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Amend Tax

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Amend Tax

Amend tax 12. Amend tax   Other Income Table of Contents Introduction Useful Items - You may want to see: Bartering Canceled DebtsInterest included in canceled debt. Amend tax Exceptions Host or Hostess Life Insurance ProceedsSurviving spouse. Amend tax Endowment Contract Proceeds Accelerated Death Benefits Public Safety Officer Killed in the Line of Duty Partnership Income S Corporation Income RecoveriesItemized Deduction Recoveries Rents from Personal Property RepaymentsMethod 1. Amend tax Method 2. Amend tax RoyaltiesDepletion. Amend tax Coal and iron ore. Amend tax Sale of property interest. Amend tax Part of future production sold. Amend tax Unemployment BenefitsTypes of unemployment compensation. Amend tax Governmental program. Amend tax Repayment of unemployment compensation. Amend tax Tax withholding. Amend tax Repayment of benefits. Amend tax Welfare and Other Public Assistance Benefits Other IncomeEmotional distress. Amend tax Deduction for costs involved in unlawful discrimination suits. Amend tax Energy conservation measure. Amend tax Dwelling unit. Amend tax Current income required to be distributed. Amend tax Current income not required to be distributed. Amend tax How to report. Amend tax Losses. Amend tax Grantor trust. Amend tax Nonemployee compensation. Amend tax Corporate director. Amend tax Personal representatives. Amend tax Manager of trade or business for bankruptcy estate. Amend tax Notary public. Amend tax Election precinct official. Amend tax Difficulty-of-care payments. Amend tax Maintaining space in home. Amend tax Reporting taxable payments. Amend tax Lotteries and raffles. Amend tax Form W-2G. Amend tax Reporting winnings and recordkeeping. Amend tax Inherited pension or IRA. Amend tax Employee awards or bonuses. Amend tax Pulitzer, Nobel, and similar prizes. Amend tax Payment for services. Amend tax VA payments. Amend tax Prizes. Amend tax Strike and lockout benefits. Amend tax Introduction You must include on your return all items of income you receive in the form of money, property, and services unless the tax law states that you do not include them. Amend tax Some items, however, are only partly excluded from income. Amend tax This chapter discusses many kinds of income and explains whether they are taxable or nontaxable. Amend tax Income that is taxable must be reported on your tax return and is subject to tax. Amend tax Income that is nontaxable may have to be shown on your tax return but is not taxable. Amend tax This chapter begins with discussions of the following income items. Amend tax Bartering. Amend tax Canceled debts. Amend tax Sales parties at which you are the host or hostess. Amend tax Life insurance proceeds. Amend tax Partnership income. Amend tax S Corporation income. Amend tax Recoveries (including state income tax refunds). Amend tax Rents from personal property. Amend tax Repayments. Amend tax Royalties. Amend tax Unemployment benefits. Amend tax Welfare and other public assistance benefits. Amend tax These discussions are followed by brief discussions of other income items. Amend tax Useful Items - You may want to see: Publication 525 Taxable and Nontaxable Income 544 Sales and Other Dispositions of Assets 4681 Canceled Debts, Foreclosures, Repossessions, and Abandonments Bartering Bartering is an exchange of property or services. Amend tax You must include in your income, at the time received, the fair market value of property or services you receive in bartering. Amend tax If you exchange services with another person and you both have agreed ahead of time on the value of the services, that value will be accepted as fair market value unless the value can be shown to be otherwise. Amend tax Generally, you report this income on Schedule C (Form 1040), Profit or Loss From Business, or Schedule C-EZ (Form 1040), Net Profit From Business. Amend tax However, if the barter involves an exchange of something other than services, such as in Example 3 below, you may have to use another form or schedule instead. Amend tax Example 1. Amend tax You are a self-employed attorney who performs legal services for a client, a small corporation. Amend tax The corporation gives you shares of its stock as payment for your services. Amend tax You must include the fair market value of the shares in your income on Schedule C (Form 1040) or Schedule C-EZ (Form 1040) in the year you receive them. Amend tax Example 2. Amend tax You are self-employed and a member of a barter club. Amend tax The club uses “credit units” as a means of exchange. Amend tax It adds credit units to your account for goods or services you provide to members, which you can use to purchase goods or services offered by other members of the barter club. Amend tax The club subtracts credit units from your account when you receive goods or services from other members. Amend tax You must include in your income the value of the credit units that are added to your account, even though you may not actually receive goods or services from other members until a later tax year. Amend tax Example 3. Amend tax You own a small apartment building. Amend tax In return for 6 months rent-free use of an apartment, an artist gives you a work of art she created. Amend tax You must report as rental income on Schedule E (Form 1040), Supplemental Income and Loss, the fair market value of the artwork, and the artist must report as income on Schedule C (Form 1040) or Schedule C-EZ (Form 1040) the fair rental value of the apartment. Amend tax Form 1099-B from barter exchange. Amend tax   If you exchanged property or services through a barter exchange, Form 1099-B, Proceeds From Broker and Barter Exchange Transactions, or a similar statement from the barter exchange should be sent to you by February 18, 2014. Amend tax It should show the value of cash, property, services, credits, or scrip you received from exchanges during 2013. Amend tax The IRS also will receive a copy of Form 1099-B. Amend tax Canceled Debts In most cases, if a debt you owe is canceled or forgiven, other than as a gift or bequest, you must include the canceled amount in your income. Amend tax You have no income from the canceled debt if it is intended as a gift to you. Amend tax A debt includes any indebtedness for which you are liable or which attaches to property you hold. Amend tax If the debt is a nonbusiness debt, report the canceled amount on Form 1040, line 21. Amend tax If it is a business debt, report the amount on Schedule C (Form 1040) or Schedule C-EZ (Form 1040) (or on Schedule F (Form 1040), Profit or Loss From Farming, if the debt is farm debt and you are a farmer). Amend tax Form 1099-C. Amend tax   If a Federal Government agency, financial institution, or credit union cancels or forgives a debt you owe of $600 or more, you will receive a Form 1099-C, Cancellation of Debt. Amend tax The amount of the canceled debt is shown in box 2. Amend tax Interest included in canceled debt. Amend tax   If any interest is forgiven and included in the amount of canceled debt in box 2, the amount of interest also will be shown in box 3. Amend tax Whether or not you must include the interest portion of the canceled debt in your income depends on whether the interest would be deductible when you paid it. Amend tax See Deductible debt under Exceptions, later. Amend tax   If the interest would not be deductible (such as interest on a personal loan), include in your income the amount from Form 1099-C, box 2. Amend tax If the interest would be deductible (such as on a business loan), include in your income the net amount of the canceled debt (the amount shown in box 2 less the interest amount shown in box 3). Amend tax Discounted mortgage loan. Amend tax   If your financial institution offers a discount for the early payment of your mortgage loan, the amount of the discount is canceled debt. Amend tax You must include the canceled amount in your income. Amend tax Mortgage relief upon sale or other disposition. Amend tax   If you are personally liable for a mortgage (recourse debt), and you are relieved of the mortgage when you dispose of the property, you may realize gain or loss up to the fair market value of the property. Amend tax To the extent the mortgage discharge exceeds the fair market value of the property, it is income from discharge of indebtedness unless it qualifies for exclusion under Excluded debt , later. Amend tax Report any income from discharge of indebtedness on nonbusiness debt that does not qualify for exclusion as other income on Form 1040, line 21. Amend tax    You may be able to exclude part of the mortgage relief on your principal residence. Amend tax See Excluded debt, later. Amend tax   If you are not personally liable for a mortgage (nonrecourse debt), and you are relieved of the mortgage when you dispose of the property (such as through foreclosure), that relief is included in the amount you realize. Amend tax You may have a taxable gain if the amount you realize exceeds your adjusted basis in the property. Amend tax Report any gain on nonbusiness property as a capital gain. Amend tax   See Publication 4681 for more information. Amend tax Stockholder debt. Amend tax   If you are a stockholder in a corporation and the corporation cancels or forgives your debt to it, the canceled debt is a constructive distribution that is generally dividend income to you. Amend tax For more information, see Publication 542, Corporations. Amend tax   If you are a stockholder in a corporation and you cancel a debt owed to you by the corporation, you generally do not realize income. Amend tax This is because the canceled debt is considered as a contribution to the capital of the corporation equal to the amount of debt principal that you canceled. Amend tax Repayment of canceled debt. Amend tax   If you included a canceled amount in your income and later pay the debt, you may be able to file a claim for refund for the year the amount was included in income. Amend tax You can file a claim on Form 1040X if the statute of limitations for filing a claim is still open. Amend tax The statute of limitations generally does not end until 3 years after the due date of your original return. Amend tax Exceptions There are several exceptions to the inclusion of canceled debt in income. Amend tax These are explained next. Amend tax Student loans. Amend tax   Certain student loans contain a provision that all or part of the debt incurred to attend the qualified educational institution will be canceled if you work for a certain period of time in certain professions for any of a broad class of employers. Amend tax   You do not have income if your student loan is canceled after you agreed to this provision and then performed the services required. Amend tax To qualify, the loan must have been made by: The Federal Government, a state or local government, or an instrumentality, agency, or subdivision thereof, A tax-exempt public benefit corporation that has assumed control of a state, county, or municipal hospital, and whose employees are considered public employees under state law, or An educational institution: Under an agreement with an entity described in (1) or (2) that provided the funds to the institution to make the loan, or As part of a program of the institution designed to encourage its students to serve in occupations with unmet needs or in areas with unmet needs and under which the services provided by the students (or former students) are for or under the direction of a governmental unit or a tax-exempt organization described in section 501(c)(3). Amend tax   A loan to refinance a qualified student loan also will qualify if it was made by an educational institution or a qualified tax-exempt organization under its program designed as described in (3)(b) above. Amend tax Education loan repayment assistance. Amend tax   Education loan repayments made to you by the National Health Service Corps Loan Repayment Program (NHSC Loan Repayment Program), a state education loan repayment program eligible for funds under the Public Health Service Act, or any other state loan repayment or loan forgiveness program that is intended to provide for the increased availability of health services in underserved or health professional shortage areas are not taxable. Amend tax    The provision relating to the “other state loan repayment or loan forgiveness program” was added to this exclusion for amounts received in tax years beginning after December 31, 2008. Amend tax If you included these amounts in income in 2010, 2011, or 2012, you should file an amended tax return to exclude this income. Amend tax See Form 1040X and its instructions for details on filing. Amend tax Deductible debt. Amend tax   You do not have income from the cancellation of a debt if your payment of the debt would be deductible. Amend tax This exception applies only if you use the cash method of accounting. Amend tax For more information, see chapter 5 of Publication 334, Tax Guide for Small Business. Amend tax Price reduced after purchase. Amend tax   In most cases, if the seller reduces the amount of debt you owe for property you purchased, you do not have income from the reduction. Amend tax The reduction of the debt is treated as a purchase price adjustment and reduces your basis in the property. Amend tax Excluded debt. Amend tax   Do not include a canceled debt in your gross income in the following situations. Amend tax The debt is canceled in a bankruptcy case under title 11 of the U. Amend tax S. Amend tax Code. Amend tax See Publication 908, Bankruptcy Tax Guide. Amend tax The debt is canceled when you are insolvent. Amend tax However, you cannot exclude any amount of canceled debt that is more than the amount by which you are insolvent. Amend tax See Publication 908. Amend tax