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Can You File An Amended Tax Return Online

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Can You File An Amended Tax Return Online

Can you file an amended tax return online Publication 915 - Main Content Table of Contents Are Any of Your Benefits Taxable?Worksheet A. Can you file an amended tax return online Exemption from withholding. Can you file an amended tax return online How To Report Your Benefits How Much Is Taxable?Examples Lump-Sum ElectionExample Deductions Related to Your BenefitsRepayments More Than Gross Benefits Worksheets AppendixForm SSA-1099, Social Security Benefit Statement 2013 Form SSA-1042S, Social Security Benefit Statement 2013 (Nonresident Aliens) Form RRB-1099, Payments by the Railroad Retirement Board 2013 Form RRB-1042S, Payments by the Railroad Retirement Board 2013 (Nonresident Aliens) How To Get Tax HelpLow Income Taxpayer Clinics Are Any of Your Benefits Taxable? To find out whether any of your benefits shown on Forms SSA-1099 and RRB-1099 may be taxable, compare the base amount (explained later) for your filing status with the total of: One-half of your benefits, plus All your other income, including tax-exempt interest. Can you file an amended tax return online When making this comparison, do not reduce your other income by any exclusions for: Interest from qualified U. Can you file an amended tax return online S. Can you file an amended tax return online savings bonds, Employer-provided adoption benefits, Foreign earned income or foreign housing, or Income earned by bona fide residents of American Samoa or Puerto Rico. Can you file an amended tax return online Children's benefits. Can you file an amended tax return online   The rules in this publication apply to benefits received by children. Can you file an amended tax return online See Who is taxed , later. Can you file an amended tax return online The SSA issues Form SSA-1099 and Form SSA-1042S. Can you file an amended tax return online The RRB issues Form RRB-1099 and Form RRB-1042S. Can you file an amended tax return online These forms (tax statements) report the amounts paid and repaid, and taxes withheld for a tax year. Can you file an amended tax return online You may receive more than one of these forms for the same tax year. Can you file an amended tax return online See the Appendix at the end of this publication for more information. Can you file an amended tax return online Each original Form RRB-1099 or Form RRB-1042S is valid unless it has been corrected. Can you file an amended tax return online The RRB will issue a corrected Form RRB-1099 or Form RRB-1042S if there is an error in the original. Can you file an amended tax return online A corrected Form RRB-1099 or Form RRB-1042S is indicated as “CORRECTED” and replaces the corresponding original Form RRB-1099 or Form RRB-1042S. Can you file an amended tax return online You must use the latest corrected Form RRB-1099 or Form RRB-1042S you received and any original Form RRB-1099 or Form RRB-1042S that the RRB has not corrected when you determine what amounts to report on your tax return. Can you file an amended tax return online Figuring total income. Can you file an amended tax return online   To figure the total of one-half of your benefits plus your other income, use Worksheet A, discussed later. Can you file an amended tax return online If the total is more than your base amount, part of your benefits may be taxable. Can you file an amended tax return online   If you are married and file a joint return for 2013, you and your spouse must combine your incomes and your benefits to figure whether any of your combined benefits are taxable. Can you file an amended tax return online Even if your spouse did not receive any benefits, you must add your spouse's income to yours to figure whether any of your benefits are taxable. Can you file an amended tax return online If the only income you received during 2013 was your social security or the SSEB portion of tier 1 railroad retirement benefits, your benefits generally are not taxable and you probably do not have to file a return. Can you file an amended tax return online If you have income in addition to your benefits, you may have to file a return even if none of your benefits are taxable. Can you file an amended tax return online Base amount. Can you file an amended tax return online   Your base amount is: $25,000 if you are single, head of household, or qualifying widow(er), $25,000 if you are married filing separately and lived apart from your spouse for all of 2013, $32,000 if you are married filing jointly, or $-0- if you are married filing separately and lived with your spouse at any time during 2013. Can you file an amended tax return online Worksheet A. Can you file an amended tax return online   You can use Worksheet A to figure the amount of income to compare with your base amount. Can you file an amended tax return online This is a quick way to check whether some of your benefits may be taxable. Can you file an amended tax return online     Worksheet A. Can you file an amended tax return online A Quick Way To Check if Your Benefits May Be Taxable Keep for your records A. Can you file an amended tax return online Enter the amount from box 5 of all your Forms SSA-1099 and RRB-1099. Can you file an amended tax return online Include the full amount of any lump-sum benefit payments received in 2013, for 2013 and earlier years. Can you file an amended tax return online (If you received more than one form, combine the amounts from box 5 and enter the total. Can you file an amended tax return online ) A. Can you file an amended tax return online   Note. Can you file an amended tax return online If the amount on line A is zero or less, stop here; none of your benefits are taxable this year. Can you file an amended tax return online B. Can you file an amended tax return online Enter one-half of the amount on line A B. Can you file an amended tax return online   C. Can you file