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2012 Irs Form 1040

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2012 Irs Form 1040

2012 irs form 1040 Part Four -   Ajustes a los Ingresos Los tres capítulos de esta sección abordan algunos de los ajustes a los ingresos que puede deducir al calcular el ingreso bruto ajustado. 2012 irs form 1040 Estos capítulos abarcan: Aportaciones a arreglos tradicionales de ahorros para la jubilación (IRA, por sus siglas en inglés), el capítulo 17 , Pensión para el cónyuge divorciado que paga, el capítulo 18 e Intereses sobre préstamos de estudios que usted paga, el capítulo 19 . 2012 irs form 1040 Otros ajustes a los ingresos se explican en otras partes de esta publicación o en otras publicaciones. 2012 irs form 1040 Vea la Tabla V que aparece a continuación. 2012 irs form 1040 Tabla V. 2012 irs form 1040 Otros Ajustes a los Ingresos  Utilice esta tabla para buscar información acerca de otros ajustes a los ingresos no abarcados en esta sección de la publicación. 2012 irs form 1040 SI busca más información sobre la deducción por. 2012 irs form 1040 . 2012 irs form 1040 . 2012 irs form 1040 ENTONCES vea. 2012 irs form 1040 . 2012 irs form 1040 . 2012 irs form 1040 Determinados gastos de negocio de personal en reserva de las Fuerzas Armadas, artistas del espectáculo y funcionarios que prestan servicios por honorarios el capítulo 26 . 2012 irs form 1040 Aportaciones a cuentas de ahorros para gastos médicos la Publicación 969, Health Savings Accounts and Other Tax-Favored Health Plans (Cuentas de ahorros para gastos médicos y otros planes para la salud con beneficios tributarios), en inglés. 2012 irs form 1040 Gastos de mudanza la Publicación 521, Moving Expenses (Gastos de mudanza), en inglés. 2012 irs form 1040 Una porción del impuesto sobre el trabajo por cuenta propia el capítulo 22 . 2012 irs form 1040 Seguro médico para personas que trabajan por cuenta propia el capítulo 21 . 2012 irs form 1040 Pagos a planes SEP, SIMPLE y planes calificados para personas que trabajan por cuenta propia la Publicación 560, Retirement Plans for Small Business (SEP, SIMPLE, and Qualified Plans) (Planes de jubilación para pequeños negocios (SEP, SIMPLE y planes calificados)), en inglés. 2012 irs form 1040 Multa por retiro prematuro de ahorros el capítulo 7 . 2012 irs form 1040 Aportaciones a un plan de ahorros médicos Archer (MSA, por sus siglas en inglés) la Publicación 969, en inglés. 2012 irs form 1040 Amortización o gasto de reforestación los capítulos 7 y 8 de la Publicación 535, Business Expenses (Gastos de negocios), en inglés. 2012 irs form 1040 Aportaciones a planes de pensiones conforme a la sección 501(c)(18)(D) del Código Federal de Impuestos Internos la Publicación 525, Taxable and Nontaxable Income (Ingreso tributable y no tributable), en inglés. 2012 irs form 1040 Gastos procedentes del alquiler de bienes muebles el capítulo 12 . 2012 irs form 1040 Determinados reintegros obligatorios de prestaciones suplementarias por desempleo (sub-pago) el capítulo 12 . 2012 irs form 1040 Gastos por concepto de vivienda en el extranjero el capítulo 4 de la Publicación 54, Tax Guide for U. 2012 irs form 1040 S. 2012 irs form 1040 Citizens and Resident Aliens Abroad (Guía tributaria para ciudadanos estadounidenses y extranjeros residentes que viven en el extranjero), en inglés. 2012 irs form 1040 Pago de servicio de juraduría que se le haya entregado a su empleador el capítulo 12 . 2012 irs form 1040 Aportaciones hechas por determinados capellanes a planes conforme a la sección 403(b) del Código Federal de Impuestos Internos la Publicación 517, Social Security and Other Information for Members of the Clergy and Religious Workers (Seguro Social y otra información para miembros del clero y empleados religiosos), en inglés. 2012 irs form 1040 Honorarios de abogado y determinados costos por acciones legales con respecto a reclamaciones por discriminación ilegal y premios a denunciantes dentro de su propia empresa la Publicación 525, en inglés. 2012 irs form 1040 Deducción por actividades de producción nacional el Formulario 8903, Domestic Production Activities Deduction (Deducción por actividades de producción nacional), en inglés. 2012 irs form 1040 Table of Contents 17. 2012 irs form 1040   Arreglos de Ahorros para la Jubilación (Arreglos IRA)Qué Hay de Nuevo en el Año 2013 Recordatorios Introduction Useful Items - You may want to see: Arreglos IRA Tradicionales¿Quién Puede Abrir un Arreglo IRA Tradicional? ¿Cuándo y Cómo se Puede Abrir un Arreglo IRA Tradicional? ¿Cuánto se Puede Aportar? ¿Cuándo se Pueden Hacer Aportaciones? ¿Cuánto se Puede Deducir? Aportaciones no Deducibles Arreglos IRA Heredados ¿Puede Traspasar Activos de un Plan de Jubilación? ¿Cuándo Puede Retirar o Utilizar Activos de un Arreglo IRA? ¿Cuándo Tiene que Retirar Activos de un Arreglo IRA? (Distribuciones Mínimas Obligatorias) ¿Están Sujetas a Impuestos las Distribuciones? ¿Qué Acciones Dan Lugar a Multas o Impuestos Adicionales? Arreglos Roth IRA ¿Qué Es un Arreglo Roth IRA? ¿Cuándo se Puede Abrir un Arreglo Roth IRA? ¿Puede Hacer Aportaciones a un Arreglo Roth IRA? ¿Se Pueden Trasladar Activos a un Arreglo Roth IRA? ¿Están Sujetas a Impuestos las Distribuciones? 