiento de 9 meses (273 días). 2012 federal income tax forms Calculó que 27 días son el 10% del total de días en que la vivienda se alquiló a otras personas a un precio justo de alquiler. 2012 federal income tax forms En el mes de junio (30 días), sus hermanos se alojaron con usted y vivieron en el apartamento del sótano sin pagar alquiler. 2012 federal income tax forms El apartamento del sótano fue usado como vivienda porque lo usó para propósitos personales por 30 días. 2012 federal income tax forms Si sus hermanos usaron el apartamento sin pagar alquiler, eso se considera uso personal. 2012 federal income tax forms El uso personal (30 días) supera el total más alto entre: 14 días o el 10% del total de días durante los cuales fue alquilado (27 días). 2012 federal income tax forms Ejemplo 2. 2012 federal income tax forms Usted alquiló el dormitorio para huéspedes en su casa a un precio justo de alquiler durante los fines de semana de la fiesta de Homecoming, de la ceremonia de entrega de diplomas y de fútbol de la universidad local (un total de 27 días). 2012 federal income tax forms Su cuñada se alojó en el dormitorio, sin pagar alquiler, durante las últimas 3 semanas (21 días) de julio. 2012 federal income tax forms Usted calculó que el 10% del total de días en que el dormitorio se alquiló a otras personas a un precio justo de alquiler es 3 días. 2012 federal income tax forms El dormitorio se usó como vivienda porque fue utilizado para propósitos personales por 21 días. 2012 federal income tax forms Eso supera el total más alto de: 14 días o el 10% de los 27 días durante los cuales se alquiló (3 días). 2012 federal income tax forms Ejemplo 3. 2012 federal income tax forms Usted es dueño de un condominio en un lugar turístico. 2012 federal income tax forms Lo alquiló a un precio justo de alquiler por 170 días durante el año. 2012 federal income tax forms Por 12 de esos días, el inquilino no pudo usar el condominio y permitió que lo usara usted aunque usted no le reembolsó ninguna parte del alquiler. 2012 federal income tax forms De hecho, la familia de usted usó el condominio por 10 de esos días. 2012 federal income tax forms Por lo tanto, se considera que el condominio fue alquilado por 160 días (170 menos 10). 2012 federal income tax forms Usted calculó que el 10% del total de días en que el dormitorio se alquiló a los demás a un precio justo de alquiler es 16 días. 2012 federal income tax forms Su familia también usó el condominio por otros 7 días durante el año. 2012 federal income tax forms Usted usó el condominio como vivienda porque lo usó para propósitos personales por 17 días. 2012 federal income tax forms Eso supera el total más alto de: 14 días o el 10% de los 160 días durante los cuales fue alquilado (16 días). 2012 federal income tax forms Uso de alquiler mínimo. 2012 federal income tax forms   Si usa la unidad habitable como vivienda y la alquila por menos de 15 días durante el año, ese período no se considera actividad de alquiler. 2012 federal income tax forms Para información adicional, vea Propiedad usada como vivienda, y alquilada menos de 15 días, más adelante. 2012 federal income tax forms Límite sobre las deducciones. 2012 federal income tax forms   Alquilar una unidad habitable que se considera una vivienda no es una actividad pasiva. 2012 federal income tax forms En lugar de ello, si los gastos de alquiler son mayores que los ingresos de alquiler, parte, o tal vez todos los gastos en exceso no pueden utilizarse para compensar ingresos de otras fuentes. 2012 federal income tax forms Los gastos en exceso que no se pueden utilizar para compensar ingresos de otras fuentes se trasladan al año siguiente y se consideran gastos de alquiler para la misma propiedad. 2012 federal income tax forms Todos los gastos trasladados al año siguiente estarán sujetos a los límites correspondientes a dicho año. 2012 federal income tax forms Este límite corresponde a los gastos trasladados a un año posterior aunque no utilice la propiedad como su vivienda en dicho año posterior. 2012 federal income tax forms   Para calcular los gastos de alquiler deducibles que corresponden al año en curso y los gastos que se trasladan al año que viene, utilice la Hoja de Trabajo 9-1. 2012 federal income tax forms Cómo Declarar Ingresos y Deducciones Propiedad no usada para fines personales. 2012 federal income tax forms   Si no usa una unidad habitable para fines personales, vea Cómo Declarar Ingresos y Gastos de Alquiler , más adelante, para saber cómo declarar los ingresos y gastos de alquiler. 2012 federal income tax forms Propiedad usada para fines personales. 2012 federal income tax forms   Si usa una unidad habitable para fines personales, la manera en que usted declara sus ingresos y gastos de alquiler depende de si usted usó la unidad habitable como vivienda. 