The debt is qualified farm debt and is canceled by a qualified person. Amend tax See chapter 3 of Publication 225, Farmer's Tax Guide. Amend tax The debt is qualified real property business debt. Amend tax See chapter 5 of Publication 334. Amend tax The cancellation is intended as a gift. Amend tax The debt is qualified principal residence indebtedness. Amend tax See Publication 525 for additional information. Amend tax Host or Hostess If you host a party or event at which sales are made, any gift or gratuity you receive for giving the event is a payment for helping a direct seller make sales. Amend tax You must report this item as income at its fair market value. Amend tax Your out-of-pocket party expenses are subject to the 50% limit for meal and entertainment expenses. Amend tax These expenses are deductible as miscellaneous itemized deductions subject to the 2%-of-AGI limit on Schedule A (Form 1040), but only up to the amount of income you receive for giving the party. Amend tax For more information about the 50% limit for meal and entertainment expenses, see chapter 26. Amend tax Life Insurance Proceeds Life insurance proceeds paid to you because of the death of the insured person are not taxable unless the policy was turned over to you for a price. Amend tax This is true even if the proceeds were paid under an accident or health insurance policy or an endowment contract. Amend tax However, interest income received as a result of life insurance proceeds may be taxable. Amend tax Proceeds not received in installments. Amend tax   If death benefits are paid to you in a lump sum or other than at regular intervals, include in your income only the benefits that are more than the amount payable to you at the time of the insured person's death. Amend tax If the benefit payable at death is not specified, you include in your income the benefit payments that are more than the present value of the payments at the time of death. Amend tax Proceeds received in installments. Amend tax   If you receive life insurance proceeds in installments, you can exclude part of each installment from your income. Amend tax   To determine the excluded part, divide the amount held by the insurance company (generally the total lump sum payable at the death of the insured person) by the number of installments to be paid. Amend tax Include anything over this excluded part in your income as interest. Amend tax Surviving spouse. Amend tax   If your spouse died before October 23, 1986, and insurance proceeds paid to you because of the death of your spouse are received in installments, you can exclude up to $1,000 a year of the interest included in the installments. Amend tax If you remarry, you can continue to take the exclusion. Amend tax Surrender of policy for cash. Amend tax   If you surrender a life insurance policy for cash, you must include in income any proceeds that are more than the cost of the life insurance policy. Amend tax In most cases, your cost (or investment in the contract) is the total of premiums that you paid for the life insurance policy, less any refunded premiums, rebates, dividends, or unrepaid loans that were not included in your income. Amend tax    You should receive a Form 1099-R showing the total proceeds and the taxable part. Amend tax Report these amounts on lines 16a and 16b of Form 1040 or lines 12a and 12b of Form 1040A. Amend tax More information. Amend tax   For more information, see Life Insurance Proceeds in Publication 525. Amend tax Endowment Contract Proceeds An endowment contract is a policy under which you are paid a specified amount of money on a certain date unless you die before that date, in which case, the money is paid to your designated beneficiary. Amend tax Endowment proceeds paid in a lump sum to you at maturity are taxable only if the proceeds are more than the cost of the policy. Amend tax To determine your cost, subtract any amount that you previously received under the contract and excluded from your income from the total premiums (or other consideration) paid for the contract. Amend tax Include the part of the lump sum payment that is more than your cost in your income. Amend tax Accelerated Death Benefits Certain amounts paid as accelerated death benefits under a life insurance contract or viatical settlement before the insured's death are excluded from income if the insured is terminally or chronically ill. Amend tax Viatical settlement. Amend tax   This is the sale or assignment of any part of the death benefit under a life insurance contract to a viatical settlement provider. Amend tax A viatical settlement provider is a person who regularly engages in the business of buying or taking assignment of life insurance contracts on the lives of insured individuals who are terminally or chronically ill and who meets the requirements of section 101(g)(2)(B) of the Internal Revenue Code. Amend tax Exclusion for terminal illness. Amend tax    Accelerated death benefits are fully excludable if the insured is a terminally ill individual. Amend tax This is a person who has been certified by a physician as having an illness or physical condition that can reasonably be expected to result in death within 24 months from the date of the certification. Amend tax Exclusion for chronic illness. Amend tax    If the insured is a chronically ill individual who is not terminally ill, accelerated death benefits paid on the basis of costs incurred for qualified long-term care services are fully excludable. Amend tax Accelerated death benefits paid on a per diem or other periodic basis are excludable up to a limit. Amend tax This limit applies to the total of the accelerated death benefits and any periodic payments received from long-term care insurance contracts. Amend tax For information on the limit and the definitions of chronically ill individual, qualified long-term care services, and long-term care insurance contracts, see Long-Term Care Insurance Contracts under Sickness and Injury Benefits in Publication 525. Amend tax Exception. Amend tax   The exclusion does not apply to any amount paid to a person (other than the insured) who has an insurable interest in the life of the insured because the insured: Is a director, officer, or employee of the person, or Has a financial interest in the person's business. Amend tax Form 8853. Amend tax   To claim an exclusion for accelerated death benefits made on a per diem or other periodic basis, you must file Form 8853, Archer MSAs and Long-Term Care Insurance Contracts, with your return. Amend tax You do not have to file Form 8853 to exclude accelerated death benefits paid on the basis of actual expenses incurred. Amend tax Public Safety Officer Killed in the Line of Duty If you are a survivor of a public safety officer who was killed in the line of duty, you may be able to exclude from income certain amounts you receive. Amend tax For this purpose, the term public safety officer includes law enforcement officers, firefighters, chaplains, and rescue squad and ambulance crew members. Amend tax For more information, see Publication 559, Survivors, Executors, and Administrators. Amend tax Partnership Income A partnership generally is not a taxable entity. Amend tax The income, gains, losses, deductions, and credits of a partnership are passed through to the partners based on each partner's distributive share of these items. Amend tax Schedule K-1 (Form 1065). Amend tax    Although a partnership generally pays no tax, it must file an information return on Form 1065, U. Amend tax S. Amend tax Return of Partnership Income, and send Schedule K-1 (Form 1065) to each partner. Amend tax In addition, the partnership will send each partner a copy of the Partner's Instructions for Schedule K-1 (Form 1065) to help each partner report his or her share of the partnership's income, deductions, credits, and tax preference items. Amend tax Keep Schedule K-1 (Form 1065) for your records. Amend tax Do not attach it to your Form 1040, unless you are specifically required to do so. Amend tax For more information on partnerships, see Publication 541, Partnerships. Amend tax Qualified joint venture. Amend tax   If you and your spouse each materially participate as the only members of a jointly owned and operated business, and you file a joint return for the tax year, you can make a joint election to be treated as a qualified joint venture instead of a partnership. Amend tax To make this election, you must divide all items of income, gain, loss, deduction, and credit attributable to the business between you and your spouse in accordance with your respective interests in the venture. Amend tax For further information on how to make the election and which schedule(s) to file, see the instructions for your individual tax return. Amend tax S Corporation Income In most cases, an S corporation does not pay tax on its income. Amend tax Instead, the income, losses, deductions, and credits of the corporation are passed through to the shareholders based on each shareholder's pro rata share. Amend tax Schedule K-1 (Form 1120S). Amend tax   An S corporation must file a return on Form 1120S, U. Amend tax S. Amend tax Income Tax Return for an S Corporation, and send Schedule K-1 (Form 1120S) to each shareholder. Amend tax In addition, the S corporation will send each shareholder a copy of the Shareholder's Instructions for Schedule K-1 (Form 1120S) to help each shareholder report his or her share of the S corporation's income, losses, credits, and deductions. Amend tax Keep Schedule K-1 (Form 1120S) for your records. Amend tax Do not attach it to your Form 1040, unless you are specifically required to do so. Amend tax For more information on S corporations and their shareholders, see the Instructions for Form 1120S. Amend tax Recoveries A recovery is a return of an amount you deducted or took a credit for in an earlier year. Amend tax The most common recoveries are refunds, reimbursements, and rebates of deductions itemized on Schedule A (Form 1040). Amend tax You also may have recoveries of non-itemized deductions (such as payments on previously deducted bad debts) and recoveries of items for which you previously claimed a tax credit. Amend tax Tax benefit rule. Amend tax   You must include a recovery in your income in the year you receive it up to the amount by which the deduction or credit you took for the recovered amount reduced your tax in the earlier year. Amend tax For this purpose, any increase to an amount carried over to the current year that resulted from the deduction or credit is considered to have reduced your tax in the earlier year. Amend tax For more information, see Publication 525. Amend tax Federal income tax refund. Amend tax   Refunds of federal income taxes are not included in your income because they are never allowed as a deduction from income. Amend tax State tax refund. Amend tax   If you received a state or local income tax refund (or credit or offset) in 2013, you generally must include it in income if you deducted the tax in an earlier year. Amend tax The payer should send Form 1099-G, Certain Government Payments, to you by January 31, 2014. Amend tax The IRS also will receive a copy of the Form 1099-G. Amend tax If you file Form 1040, use the State and Local Income Tax Refund Worksheet in the 2013 Form 1040 instructions for line 10 to figure the amount (if any) to include in your income. Amend tax See Publication 525 for when you must use another worksheet. Amend tax   If you could choose to deduct for a tax year either: State and local income taxes, or State and local general sales taxes, then the maximum refund that you may have to include in income is limited to the excess of the tax you chose to deduct for that year over the tax you did not choose to deduct for that year. Amend tax For examples, see Publication 525. Amend tax Mortgage interest refund. Amend tax    If you received a refund or credit in 2013 of mortgage interest paid in an earlier year, the amount should be shown in box 3 of your Form 1098, Mortgage Interest Statement. Amend tax Do not subtract the refund amount from the interest you paid in 2013. Amend tax You may have to include it in your income under the rules explained in the following discussions. Amend tax Interest on recovery. Amend tax   Interest on any of the amounts you recover must be reported as interest income in the year received. Amend tax For example, report any interest you received on state or local income tax refunds on Form 1040, line 8a. Amend tax Recovery and expense in same year. Amend tax   If the refund or other recovery and the expense occur in the same year, the recovery reduces the deduction or credit and is not reported as income. Amend tax Recovery for 2 or more years. Amend tax   If you receive a refund or other recovery that is for amounts you paid in 2 or more separate years, you must allocate, on a pro rata basis, the recovered amount between the years in which you paid it. Amend tax This allocation is necessary to determine the amount of recovery from any earlier years and to determine the amount, if any, of your allowable deduction for this item for the current year. Amend tax For information on how to compute the allocation, see Recoveries in Publication 525. Amend tax Itemized Deduction Recoveries If you recover any amount that you deducted in an earlier year on Schedule A (Form 1040), you generally must include the full amount of the recovery in your income in the year you receive it. Amend tax Where to report. Amend tax   Enter your state or local income tax refund on Form 1040, line 10, and the total of all other recoveries as other income on Form 1040, line 21. Amend tax You cannot use Form 1040A or Form 1040EZ. Amend tax Standard deduction limit. Amend tax   You generally are allowed to claim the standard deduction if you do not itemize your deductions. Amend tax Only your itemized deductions that