an amended tax return online Enter your taxable pensions, wages, interest, dividends, and other taxable income C. Can you file an amended tax return online   D. Can you file an amended tax return online Enter any tax-exempt interest income (such as interest on municipal bonds) plus any exclusions from income (listed earlier) D. Can you file an amended tax return online   E. Can you file an amended tax return online Add lines B, C, and D E. Can you file an amended tax return online   Note. Can you file an amended tax return online Compare the amount on line E to your base amount for your filing status. Can you file an amended tax return online If the amount on line E equals or is less than the base amount for your filing status, none of your benefits are taxable this year. Can you file an amended tax return online If the amount on line E is more than your base amount, some of your benefits may be taxable. Can you file an amended tax return online You need to complete Worksheet 1, shown later. Can you file an amended tax return online If none of your benefits are taxable, but you otherwise must file a tax return, see Benefits not taxable , later, under How To Report Your Benefits . Can you file an amended tax return online   Example. Can you file an amended tax return online You and your spouse (both over 65) are filing a joint return for 2013 and you both received social security benefits during the year. Can you file an amended tax return online In January 2014, you received a Form SSA-1099 showing net benefits of $7,500 in box 5. Can you file an amended tax return online Your spouse received a Form SSA-1099 showing net benefits of $3,500 in box 5. Can you file an amended tax return online You also received a taxable pension of $22,800 and interest income of $500. Can you file an amended tax return online You did not have any tax-exempt interest income. Can you file an amended tax return online Your benefits are not taxable for 2013 because your income, as figured in Worksheet A below, is not more than your base amount ($32,000) for married filing jointly. Can you file an amended tax return online   Even though none of your benefits are taxable, you must file a return for 2013 because your taxable gross income ($23,300) exceeds the minimum filing requirement amount for your filing status. Can you file an amended tax return online     Filled-in Worksheet A. Can you file an amended tax return online A Quick Way To Check if Your Benefits May Be Taxable Keep for your records A. Can you file an amended tax return online Enter the amount from box 5 of all your Forms SSA-1099 and RRB-1099. Can you file an amended tax return online Include the full amount of any lump-sum benefit payments received in 2013, for 2013 and earlier years. Can you file an amended tax return online (If you received more than one form, combine the amounts from box 5 and enter the total. Can you file an amended tax return online ) A. Can you file an amended tax return online $11,000 Note. Can you file an amended tax return online If the amount on line A is zero or less, stop here; none of your benefits are taxable this year. Can you file an amended tax return online B. Can you file an amended tax return online Enter one-half of the amount on line A B. Can you file an amended tax return online 5,500 C. Can you file an amended tax return online Enter your taxable pensions, wages, interest, dividends, and other taxable income C. Can you file an amended tax return online 23,300 D. Can you file an amended tax return online Enter any tax-exempt interest income (such as interest on municipal bonds) plus any exclusions from income (listed earlier) D. Can you file an amended tax return online -0- E. Can you file an amended tax return online Add lines B, C, and D E. Can you file an amended tax return online $28,800 Note. Can you file an amended tax return online Compare the amount on line E to your base amount for your filing status. Can you file an amended tax return online If the amount on line E equals or is less than the base amount for your filing status, none of your benefits are taxable this year. Can you file an amended tax return online If the amount on line E is more than your base amount, some of your benefits may be taxable. Can you file an amended tax return online You need to complete Worksheet 1, shown later. Can you file an amended tax return online If none of your benefits are taxable, but you otherwise must file a tax return, see Benefits not taxable , later, under How To Report Your Benefits . Can you file an amended tax return online   Who is taxed. Can you file an amended tax return online   Benefits are included in the taxable income (to the extent they are taxable) of the person who has the legal right to receive the benefits. Can you file an amended tax return online For example, if you and your child receive benefits, but the check for your child is made out in your name, you must use only your part of the benefits to see whether any benefits are taxable to you. Can you file an amended tax return online One-half of the part that belongs to your child must be added to your child's other income to see whether any of those benefits are taxable to your child. Can you file an amended tax return online Repayment of benefits. Can you file an amended tax return online   Any repayment of benefits you made during 2013 must be subtracted from the gross benefits you received in 2013. Can you file an amended tax return online It does not matter whether the repayment was for a benefit you received in 2013 or in an earlier year. Can you file an amended tax return online If you repaid more than the gross benefits you received in 2013, see Repayments More Than Gross Benefits , later. Can you file an amended tax return online   Your gross benefits are shown in box 3 of Form SSA-1099 or Form RRB-1099. Can you file an amended tax return online Your repayments are shown in box 4. Can you file an amended tax return online The amount in box 5 shows your net benefits for 