2012 federal income tax forms Propiedad no usada como vivienda. 2012 federal income tax forms   Si usted usa una unidad habitable para fines personales, pero no como vivienda, declare todos sus ingresos de alquiler en sus ganancias. 2012 federal income tax forms Ya que usted usó la unidad habitable para fines personales, usted debe dividir los gastos entre el uso de alquiler y el uso personal, según se describió anteriormente, bajo Cómo Dividir los Gastos . 2012 federal income tax forms Los gastos correspondientes a su uso personal no son deducibles como gastos de alquiler. 2012 federal income tax forms   Sin embargo, sus gastos de alquiler deducibles pueden ser mayores que sus ingresos brutos de alquiler. 2012 federal income tax forms Vea Límites sobre las Pérdidas de Alquiler , más adelante. 2012 federal income tax forms Propiedad usada como vivienda, y alquilada menos de 15 días. 2012 federal income tax forms   Si usa una unidad habitable como vivienda, y la alquila menos de 15 días durante el año, se considera que su función principal no es de alquiler, y no debe ser declarada en el Anexo E (Formulario 1040). 2012 federal income tax forms No se le requiere declarar sus ingresos ni gastos de alquiler provenientes de esta actividad. 2012 federal income tax forms Los gastos, incluso los intereses hipotecarios que reúnen los requisitos, impuestos sobre los bienes raíces, y toda pérdida por hecho fortuito que reúna los requisitos se deben declarar de la manera normalmente permitida, en el Anexo A (Formulario 1040). 2012 federal income tax forms Vea las Instrucciones del Anexo A (Formulario 1040) para más información acerca de cómo deducir estos gastos. 2012 federal income tax forms Propiedad usada como vivienda, y alquilada 15 días o más. 2012 federal income tax forms   Si usa una unidad habitable como vivienda y la alquila 15 días o más durante el año, incluya todos los ingresos de alquiler en sus ganancias. 2012 federal income tax forms Ya que usted usó la unidad habitable para fines personales, usted debe dividir sus gastos entre el uso de alquiler y el uso personal, según se describió anteriormente, bajo Cómo Dividir los Gastos . 2012 federal income tax forms Los gastos correspondientes al uso personal no son deducibles como gastos de alquiler. 2012 federal income tax forms   Si recibió una utilidad neta por alquilar la unidad habitable por el año (es decir, si sus ingresos de alquiler son mayores que el total de sus gastos de alquiler, incluyendo la depreciación), deduzca todos sus gastos de alquiler. 2012 federal income tax forms No necesitará usar la Hoja de Trabajo 9-1. 2012 federal income tax forms   Sin embargo, si usted tuvo una pérdida neta por alquilar la unidad habitable ese año, la deducción por ciertos gastos de alquiler está limitada. 2012 federal income tax forms Para calcular sus gastos de alquiler deducibles, y toda cantidad traspasable al año siguiente, use la Hoja de Trabajo 9-1. 2012 federal income tax forms Depreciación Usted recupera el costo de su propiedad que produce ingresos a través de deducciones tributables anuales. 2012 federal income tax forms Esto se hace depreciando la propiedad; es decir, deduciendo una parte de su costo cada año en su declaración de impuestos. 2012 federal income tax forms Hay tres factores que determinan la cantidad de depreciación que usted puede deducir cada año: (1) su base en la propiedad, (2) el período de recuperación de la propiedad y (3) el método de depreciación que se usa. 2012 federal income tax forms No puede simplemente deducir como gastos sus pagos de hipoteca o capital o el costo de muebles, instalaciones fijas y equipo. 2012 federal income tax forms Usted puede deducir depreciación solamente sobre la parte de su propiedad que se usa para fines de alquiler. 2012 federal income tax forms La depreciación reduce su base para calcular la ganancia o la pérdida sobre una venta o intercambio futuro. 2012 federal income tax forms Quizás tenga que usar el Formulario 4562, en inglés, para calcular y declarar la depreciación. 2012 federal income tax forms Vea Cómo Declarar Ingresos y Gastos de Alquiler , más adelante. 2012 federal income tax forms Impuesto mínimo alternativo. 2012 federal income tax forms   Si utiliza la depreciación acelerada, es posible que esté sujeto al impuesto mínimo alternativo. 2012 federal income tax forms La depreciación acelerada le permite deducir más depreciación más temprano en el periodo de recuperación de la que podría deducir si utilizara el método de la depreciación uniforme (la misma deducción cada año). 2012 federal income tax forms Declaración de la cantidad correcta de depreciación. 2012 federal income tax forms   Usted debería declarar la cantidad correcta de depreciación cada año tributario. 