are more than your standard deduction are subject to the recovery rule (unless you are required to itemize your deductions). Amend tax If your total deductions on the earlier year return were not more than your income for that year, include in your income this year the lesser of: Your recoveries, or The amount by which your itemized deductions exceeded the standard deduction. Amend tax Example. Amend tax For 2012, you filed a joint return. Amend tax Your taxable income was $60,000 and you were not entitled to any tax credits. Amend tax Your standard deduction was $11,900, and you had itemized deductions of $14,000. Amend tax In 2013, you received the following recoveries for amounts deducted on your 2012 return: Medical expenses $200 State and local income tax refund 400 Refund of mortgage interest 325 Total recoveries $925 None of the recoveries were more than the deductions taken for 2012. Amend tax The difference between the state and local income tax you deducted and your local general sales tax was more than $400. Amend tax Your total recoveries are less than the amount by which your itemized deductions exceeded the standard deduction ($14,000 − 11,900 = $2,100), so you must include your total recoveries in your income for 2013. Amend tax Report the state and local income tax refund of $400 on Form 1040, line 10, and the balance of your recoveries, $525, on Form 1040, line 21. Amend tax Standard deduction for earlier years. Amend tax   To determine if amounts recovered in 2013 must be included in your income, you must know the standard deduction for your filing status for the year the deduction was claimed. Amend tax Look in the instructions for your tax return from prior years to locate the standard deduction for the filing status for that prior year. Amend tax Example. Amend tax You filed a joint return on Form 1040 for 2012 with taxable income of $45,000. Amend tax Your itemized deductions were $12,350. Amend tax The standard deduction that you could have claimed was $11,900. Amend tax In 2013, you recovered $2,100 of your 2012 itemized deductions. Amend tax None of the recoveries were more than the actual deductions for 2012. Amend tax Include $450 of the recoveries in your 2013 income. Amend tax This is the smaller of your recoveries ($2,100) or the amount by which your itemized deductions were more than the standard deduction ($12,350 − $11,900 = $450). Amend tax Recovery limited to deduction. Amend tax   You do not include in your income any amount of your recovery that is more than the amount you deducted in the earlier year. Amend tax The amount you include in your income is limited to the smaller of: The amount deducted on Schedule A (Form 1040), or The amount recovered. Amend tax Example. Amend tax During 2012 you paid $1,700 for medical expenses. Amend tax From this amount you subtracted $1,500, which was 7. Amend tax 5% of your adjusted gross income. Amend tax Your actual medical expense deduction was $200. Amend tax In 2013, you received a $500 reimbursement from your medical insurance for your 2012 expenses. Amend tax The only amount of the $500 reimbursement that must be included in your income for 2013 is $200—the amount actually deducted. Amend tax Other recoveries. Amend tax   See Recoveries in Publication 525 if: You have recoveries of items other than itemized deductions, or You received a recovery for an item for which you claimed a tax credit (other than investment credit or foreign tax credit) in a prior year. Amend tax Rents from Personal Property If you rent out personal property, such as equipment or vehicles, how you report your income and expenses is in most cases determined by: Whether or not the rental activity is a business, and Whether or not the rental activity is conducted for profit. Amend tax In most cases, if your primary purpose is income or profit and you are involved in the rental activity with continuity and regularity, your rental activity is a business. Amend tax See Publication 535, Business Expenses, for details on deducting expenses for both business and not-for-profit activities. Amend tax Reporting business income and expenses. Amend tax    If you are in the business of renting personal property, report your income and expenses on Schedule C or Schedule C-EZ (Form 1040). Amend tax The form instructions have information on how to complete them. Amend tax Reporting nonbusiness income. Amend tax   If you are not in the business of renting personal property, report your rental income on Form 1040, line 21. Amend tax List the type and amount of the income on the dotted line next to line 21. Amend tax Reporting nonbusiness expenses. Amend tax   If you rent personal property for profit, include your rental expenses in the total amount you enter on Form 1040, line 36. Amend tax Also enter the amount and “PPR” on the dotted line next to line 36. Amend tax   If you do not rent personal property for profit, your deductions are limited and you cannot report a loss to offset other income. Amend tax See Activity not for profit , under Other Income, later. Amend tax Repayments If you had to repay an amount that you included in your income in an earlier year, you may be able to deduct the amount repaid from your income for the year in which you repaid it. Amend tax Or, if the amount you repaid is more than $3,000, you may be able to take a credit against your tax for the year in which you repaid it. Amend tax Generally, you can claim a deduction or credit only if the repayment qualifies as an expense or loss incurred in your trade or business or in a for-profit transaction. Amend tax Type of deduction. Amend tax   The type of deduction you are allowed in the year of repayment depends on the type of income you included in the earlier year. Amend tax You generally deduct the repayment on the same form or schedule on which you previously reported it as income. Amend tax For example, if you reported it as self-employment income, deduct it as a business expense on Schedule C or Schedule C-EZ (Form 1040) or Schedule F (Form 1040). Amend tax If you reported it as a capital gain, deduct it as a capital loss as explained in the Instructions for Schedule D (Form 1040). Amend tax If you reported it as wages, unemployment compensation, or other nonbusiness income, deduct it as a miscellaneous itemized deduction on Schedule A (Form 1040). Amend tax Repaid social security benefits. Amend tax   If you repaid social security benefits or equivalent railroad retirement benefits, see Repayment of benefits in chapter 11. Amend tax Repayment of $3,000 or less. Amend tax   If the amount you repaid was $3,000 or less, deduct it from your income in the year you repaid it. Amend tax If you must deduct it as a miscellaneous itemized deduction, enter it on Schedule A (Form 1040), line 23. Amend tax Repayment over $3,000. Amend tax   If the amount you repaid was more than $3,000, you can deduct the repayment (as explained under Type of deduction , earlier). Amend tax However, you can choose instead to take a tax credit for the year of repayment if you included the income under a claim of right. Amend tax This means that at the time you included the income, it appeared that you had an unrestricted right to it. Amend tax If you qualify for this choice, figure your tax under both methods and compare the results. Amend tax Use the method (deduction or credit) that results in less tax. Amend tax When determining whether the amount you repaid was more or less than $3,000, consider the total amount being repaid on the return. Amend tax Each instance of repayment is not considered separately. Amend tax Method 1. Amend tax   Figure your tax for 2013 claiming a deduction for the repaid amount. Amend tax If you must deduct it as a miscellaneous itemized deduction, enter it on Schedule A (Form 1040), line 28. Amend tax Method 2. Amend tax   Figure your tax for 2013 claiming a credit for the repaid amount. Amend tax Follow these steps. Amend tax Figure your tax for 2013 without deducting the repaid amount. Amend tax Refigure your tax from the earlier year without including in income the amount you repaid in 2013. Amend tax Subtract the tax in (2) from the tax shown on your return for the earlier year. Amend tax This is the credit. Amend tax Subtract the answer in (3) from the tax for 2013 figured without the deduction (Step 1). Amend tax   If method 1 results in less tax, deduct the amount repaid. Amend tax If method 2 results in less tax, claim the credit figured in (3) above on Form 1040, line 71, by adding the amount of the credit to any other credits on this line, and entering “I. Amend tax R. Amend tax C. Amend tax 1341” in the column to the right of line 71. Amend tax   An example of this computation can be found in Publication 525. Amend tax Repaid wages subject to social security and Medicare taxes. Amend tax   If you had to repay an amount that you included in your wages or compensation in an earlier year on which social security, Medicare, or tier 1 RRTA taxes were paid, ask your employer to refund the excess amount to you. Amend tax If the employer refuses to refund the taxes, ask for a statement indicating the amount of the overcollection to support your claim. Amend tax File a claim for refund using Form 843, Claim for Refund and Request for Abatement. Amend tax Repaid wages subject to Additional Medicare Tax. Amend tax   Employers cannot make an adjustment or file a claim for refund for Additional Medicare Tax withholding when there is a repayment of wages received by an employee in a prior year because the employee determines liability for Additional Medicare Tax on the employee's income tax return for the prior year. Amend tax If you had to repay an amount that you included in your wages or compensation in an earlier year, and on which Additional Medicare Tax was paid, you may be able to recover the Additional Medicare Tax paid on the amount. Amend tax To recover Additional Medicare Tax on the repaid wages or compensation, you must file Form 1040X, Amended U. Amend tax S. Amend tax Individual Income Tax Return, for the prior year in which the wages or compensation were originally received. Amend tax See the Instructions for Form 1040X. Amend tax Royalties Royalties from copyrights, patents, and oil, gas, and mineral properties are taxable as ordinary income. Amend tax In most cases you report royalties in Part I of Schedule E (Form 1040). Amend tax However, if you hold an operating oil, gas, or mineral interest or are in business as a self-employed writer, inventor, artist, etc. Amend tax , report your income and expenses on Schedule C or Schedule C-EZ (Form 1040). Amend tax Copyrights and patents. Amend tax   Royalties from copyrights on literary, musical, or artistic works, and similar property, or from patents on inventions, are amounts paid to you for the right to use your work over a specified period of time. Amend tax Royalties generally are based on the number of units sold, such as the number of books, tickets to a performance, or machines sold. Amend tax Oil, gas, and minerals. Amend tax   Royalty income from oil, gas, and mineral properties is the amount you receive when natural resources are extracted from your property. Amend tax The royalties are based on units, such as barrels, tons, etc. Amend tax , and are paid to you by a person or company who leases the property from you. Amend tax Depletion. Amend tax   If you are the owner of an economic interest in mineral deposits or oil and gas wells, you can recover your investment through the depletion allowance. Amend tax For information on this subject, see chapter 9 of Publication 535. Amend tax Coal and iron ore. Amend tax   Under certain circumstances, you can treat amounts you receive from the disposal of coal and iron ore as payments from the sale of a capital asset, rather than as royalty income. Amend tax For information about gain or loss from the sale of coal and iron ore, see Publication 544. Amend tax Sale of property interest. Amend tax   If you sell your complete interest in oil, gas, or mineral rights, the amount you receive is considered payment for the sale of property used in a trade or business under section 1231, not royalty income. Amend tax Under certain circumstances, the sale is subject to capital gain or loss treatment as explained in the Instructions for Schedule D (Form 1040). Amend tax For more information on selling section 1231 property, see chapter 3 of Publication 544. Amend tax   If you retain a royalty, an overriding royalty, or a net profit interest in a mineral property for the life of the property, you have made a lease or a sublease, and any cash you receive for the assignment of other interests in the property is ordinary income subject to a depletion allowance. Amend tax Part of future production sold. Amend tax   If you own mineral property but sell part of the future production, in most cases you treat the money you receive from the buyer at the time of the sale as a loan from the buyer. Amend tax Do not include it in your income or take depletion based on it. Amend tax   When production begins, you include all the proceeds in your income, deduct all the production expenses, and deduct depletion from that amount to arrive at your taxable income from the property. Amend tax Unemployment Benefits The tax treatment of unemployment benefits you receive depends on the type of program paying the benefits. Amend tax Unemployment compensation. Amend tax   You must include in income all unemployment compensation you receive. Amend tax You should receive a Form 1099-G showing in box 1 the total unemployment compensation paid to you. Amend tax In most cases, you enter unemployment compensation on line 19 of Form 1040, line 13 of Form 1040A, or line 3 of Form 1040EZ. Amend tax Types of unemployment compensation. Amend tax   Unemployment compensation generally includes any amount received under an