18. 2012 irs form 1040   Pensión para el Cónyuge DivorciadoIntroductionCónyuge o ex cónyuge. 2012 irs form 1040 Documento (instrumento) de divorcio o separación judicial. 2012 irs form 1040 Useful Items - You may want to see: Reglas GeneralesPagos hipotecarios. 2012 irs form 1040 Impuestos y seguro. 2012 irs form 1040 Otros pagos a terceros. 2012 irs form 1040 Documentos Firmados Después de 1984Pagos a terceros. 2012 irs form 1040 Excepción. 2012 irs form 1040 Pagos sustitutivos. 2012 irs form 1040 Específicamente designado como pensión para hijos menores. 2012 irs form 1040 Contingencia relacionada con su hijo. 2012 irs form 1040 Pago claramente asociado con una contingencia. 2012 irs form 1040 Cómo Deducir la Pensión para el Cónyuge Divorciado que Pagó Cómo Declarar la Pensión para el Cónyuge Divorciado Recibida Regla de Recuperación 19. 2012 irs form 1040   Ajustes Tributarios por EstudiosIntroduction Useful Items - You may want to see: Deducción por Intereses sobre Préstamos de EstudiosDefinición de los Intereses sobre Préstamos de Estudios ¿Puede Reclamar la Deducción? ¿Cuánto Puede Deducir? ¿Cómo Calcular la Deducción? Deducción por Matrícula y Cuotas Escolares¿Puede Reclamar la Deducción? Gastos que Califican Estudiante que Reúne los Requisitos Quién Puede Reclamar los Gastos de un Dependiente Cuánto se Puede Deducir Gastos del Educador Prev  Up  Next   Home   More Online Publications
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The 2012 Irs Form 1040

2012 irs form 1040 Tax Changes for Businesses Table of Contents 2001 ChangesNew 5-Year Carryback Rule for Net Operating Losses (NOLs) Electronic Form 1099 Tax Incentives for New York Liberty Zone Other 2001 Changes 2002 ChangesNonaccrual-Experience Method Issuance of Qualified Zone Academy Bonds Depletion Work Opportunity Credit Expanded in New York Liberty Zone Credit For Pension Plan Startup Costs Welfare-to-Work Credit Extended Work Opportunity Credit Extended Electric and Clean-Fuel Vehicles Renewable Electricity Production Credit Later ChangesSpecial Depreciation Allowance Extension of Placed in Service Date Special Liberty Zone Depreciation Allowance for New and Used Property Depreciation of Property Used on Indian Reservations Indian Employment Credit Extended 2001 Changes New 5-Year Carryback Rule for Net Operating Losses (NOLs) If you have an NOL from a tax year ending during 2001 or 2002, you must generally carry back the entire amount of the NOL to the 5 tax years before the NOL year (the carryback period). 2012 irs form 1040 However, you can still choose to use the previous carryback period. 2012 irs form 1040 You also can choose not to carry back an NOL and only carry it forward. 2012 irs form 1040 Individuals, estates, and trusts can file Form 1045, Application for Tentative Refund. 2012 irs form 1040 Corporations can file Form 1139, Corporation Application for Tentative Refund. 2012 irs form 1040 The instructions for these forms will be revised to reflect the new law. 2012 irs form 1040 Electronic Form 1099 For tax years ending after March 9, 2002, most Forms 1099 can be furnished electronically if the recipient consents, according to IRS regulations, to receive it that way. 2012 irs form 1040 Tax Incentives for New York Liberty Zone New tax benefits are provided for the parts of New York City damaged in the terrorist attacks on September 11, 2001. 2012 irs form 1040 These benefits apply to the newly created New York Liberty Zone, which is the area located on or south of Canal Street, East Broadway (east of its intersection with Canal Street), or Grand Street (east of its intersection with East Broadway), in the Borough of Manhattan. 2012 irs form 1040 Tax benefits for the New York Liberty Zone include the following. 2012 irs form 1040 A special depreciation allowance equal to 30% of the adjusted basis of qualified Liberty Zone property. 2012 irs form 1040 It is allowed for the year the property is placed in service. 2012 irs form 1040 No alternative minimum tax depreciation adjustment for qualified Liberty Zone property. 2012 irs form 1040 Classification of Liberty Zone leasehold improvement property as 5-year property. 2012 irs form 1040 Authorization of the issuance of tax-exempt New York Liberty bonds to finance the acquisition, construction, reconstruction, and renovation of nonresidential real property, residential rental property, and public utility property in the Liberty Zone. 2012 irs form 1040 An increased section 179 deduction for certain Liberty Zone property. 