2012 federal income tax forms Si no ha declarado toda la cantidad de depreciación que tenía derecho a deducir, aún tiene que reducir el valor de la base de la propiedad por la cantidad total de depreciación que hubiera podido deducir. 2012 federal income tax forms   Si dedujo una cantidad incorrecta de depreciación para propiedad en un año cualquiera, puede hacer una corrección para ese año presentando el Formulario 1040X, Amended U. 2012 federal income tax forms S. 2012 federal income tax forms Individual Income Tax Return (Declaración enmendada del impuesto federal sobre el ingreso personal de los Estados Unidos), en inglés. 2012 federal income tax forms Si no se le permite hacer la corrección en una declaración enmendada, puede cambiar su método contable para declarar la cantidad correcta de depreciación. 2012 federal income tax forms Vea Claiming the Correct Amount of Depreciation (Declaración de la cantidad correcta de depreciación), en el capítulo 2 de la Publicación 527, en inglés, para más información. 2012 federal income tax forms Cambio de método contable para deducir depreciación no declarada. 2012 federal income tax forms   Para cambiar su método contable, normalmente tiene que presentar el Formulario 3115, Application for Change in Accounting Method (Solicitud para el cambio de método contable), en inglés, para obtener la autorización del Servicio de Impuestos Internos. 2012 federal income tax forms En algunos casos, puede recibir autorización automática. 2012 federal income tax forms Para más información, vea el capítulo 1 de la Publicación 946, en inglés. 2012 federal income tax forms Terreno. 2012 federal income tax forms   No puede depreciar el costo del terreno porque normalmente el terreno no se desgasta, no se vuelve obsoleto, ni se agota. 2012 federal income tax forms Los costos para despejar y nivelar el terreno, junto con aquéllos para plantar y jardinear, normalmente forman parte del costo del terreno y no se pueden depreciar. 2012 federal income tax forms Información adicional. 2012 federal income tax forms   Vea la Publicación 527, en inglés, para información sobre cómo depreciar propiedad de alquiler y vea la Publicación 946, en inglés, para más información sobre la depreciación. 2012 federal income tax forms Límites sobre las Pérdidas de Alquiler Si tiene alguna pérdida de su actividad de alquiler de bienes raíces, dos clases de reglas pueden limitar la cantidad que puede deducir de las pérdidas. 2012 federal income tax forms Tiene que considerar estas reglas en el mismo orden a continuación. 2012 federal income tax forms Reglas sobre el monto de riesgo. 2012 federal income tax forms Estas reglas son aplicadas primero si hay inversión en su actividad de alquiler de bienes raíces por la cual usted no tiene monto de riesgo. 2012 federal income tax forms Esto es aplicable sólo si la propiedad de bienes raíces fue puesta en uso después de 1986. 2012 federal income tax forms Límites sobre las actividades pasivas. 2012 federal income tax forms Por lo general, las actividades relacionadas con el alquiler de bienes raíces son consideradas como actividades pasivas y las pérdidas no son deducibles al menos que tenga ingresos de otras actividades pasivas para compensar las pérdidas. 2012 federal income tax forms Sin embargo, existen excepciones. 2012 federal income tax forms Reglas sobre el Monto de Riesgo Podría estar sujeto a las reglas sobre el monto de riesgo si tiene: Una pérdida de una actividad de una ocupación o negocio o para generar ingresos, y Cantidades invertidas en la actividad por la cual usted no tiene un riesgo completo. 2012 federal income tax forms Las pérdidas provenientes de la posesión de bienes raíces (aparte de propiedades minerales) puestos en uso antes de 1987 no están sujetas a las reglas sobre el monto de riesgo. 2012 federal income tax forms Por lo general, cualquier pérdida de una actividad sujeta a las reglas sobre el monto de riesgo se permite solamente según la cantidad total que tenga en riesgo en la actividad al final del año tributario. 2012 federal income tax forms Se considera que usted está en una actividad de riesgo según el dinero y la base ajustada de otras propiedades que haya aportado en la actividad y ciertas cantidades que haya recibido en préstamo para la actividad. 2012 federal income tax forms Vea la Publicación 925, en inglés, para más información. 2012 federal income tax forms Límites sobre las Actividades Pasivas Por lo general, todas las actividades relacionadas con el alquiler de bienes raíces (excepto las de ciertos agentes de bienes raíces, más adelante) son actividades pasivas. 2012 federal income tax forms En este contexto, una actividad de alquiler es aquélla mediante la cual recibe ingresos principalmente por el uso de propiedad tangible, en lugar de servicios. 2012 federal income tax forms Límites sobre las deducciones y los créditos de actividades pasivas. 