unemployment compensation law of the United States or of a state. Amend tax It includes the following benefits. Amend tax Benefits paid by a state or the District of Columbia from the Federal Unemployment Trust Fund. Amend tax State unemployment insurance benefits. Amend tax Railroad unemployment compensation benefits. Amend tax Disability payments from a government program paid as a substitute for unemployment compensation. Amend tax (Amounts received as workers' compensation for injuries or illness are not unemployment compensation. Amend tax See chapter 5 for more information. Amend tax ) Trade readjustment allowances under the Trade Act of 1974. Amend tax Unemployment assistance under the Disaster Relief and Emergency Assistance Act. Amend tax Unemployment assistance under the Airline Deregulation Act of 1974 Program. Amend tax Governmental program. Amend tax   If you contribute to a governmental unemployment compensation program and your contributions are not deductible, amounts you receive under the program are not included as unemployment compensation until you recover your contributions. Amend tax If you deducted all of your contributions to the program, the entire amount you receive under the program is included in your income. Amend tax Repayment of unemployment compensation. Amend tax   If you repaid in 2013 unemployment compensation you received in 2013, subtract the amount you repaid from the total amount you received and enter the difference on line 19 of Form 1040, line 13 of Form 1040A, or line 3 of Form 1040EZ. Amend tax On the dotted line next to your entry enter “Repaid” and the amount you repaid. Amend tax If you repaid unemployment compensation in 2013 that you included in income in an earlier year, you can deduct the amount repaid on Schedule A (Form 1040), line 23, if you itemize deductions. Amend tax If the amount is more than $3,000, see Repayments , earlier. Amend tax Tax withholding. Amend tax   You can choose to have federal income tax withheld from your unemployment compensation. Amend tax To make this choice, complete Form W-4V, Voluntary Withholding Request, and give it to the paying office. Amend tax Tax will be withheld at 10% of your payment. Amend tax    If you do not choose to have tax withheld from your unemployment compensation, you may be liable for estimated tax. Amend tax If you do not pay enough tax, either through withholding or estimated tax, or a combination of both, you may have to pay a penalty. Amend tax For more information on estimated tax, see chapter 4. Amend tax Supplemental unemployment benefits. Amend tax   Benefits received from an employer-financed fund (to which the employees did not contribute) are not unemployment compensation. Amend tax They are taxable as wages and are subject to withholding for income tax. Amend tax They may be subject to social security and Medicare taxes. Amend tax For more information, see Supplemental Unemployment Benefits in section 5 of Publication 15-A, Employer's Supplemental Tax Guide. Amend tax Report these payments on line 7 of Form 1040 or Form 1040A or on line 1 of Form 1040EZ. Amend tax Repayment of benefits. Amend tax   You may have to repay some of your supplemental unemployment benefits to qualify for trade readjustment allowances under the Trade Act of 1974. Amend tax If you repay supplemental unemployment benefits in the same year you receive them, reduce the total benefits by the amount you repay. Amend tax If you repay the benefits in a later year, you must include the full amount of the benefits received in your income for the year you received them. Amend tax   Deduct the repayment in the later year as an adjustment to gross income on Form 1040. Amend tax (You cannot use Form 1040A or Form 1040EZ. Amend tax ) Include the repayment on Form 1040, line 36, and enter “Sub-Pay TRA” and the amount on the dotted line next to line 36. Amend tax If the amount you repay in a later year is more than $3,000, you may be able to take a credit against your tax for the later year instead of deducting the amount repaid. Amend tax For more information on this, see Repayments , earlier. Amend tax Private unemployment fund. Amend tax   Unemployment benefit payments from a private (nonunion) fund to which you voluntarily contribute are taxable only if the amounts you receive are more than your total payments into the fund. Amend tax Report the taxable amount on Form 1040, line 21. Amend tax Payments by a union. Amend tax   Benefits paid to you as an unemployed member of a union from regular union dues are included in your income on Form 1040, line 21. Amend tax However, if you contribute to a special union fund and your payments to the fund are not deductible, the unemployment benefits you receive from the fund are includible in your income only to the extent they are more than your contributions. Amend tax Guaranteed annual wage. Amend tax   Payments you receive from your employer during periods of unemployment, under a union agreement that guarantees you full pay during the year, are taxable as wages. Amend tax Include them on line 7 of Form 1040 or Form 1040A or on line 1 of Form 1040EZ. Amend tax State employees. Amend tax   Payments similar to a state's unemployment compensation may be made by the state to its employees who are not covered by the state's unemployment compensation law. Amend tax Although the payments are fully taxable, do not report them as unemployment compensation. Amend tax Report these payments on Form 1040, line 21. Amend tax Welfare and Other Public Assistance Benefits Do not include in your income governmental benefit payments from a public welfare fund based upon need, such as payments to blind individuals under a state public assistance law. Amend tax Payments from a state fund for the victims of crime should not be included in the victims' incomes if they are in the nature of welfare payments. Amend tax Do not deduct medical expenses that are reimbursed by such a fund. Amend tax You must include in your income any welfare payments that are compensation for services or that are obtained fraudulently. Amend tax Reemployment Trade Adjustment Assistance (RTAA) payments. Amend tax   RTAA payments received from a state must be included in your income. Amend tax The state must send you Form 1099-G to advise you of the amount you should include in income. Amend tax The amount should be reported on Form 1040, line 21. Amend tax Persons with disabilities. Amend tax   If you have a disability, you must include in income compensation you receive for services you perform unless the compensation is otherwise excluded. Amend tax However, you do not include in income the value of goods, services, and cash that you receive, not in return for your services, but for your training and rehabilitation because you have a disability. Amend tax Excludable amounts include payments for transportation and attendant care, such as interpreter services for the deaf, reader services for the blind, and services to help individuals with an intellectual disability do their work. Amend tax Disaster relief grants. Amend tax    Do not include post-disaster grants received under the Robert T. Amend tax Stafford Disaster Relief and Emergency Assistance Act in your income if the grant payments are made to help you meet necessary expenses or serious needs for medical, dental, housing, personal property, transportation, child care, or funeral expenses. Amend tax Do not deduct casualty losses or medical expenses that are specifically reimbursed by these disaster relief grants. Amend tax If you have deducted a casualty loss for the loss of your personal residence and you later receive a disaster relief grant for the loss of the same residence, you may have to include part or all of the grant in your taxable income. Amend tax See Recoveries , earlier. Amend tax Unemployment assistance payments under the Act are taxable unemployment compensation. Amend tax See Unemployment compensation under Unemployment Benefits, earlier. Amend tax Disaster relief payments. Amend tax   You can exclude from income any amount you receive that is a qualified disaster relief payment. Amend tax A qualified disaster relief payment is an amount paid to you: To reimburse or pay reasonable and necessary personal, family, living, or funeral expenses that result from a qualified disaster; To reimburse or pay reasonable and necessary expenses incurred for the repair or rehabilitation of your home or repair or replacement of its contents to the extent it is due to a qualified disaster; By a person engaged in the furnishing or sale of transportation as a common carrier because of the death or personal physical injuries incurred as a result of a qualified disaster; or By a federal, state, or local government, or agency, or instrumentality in connection with a qualified disaster in order to promote the general welfare. Amend tax You can exclude this amount only to the extent any expense it pays for is not paid for by insurance or otherwise. Amend tax The exclusion does not apply if you were a participant or conspirator in a terrorist action or a representative of one. Amend tax   A qualified disaster is: A disaster which results from a terrorist or military action; A federally declared disaster; or A disaster which results from an accident involving a common carrier, or from any other event, which is determined to be catastrophic by the Secretary of the Treasury or his or her delegate. Amend tax   For amounts paid under item (4), a disaster is qualified if it is determined by an applicable federal, state, or local authority to warrant assistance from the federal, state, or local government, agency, or instrumentality. Amend tax Disaster mitigation payments. Amend tax   You also can exclude from income any amount you receive that is a qualified disaster mitigation payment. Amend tax Qualified disaster mitigation payments are also most commonly paid to you in the period immediately following damage to property as a result of a natural disaster. Amend tax However, disaster mitigation payments are used to mitigate (reduce the severity of) potential damage from future natural disasters. Amend tax They are paid to you through state and local governments based on the provisions of the Robert T. Amend tax Stafford Disaster Relief and Emergency Assistance Act or the National Flood Insurance Act. Amend tax   You cannot increase the basis or adjusted basis of your property for improvements made with nontaxable disaster mitigation payments. Amend tax Home Affordable Modification Program (HAMP). Amend tax   If you benefit from Pay-for-Performance Success Payments under HAMP, the payments are not taxable. Amend tax Mortgage assistance payments under section 235 of the National Housing Act. Amend tax   Payments made under section 235 of the National Housing Act for mortgage assistance are not included in the homeowner's income. Amend tax Interest paid for the homeowner under the mortgage assistance program cannot be deducted. Amend tax Medicare. Amend tax   Medicare benefits received under title XVIII of the Social Security Act are not includible in the gross income of the individuals for whom they are paid. Amend tax This includes basic (part A (Hospital Insurance Benefits for the Aged)) and supplementary (part B (Supplementary Medical Insurance Benefits for the Aged)). Amend tax Old-age, survivors, and disability insurance benefits (OASDI). Amend tax   Generally, OASDI payments under section 202 of title II of the Social Security Act are not includible in the gross income of the individuals to whom they are paid. Amend tax This applies to old-age insurance benefits, and insurance benefits for wives, husbands, children, widows, widowers, mothers and fathers, and parents, as well as the lump-sum death payment. Amend tax Nutrition Program for the Elderly. Amend tax    Food benefits you receive under the Nutrition Program for the Elderly are not taxable. Amend tax If you prepare and serve free meals for the program, include in your income as wages the cash pay you receive, even if you are also eligible for food benefits. Amend tax Payments to reduce cost of winter energy. Amend tax   Payments made by a state to qualified people to reduce their cost of winter energy use are not taxable. Amend tax Other Income The following brief discussions are arranged in alphabetical order. Amend tax Other income items briefly discussed below are referenced to publications which provide more topical information. Amend tax Activity not for profit. Amend tax   You must include on your return income from an activity from which you do not expect to make a profit. Amend tax An example of this type of activity is a hobby or a farm you operate mostly for recreation and pleasure. Amend tax Enter this income on Form 1040, line 21. Amend tax Deductions for expenses related to the activity are limited. Amend tax They cannot total more than the income you report and can be taken only if you itemize deductions on Schedule A (Form 1040). Amend tax See Not-for-Profit Activities in chapter 1 of Publication 535 for information on whether an activity is considered carried on for a profit. Amend tax Alaska Permanent Fund dividend. Amend tax   If you received a payment from Alaska's mineral income fund (Alaska Permanent Fund dividend), report it as income on line 21 of Form 1040, line 13 of Form 1040A, or line 3 of Form 1040EZ. Amend tax The state of Alaska sends each recipient a document that shows the amount of the payment with the check. Amend tax The amount also is reported to IRS. Amend tax Alimony. Amend tax   Include in your income on Form 1040, line 11, any alimony payments you receive. Amend tax Amounts you receive for child support are not income to you. Amend tax Alimony and child support payments are discussed in chapter 18. Amend tax Bribes. Amend tax   If you receive a bribe, include it in your income. Amend