2013 (box 3 minus box 4). Can you file an amended tax return online Use the amount in box 5 to figure whether any of your benefits are taxable. Can you file an amended tax return online Example. Can you file an amended tax return online In 2012, you received $3,000 in social security benefits, and in 2013 you received $2,700. Can you file an amended tax return online In March 2013, SSA notified you that you should have received only $2,500 in benefits in 2012. Can you file an amended tax return online During 2013, you repaid $500 to SSA. Can you file an amended tax return online The Form SSA-1099 you received for 2013 shows $2,700 in box 3 (gross amount) and $500 in box 4 (repayment). Can you file an amended tax return online The amount in box 5 shows your net benefits of $2,200 ($2,700 minus $500). Can you file an amended tax return online Tax withholding and estimated tax. Can you file an amended tax return online   You can choose to have federal income tax withheld from your social security benefits and/or the SSEB portion of your tier 1 railroad retirement benefits. Can you file an amended tax return online If you choose to do this, you must complete a Form W-4V, Voluntary Withholding Statement. Can you file an amended tax return online   If you do not choose to have income tax withheld, you may have to request additional withholding from other income or pay estimated tax during the year. Can you file an amended tax return online For details, see Publication 505, Tax Withholding and Estimated Tax, or the instructions for Form 1040-ES, Estimated Tax for Individuals. Can you file an amended tax return online U. Can you file an amended tax return online S. Can you file an amended tax return online citizens residing abroad. Can you file an amended tax return online   U. Can you file an amended tax return online S. Can you file an amended tax return online citizens who are residents of the following countries are exempt from U. Can you file an amended tax return online S. Can you file an amended tax return online tax on their benefits. Can you file an amended tax return online Canada. Can you file an amended tax return online Egypt. Can you file an amended tax return online Germany. Can you file an amended tax return online Ireland. Can you file an amended tax return online Israel. Can you file an amended tax return online Italy. Can you file an amended tax return online (You must also be a citizen of Italy for the exemption to apply. Can you file an amended tax return online ) Romania. Can you file an amended tax return online United Kingdom. Can you file an amended tax return online   The SSA will not withhold U. Can you file an amended tax return online S. Can you file an amended tax return online tax from your benefits if you are a U. Can you file an amended tax return online S. Can you file an amended tax return online citizen. Can you file an amended tax return online   The RRB will withhold U. Can you file an amended tax return online S. Can you file an amended tax return online tax from your benefits unless you file Form RRB-1001, Nonresident Questionnaire, with the RRB to provide citizenship and residency information. Can you file an amended tax return online If you do not file Form RRB-1001, the RRB will consider you a nonresident alien and withhold tax from your railroad retirement benefits at a 30% rate. Can you file an amended tax return online Contact the RRB to get this form. Can you file an amended tax return online Lawful permanent residents. Can you file an amended tax return online   For U. Can you file an amended tax return online S. Can you file an amended tax return online income tax purposes, lawful permanent residents (green card holders) are considered resident aliens until their lawful permanent resident status under the immigration laws is either taken away or is administratively or judicially determined to have been abandoned. Can you file an amended tax return online Social security benefits paid to a green card holder are not subject to 30% withholding. Can you file an amended tax return online If you are a green card holder and tax was withheld in error on your social security benefits because you have a foreign address, the withholding tax is refundable by the Social Security Administration (SSA) or the IRS. Can you file an amended tax return online SSA will refund taxes erroneously withheld if the refund can be processed during the same calendar year in which the tax was withheld. Can you file an amended tax return online If SSA cannot refund the taxes withheld, you must file a Form 1040 or 1040A with the Internal Revenue Service Center, Austin, TX 73301 to determine if you are entitled to a refund. Can you file an amended tax return online You must also attach the following information to your Form 1040 or 1040A: A copy of the Form SSA-1042S, Social Security Benefit Statement, A copy of the “green card,” and A signed declaration that includes the following statements:    “The SSA should not have withheld federal income tax from my social security benefits because I am a U. Can you file an amended tax return online S. Can you file an amended tax return online lawful permanent resident and my green card has been neither revoked nor administratively or judicially determined to have been abandoned. Can you file an amended tax return online I am filing a U. Can you file an amended tax return online S. Can you file an amended tax return online income tax return for the tax year as a resident alien reporting all of my worldwide income. Can you file an amended tax return online I have not claimed benefits for the tax year under an income tax treaty as a nonresident alien. Can you file an amended tax return online ” Nonresident aliens. Can you file an amended tax return online   A nonresident alien is an individual who is not a citizen or resident of the United States. Can you file an amended tax return online If you are a nonresident alien, the rules discussed in this publication do not apply to you. Can you