2012 federal income tax forms    Las deducciones o pérdidas generadas por actividades pasivas están limitadas. 2012 federal income tax forms Por lo general, usted no puede compensar los ingresos, salvo aquéllos pasivos, con pérdidas provenientes de actividades pasivas. 2012 federal income tax forms Tampoco puede compensar los impuestos sobre el ingreso, a menos que sea ingreso pasivo, con créditos que resulten de actividades pasivas. 2012 federal income tax forms Toda pérdida o crédito excedente se traspasa al año tributario siguiente. 2012 federal income tax forms   Para una explicación detallada de estas reglas, vea la Publicación 925, en inglés. 2012 federal income tax forms    Posiblemente tenga que completar el Formulario 8582, en inglés, para calcular la cantidad de cualquier pérdida de actividad pasiva del año tributario en curso para todas las actividades y la cantidad de la pérdida por actividades pasivas permitida en su declaración de impuestos. 2012 federal income tax forms Agentes de bienes raíces. 2012 federal income tax forms   Las actividades de alquiler en las cuales participó materialmente durante el año no son actividades pasivas si, en ese año, usted era agente de bienes raíces. 2012 federal income tax forms Para una explicación detallada de los requisitos, vea la Publicación 527, en inglés. 2012 federal income tax forms Para una explicación detallada de la participación material, vea la Publicación 925, en inglés. 2012 federal income tax forms Excepción por el Uso Personal de una Unidad Habitable Si usted utilizó la propiedad de alquiler como su hogar durante el año, todo ingreso, deducción, ganancia o pérdida que le corresponde a dicho uso no se tomará en cuenta para propósitos del límite sobre la pérdida de actividades pasivas. 2012 federal income tax forms En vez de eso, siga las reglas que se explican bajo el tema titulado Uso Personal de una Unidad Habitable (Incluyendo una Casa de Vacaciones) , anteriormente. 2012 federal income tax forms Excepción para Actividades de Alquiler de Bienes Raíces con Participación Activa Si usted o su cónyuge participaron activamente en una actividad pasiva de alquiler de bienes raíces, quizás podría deducir de su ingreso no pasivo hasta $25,000 en pérdidas provenientes de dicha actividad. 2012 federal income tax forms Este descuento especial es una excepción a la regla general que no admite las pérdidas que excedan del monto de los ingresos procedentes de actividades pasivas. 2012 federal income tax forms De igual modo, usted quizás podría compensar los impuestos con créditos de hasta $25,000 de ingresos no pasivos que provengan de dicha actividad después de tomar en consideración cualquier pérdida permitida por esta excepción. 2012 federal income tax forms Participación activa. 2012 federal income tax forms   Usted participó activamente en una actividad de bienes raíces de alquiler si usted (y su cónyuge) era(n) dueño(s) de por lo menos el 10% de la propiedad alquilada y tomó decisiones de administración o hizo las gestiones para que otros proveyeran servicios (tales como reparaciones) de manera importante y bona fide (de buena fe). 2012 federal income tax forms Las decisiones de administración que pueden contar como participación activa incluyen el aprobar inquilinos nuevos, decidir términos de alquiler, aprobar gastos y decisiones semejantes. 2012 federal income tax forms Descuento especial máximo. 2012 federal income tax forms   El descuento especial máximo es: $25,000 para solteros y casados que presenten una declaración conjunta para el año tributario, $12,500 para casados que presenten la declaración por separado para el año tributario y que hayan vivido separados de sus cónyuges en todo momento del año tributario y $25,000 para un caudal hereditario calificado, menos el descuento especial al que tiene derecho el cónyuge sobreviviente. 2012 federal income tax forms   Si sus ingresos brutos ajustados modificados (MAGI, por sus siglas en inglés) son $100,000 o menos ($50,000 o menos si son casados que presentan la declaración por separado), puede deducir la pérdida hasta la cantidad especificada arriba. 2012 federal income tax forms Si su MAGI es superior a $100,000 (superior a $50,000 si son casados que presentan la declaración por separado), el descuento especial se limita al 50% de la diferencia entre $150,000 ($75,000 si son casados que presentan la declaración por separado) y su MAGI. 2012 federal income tax forms   Por lo general, si su MAGI es $150,000 o más ($75,000 si son casados que presentan la declaración por separado), no hay descuento especial. 2012 federal income tax forms Información adicional. 