tax Campaign contributions. Amend tax   These contributions are not income to a candidate unless they are diverted to his or her personal use. Amend tax To be exempt from tax, the contributions must be spent for campaign purposes or kept in a fund for use in future campaigns. Amend tax However, interest earned on bank deposits, dividends received on contributed securities, and net gains realized on sales of contributed securities are taxable and must be reported on Form 1120-POL, U. Amend tax S. Amend tax Income Tax Return for Certain Political Organizations. Amend tax Excess campaign funds transferred to an office account must be included in the officeholder's income on Form 1040, line 21, in the year transferred. Amend tax Car pools. Amend tax   Do not include in your income amounts you receive from the passengers for driving a car in a car pool to and from work. Amend tax These amounts are considered reimbursement for your expenses. Amend tax However, this rule does not apply if you have developed car pool arrangements into a profit-making business of transporting workers for hire. Amend tax Cash rebates. Amend tax   A cash rebate you receive from a dealer or manufacturer of an item you buy is not income, but you must reduce your basis by the amount of the rebate. Amend tax Example. Amend tax You buy a new car for $24,000 cash and receive a $2,000 rebate check from the manufacturer. Amend tax The $2,000 is not income to you. Amend tax Your basis in the car is $22,000. Amend tax This is the basis on which you figure gain or loss if you sell the car and depreciation if you use it for business. Amend tax Casualty insurance and other reimbursements. Amend tax   You generally should not report these reimbursements on your return unless you are figuring gain or loss from the casualty or theft. Amend tax See chapter 25 for more information. Amend tax Child support payments. Amend tax   You should not report these payments on your return. Amend tax See chapter 18 for more information. Amend tax Court awards and damages. Amend tax   To determine if settlement amounts you receive by compromise or judgment must be included in your income, you must consider the item that the settlement replaces. Amend tax The character of the income as ordinary income or capital gain depends on the nature of the underlying claim. Amend tax Include the following as ordinary income. Amend tax Interest on any award. Amend tax Compensation for lost wages or lost profits in most cases. Amend tax Punitive damages, in most cases. Amend tax It does not matter if they relate to a physical injury or physical sickness. Amend tax Amounts received in settlement of pension rights (if you did not contribute to the plan). Amend tax Damages for: Patent or copyright infringement, Breach of contract, or Interference with business operations. Amend tax Back pay and damages for emotional distress received to satisfy a claim under title VII of the Civil Rights Act of 1964. Amend tax Attorney fees and costs (including contingent fees) where the underlying recovery is included in gross income. Amend tax   Do not include in your income compensatory damages for personal physical injury or physical sickness (whether received in a lump sum or installments). Amend tax Emotional distress. Amend tax   Emotional distress itself is not a physical injury or physical sickness, but damages you receive for emotional distress due to a physical injury or sickness are treated as received for the physical injury or sickness. Amend tax Do not include them in your income. Amend tax   If the emotional distress is due to a personal injury that is not due to a physical injury or sickness (for example, employment discrimination or injury to reputation), you must include the damages in your income, except for any damages you receive for medical care due to that emotional distress. Amend tax Emotional distress includes physical symptoms that result from emotional distress, such as headaches, insomnia, and stomach disorders. Amend tax Deduction for costs involved in unlawful discrimination suits. Amend tax   You may be able to deduct attorney fees and court costs paid to recover a judgment or settlement for a claim of unlawful discrimination under various provisions of federal, state, and local law listed in Internal Revenue Code section 62(e), a claim against the United States government, or a claim under section 1862(b)(3)(A) of the Social Security Act. Amend tax For more information, see Publication 525. Amend tax Credit card insurance. Amend tax   In most cases, if you receive benefits under a credit card disability or unemployment insurance plan, the benefits are taxable to you. Amend tax These plans make the minimum monthly payment on your credit card account if you cannot make the payment due to injury, illness, disability, or unemployment. Amend tax Report on Form 1040, line 21, the amount of benefits you received during the year that is more than the amount of the premiums you paid during the year. Amend tax Down payment assistance. Amend tax   If you purchase a home and receive assistance from a nonprofit corporation to make the down payment, that assistance is not included in your income. Amend tax If the corporation qualifies as a tax-exempt charitable organization, the assistance is treated as a gift and is included in your basis of the house. Amend tax If the corporation does not qualify, the assistance is treated as a rebate or reduction of the purchase price and is not included in your basis. Amend tax Employment agency fees. Amend tax   If you get a job through an employment agency, and the fee is paid by your employer, the fee is not includible in your income if you are not liable for it. Amend tax However, if you pay it and your employer reimburses you for it, it is includible in your income. Amend tax Energy conservation subsidies. Amend tax   You can exclude from gross income any subsidy provided, either directly or indirectly, by public utilities for the purchase or installation of an energy conservation measure for a dwelling unit. Amend tax Energy conservation measure. Amend tax   This includes installations or modifications that are primarily designed to reduce consumption of electricity or natural gas, or improve the management of energy demand. Amend tax Dwelling unit. Amend tax   This includes a house, apartment, condominium, mobile home, boat, or similar property. Amend tax If a building or structure contains both dwelling and other units, any subsidy must be properly allocated. Amend tax Estate and trust income. Amend tax    An estate or trust, unlike a partnership, may have to pay federal income tax. Amend tax If you are a beneficiary of an estate or trust, you may be taxed on your share of its income distributed or required to be distributed to you. Amend tax However, there is never a double tax. Amend tax Estates and trusts file their returns on Form 1041, U. Amend tax S. Amend tax Income Tax Return for Estates and Trusts, and your share of the income is reported to you on Schedule K-1 (Form 1041). Amend tax Current income required to be distributed. Amend tax   If you are the beneficiary of an estate or trust that must distribute all of its current income, you must report your share of the distributable net income, whether or not you actually received it. Amend tax Current income not required to be distributed. Amend tax    If you are the beneficiary of an estate or trust and the fiduciary has the choice of whether to distribute all or part of the current income, you must report: All income that is required to be distributed to you, whether or not it is actually distributed, plus All other amounts actually paid or credited to you, up to the amount of your share of distributable net income. Amend tax How to report. Amend tax   Treat each item of income the same way that the estate or trust would treat it. Amend tax For example, if a trust's dividend income is distributed to you, you report the distribution as dividend income on your return. Amend tax The same rule applies to distributions of tax-exempt interest and capital gains. Amend tax   The fiduciary of the estate or trust must tell you the type of items making up your share of the estate or trust income and any credits you are allowed on your individual income tax return. Amend tax Losses. Amend tax   Losses of estates and trusts generally are not deductible by the beneficiaries. Amend tax Grantor trust. Amend tax   Income earned by a grantor trust is taxable to the grantor, not the beneficiary, if the grantor keeps certain control over the trust. Amend tax (The grantor is the one who transferred property to the trust. Amend tax ) This rule applies if the property (or income from the property) put into the trust will or may revert (be returned) to the grantor or the grantor's spouse. Amend tax   Generally, a trust is a grantor trust if the grantor has a reversionary interest valued (at the date of transfer) at more than 5% of the value of the transferred property. Amend tax Expenses paid by another. Amend tax   If your personal expenses are paid for by another person, such as a corporation, the payment may be taxable to you depending upon your relationship with that person and the nature of the payment. Amend tax But if the payment makes up for a loss caused by that person, and only restores you to the position you were in before the loss, the payment is not includible in your income. Amend tax Fees for services. Amend tax   Include all fees for your services in your income. Amend tax Examples of these fees are amounts you receive for services you perform as: A corporate director, An executor, administrator, or personal representative of an estate, A manager of a trade or business you operated before declaring Chapter 11 bankruptcy, A notary public, or An election precinct official. Amend tax Nonemployee compensation. Amend tax   If you are not an employee and the fees for your services from the same payer total $600 or more for the year, you may receive a Form 1099-MISC. Amend tax You may need to report your fees as self-employment income. Amend tax See Self-Employed Persons , in chapter 1, for a discussion of when you are considered self-employed. Amend tax Corporate director. Amend tax   Corporate director fees are self-employment income. Amend tax Report these payments on Schedule C or Schedule C-EZ (Form 1040). Amend tax Personal representatives. Amend tax   All personal representatives must include in their gross income fees paid to them from an estate. Amend tax If you are not in the trade or business of being an executor (for instance, you are the executor of a friend's or relative's estate), report these fees on Form 1040, line 21. Amend tax If you are in the trade or business of being an executor, report these fees as self-employment income on Schedule C or Schedule C-EZ (Form 1040). Amend tax The fee is not includible in income if it is waived. Amend tax Manager of trade or business for bankruptcy estate. Amend tax   Include in your income all payments received from your bankruptcy estate for managing or operating a trade or business that you operated before you filed for bankruptcy. Amend tax Report this income on Form 1040, line 21. Amend tax Notary public. Amend tax    Report payments for these services on Schedule C or Schedule C-EZ (Form 1040). Amend tax These payments are not subject to self-employment tax. Amend tax See the separate instructions for Schedule SE (Form 1040) for details. Amend tax Election precinct official. Amend tax    You should receive a Form W-2 showing payments for services performed as an election official or election worker. Amend tax Report these payments on line 7 of Form 1040 or Form 1040A or on line 1 of Form 1040EZ. Amend tax Foster care providers. Amend tax   Payments you receive from a state, political subdivision, or a qualified foster care placement agency for providing care to qualified foster individuals in your home generally are not included in your income. Amend tax However, you must include in your income payments received for the care of more than 5 individuals age 19 or older and certain difficulty-of-care payments. Amend tax   A qualified foster individual is a person who: Is living in a foster family home, and Was placed there by: An agency of a state or one of its political subdivisions, or A qualified foster care placement agency. Amend tax Difficulty-of-care payments. Amend tax   These are additional payments that are designated by the payer as compensation for providing the additional care that is required for physically, mentally, or emotionally handicapped qualified foster individuals. Amend tax A state must determine that the additional compensation is needed, and the care for which the payments are made must be provided in your home. Amend tax   You must include in your income difficulty-of-care payments received for more than: 10 qualified foster individuals under age 19, or 5 qualified foster individuals age 19 or older. Amend tax Maintaining space in home. Amend tax   If you are paid to maintain space in your home for emergency foster care, you must include the payment in your income. Amend tax Reporting taxable payments. Amend tax    If you receive payments that you must include in your income, you are in business as a foster care provider and you are self-employed. Amend tax Report the payments on Schedule C or Schedule C-EZ (Form 1040). Amend tax See Publication 587, Business Use of Your Home, to help you determine the amount you can deduct for the use of your home. Amend tax Found property. Amend tax   If you find and keep property that does not belong to you that has been lost or abandoned (treasure-trove), it is taxable to you at its fair market value in the first year it is your undisputed possession. Amend tax Free tour. Amend tax   If you received a free tour from a travel agency for organizing a group of tourists, you must include its value in your income. Amend tax Report the fair market value of the tour on Form 1040, line 21, if you are not in the trade or business of organizing tours. Amend tax You cannot deduct your expenses in serving as the voluntary leader of the group at the group's request. Amend tax If you organize tours as a trade or business, report the tour's value on Schedule C or Schedule C-EZ (Form 1040). Amend tax Gambling winnings. Amend tax   You must include your gambling winnings in income on Form 1040, line 21. Amend tax If you itemize your deductions on Schedule A (Form 1040), you can deduct gambling losses you had during the year, but only up to the amount of your winnings. Amend tax Lotteries and raffles. Amend tax   Winnings from lotteries and raffles are gambling winnings. Amend tax In addition to cash winnings, you must include in your income the fair market value of bonds, cars, houses, and other noncash prizes. Amend tax    If you win a state lottery prize payable in installments, see Publication 525 for more information. Amend tax Form W-2G. Amend tax   You may have received a Form W-2G, Certain Gambling Winnings, showing the amount of your gambling winnings and any tax taken out of them. Amend tax Include the amount from box 1 on Form 1040, line 21. Amend tax Include the amount shown in box 4 on Form 1040, line 62, as federal income tax withheld. Amend tax Reporting winnings and recordkeeping. Amend tax   For more information on reporting gam
 