file an amended tax return online Instead, 85% of your benefits are taxed at a 30% rate, unless exempt (or subject to a lower rate) by treaty. Can you file an amended tax return online You will receive a Form SSA-1042S or Form RRB-1042S showing the amount of your benefits. Can you file an amended tax return online These forms will also show the tax rate and the amount of tax withheld from your benefits. Can you file an amended tax return online   Under tax treaties with the following countries, residents of these countries are exempt from U. Can you file an amended tax return online S. Can you file an amended tax return online tax on their benefits. Can you file an amended tax return online Canada. Can you file an amended tax return online Egypt. Can you file an amended tax return online Germany. Can you file an amended tax return online Ireland. Can you file an amended tax return online Israel. Can you file an amended tax return online Italy. Can you file an amended tax return online Japan. Can you file an amended tax return online Romania. Can you file an amended tax return online United Kingdom. Can you file an amended tax return online   Under a treaty with India, benefits paid to individuals who are both residents and nationals of India are exempt from U. Can you file an amended tax return online S. Can you file an amended tax return online tax if the benefits are for services performed for the United States, its subdivisions, or local government authorities. Can you file an amended tax return online   If you are a resident of Switzerland, your total benefit amount will be taxed at a 15% rate. Can you file an amended tax return online   For more information on whether you are a nonresident alien, see Publication 519, U. Can you file an amended tax return online S. Can you file an amended tax return online Tax Guide for Aliens. Can you file an amended tax return online Exemption from withholding. Can you file an amended tax return online   If your social security benefits are exempt from tax because you are a resident of one of the treaty countries listed, the SSA will not withhold U. Can you file an amended tax return online S. Can you file an amended tax return online tax from your benefits. Can you file an amended tax return online   If your railroad retirement benefits are exempt from tax because you are a resident of one of the treaty countries listed, you can claim an exemption from withholding by filing Form RRB-1001 with the RRB. Can you file an amended tax return online Contact the RRB to get this form. Can you file an amended tax return online Canadian or German social security benefits paid to U. Can you file an amended tax return online S. Can you file an amended tax return online residents. Can you file an amended tax return online   Under income tax treaties with Canada and Germany, social security benefits paid by those countries to U. Can you file an amended tax return online S. Can you file an amended tax return online residents are treated for U. Can you file an amended tax return online S. Can you file an amended tax return online income tax purposes as if they were paid under the social security legislation of the United States. Can you file an amended tax return online If you receive social security benefits from Canada or Germany, include them on line 1 of Worksheet 1, shown later. Can you file an amended tax return online How To Report Your Benefits If part of your benefits are taxable, you must use Form 1040 or Form 1040A. Can you file an amended tax return online You cannot use Form 1040EZ. Can you file an amended tax return online Reporting on Form 1040. Can you file an amended tax return online   Report your net benefits (the total amount from box 5 of all your Forms SSA-1099 and Forms RRB-1099) on line 20a and the taxable part on line 20b. Can you file an amended tax return online If you are married filing separately and you lived apart from your spouse for all of 2013, also enter “D” to the right of the word “benefits” on line 20a. Can you file an amended tax return online Reporting on Form 1040A. Can you file an amended tax return online   Report your net benefits (the total amount from box 5 of all your Forms SSA-1099 and Forms RRB-1099) on line 14a and the taxable part on line 14b. Can you file an amended tax return online If you are married filing separately and you lived apart from your spouse for all of 2013, also enter “D” to the right of the word “benefits” on line 14a. Can you file an amended tax return online Benefits not taxable. Can you file an amended tax return online   If you are filing Form 1040EZ, do not report any benefits on your tax return. Can you file an amended tax return online If you are filing Form 1040 or Form 1040A, report your net benefits (the total amount from box 5 of all your Forms SSA-1099 and Forms RRB-1099) on Form 1040, line 20a, or Form 1040A, line 14a. Can you file an amended tax return online Enter -0- on Form 1040, line 20b, or Form 1040A, line 14b. Can you file an amended tax return online If you are married filing separately and you lived apart from your spouse for all of 2013, also enter “D” to the right of the word “benefits” on Form 1040, line 20a, or Form 1040A, line 14a. Can you file an amended tax return online How Much Is Taxable? If part of your benefits are taxable, how much is taxable depends on the total amount of your benefits and other income. Can you file an amended tax return online Generally, the higher that total amount, the greater the taxable part of your benefits. Can you file an amended tax return online Maximum taxable part. Can you file an amended tax return online   Generally, up to 50% of your benefits will be taxable. Can you file an amended tax return online However, up to 85% of your benefits can be taxable if either of the following situations applies to you. Can you file an amended tax return online The total of one-half of your benefits and all your other income is more than $34,000 ($44,000 if you are married filing jointly). Can