2012 federal income tax forms   Vea la Publicación 925, en inglés, para obtener más información acerca de los límites sobre las pérdidas pasivas, incluida información sobre el trato de créditos y de pérdidas pasivas no permitidas sin usar y el trato de ganancias y pérdidas devengadas por enajenación de una actividad pasiva. 2012 federal income tax forms Cómo Declarar Ingresos y Gastos de Alquiler El formulario básico para declarar ingresos y gastos de alquiler residencial es el Anexo E (Formulario 1040). 2012 federal income tax forms Sin embargo, no utilice ese anexo para declarar una actividad sin fines de lucro. 2012 federal income tax forms Consulte Alquiler sin Fines de Lucro , anteriormente. 2012 federal income tax forms Prestación de servicios sustanciales. 2012 federal income tax forms   Si proporciona servicios sustanciales que sean principalmente para la comodidad del inquilino, tales como limpieza regular, cambio de ropa de cama o servicio de criado doméstico, usted tiene que declarar los ingresos y gastos de alquiler en el Anexo C (Formulario 1040), Profit or Loss From Business (Ganancia o pérdida de negocios), o el Anexo C-EZ (Formulario 1040), Net Profit From Business (Sole Proprietorship) (Utilidad neta de negocios (empresa con dueño único)), en inglés. 2012 federal income tax forms Los servicios sustanciales no incluyen el abastecimiento de calefacción y luz, limpieza de áreas públicas, recogida de basura, etcétera. 2012 federal income tax forms Para más información, vea la Publicación 334, Tax Guide for Small Business (Guía de impuestos para pequeños negocios), en inglés. 2012 federal income tax forms Puede también estar obligado a pagar el impuesto del trabajo por cuenta propia sobre su ingreso de alquiler utilizando el Anexo SE (Formulario 1040), Self-Employment Tax (Impuesto del trabajo por cuenta propia). 2012 federal income tax forms    Use el Formulario 1065, U. 2012 federal income tax forms S. 2012 federal income tax forms Return of Partnership Income (Declaración de ingresos de sociedades colectivas de los Estados Unidos), en inglés, si su actividad de alquiler es de una sociedad colectiva (incluyendo una sociedad colectiva con su cónyuge a menos que sea una empresa conjunta que reúne los requisitos). 2012 federal income tax forms Empresa conjunta que reúne los requisitos. 2012 federal income tax forms   Si usted y su cónyuge cada uno participan materialmente como los únicos socios de un negocio de bienes raíces del cual la posesión y operación es conjunta, y presentan una declaración conjunta para el año tributario, pueden elegir conjuntamente que se les considere como si fueran una empresa conjunta que reúne los requisitos en vez de una sociedad colectiva. 2012 federal income tax forms En la mayoría de los casos, esta elección no aumentará el total adeudado de impuestos en la declaración conjunta, pero sí le provee a cada uno un crédito por los ingresos del Seguro Social, en los cuales se basan los beneficios de jubilación, y para la cobertura de Medicare, si sus ingresos de alquiler están sujetos al impuesto sobre el trabajo por cuenta propia. 2012 federal income tax forms Para más información, vea la Publicación 527, en inglés. 2012 federal income tax forms Formulario 1098, Mortgage Interest Statement (Informe de intereses hipotecarios), en inglés. 2012 federal income tax forms    Si le pagó $600 o más en intereses hipotecarios sobre su propiedad de alquiler a alguna persona, usted debería recibir el Formulario 1098 o un informe semejante que señale los intereses que pagó para el año. 2012 federal income tax forms Si usted y por lo menos otra persona (aparte de su cónyuge si presenta una declaración conjunta) fueron responsables de intereses sobre la hipoteca y pagaron dichos intereses y la otra persona recibió el Formulario 1098, declare su parte de los intereses en la línea 13 del Anexo E (Formulario 1040). 2012 federal income tax forms Adjunte una nota a su declaración de impuestos mostrando el nombre y la dirección de la otra persona. 2012 federal income tax forms En el margen izquierdo del Anexo E, al lado de la línea 13, escriba “See attached” (Vea información adjunta). 2012 federal income tax forms Anexo E (Formulario 1040) Si alquila edificios, habitaciones o apartamentos y provee solamente servicios básicos, tales como calefacción, luz, servicios de basura, etc. 2012 federal income tax forms , normalmente declararía sus ingresos y gastos de alquiler en la Parte I del Anexo E (Formulario 1040). 2012 federal income tax forms Enumere la lista de sus ingresos, gastos y depreciación totales para cada propiedad de alquiler. 2012 federal income tax forms Asegúrese de anotar el número de días de alquiler a un precio justo de alquiler y días de uso personal en la línea 2. 2012 federal income tax forms Si tiene más de tres propiedades de alquiler o de regalía, complete y adjunte cuantos Anexos E sean necesarios para enumerar las propiedades. 