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Page Last Reviewed or Updated: 19-Mar-2014

The Amend Tax

Amend tax Publication 179 - Additional Material Table of Contents 15. Amend tax Reglas especiales para varias clases de servicios y de pagos Cómo obtener ayuda relacionada con las contribuciones 15. Amend tax Reglas especiales para varias clases de servicios y de pagos Reglas especiales para varias clases de servicios y de pagos La tabla que aparece a continuación trata en forma resumida las clases especiales de trabajo y de pagos sujetos a la contribución. Amend tax Si usted necesita información más detallada, visite la oficina del Servicio Federal de Rentas Internas en Guaynabo, vea los reglamentos relacionados con las contribuciones sobre la nómina o llame al 1-800-829-4933. Amend tax Clases especiales de empleo y tipos  especiales de paga Contribuciones sobre la Nómina Para la contribución al Seguro Social y al seguro Medicare (incluyendo la Contribución Adicional al Medicare, cuando los salarios pagados exceden de $200,000), la paga es: Bajo la Ley Federal de Contribución para el Desempleo (FUTA), la paga es: Trabajo agrícola:     1. Amend tax Servicios en fincas relacionados con el cultivo del suelo; cultivo o recolección de cualquier producto agrícola u hortícola; crianza, etc. Amend tax , de ganado, aves, abejas, animales de piel o silvestres. Amend tax Tributable, si responde al requisito de los $150 o $2,500 (vea el apartado 7). Amend tax Tributable, si responde a cualesquiera de los dos requisitos del apartado 10. Amend tax 2. Amend tax Servicios prestados al dueño o explotador de una finca, si la mayor parte se prestan en la finca, para la administración, mantenimiento, etc. Amend tax , de la finca, de los aperos o del equipo o en el salvamento de madera y limpieza de leña y demás escombros dejados por un huracán. Amend tax Tributable, si responde al requisito de los $150 o $2,500 (vea el apartado 7). Amend tax Tributable, si responde a cualesquiera de los dos requisitos del apartado 10. Amend tax 3. Amend tax Servicios relacionados con el cultivo y la recolección de determinados productos resinosos (aguarrás y demás productos oleorresinosos). Amend tax Tributable, si responde al requisito de los $150 o $2,500 (vea el apartado 7). Amend tax Tributable, si responde a cualesquiera de los dos requisitos del apartado 10. Amend tax 4. Amend tax Servicios relacionados con el desmote de algodón. Amend tax Tributable, si responde al requisito de los $150 o $2,500 (vea el apartado 7). Amend tax Tributable, si responde a cualesquiera de los dos requisitos del apartado 10. Amend tax 5. Amend tax Servicios prestados fuera de la finca relacionados con la incubación de aves de corral. Amend tax Tributable (como labor no agrícola). Amend tax * Tributable, si responde a cualesquiera de los dos requisitos del apartado 10. Amend tax 6. Amend tax Servicios relacionados con la operación o conservación de canales, embalses o vías fluviales y utilizados exclusivamente en la provisión o almacenaje de agua para fines agrícolas que no se mantienen ni se operan con fines de lucro. Amend tax Tributable, si responde al requisito de los $150 o $2,500 (vea el apartado 7). Amend tax Tributable, si responde a cualesquiera de los dos requisitos del apartado 10. Amend tax 7. Amend tax Servicios en la elaboración, empaque, entrega, etc. Amend tax , de cualquier producto agrícola u hortícola en su estado no manufacturado:     a. Amend tax Empleado por el explotador de la finca. Amend tax Si el explotador produjo más de la mitad del producto elaborado, será tributable si responde al requisito de los $150 o $2,500 (vea el apartado 7); de lo contrario, será tributable como labor no agrícola. Amend tax * Tributable si el patrono produjo más de la mitad de los productos elaborados y, además, responde a cualesquiera de los dos requisitos del apartado 10. Amend tax De lo contrario, será tributable como labor no agrícola. Amend tax b. Amend tax Empleado por un grupo no incorporado  de explotadores de fincas (no más de 20). Amend tax Si el grupo produjo todos los productos elaborados, será tributable si responde al requisito de los $150 o $2,500 (vea el apartado 7); de lo contrario, será tributable como labor no agrícola. Amend tax * Tributable si el patrono produjo más de la mitad de los productos elaborados y, además, responde a cualesquiera de los dos requisitos del apartado 10. Amend tax De lo contrario, será tributable como labor no agrícola. Amend tax c. Amend tax Empleado por otro grupo de operadores  de una finca (incluyendo organizaciones  cooperativas y tratantes comerciales). Amend tax Tributable (como labor no agrícola). Amend tax * Tributable si el patrono produjo más de la mitad de los productos elaborados y, además, responde a cualesquiera de los dos requisitos del apartado 10. Amend tax De lo contrario, será tributable como labor no agrícola. Amend tax 8. Amend tax Servicios en el manejo o la elaboración de artículos después de su entrega al mercado final o en el enlatado o congelación comercial. Amend tax Tributable (como labor no agrícola). Amend tax * Tributable (como labor no agrícola). Amend tax *Los salarios recibidos por servicios que no se consideran trabajo agrícola se declaran en el Formulario 941-PR o Formulario 944(SP). Amend tax Otras exenciones pueden corresponder. Amend tax Vea los apartados 5 y 12 . Amend tax Reglas especiales para varias clases de servicios y de pagos Clases especiales de empleo y tipos  especiales de paga Contribuciones sobre la Nómina Para la contribución al Seguro Social y al seguro Medicare (incluyendo la Contribución Adicional al Medicare, cuando los salarios pagados exceden de $200,000), la paga es: Bajo la Ley Federal de Contribución para el Desempleo (FUTA), la paga es: Extranjeros:     1. Amend tax Residentes     a. Amend tax Servicios prestados en los EE. Amend tax UU. Amend tax ** Lo mismo que un ciudadano de los EE. Amend tax UU. Amend tax ; exenta, si alguna porción de los servicios prestados como miembro de una tripulación de un avión o barco extranjero se presta fuera de los EE. Amend tax UU. Amend tax Lo mismo que un ciudadano de los EE. Amend tax UU. Amend tax b. Amend tax Servicios prestados fuera de los EE. Amend tax UU. Amend tax ** Tributable, si (a) trabaja para un patrono estadounidense o (b) existe un acuerdo de un patrono estadounidense con el IRS que abarca tanto a los ciudadanos estadounidenses como a los extranjeros residentes que trabajan para sus empresas extranjeras afiliadas o subsidiarias de un patrono estadounidense. Amend tax Exenta, a menos que los servicios se presten en un barco o avión estadounidense y de acuerdo con un contrato hecho en los EE. Amend tax UU. Amend tax o que el extranjero trabaje en tal barco o avión y el mismo toque en un puerto estadounidense. Amend tax 2. Amend tax No residentes Vea la Publicación 15-A, en inglés. Amend tax Vea la Publicación 15-A, en inglés. Amend tax a. Amend tax Trabajadores que han sido admitidos legalmente al país de manera temporera conforme a la sección 101(a)(15)(H)(ii)(a) de la Ley de Inmigración y Nacionalidad para llevar a cabo trabajo agrícola (visa H-2A). Amend tax Exenta. Amend tax Exenta. Amend tax   3. Amend tax Extranjero no residente trabajando en barcos o aviones estadounidenses. Amend tax Tributable si el contrato fue llevado a cabo en los Estados Unidos o el trabajador está empleado en el barco o avión cuando éste toca un puerto estadounidense. Amend tax Salarios de un trabajador fallecido     1. Amend tax Salarios de un trabajador fallecido pagados en el año natural de la muerte de éste a su beneficiario o caudal hereditario (relicto). Amend tax Tributable. Amend tax Tributable. Amend tax 2. Amend tax Salarios de un trabajador fallecido pagados después del final del año de la muerte de éste a su beneficiario o caudal hereditario (relicto). Amend tax Exenta. Amend tax Exenta. Amend tax Compensación pagada a empleados por incapacidad:     Compensación pagada por incapacidad a un empleado en el año que sigue al año en que dicho empleado adquirió el derecho a beneficios por incapacidad bajo la Ley del Seguro Social. Amend tax Exenta, si el empleado no prestó ningún servicio a su patrono durante el período cubierto por el pago. Amend tax Tributable. Amend tax Servicio doméstico en clubes universitarios, fraternidades y hermandades femeninas (sororities). Amend tax Exenta, si la remuneración se le paga a un estudiante regular. Amend tax Exenta también si el patrono está exento de la contribución federal sobre ingresos y la paga es menos de $100. Amend tax Tributable, si el total de los salarios pagados a todos los empleados domésticos en efectivo ascienden a $1,000 o más en cualquier trimestre natural del año actual o anterior. Amend tax Empleados emparentados:     1. Amend tax Hijo empleado por un padre (o por una sociedad de la cual cada socio es padre del hijo). Amend tax Exenta hasta los 18 años de edad. Amend tax Exenta hasta los 21 años de edad. Amend tax 2. Amend tax Hijo empleado por un padre para hacer trabajo doméstico o trabajo que no tenga relación con su ocupación o negocio. Amend tax Exenta hasta los 21 años de edad. Amend tax Exenta hasta los 21 años de edad. Amend tax 3. Amend tax Padre que presta servicios para un hijo. Amend tax Tributable, si presta servicios en la ocupación o negocio del hijo. Amend tax Para empleo doméstico en la residencia particular de un hijo, vea la Publicación 926, en inglés. Amend tax Exenta. Amend tax 4. Amend tax Cónyuge que presta servicios para el otro cónyuge. Amend tax Tributable, si presta servicios en la ocupación o negocio del otro cónyuge. Amend tax Exenta. Amend tax Los empleados federales:     1. Amend tax Miembros de las fuerzas armadas, voluntarios del Cuerpo de Paz, miembros de Jóvenes Adultos para la Conservación, miembros de los Cuerpos de Trabajo y miembros del Programa Nacional de Voluntarios Contra la Pobreza y líderes voluntarios. Amend tax Tributable. Amend tax Exenta. Amend tax 2. Amend tax Todos los demás. Amend tax Tributable, si optó por FERS o si volvió a trabajar para el gobierno federal después de haber estado sin trabajar para éste durante más de un año (a no ser que la interrupción haya sido por servicio militar o de la reserva). Amend tax Para otros empleados, por lo general, está sujeta a la contribución al Medicare. Amend tax Exenta, a menos que el trabajador sea un marino mercante que presta servicios en, o relacionados con, un barco estadounidense que es propiedad de, o alquilado por, los Estados Unidos y operado por un agente general del Secretario de Comercio. Amend tax **Los beneficios proporcionados de acuerdo con los planes llamados “planes cafetería” podrían reunir los requisitos para ser excluidos de los salarios para propósitos de la contribución al Seguro Social, al seguro Medicare y al fondo federal para el desempleo. Amend tax Reglas especiales para varias clases de servicios y de pagos Clases especiales de empleo y tipos  especiales de paga Contribuciones sobre la Nómina Para la contribución al Seguro Social y al seguro Medicare (incluyendo la Contribución Adicional al Medicare, cuando los salarios pagados exceden de $200,000), la paga es: Bajo la Ley Federal de Contribución para el Desempleo (FUTA), la paga es: Empleo relacionado con la pesca de:     1. Amend tax Salmón o mero. Amend tax Tributable a menos que la (3) sea aplicable. Amend tax Tributable a menos que la (3) sea aplicable. Amend tax 2. Amend tax Otra clase de pescado y otra clase de vida acuática animal o vegetal. Amend tax Tributable a menos que la (3) sea aplicable. Amend tax Exenta, a menos que sea una embarcación de más de diez toneladas y la (3) no se aplique. Amend tax 3. Amend tax Un acuerdo con el dueño u operador de la embarcación mediante el cual la persona recibe una porción de la pesca de la embarcación (o dinero en efectivo de la venta del pescado). Amend tax Esta porción depende de la pesca de la embarcación. Amend tax En tales casos la tripulación suele tener menos de 10 personas. Amend tax Exenta, si cualquier remuneración en efectivo es:  (a) $100 o menos por viaje;  (b) Dependiente de la pesca mínima de la embarcación y  (c) Pagada únicamente por funciones adicionales (tales como maestro, ingeniero o cocinero por los cuales la remuneración suele ser pagada en efectivo). Amend tax Exenta, si cualquier remuneración en efectivo es: (a) $100 o menos