you file an amended tax return online You are married filing separately and lived with your spouse at any time during 2013. Can you file an amended tax return online Which worksheet to use. Can you file an amended tax return online   A worksheet you can use to figure your taxable benefits is in the instructions for your Form 1040 or 1040A. Can you file an amended tax return online You can use either that worksheet or Worksheet 1 in this publication, unless any of the following situations applies to you. Can you file an amended tax return online You contributed to a traditional individual retirement arrangement (IRA) and you or your spouse is covered by a retirement plan at work. Can you file an amended tax return online In this situation you must use the special worksheets in Appendix B of Publication 590 to figure both your IRA deduction and your taxable benefits. Can you file an amended tax return online Situation (1) does not apply and you take an exclusion for interest from qualified U. Can you file an amended tax return online S. Can you file an amended tax return online savings bonds (Form 8815), for adoption benefits (Form 8839), for foreign earned income or housing (Form 2555 or Form 2555-EZ), or for income earned in American Samoa (Form 4563) or Puerto Rico by bona fide residents. Can you file an amended tax return online In this situation, you must use Worksheet 1 in this publication to figure your taxable benefits. Can you file an amended tax return online You received a lump-sum payment for an earlier year. Can you file an amended tax return online In this situation, also complete Worksheet 2 or 3 and Worksheet 4 in this publication. Can you file an amended tax return online See Lump-Sum Election , later. Can you file an amended tax return online Examples A few examples you can use as a guide to figure the taxable part of your benefits follow. Can you file an amended tax return online Filled-in Worksheet 1. Can you file an amended tax return online Figuring Your Taxable Benefits Before you begin: If you are married filing separately and you lived apart from your spouse for all of 2013, enter “D” to the right of the word “benefits” on Form 1040, line 20a, or Form 1040A, line 14a. Can you file an amended tax return online Do not use this worksheet if you repaid benefits in 2013 and your total repayments (box 4 of Forms SSA-1099 and RRB-1099) were more than your gross benefits for 2013 (box 3 of Forms SSA-1099 and RRB-1099). Can you file an amended tax return online None of your benefits are taxable for 2013. Can you file an amended tax return online For more information, see Repayments More Than Gross Benefits . Can you file an amended tax return online If you are filing Form 8815, Exclusion of Interest From Series EE and I U. Can you file an amended tax return online S. Can you file an amended tax return online Savings Bonds Issued After 1989, do not include the amount from line 8a of Form 1040 or Form 1040A on line 3 of this worksheet. Can you file an amended tax return online Instead, include the amount from Schedule B (Form 1040A or 1040), line 2. Can you file an amended tax return online 1. Can you file an amended tax return online Enter the total amount from box 5 of ALL your Forms SSA-1099 and RRB-1099. Can you file an amended tax return online Also enter this amount on Form 1040, line 20a, or Form 1040A, line 14a 1. Can you file an amended tax return online $5,980         2. Can you file an amended tax return online Enter one-half of line 1 2. Can you file an amended tax return online 2,990     3. Can you file an amended tax return online Combine the amounts from: Form 1040: Lines 7, 8a, 9a, 10 through 14, 15b, 16b, 17 through 19, and 21 Form 1040A: Lines 7, 8a, 9a, 10, 11b, 12b, and 13 3. Can you file an amended tax return online 28,990     4. Can you file an amended tax return online Enter the amount, if any, from Form 1040 or 1040A, line 8b 4. Can you file an amended tax return online -0-     5. Can you file an amended tax return online Enter the total of any exclusions/adjustments for: Adoption benefits (Form 8839, line 28), Foreign earned income or housing (Form 2555, lines 45 and 50, or Form 2555-EZ, line 18), and Certain income of bona fide residents of American Samoa (Form 4563, line 15) or Puerto Rico 5. Can you file an amended tax return online -0-     6. Can you file an amended tax return online Combine lines 2, 3, 4, and 5 6. Can you file an amended tax return online 31,980     7. Can you file an amended tax return online Form 1040 filers: Enter the amounts from Form 1040, lines 23 through 32, and any write-in adjustments you entered on the dotted line next to line 36. Can you file an amended tax return online  Form 1040A filers: Enter the amounts from Form 1040A, lines 16 and 17 7. Can you file an amended tax return online -0-     8. Can you file an amended tax return online Is the amount on line 7 less than the amount on line 6?             No. Can you file an amended tax return online None of your social security benefits are taxable. Can you file an amended tax return online Enter -0- on Form 1040, line 20b, or Form 1040A, line 14b. Can you file an amended tax return online             Yes. Can you file an amended tax return online Subtract line 7 from line 6 8. Can you file an amended tax return online 31,980     9. Can you file an amended tax return online If you are:  Married filing jointly, enter $32,000 Single, head of household, qualifying widow(er), or married filing separately and you lived apart from your spouse for all of 2013, enter $25,000 9. Can you file an amended tax return online 25,000       Note. Can you file an amended tax return online If you are married filing separately and you lived with your spouse at any time in 2013, skip lines 9 through 16; multiply line 8 by 85% (. Can you file an amended tax return online 85) and enter the result on line 17. Can you file an amended tax return online Then go to line 18. Can you file an amended tax return online         10. Can you file an amended tax return online Is the amount on line 9 less than the amount on line 8?             