2012 federal income tax forms Complete las líneas 1 y 2 para cada propiedad. 2012 federal income tax forms No obstante, llene las líneas 23a a 26 solamente en un Anexo E. 2012 federal income tax forms En la línea 18 de la página 1 del Anexo E, anote la depreciación que reclama por cada propiedad. 2012 federal income tax forms Para averiguar si tiene que adjuntar el Formulario 4562, en inglés, vea la sección titulada Form 4562 (Formulario 4562), bajo el capítulo 3 de la Publicación 527, en inglés. 2012 federal income tax forms Si tiene una pérdida de su actividad de alquiler de bienes raíces, tal vez tenga que completar uno o ambos de los siguientes formularios. 2012 federal income tax forms Formulario 6198, At-Risk Limitations (Límites sobre el monto en riesgo), en inglés. 2012 federal income tax forms Vea Reglas sobre el Monto de Riesgo , anteriormente. 2012 federal income tax forms También vea la Publicación 925, en inglés. 2012 federal income tax forms Formulario 8582, Passive Activity Loss Limitations (Limitaciones de pérdidas de actividad pasiva), en inglés. 2012 federal income tax forms Vea Límites sobre las Actividades Pasivas , anteriormente. 2012 federal income tax forms La página 2 del Anexo E se utiliza para declarar ingresos o pérdidas provenientes de sociedades colectivas, sociedades anónimas de tipo S, herencias, fideicomisos y negocios hipotecarios de inversiones en bienes raíces. 2012 federal income tax forms Si necesita usar la página 2 del Anexo E, asegúrese de usar la página 2 del mismo Anexo E que utilizó para anotar su actividad de alquiler en la página 1. 2012 federal income tax forms También incluya la cantidad de la línea 26 (Parte I) en la línea 41 (Parte V), “Total income or (loss)” (Total de ingreso o (pérdida)). 2012 federal income tax forms Hoja de Trabajo 9-1. 2012 federal income tax forms Hoja de Trabajo para Calcular las Deducciones de Alquiler para una Unidad Habitable que se Usa como Vivienda Utilice esta hoja de trabajo solamente si contesta “Sí” a todas las preguntas siguientes: ¿Usó la unidad habitable como vivienda este año? Vea Unidad Habitable Usada como Vivienda . 2012 federal income tax forms ¿Alquiló la unidad habitable a un precio justo de alquiler por 15 días o más este año? ¿Es el total de sus gastos de alquiler y de depreciación mayor que sus ingresos de alquiler? PARTE I. 2012 federal income tax forms Porcentaje del Uso de Alquiler A. 2012 federal income tax forms Número total de días en los que la vivienda estuviese disponible para ser alquilada a un precio justo de alquiler A. 2012 federal income tax forms       B. 2012 federal income tax forms Número total de días en los que la vivienda estuviese disponible para ser alquilada (línea A) pero sin alquilar B. 2012 federal income tax forms       C. 2012 federal income tax forms Número total de días de uso de alquiler. 2012 federal income tax forms Reste la línea B de la línea A C. 2012 federal income tax forms       D. 2012 federal income tax forms Total de días de uso personal (incluyendo días en los que se haya alquilado a un precio menor del precio justo de alquiler) D. 2012 federal income tax forms       E. 2012 federal income tax forms Total de días de uso de alquiler y de uso personal. 2012 federal income tax forms Sume las líneas C y D E. 2012 federal income tax forms       F. 2012 federal income tax forms Porcentaje de gastos permitidos de alquiler. 2012 federal income tax forms Divida la línea C por la línea E     F. 2012 federal income tax forms   PARTE II. 2012 federal income tax forms Gastos de Alquiler Permisibles 1. 2012 federal income tax forms Anote los alquileres recibidos 1. 2012 federal income tax forms   2a. 2012 federal income tax forms Anote la parte de los intereses hipotecarios sobre la vivienda deducibles y primas de seguro hipotecario calificadas, correspondiente al alquiler (vea las instrucciones) 2a. 2012 federal income tax forms       b. 2012 federal income tax forms Anote la parte de los impuestos de bienes raíces correspondiente al alquiler b. 2012 federal income tax forms       c. 2012 federal income tax forms Anote la parte de las pérdidas personales deducibles causadas por hechos fortuitos o robos correspondiente al alquiler (vea las instrucciones) c. 2012 federal income tax forms       d. 2012 federal income tax forms Anote los gastos directos de alquiler (vea las instrucciones) d. 2012 federal income tax forms       e. 2012 federal income tax forms Gastos de alquiler totalmente deducibles. 2012 federal income tax forms Sume las líneas 2a a 2d. 2012 federal income tax forms Anote los gastos aquí y en las líneas correspondientes del Anexo E (vea las instrucciones) 2e. 2012 federal income tax forms   3. 2012 federal income tax forms Reste la línea 2e de la línea 1. 2012 federal income tax forms Si es cero o menos, anote −0− 3. 