2012 irs form 1040 Extension of the replacement period from 2 years to 5 years for certain property involuntarily converted as a result of the terrorist attacks on September 11, 2001, but only if substantially all of the use of the replacement property is in New York City. 2012 irs form 1040 For more information about involuntary conversions, see Postponement of Gain in Publication 547, Casualties, Disasters, and Thefts. 2012 irs form 1040 In addition, for 2002 and 2003, the work opportunity credit is expanded by creating a new targeted group, consisting generally of employees who work in the Liberty Zone or, in certain cases, in New York City outside the Liberty Zone. 2012 irs form 1040 For more information, see Work Opportunity Credit Expanded in New York Liberty Zone under 2002 Changes, later. 2012 irs form 1040 For more information about the 30% special depreciation allowance, Liberty Zone leasehold improvement property, or increased section 179 deduction, see New York Liberty Zone Benefits, in chapter 5. 2012 irs form 1040 In addition, the tax benefits for the Liberty Zone will be covered in a new edition of Publication 954, Tax Incentives for Empowerment Zones and Other Distressed Communities, available later in 2002. 2012 irs form 1040 Other 2001 Changes Other changes are discussed in the following chapters. 2012 irs form 1040 Chapter 4 Car Expenses Chapter 5 Depreciation 2002 Changes Nonaccrual-Experience Method Under current law, if you perform services and use an accrual method of accounting, you do not accrue income which, based on experience, you expect to be uncollectible. 2012 irs form 1040 Beginning in 2002, this rule only applies if you perform services in the fields of health, law, engineering, architecture, accounting, actuarial science, performing arts, and consulting, or your average annual gross receipts for the 3 prior tax years does not exceed $5,000,000. 2012 irs form 1040 As under current law, the nonaccrual-experience method will not apply to amounts on which you charge interest or a late payment penalty. 2012 irs form 1040 For more information, see Nonaccrual-Experience Method in chapter 11 of Publication 535, Business Expenses. 2012 irs form 1040 Issuance of Qualified Zone Academy Bonds State and local governments issue qualified zone academy bonds to raise funds for the use of qualified zone academies. 2012 irs form 1040 The amount of bonds that may be issued was limited to $400 million each year for 1998, 1999, 2000, and 2001. 2012 irs form 1040 This provision has been extended to provide for an additional $400 million of bonds to be issued each year for 2002 and 2003. 2012 irs form 1040 For more information about qualified zone academy bonds, see Publication 954, Tax Incentives for Empowerment Zones and Other Distressed Communities. 2012 irs form 1040 Depletion The suspension of the taxable income limit on percentage depletion from the marginal production of oil and natural gas that was scheduled to expire for tax years beginning after 2001 has been extended to tax years beginning before 2004. 2012 irs form 1040 For more information on marginal production, see section 613A(c) of the Internal Revenue Code. 2012 irs form 1040 Work Opportunity Credit Expanded in New York Liberty Zone The work opportunity credit is expanded to include a new targeted group consisting generally of employees who perform substantially all their services: In the New York Liberty Zone (defined earlier under Tax Incentives for New York Liberty Zone, under 2001 Changes), or Elsewhere in New York City for a business that relocated from the Liberty Zone due to the destruction or damage of its place of business by the September 11, 2001, terrorist attack. 2012 irs form 1040 The credit is available to employers for wages paid to new employees and existing employees for work performed during 2002 or 2003. 2012 irs form 1040 Certain limits apply. 2012 irs form 1040 For more information about the work opportunity credit, see Publication 954, Tax Incentives for Empowerment Zones and Other Distressed Communities. 2012 irs form 1040 Credit For Pension Plan Startup Costs The credit for pension plan startup costs is now allowed for plans that become effective after December 31, 2001. 2012 irs form 1040 Previously, the credit was only allowed for plans established after December 31, 2001. 2012 irs form 1040 For more information on the credit, see Important Changes for 2002 in Publication 560, Retirement Plans for Small Business. 2012 irs form 1040 Welfare-to-Work Credit Extended The welfare-to-work credit that was scheduled to expire for wages paid to individuals who began working for you after 2001 has been extended to include wages paid to qualified individuals who begin work for you in 2002 or 2003. 2012 irs form 1040 For more information on the welfare-to-work credit, see Publication 954, Tax Incentives for Empowerment Zones and Other Distressed Communities. 2012 irs form 1040 Work Opportunity Credit Extended The work opportunity credit that was scheduled to expire for wages paid to individuals who began working for you after 2001 has been extended to include wages paid to qualified individuals who begin work for you in 2002 or 2003. 