No. Can you file an amended tax return online None of your benefits are taxable. Can you file an amended tax return online Enter -0- on Form 1040, line 20b, or on Form 1040A, line 14b. Can you file an amended tax return online If you are married filing separately and you lived apart from your spouse for all of 2013, be sure you entered “D” to the right of the word “benefits” on Form 1040, line 20a, or on Form 1040A, line 14a. Can you file an amended tax return online             Yes. Can you file an amended tax return online Subtract line 9 from line 8 10. Can you file an amended tax return online 6,980     11. Can you file an amended tax return online Enter $12,000 if married filing jointly; $9,000 if single, head of household, qualifying widow(er), or married filing separately and you lived apart from your spouse for all of 2013 11. Can you file an amended tax return online 9,000     12. Can you file an amended tax return online Subtract line 11 from line 10. Can you file an amended tax return online If zero or less, enter -0- 12. Can you file an amended tax return online -0-     13. Can you file an amended tax return online Enter the smaller of line 10 or line 11 13. Can you file an amended tax return online 6,980     14. Can you file an amended tax return online Enter one-half of line 13 14. Can you file an amended tax return online 3,490     15. Can you file an amended tax return online Enter the smaller of line 2 or line 14 15. Can you file an amended tax return online 2,990     16. Can you file an amended tax return online Multiply line 12 by 85% (. Can you file an amended tax return online 85). Can you file an amended tax return online If line 12 is zero, enter -0- 16. Can you file an amended tax return online -0-     17. Can you file an amended tax return online Add lines 15 and 16 17. Can you file an amended tax return online 2,990     18. Can you file an amended tax return online Multiply line 1 by 85% (. Can you file an amended tax return online 85) 18. Can you file an amended tax return online 5,083     19. Can you file an amended tax return online Taxable benefits. Can you file an amended tax return online Enter the smaller of line 17 or line 18. Can you file an amended tax return online Also enter this amount on Form 1040, line 20b, or Form 1040A, line 14b 19. Can you file an amended tax return online $2,990       If you received a lump-sum payment in 2013 that was for an earlier year, also complete Worksheet 2 or 3 and Worksheet 4 to see if you can report a lower taxable benefit. Can you file an amended tax return online         Example 1. Can you file an amended tax return online George White is single and files Form 1040 for 2013. Can you file an amended tax return online In addition to receiving social security payments, he received a fully taxable pension of $18,600, wages from a part-time job of $9,400, and taxable interest income of $990, for a total of $28,990. Can you file an amended tax return online He received a Form SSA-1099 in January 2014 that shows his net social security benefits of $5,980 in box 5. Can you file an amended tax return online   To figure his taxable benefits, George completes Worksheet 1, shown below. Can you file an amended tax return online On line 20a of his Form 1040, George enters his net benefits of $5,980. Can you file an amended tax return online On line 20b, he enters his taxable benefits of $2,990. Can you file an amended tax return online Example 2. Can you file an amended tax return online Ray and Alice Hopkins file a joint return on Form 1040A for 2013. Can you file an amended tax return online Ray is retired and received a fully taxable pension of $15,500. Can you file an amended tax return online He also received social security benefits and his Form SSA-1099 for 2013 shows net benefits of $5,600 in box 5. Can you file an amended tax return online Alice worked during the year and had wages of $14,000. Can you file an amended tax return online She made a deductible payment to her IRA account of $1,000. Can you file an amended tax return online Ray and Alice have two savings accounts with a total of $250 in taxable interest income. Can you file an amended tax return online They complete Worksheet 1, entering $29,750 ($15,500 + $14,000 + $250) on line 3. Can you file an amended tax return online They find none of Ray's social security benefits are taxable. Can you file an amended tax return online On Form 1040A, they enter $5,600 on line 14a and -0- on line 14b. Can you file an amended tax return online Filled-in Worksheet 1. Can you file an amended tax return online Figuring Your Taxable Benefits Before you begin: If you are married filing separately and you lived apart from your spouse for all of 2013, enter “D” to the right of the word “benefits” on Form 1040, line 20a, or Form 1040A, line 14a. Can you file an amended tax return online Do not use this worksheet if you repaid benefits in 2013 and your total repayments (box 4 of Forms SSA-1099 and RRB-1099) were more than your gross benefits for 2013 (box 3 of Forms SSA-1099 and RRB-1099). Can you file an amended tax return online None of your benefits are taxable for 2013. Can you file an amended tax return online For more information, see Repayments More Than Gross Benefits . Can you file an amended tax return online If you are filing Form 8815, Exclusion of Interest From Series EE and I U. Can you file an amended tax return online S. Can you file an amended tax return online Savings Bonds Issued After 1989, do not include the amount from line 8a of Form 1040 or Form 1040A on line 3 of this worksheet. Can you file an amended tax return online Instead, include the amount from Schedule B (Form 1040A or 1040), line 2. Can you file an amended tax return online 1. Can you file an amended tax return online Enter the total amount from box 5 of ALL your Forms SSA-1099 and RRB-1099. Can you file an amended tax return online Also