2012 federal income tax forms   4a. 2012 federal income tax forms Anote la parte de los gastos relacionados directamente con el funcionamiento o el mantenimiento de la unidad habitable (tales como reparaciones, seguro y servicios públicos) correspondiente al alquiler 4a. 2012 federal income tax forms       b. 2012 federal income tax forms Anote la parte de los intereses hipotecarios excedentes y primas de seguro hipotecario calificadas, correspondiente al alquiler (vea las instrucciones) b. 2012 federal income tax forms       c. 2012 federal income tax forms Gastos de funcionamiento trasladados de la hoja de trabajo de 2012 c. 2012 federal income tax forms       d. 2012 federal income tax forms Sume las líneas 4a a 4c d. 2012 federal income tax forms       e. 2012 federal income tax forms Gastos permisibles. 2012 federal income tax forms Anote la cantidad de la línea 3 o la línea 4d, la que sea menor (vea las instrucciones) 4e. 2012 federal income tax forms   5. 2012 federal income tax forms Reste la línea 4e de la línea 3. 2012 federal income tax forms Si es cero o menos, anote −0− 5. 2012 federal income tax forms   6a. 2012 federal income tax forms Anote la parte de las pérdidas excedentes por hechos fortuitos y robos correspondiente al alquiler (vea las instrucciones) 6a. 2012 federal income tax forms       b. 2012 federal income tax forms Anote la depreciación de la parte de la unidad habitable correspondiente al alquiler b. 2012 federal income tax forms       c. 2012 federal income tax forms Excedente de pérdidas por hecho fortuito y depreciación trasladado de la hoja de trabajo de 2012 c. 2012 federal income tax forms       d. 2012 federal income tax forms Sume las líneas 6a a 6c d. 2012 federal income tax forms       e. 2012 federal income tax forms Pérdidas excedentes permisibles por hechos fortuitos, robos y depreciación. 2012 federal income tax forms Anote la cantidad de la línea 5 o la línea 6d, la que sea menor (vea las instrucciones) 6e. 2012 federal income tax forms   PARTE III. 2012 federal income tax forms Gastos no Permitidos Trasladados al Año Siguiente 7a. 2012 federal income tax forms Gastos de funcionamiento a trasladarse al año siguiente. 2012 federal income tax forms Reste la línea 4e de la línea 4d 7a. 2012 federal income tax forms   b. 2012 federal income tax forms Pérdidas excedentes por hechos fortuitos, robos y depreciación a trasladarse al año siguiente. 2012 federal income tax forms  Reste la línea 6e de la línea 6d b. 2012 federal income tax forms   Instrucciones de la Hoja de Trabajo 9-1. 2012 federal income tax forms Hoja de Trabajo para Calcular las Deducciones de Alquiler para una Unidad Habitable que se Usa como Vivienda Precaución. 2012 federal income tax forms Utilice el porcentaje calculado en la línea F de la Parte I para calcular las partes correspondientes al alquiler a anotar en las líneas 2a-2c, 4a-4b y 6a-6b de la Parte II. 2012 federal income tax forms Línea 2a. 2012 federal income tax forms Calcule los intereses hipotecarios sobre la unidad habitable que podría deducir en el Anexo A como si no la hubiera alquilado. 2012 federal income tax forms No incluya intereses sobre un préstamo que no benefició a la unidad habitable. 2012 federal income tax forms Por ejemplo, no incluya intereses de un préstamo sobre el valor líquido de la vivienda que se utilizó para saldar tarjetas de crédito u otros préstamos personales, comprar un auto o pagar gastos de enseñanza superior. 2012 federal income tax forms Incluya intereses de un préstamo que se haya utilizado para comprar, construir o mejorar la unidad habitable o para refinanciar tal préstamo. 2012 federal income tax forms Incluya la parte de estos intereses correspondientes al alquiler en el total que anote en la línea 2a de la hoja de trabajo. 2012 federal income tax forms   Calcule las primas de seguro hipotecario calificadas sobre la unidad habitable que podría deducir en la línea 13 del Anexo A como si no la hubiera alquilado. 2012 federal income tax forms Vea las Instrucciones del Anexo A. 2012 federal income tax forms No obstante, calcule el ingreso bruto ajustado (línea 38 del Formulario 1040) sin incluir ingresos y gastos de alquiler de la unidad habitable. 2012 federal income tax forms Vea la sección titulada Línea 4b más adelante, para deducir parte de las primas de seguro hipotecario calificadas no permitidas conforme al límite del ingreso bruto ajustado. 2012 federal income tax forms Incluya la parte de la cantidad correspondiente a alquiler de la línea 13 del Anexo A en el total que se anota en la línea 2a de la hoja de trabajo. 2012 federal income tax forms   Nota: No presente este Anexo A ni lo utilice para calcular la cantidad a deducir en la línea 13 de dicho anexo. 2012 federal income tax forms En vez de esto, calcule la parte personal en un Anexo A distinto. 