por viaje;  (b) Dependiente de la pesca mínima de la embarcación y  (c) Pagada únicamente por funciones adicionales (tales como maestro, ingeniero o cocinero por los cuales la remuneración suele ser pagada en efectivo). Amend tax Beneficios marginales. Amend tax Tributable por la cantidad de beneficio recibida por el empleado. Amend tax Esta cantidad se obtiene restando del valor en el mercado del beneficio marginal la cantidad pagada por el empleado y toda cantidad exenta por ley. Amend tax Sin embargo, en ciertos casos corresponden reglas especiales para valorar los beneficios marginales. Amend tax *** Gobiernos extranjeros y organizaciones internacionales. Amend tax Exenta. Amend tax Exenta. Amend tax Servicio en el extranjero por ciudadanos de los Estados Unidos:     Como empleado del Gobierno Federal de los EE. Amend tax UU. Amend tax Tal como los empleados federales que trabajan en los EE. Amend tax UU. Amend tax Exenta. Amend tax (Vea, además, Los empleados federales, anteriormente). Amend tax Por empresas extranjeras asociadas o subsidiarias con patronos de los EE. Amend tax UU. Amend tax y otros patronos privados. Amend tax Exenta, a menos que (a) un patrono estadounidense, mediante acuerdo con el IRS, conceda la protección del Seguro Social a ciudadanos estadounidenses empleados por sus empresas extranjeras afiliadas o subsidiarias o (b) sea un ciudadano de los EE. Amend tax UU. Amend tax que trabaja para un patrono estadounidense. Amend tax Exenta, a menos que (a) el servicio se preste en un barco o avión y el trabajo se haga de acuerdo a un contrato en los EE. Amend tax UU. Amend tax o lo preste un empleado que trabaja en un barco cuando éste toca en un puerto de los EE. Amend tax UU. Amend tax o (b) un ciudadano de los EE. Amend tax UU. Amend tax que trabaja para un patrono estadounidense (que no esté en un país contiguo con el cual los EE. Amend tax UU. Amend tax tiene un acuerdo sobre cómo se trata la compensación por desempleo) o para un patrono en las Islas Vírgenes. Amend tax Empleados del gobierno (que no sea el gobierno federal). Amend tax Consulte al Servicio Federal de Rentas Internas en Puerto Rico. Amend tax Consulte al Servicio Federal de Rentas Internas en Puerto Rico. Amend tax Trabajo industrial hecho en el hogar:     1. Amend tax Por empleados bajo la ley común. Amend tax Tributable. Amend tax Tributable. Amend tax 2. Amend tax Por empleados sujetos a las disposiciones estatutarias (vea el apartado 2 ). Amend tax Tributable, si se les pagan $100 o más en  efectivo en un año. Amend tax Exenta. Amend tax Médicos internos empleados en hospitales. Amend tax Tributable. Amend tax Exenta. Amend tax Trabajadores domésticos:     Servicio doméstico en la residencia privada del patrono. Amend tax Además, vea Servicio doméstico en clubes universitarios, fraternidades y hermandades femeninas (sororities), anteriormente. Amend tax Tributable si se hacen los pagos en efectivo de $1,900 o más durante el año 2014. Amend tax Es exenta si los servicios son prestados por un individuo menor de 18 años de edad durante cualquier porción del año natural y los servicios no son la ocupación principal del empleado. Amend tax Tributable, si el total de los salarios pagados en efectivo ascienden a $1,000 o más (para todos sus empleados domésticos) en cualquier trimestre natural del año actual o anterior. Amend tax Agentes de seguros o solicitadores:     1. Amend tax Vendedores de seguros a tiempo completo. Amend tax Tributable. Amend tax Exenta, si no es un empleado de acuerdo a la ley común y si es remunerado únicamente por comisiones. Amend tax 2. Amend tax Otros vendedores de seguros de vida, accidente, etc. Amend tax Tributable, solamente si es un empleado de acuerdo a la ley común. Amend tax Exenta, si no es un empleado de acuerdo a la ley común y si es remunerado únicamente por comisiones. Amend tax Interés no realizado sobre préstamos por debajo de la tasa correspondiente del mercado relacionados con la compensación y considerados descuento de emisión original. Amend tax (Vea la sección 7872 del Código Federal de Rentas Internas y los reglamentos correspondientes para más detalles). Amend tax Vea la Publicación 15-A, en inglés. Amend tax Vea la Publicación 15-A, en inglés. Amend tax ***Los beneficios proporcionados de acuerdo con los planes llamados “planes cafetería” podrían reunir los requisitos para ser excluidos de los salarios para propósitos de la contribución al Seguro Social, al seguro Medicare y al fondo federal para el desempleo. Amend tax Reglas especiales para varias clases de servicios y de pagos Clases especiales de empleo y tipos  especiales de paga Contribuciones sobre la Nómina Para la contribución al Seguro Social y al seguro Medicare (incluyendo la Contribución Adicional al Medicare, cuando los salarios pagados exceden de $200,000), la paga es: Bajo la Ley Federal de Contribución para el Desempleo (FUTA), la paga es: Comidas y alojamiento, incluyendo los que se le proporcionan a los empleados a un precio reducido. Amend tax (En el caso de empleados domésticos, agrícolas y servicios que no se prestan en el curso normal de un negocio o profesión, vea Pagos en especie, más adelante). Amend tax 1. Amend tax Comidas: Tributables, excepto si son proporcionadas por el patrono, para la conveniencia de éste, en el negocio del patrono. Amend tax Para información acerca de la exclusión de beneficios marginales mínimos, vea la sección 132(e) del Código. Amend tax  2. Amend tax Alojamiento: Tributable, excepto si es proporcionado por el patrono, para la conveniencia de éste, en el negocio del patrono y como requisito para mantener el empleo. Amend tax 1. Amend tax Comidas: Tributables, excepto si son proporcionadas por el patrono, para la conveniencia de éste, en el negocio del patrono. Amend tax Para información acerca de la exclusión de beneficios marginales mínimos, vea la sección 132(e) del Código. Amend tax  2. Amend tax Alojamiento: Tributable, excepto si es proporcionado por el patrono, para la conveniencia de éste, en el negocio del patrono y como requisito para mantener el empleo. Amend tax Ministros de iglesias que ejercen como tal. Amend tax Exenta. Amend tax Exenta. Amend tax Reembolsos de gastos de mudanza:     1. Amend tax Gastos calificados. Amend tax Exenta, a menos que usted tenga conocimiento de que el empleado dedujo los gastos en un año anterior. Amend tax Exenta, a menos que usted tenga conocimiento de que el empleado dedujo los gastos en un año anterior. Amend tax 2. Amend tax Gastos no calificados. Amend tax Tributable. Amend tax Tributable. Amend tax Pagos en especie:     a. Amend tax A trabajadores domésticos o agrícolas y a trabajadores que presten servicios no relacionados con el oficio o negocio del patrono. Amend tax Exenta. Amend tax Exenta. Amend tax b. Amend tax A ciertos vendedores comisionistas al detal a los cuales se les paga únicamente en efectivo a base de comisión. Amend tax Tributable. Amend tax Tributable. Amend tax Organizaciones sin fines de lucro:     1. Amend tax Organizaciones religiosas, docentes, caritativas, etc. Amend tax , del tipo descrito en la sec. Amend tax 501(c)(3) y exentas de la contribución federal sobre ingresos bajo la sec. Amend tax 501(a) del Código Federal de Rentas Internas. Amend tax Tributable si la remuneración durante el año asciende a $100 o más. Amend tax Las iglesias y ciertas organizaciones calificadas que están dirigidas por iglesias que por motivos religiosos se oponen al Seguro Social, pueden solicitar que se les exima del pago de la contribución patronal al Seguro Social y al Medicare. Amend tax La solicitud deberá hacerla en el Formulario 8274, Certification by Churches and Qualified Church-Controlled Organizations Electing Exemption From Employer Social Security and Medicare Taxes, en inglés. Amend tax Exenta. Amend tax 2. Amend tax Corporaciones establecidas por el Congreso de acuerdo con la Sec. Amend tax 501(c) del Código Federal de Rentas Internas. Amend tax Tributable si el empleado gana $100 o más en un año, a menos que sus servicios estén exentos de acuerdo con la sec. Amend tax 3121(b)(5) ó (6) del Código Federal de Rentas Internas. Amend tax Tributable si el empleado gana $50 o más en un año, a menos que sus servicios estén exentos de acuerdo con la sec. Amend tax 3306(c)(6) del Código Federal de Rentas Internas. Amend tax 3. Amend tax Otras organizaciones exentas bajo la sec. Amend tax 501(a) que no sean un plan de pensiones, de participación en los beneficios, o un plan de bonificación en acciones descrito en la sec. Amend tax 401(a) o bajo la Sec. Amend tax 521 del Código Federal de Rentas Internas. Amend tax Tributable si el empleado gana $100 o más en un año. Amend tax Tributable si el empleado gana $50 o más en un trimestre. Amend tax Socios colectivos Exentos. Amend tax Exentos. Amend tax Pacientes empleados en hospitales. Amend tax Tributable (exenta en el caso de los hospitales estatales o locales). Amend tax Exenta. Amend tax Órdenes religiosas: Miembros que, de acuerdo con las instrucciones que han recibido de la orden, prestan servicios:     1. Amend tax En nombre de la orden, de la iglesia dirigente o de una institución asociada. Amend tax Exenta, a menos que el miembro haya hecho un voto de pobreza y la orden religiosa, o una subdivisión independiente de ésta, opte irrevocablemente por la protección del seguro para todos su miembros activos. Amend tax Exenta. Amend tax 2. Amend tax En nombre de cualquier organización que no sea una de las que se han mencionado en punto (1), anteriormente. Amend tax Tributable. Amend tax Tributable. Amend tax Reglas especiales para varias clases de servicios y de pagos Clases especiales de empleo y tipos  especiales de paga Contribuciones sobre la Nómina Para la contribución al Seguro Social y al seguro Medicare (incluyendo la Contribución Adicional al Medicare, cuando los salarios pagados exceden de $200,000), la paga es: Bajo la Ley Federal de Contribución para el Desempleo (FUTA), la paga es: Planes de retiro y de pensión o anualidad:     1. Amend tax Aportaciones efectuadas por el patrono a un plan calificado. Amend tax Exenta. Amend tax Exenta. Amend tax 2. Amend tax Aportaciones electivas del empleado y pagos diferidos a un plan que contiene un arreglo calificado de efectivo o remuneración diferida (por ejemplo, un plan 401(k)). Amend tax Tributable. Amend tax Tributable. Amend tax 3. Amend tax Aportaciones efectuadas por el empleado a ciertas cuentas de reducción en el salario (SIMPLE). Amend tax Tributable. Amend tax Tributable. Amend tax 4. Amend tax Aportaciones efectuadas por el patrono a ciertas cuentas personales de retiro de acuerdo a un plan simplificado de pensión del empleado (SEP). Amend tax Exenta, excepto por cantidades aportadas mediante un acuerdo de reducción en el salario (SEP). Amend tax Exenta, excepto por cantidades aportadas mediante un acuerdo de reducción en el salario (SEP). Amend tax 5. Amend tax Aportaciones efectuadas por el patrono a ciertos contratos de pagar anualidades descritos en la sección 403(b) del Código Federal de Rentas Internas. Amend tax Tributable, si se paga mediante un acuerdo de reducción en el salario (por escrito o de otra manera). Amend tax Tributable, si se paga mediante un acuerdo de reducción en el salario (por escrito o de otra manera). Amend tax 6. Amend tax Reparticiones de planes calificados de retiro y de pensión y de ciertas anualidades descritas en la sección 403(b) del Código Federal de Rentas Internas. Amend tax Exenta. Amend tax Exenta. Amend tax       Vendedores: 1. Amend tax Empleados conforme al derecho común. Amend tax Tributable. Amend tax Tributable. Amend tax 2. Amend tax Empleados estatutarios (referidos en el apartado 2 ). Amend tax Tributable. Amend tax Tributable excepto para los agentes de seguro que trabajan a tiempo completo. Amend tax 3. Amend tax Individuos a quien la ley no los clasifica como empleados (agentes de bienes raíces y vendedores directos). Amend tax Exentos. Amend tax Se tratan como trabajadores por cuenta propia, si todos los pagos están directamente relacionados con las ventas o la producción de otro tipo y servicios prestados como empleados independientes según acordado en el contrato escrito. Amend tax Los vendedores directos tienen que estar en el negocio de venta de otros productos de consumo. Amend tax El negocio de venta no puede estar localizado en un establecimiento permanente. Amend tax Indemnización por separación del empleo. Amend tax Tributable. Amend tax Tributable. Amend tax Pagos por concepto de enfermedad o lesiones:     1. Amend tax Bajo la ley de compensación a trabajadores. Amend tax Exenta. Amend tax Exenta. Amend tax 2. Amend tax Bajo ciertos planes patronales. Amend tax Exenta después que transcurran 6 meses naturales, contados éstos a partir del primer mes que sigue al último mes en que el empleado trabajó para el patrono. Amend tax Exenta después que transcurran 6 meses naturales, contados éstos a partir del primer mes que sigue al último mes en que el empleado trabajó para el patrono. Amend tax 3. Amend tax Bajo planes que no son patronales. Amend tax Exenta después que transcurran 6 meses naturales, contados éstos a partir del primer mes que sigue al último mes en que el empleado trabajó para el patrono. Amend tax Exenta después que transcurran 6 meses naturales, contados éstos a partir del primer mes que sigue al último mes en que el empleado trabajó para el patrono. Amend tax Estudiantes:     1. Amend tax Estudiante matriculado y que asiste regularmente a clases (con dedicación parcial, o su equivalente, al menos, mientras se dedica a un plan de estudios) y que presta servicios para una:     a. Amend tax Escuela privada, institución de enseñanza superior o universidad. Amend tax Exenta. Amend tax Exenta. Amend tax b. Amend tax Organización auxiliar sin fines de lucro operada y controlada por una escuela, institución de enseñanza