enter this amount on Form 1040, line 20a, or Form 1040A, line 14a 1. Can you file an amended tax return online $5,600         2. Can you file an amended tax return online Enter one-half of line 1 2. Can you file an amended tax return online 2,800     3. Can you file an amended tax return online Combine the amounts from: Form 1040: Lines 7, 8a, 9a, 10 through 14, 15b, 16b, 17 through 19, and 21 Form 1040A: Lines 7, 8a, 9a, 10, 11b, 12b, and 13 3. Can you file an amended tax return online 29,750     4. Can you file an amended tax return online Enter the amount, if any, from Form 1040 or 1040A, line 8b 4. Can you file an amended tax return online -0-     5. Can you file an amended tax return online Enter the total of any exclusions/adjustments for: Adoption benefits (Form 8839, line 28), Foreign earned income or housing (Form 2555, lines 45 and 50, or Form 2555-EZ, line 18), and Certain income of bona fide residents of American Samoa (Form 4563, line 15) or Puerto Rico 5. Can you file an amended tax return online -0-     6. Can you file an amended tax return online Combine lines 2, 3, 4, and 5 6. Can you file an amended tax return online 32,550     7. Can you file an amended tax return online Form 1040 filers: Enter the amounts from Form 1040, lines 23 through 32, and any write-in adjustments you entered on the dotted line next to line 36. Can you file an amended tax return online  Form 1040A filers: Enter the amounts from Form 1040A, lines 16 and 17 7. Can you file an amended tax return online 1,000     8. Can you file an amended tax return online Is the amount on line 7 less than the amount on line 6?             No. Can you file an amended tax return online None of your social security benefits are taxable. Can you file an amended tax return online Enter -0- on Form 1040, line 20b, or Form 1040A, line 14b. Can you file an amended tax return online             Yes. Can you file an amended tax return online Subtract line 7 from line 6 8. Can you file an amended tax return online 31,550     9. Can you file an amended tax return online If you are:  Married filing jointly, enter $32,000 Single, head of household, qualifying widow(er), or married filing separately and you lived apart from your spouse for all of 2013, enter $25,000 9. Can you file an amended tax return online 32,000       Note. Can you file an amended tax return online If you are married filing separately and you lived with your spouse at any time in 2013, skip lines 9 through 16; multiply line 8 by 85% (. Can you file an amended tax return online 85) and enter the result on line 17. Can you file an amended tax return online Then go to line 18. Can you file an amended tax return online         10. Can you file an amended tax return online Is the amount on line 9 less than the amount on line 8?             No. Can you file an amended tax return online None of your benefits are taxable. Can you file an amended tax return online Enter -0- on Form 1040, line 20b, or on Form 1040A, line 14b. Can you file an amended tax return online If you are married filing separately and you lived apart from your spouse for all of 2013, be sure you entered “D” to the right of the word “benefits” on Form 1040, line 20a, or on Form 1040A, line 14a. Can you file an amended tax return online             Yes. Can you file an amended tax return online Subtract line 9 from line 8 10. Can you file an amended tax return online       11. Can you file an amended tax return online Enter $12,000 if married filing jointly; $9,000 if single, head of household, qualifying widow(er), or married filing separately and you lived apart from your spouse for all of 2013 11. Can you file an amended tax return online       12. Can you file an amended tax return online Subtract line 11 from line 10. Can you file an amended tax return online If zero or less, enter -0- 12. Can you file an amended tax return online       13. Can you file an amended tax return online Enter the smaller of line 10 or line 11 13. Can you file an amended tax return online       14. Can you file an amended tax return online Enter one-half of line 13 14. Can you file an amended tax return online       15. Can you file an amended tax return online Enter the smaller of line 2 or line 14 15. Can you file an amended tax return online       16. Can you file an amended tax return online Multiply line 12 by 85% (. Can you file an amended tax return online 85). Can you file an amended tax return online If line 12 is zero, enter -0- 16. Can you file an amended tax return online       17. Can you file an amended tax return online Add lines 15 and 16 17. Can you file an amended tax return online       18. Can you file an amended tax return online Multiply line 1 by 85% (. Can you file an amended tax return online 85) 18. Can you file an amended tax return online       19. Can you file an amended tax return online Taxable benefits. Can you file an amended tax return online Enter the smaller of line 17 or line 18. Can you file an amended tax return online Also enter this amount on Form 1040, line 20b, or Form 1040A, line 14b 19. Can you file an amended tax return online         If you received a lump-sum payment in 2013 that was for an earlier year, also complete Worksheet 2 or 3 and Worksheet 4 to see if you can report a lower taxable benefit. Can you file an amended tax return online         Example 3. Can you file an amended tax return online Joe and Betty Johnson file a joint return on Form 1040 for 2013. Can you file an amended tax return online Joe is a retired railroad worker and in 2013 received the social security equivalent benefit (SSEB) portion of tier 1 railroad retirement benefits. Can you file an amended tax return online Joe's Form RRB-1099 shows $10,000 in box 5. Can you file an amended tax return online Betty is a retired government worker and received a fully taxable pension of $38,000. Can you file an amended tax return online They had $2,300 in taxable interest income plus interest of $200 on a qualified U. Can you file an amended tax