2012 irs form 1040 For more information about the work opportunity credit, see Publication 954, Tax Incentives for Empowerment Zones and Other Distressed Communities. 2012 irs form 1040 Electric and Clean-Fuel Vehicles The maximum clean-fuel vehicle deduction and qualified electric vehicle credit were scheduled to be 25% lower for 2002 and both were scheduled to be phased out completely by 2005. 2012 irs form 1040 The full deduction and credit are now allowed for qualified property placed in service in 2002 and 2003. 2012 irs form 1040 The phaseout of the deduction and the credit will begin in 2004, and no deduction or credit will be allowed for property placed in service after 2006. 2012 irs form 1040 For more information about electric and clean-fuel vehicles, see chapter 12 in Publication 535, Business Expenses. 2012 irs form 1040 Renewable Electricity Production Credit The renewable electricity production credit is extended to include electricity produced by facilities placed in service after 2001 and before 2004. 2012 irs form 1040 Later Changes Special Depreciation Allowance You can claim the special depreciation allowance (an additional 30% depreciation deduction) for new property that you acquire before September 11, 2004, and place in service for your business generally before January 1, 2005, if you meet the other requirements for qualified property covered in chapter 5. 2012 irs form 1040 Accordingly, you will generally no longer be able to claim the special depreciation allowance for the qualified property if you acquire it after September 10, 2004, or place it in service for your business after December 31, 2004. 2012 irs form 1040 However, you will be able to claim the special Liberty Zone depreciation allowance (an additional 30% depreciation deduction) for most qualified property if you place it in service in the Liberty Zone after December 31, 2004, and generally before January 1, 2007, provided you meet the other requirements for qualified Liberty Zone property covered in chapter 5. 2012 irs form 1040 Extension of Placed in Service Date To qualify for the special depreciation allowance, your property must meet certain tests, including the placed in service date test, as well as the other requirements covered in chapter 5 of this publication. 2012 irs form 1040 To meet the placed in service date test, your property must generally be placed in service for use in your trade or business or for the production of income after September 10, 2001, and before January 1, 2005. 2012 irs form 1040 However, certain property placed in service before January 1, 2006, may meet this test. 2012 irs form 1040 Transportation property and property with a recovery period of 10 years or longer meet the test if one of the following applies. 2012 irs form 1040 The property has an estimated production period of more than 2 years. 2012 irs form 1040 The property has an estimated production period of more than 1 year and it costs more than $1 million. 2012 irs form 1040 Transportation property is any tangible personal property used in the trade or business of transporting persons or property. 2012 irs form 1040 For property that qualifies for the special depreciation allowance solely because of the one-year extension of the placed in service date, only the part of the basis attributable to manufacture, construction, or production before September 11, 2004, is eligible for the special depreciation allowance. 2012 irs form 1040 Special Liberty Zone Depreciation Allowance for New and Used Property You can claim the special Liberty Zone depreciation allowance (an additional 30% depreciation deduction) for used property that you acquire after September 10, 2001, if the property meets the requirements listed under Qualified Liberty Zone Property in chapter 5 of this publication. 2012 irs form 1040 You will be able to claim the allowance for both new and used property that you acquire after September 10, 2004, provided the property meets the other requirements for qualified Liberty Zone property. 2012 irs form 1040 Depreciation of Property Used on Indian Reservations The special depreciation rules that apply to qualified property used on an Indian reservation were scheduled to expire for property placed in service after 2003. 2012 irs form 1040 These special rules have been extended to include property placed in service in 2004. 2012 irs form 1040 For more information about these rules, see Publication 946, How To Depreciate Property. 2012 irs form 1040 Indian Employment Credit Extended The Indian employment credit that was scheduled to expire for tax years beginning after 2003 has been extended to include a tax year beginning in 2004. 2012 irs form 1040 For more information about this credit, see Publication 954, Tax Incentives for Empowerment Zones and Other Distressed Communities. 2012 irs form 1040 Prev  Up  Next   Home   More Online Publications