superior o universidad. Amend tax Exenta, a menos que los servicios estén amparados conforme a un acuerdo hecho bajo la sección 218 de la Ley del Seguro Social. Amend tax Exenta. Amend tax c. Amend tax Escuela pública, institución de enseñanza superior o universidad. Amend tax Exenta, a menos que los servicios estén amparados conforme a un acuerdo hecho bajo la sección 218 de la Ley del Seguro Social. Amend tax Exenta. Amend tax 2. Amend tax Estudiante con dedicación completa que presta servicios a cambio de recibir crédito académico, así combinando su instrucción académica con su experiencia en el trabajo como parte esencial de su programa de estudios. Amend tax Tributable. Amend tax Exenta, a menos que se haya establecido el programa para, o en nombre de, un patrono o un grupo de patronos. Amend tax 3. Amend tax Estudiante para enfermero que presta servicios de tiempo parcial por una paga insignificante en un hospital sólo para cumplir con los requisitos de su adiestramiento. Amend tax Exenta. Amend tax Exenta. Amend tax 4. Amend tax Estudiante empleado por un campamento organizado. Amend tax Tributable. Amend tax Exenta. Amend tax Beneficios suplementarios de la compensación por desempleo Exentos bajo ciertas condiciones, vea la Publicación 15-A, en inglés. Amend tax Propinas:     1. Amend tax Si ascienden a $20 o más en un mes. Amend tax Tributable. Amend tax Tributable por el total de propinas declaradas por escrito al patrono. Amend tax 2. Amend tax Si ascienden a menos de $20 en un mes. Amend tax Exenta. Amend tax Exenta. Amend tax Compensación del seguro obrero. Amend tax Exenta. Amend tax Exenta. Amend tax Repartidores de periódicos menores de 18 años de edad que efectúan entrega directamente al consumidor. Amend tax Exenta. Amend tax Exenta. Amend tax   Cómo obtener ayuda relacionada con las contribuciones Ya sea si necesita ayuda con un asunto contributivo, o si necesita obtener gratuitamente un formulario o publicación, obtenga la ayuda que necesite de la manera que le sea conveniente a usted. Amend tax Acceda a la Internet, utilice un teléfono inteligente (smartphone), llame o visite a una oficina del IRS cerca de usted. Amend tax Ayuda relacionada con las contribuciones. Amend tax   Si necesita información relacionada con las contribuciones sobre la nómina, puede llamar al 1-800-829-4933. Amend tax Si es usuario de equipo TDD/TTY para personas que son sordas, tienen dificultades auditivas o tienen impedimentos del habla, puede llamar al 1-800-829-4059. Amend tax Patronos en Puerto Rico. Amend tax   Si es patrono en Puerto Rico, entonces utiliza el Formulario 499R-2/W-2PR para informarle a sus empleados sobre los ingresos devengados y las contribuciones estatales y federales retenidas. Amend tax Puede obtener este formulario en el Departamento de Hacienda, llamando al (787) 722-0216. Amend tax Si desea más información sobre este formulario, acceda al sitio web www. Amend tax hacienda. Amend tax gobierno. Amend tax pr. Amend tax Internet. Amend tax    IRS. Amend tax gov y IRS2Go están listos cuando usted lo está las 24 horas del día, los 7 días de la semana. Amend tax Descargue la aplicación gratuita IRS2Go de la tienda de aplicaciones iTunes o Google Play. Amend tax Utilice la aplicación para verificar el estado de su reembolso, pedir transcripciones de su declaración de contribución o su cuenta tributaria, ver el canal del IRS en YouTube, obtener noticias relacionadas con el IRS tan pronto se difundan al público, suscribirse a noticias actualizadas relacionadas con la temporada de radicación de declaraciones o consejos contributivos diarios y seguir las noticias que el IRS publica en Twitter, en @IRSnews, para obtener las noticias sobre las contribuciones federales más recientes, incluyendo información acerca de cambios en la ley tributaria y programas importantes del IRS. Amend tax Utilice el Tax Trails (Caminos contributivos), disponible en inglés, que es uno de los temas contributivos que está disponible en IRS. Amend tax gov, el cual contiene información tributaria para personas físicas y negocios. Amend tax Además, también puede buscar el IRS Tax Map (Mapa contributivo del IRS), en inglés, el cual incluye un índice de temas contributivos para contribuyentes internacionales. Amend tax Puede utilizar el Mapa contributivo del IRS para buscar en las publicaciones y las instrucciones por tema o palabra clave. Amend tax El mapa contributivo del IRS une los formularios y publicaciones del IRS dentro de un recurso de búsqueda y provee un punto de acceso a información sobre la ley tributaria por tema. Amend tax Si busca en el Mapa contributivo del IRS, encontrará enlaces al material relacionado en las publicaciones, formularios e instrucciones, preguntas y respuestas y Temas Contributivos del IRS. Amend tax Lea temas contributivos que le proveerán información sobre las contribuciones patronales y otra información contributiva para los residentes de Puerto Rico. Amend tax Si desea ver estos temas, acceda a IRS. Amend tax gov/espanol y pulse sobre el enlace titulado “Temas Contributivos”. Amend tax Luego, busque la serie de temas número “900”, los cuales proveen información para residentes de Puerto Rico. Amend tax Visite la sección Understanding Your IRS Notice or Letter (Información sobre avisos del IRS) para recibir respuestas a preguntas sobre un aviso o carta que recibió del IRS. Amend tax Efectúe un pago utilizando una de las opciones seguras y convenientes de pago electrónico que están disponibles en IRS. Amend tax gov. Amend tax Si desea más información, seleccione la pestaña titulada Payment (Pago), desde la página principal IRS. Amend tax gov. Amend tax La información está disponible en inglés. Amend tax Solicite un PIN de Declaración Electrónica accediendo a IRS. Amend tax gov/espanol e ingresando las palabras claves “PIN de declaración electrónica” en la casilla Search (Buscar). Amend tax Descargue formularios, instrucciones y publicaciones, incluidas algunas versiones accesibles de los mismos para personas con discapacidades. Amend tax Localice el Centro de Ayuda al Contribuyente del IRS. Amend tax En la casilla Search (Buscar) escriba local offices, en inglés en IRS. Amend tax gov. Amend tax En IRS2Go, escoja la opción Contact Us (Comunicarse con nosotros) y luego local offices, en inglés. Amend tax Un empleado de esa oficina le puede contestar preguntas sobre su cuenta tributaria o ayudarle a establecer un plan de pagos. Amend tax Antes de visitar la oficina, verifique la herramienta local offices para la búsqueda de las oficinas locales en IRS. Amend tax gov o la opción local offices que se encuentra bajo la opción Contact Us, en IRS2Go para que verifique la dirección, el número telefónico, las horas de operación y los servicios que dicha oficina provee. Amend tax Si tiene una necesidad especial, tal como una discapacidad, puede solicitar una cita. Amend tax Llame al número telefónico local para la oficina localizado en la herramienta para la búsqueda de las oficinas locales o busque en la guía telefónica, bajo United States Government, Internal Revenue Service (Gobierno de los Estados Unidos, Servicio de Rentas Internas). Amend tax Solicite un número de identificación del patrono (EIN, por sus siglas en inglés). Amend tax Acceda a IRS. Amend tax gov y escriba las palabras “Apply for an EIN” (Solicitar un EIN), en inglés, en la casilla Search (Buscar). Amend tax Lea el Código Federal de Rentas Internas, los reglamentos u otra información oficial. Amend tax Lea los Internal Revenue Bulletins (Boletines del IRS). Amend tax Suscríbase por medio del correo electrónico para recibir noticias locales y nacionales relacionadas con las contribuciones. Amend tax Simplemente, pulse sobre el enlace titulado Subscriptions, que se encuentra sobre la casilla Search (Buscar) en IRS. Amend tax gov y escoja entre una variedad de opciones. Amend tax Teléfono. Amend tax   Puede llamar al IRS o puede llevarlo en su bolsillo con la aplicación IRS2Go en su teléfono inteligente o tableta. Amend tax Descargue la aplicación gratuita IRS2Go de la tienda de aplicaciones iTunes o Google Play. Amend tax Llame al 1-800-829-3676 (1-800-TAXFORM) para pedir formularios, instrucciones y publicaciones del año actual y formularios e instrucciones de años anteriores (limitado a los últimos 5 años). Amend tax Deberá recibir su pedido dentro de 10 días laborables. Amend tax Llame para escuchar los temas TeleTax, al 1-800-829-4477, para escuchar mensajes grabados en español sobre varios temas generales relacionados con las contribuciones federales y negocios. Amend tax Llame si utiliza equipo TTY/TDD al 1-800-829-4059, para realizar sus preguntas sobre impuestos o para pedir formularios y publicaciones. Amend tax El número telefónico TTY/TDD es para las personas que son sordas, quienes tienen problemas auditivos o quienes tienen una incapacidad del habla. Amend tax Estas personas pueden acceder al IRS a través de servicios de retransmisión, tal como el Servicio Federal de Retransmisión, en inglés. Amend tax Visitas en persona. Amend tax   Puede encontrar una variedad de formularios, publicaciones y servicios en persona. Amend tax Antes de visitar, verifique los días, horas de operación, y los servicios prestados. Amend tax Productos. Amend tax Puede visitar diversas oficinas de correos, bibliotecas y oficinas del IRS para obtener formularios, instrucciones y publicaciones. Amend tax Algunas oficinas del IRS, bibliotecas, oficinas de gobiernos de ciudades y condados tienen una colección de productos que se pueden fotocopiar del documento original impreso. Amend tax Servicios. Amend tax Usted puede visitar su Centro de Ayuda al Contribuyente (TAC, por sus siglas en inglés) en Puerto Rico en la mayoría de los días laborables para recibir ayuda en persona con respecto a todo problema relacionado con las contribuciones. Amend tax Un empleado de esa oficina le puede contestar preguntas sobre su cuenta contributiva o le puede ayudar a establecer un plan de pagos. Amend tax Antes de visitar la oficina, verifique en www. Amend tax irs. Amend tax gov/uac/Contact-My-Local-Office-in-Puerto-Rico en IRS. Amend tax gov o la opción local offices, que se encuentra bajo la opción Contact Us, en IRS2Go para que verifique los días y las horas de operación y los servicios que dicha oficina provee. Amend tax Correo. Amend tax   Puede enviar su pedido para formularios, instrucciones y publicaciones a la dirección que aparece a continuación. Amend tax Recibirá una contestación dentro de 10 días laborables después de que recibamos su solicitud. Amend tax  Internal Revenue Service 1201 N. Amend tax Mitsubishi Motorway Bloomington, IL 61705-6613 Servicio del Defensor del Contribuyente. Amend tax   El Servicio del Defensor del Contribuyente está aquí para ayudarlo a usted. Amend tax El Servicio del Defensor del Contribuyente ( TAS , por sus siglas en inglés) es su voz ante el IRS. Amend tax Nuestro deber es asegurar que a cada contribuyente se le trate de forma justa, y que usted conozca y entienda sus derechos. Amend tax   ¿Qué puede hacer TAS por usted? Le ofrecemos ayuda gratuita para ayudarle a resolver problemas con el IRS que no ha podido resolver usted mismo. Amend tax Sabemos que este proceso puede ser confuso, pero, ¡lo peor que se puede hacer es no hacer nada! TAS le puede ayudar si usted no puede resolver su problema contributivo con el IRS y además: Su problema le causa dificultades financieras a usted, su familia o su negocio. Amend tax Usted (o su negocio) está enfrentando la amenaza de una acción adversa inmediata. Amend tax Usted ha intentado, vez tras vez, de comunicarse con el IRS, pero nadie le ha respondido, o si el IRS no le ha respondido para la fecha prometida. Amend tax   Si usted reúne los requisitos para recibir nuestra ayuda, se le asignará un defensor, quien estará a su lado en cada paso del camino y quien hará lo posible para resolver su problema. Amend tax Nosotros le podemos ayudar porque: TAS es una organización independiente dentro del IRS. Amend tax Nuestros servicios son gratuitos y se modifican para satisfacer la necesidades de usted. Amend tax Nuestros defensores saben cómo trabajar con el IRS. Amend tax   Tenemos oficinas en cada estado, el Distrito de Columbia y Puerto Rico. Amend tax que le ayudarán a entender sus derechos. Amend tax ¿Cómo se puede comunicar con nosotros? Si usted cree que TAS posiblemente le puede ayudar, llame a su defensor local, cuyo número telefónico se halla en el directorio telefónico y también en la página del Servicio del Defensor del Contribuyente, disponible en inglés. Amend tax O, nos puede llamar libre de cargos al 1-877-777-4778. Amend tax   ¿Además de esto, de qué otra manera ayuda TAS a los contribuyentes? TAS se ocupa de resolver problemas de gran escala o problemas sistémicos que afectan a muchos contribuyentes. Amend tax Si usted conoce alguno de estos asuntos, favor de informarnos a través del Sistema de Administración de la Defensa Sistémica, en inglés. Amend tax Clínicas para Contribuyentes de Bajos Recursos. Amend tax   El programa de Clínicas para Contribuyentes de Bajos Recursos (LITC, por sus siglas en inglés) sirve a las personas de escasos recursos con algún problema con el Servicio de Rentas Internas. Amend tax La mayoría de los LITCs proporcionan representación ante el IRS en auditorias, disputas por cobros y otros asuntos en forma gratuita o por un costo nominal. Amend tax Si el idioma materno de la persona no es inglés, algunas clínicas proporcionan información multilingüe respecto a los derechos y responsabilidades del contribuyente. Amend tax Visite el sitio www. Amend tax irs. Amend tax gov/Spanish/¡Clínicas-para-Contribuyentes-de-Bajos-Recursos! o vea la Publicación 4134(SP) – Lista de Clínicas para Contribuyentes de Bajos Recursos, que proporciona información respecto a las clínicas en su área. Amend tax Prev  Up  Next   Home   More Online Publications