2012 federal income tax forms Si ha deducido intereses hipotecarios o primas de seguro hipotecario calificadas sobre la unidad habitable en otros formularios, como los Anexos C o F, no se olvide de restar dicha cantidad de la deducción anotada en el Anexo A. 2012 federal income tax forms           Línea 2c. 2012 federal income tax forms Calcule las pérdidas causadas por hechos fortuitos o robos relacionadas con la unidad habitable que podría deducir en el Anexo A como si no la hubiera alquilado. 2012 federal income tax forms Para hacerlo, complete la Sección A del Formulario 4684, Casualties and Thefts (Hechos fortuitos y robos), en inglés, tratando las pérdidas como pérdidas personales. 2012 federal income tax forms Si alguna parte de la pérdida se debe a un desastre declarado como tal por el gobierno federal, vea las Instrucciones del Formulario 4684. 2012 federal income tax forms En la línea 17 del Formulario 4684, anote el 10% de su ingreso bruto ajustado, calculado sin sus ingresos de alquiler y gastos de alquiler procedentes de la unidad habitable. 2012 federal income tax forms Anote la parte del resultado correspondiente al alquiler de la línea 18 del Formulario 4684 en la línea 2c de esta hoja de trabajo. 2012 federal income tax forms   Nota: No presente este Formulario 4684 ni lo utilice para calcular sus pérdidas personales en el Anexo A. 2012 federal income tax forms En lugar de ello, calcule la parte personal en un Formulario 4684 por separado. 2012 federal income tax forms           Línea 2d. 2012 federal income tax forms Anote el total de sus gastos de alquiler que están directamente relacionados solamente con la actividad de alquiler. 2012 federal income tax forms Éstos incluyen intereses sobre préstamos que se utilizan para actividades de alquiler que no sean las de comprar, construir o mejorar la unidad habitable. 2012 federal income tax forms También incluya los honorarios de agencia de alquiler, la publicidad, los útiles de oficina y la depreciación sobre equipo de oficina que se usó en su actividad de alquiler. 2012 federal income tax forms           Línea 2e. 2012 federal income tax forms Puede deducir las cantidades de las líneas 2a, 2b, 2c y 2d como gastos de alquiler en el Anexo E aun cuando los gastos de alquiler sean mayores que el ingreso de alquiler. 2012 federal income tax forms Anote las cantidades de las líneas 2a, 2b, 2c y 2d en las líneas correspondientes del Anexo E. 2012 federal income tax forms           Línea 4b. 2012 federal income tax forms En la línea 2a, usted anotó la parte de los intereses hipotecarios y primas de seguro hipotecario calificadas correspondiente al alquiler que podría deducir en el Anexo A si no hubiera alquilado la vivienda. 2012 federal income tax forms Si tenía intereses hipotecarios y primas de seguro hipotecario calificadas adicionales que no serían deducibles en el Anexo A debido a límites correspondientes a los mismos, anote en la línea 4b de esta hoja de trabajo la parte de alquiler de esas cantidades en exceso. 2012 federal income tax forms No incluya intereses de un préstamo que no haya beneficiado la unidad habitable (como se explicó en las instrucciones para la línea 2a). 2012 federal income tax forms           Línea 4e. 2012 federal income tax forms Puede deducir las cantidades de las líneas 4a, 4b y 4c como gastos de alquiler en el Anexo E sólo hasta el punto en el que no superen la cantidad de la línea 4e. 2012 federal income tax forms *           Línea 6a. 2012 federal income tax forms Para encontrar la parte de las pérdidas excedentes por hechos fortuitos o robos correspondientes al alquiler, utilice el Formulario 4684 que preparó para la línea 2c de esta hoja de trabajo. 2012 federal income tax forms   A. 2012 federal income tax forms Anote la cantidad de la línea 10 del Formulario 4684       B. 2012 federal income tax forms Anote la parte de alquiler de la línea A       C. 2012 federal income tax forms Anote la cantidad de la línea 2c de esta hoja de trabajo       D. 2012 federal income tax forms Reste la línea C de la línea B. 2012 federal income tax forms Anote el resultado aquí y en la línea 6a de esta hoja de trabajo               Línea 6e. 2012 federal income tax forms Puede deducir las cantidades de las líneas 6a, 6b y 6c como gastos de alquiler en el Anexo E sólo en la medida en que no superen la cantidad de la línea 6e. 2012 federal income tax forms * *Asignación de la deducción limitada. 2012 federal income tax forms Si no puede deducir toda la cantidad en la línea 4d o 6d este año, puede asignar la deducción permisible según le convenga entre los gastos incluidos en las líneas 4d o 6d. 2012 federal income tax forms Anote la cantidad que asigne a cada gasto en la línea correspondiente de la Parte I del Anexo E. 2012 federal income tax forms