return online S. Can you file an amended tax return online savings bond. Can you file an amended tax return online The savings bond interest qualified for the exclusion. Can you file an amended tax return online They figure their taxable benefits by completing Worksheet 1 below. Can you file an amended tax return online Because they have qualified U. Can you file an amended tax return online S. Can you file an amended tax return online savings bond interest, they follow the note at the beginning of the worksheet and use the amount from line 2 of their Schedule B (Form 1040A or 1040) on line 3 of the worksheet instead of the amount from line 8a of their Form 1040. Can you file an amended tax return online On line 3 of the worksheet, they enter $40,500 ($38,000 + $2,500). Can you file an amended tax return online More than 50% of Joe's net benefits are taxable because the income on line 8 of the worksheet ($45,500) is more than $44,000. Can you file an amended tax return online (See Maximum taxable part under How Much Is Taxable earlier. Can you file an amended tax return online ) Joe and Betty enter $10,000 on Form 1040, line 20a, and $6,275 on Form 1040, line 20b. Can you file an amended tax return online Filled-in Worksheet 1. Can you file an amended tax return online Figuring Your Taxable Benefits Before you begin: If you are married filing separately and you lived apart from your spouse for all of 2013, enter “D” to the right of the word “benefits” on Form 1040, line 20a, or Form 1040A, line 14a. Can you file an amended tax return online Do not use this worksheet if you repaid benefits in 2013 and your total repayments (box 4 of Forms SSA-1099 and RRB-1099) were more than your gross benefits for 2013 (box 3 of Forms SSA-1099 and RRB-1099). Can you file an amended tax return online None of your benefits are taxable for 2013. Can you file an amended tax return online For more information, see Repayments More Than Gross Benefits . Can you file an amended tax return online If you are filing Form 8815, Exclusion of Interest From Series EE and I U. Can you file an amended tax return online S. Can you file an amended tax return online Savings Bonds Issued After 1989, do not include the amount from line 8a of Form 1040 or Form 1040A on line 3 of this worksheet. Can you file an amended tax return online Instead, include the amount from Schedule B (Form 1040A or 1040), line 2. Can you file an amended tax return online 1. Can you file an amended tax return online Enter the total amount from box 5 of ALL your Forms SSA-1099 and RRB-1099. Can you file an amended tax return online Also enter this amount on Form 1040, line 20a, or Form 1040A, line 14a 1. Can you file an amended tax return online $10,000         2. Can you file an amended tax return online Enter one-half of line 1 2. Can you file an amended tax return online 5,000     3. Can you file an amended tax return online Combine the amounts from: Form 1040: Lines 7, 8a, 9a, 10 through 14, 15b, 16b, 17 through 19, and 21 Form 1040A: Lines 7, 8a, 9a, 10, 11b, 12b, and 13 3. Can you file an amended tax return online 40,500     4. Can you file an amended tax return online Enter the amount, if any, from Form 1040 or 1040A, line 8b 4. Can you file an amended tax return online -0-     5. Can you file an amended tax return online Enter the total of any exclusions/adjustments for: Adoption benefits (Form 8839, line 28), Foreign earned income or housing (Form 2555, lines 45 and 50, or Form 2555-EZ, line 18), and Certain income of bona fide residents of American Samoa (Form 4563, line 15) or Puerto Rico 5. Can you file an amended tax return online -0-     6. Can you file an amended tax return online Combine lines 2, 3, 4, and 5 6. Can you file an amended tax return online 45,500     7. Can you file an amended tax return online Form 1040 filers: Enter the amounts from Form 1040, lines 23 through 32, and any write-in adjustments you entered on the dotted line next to line 36. Can you file an amended tax return online  Form 1040A filers: Enter the amounts from Form 1040A, lines 16 and 17 7. Can you file an amended tax return online -0-     8. Can you file an amended tax return online Is the amount on line 7 less than the amount on line 6?             No. Can you file an amended tax return online None of your social security benefits are taxable. Can you file an amended tax return online Enter -0- on Form 1040, line 20b, or Form 1040A, line 14b. Can you file an amended tax return online             Yes. Can you file an amended tax return online Subtract line 7 from line 6 8. Can you file an amended tax return online 45,500     9. Can you file an amended tax return online If you are:  Married filing jointly, enter $32,000 Single, head of household, qualifying widow(er), or married filing separately and you lived apart from your spouse for all of 2013, enter $25,000 9. Can you file an amended tax return online 32,000       Note. Can you file an amended tax return online If you are married filing separately and you lived with your spouse at any time in 2013, skip lines 9 through 16; multiply line 8 by 85% (. Can you file an amended tax return online 85) and enter the result on line 17. Can you file an amended tax return online Then go to line 18. Can you file an amended tax return online         10. Can you file an amended tax return online Is the amount on line 9 less than the amount on line 8?             No. Can you file an amended tax return online None of your benefits are taxable. Can you file an amended tax return online Enter -0- on Form 1040, line 20b, or on Form 1040A, line 14b. Can you file an amended tax return online If you are married filing separately and you lived apart from your spouse for all of 2013, be sure you entered “D” to the right of the word “benefits” on Form 1040, line 20a, or on Form 1040A, line 14a. Can you file an amended tax return online             Yes. Can you file an amended tax return online Subtract line 9 from line 8 10. Can you file an amended tax return online 13,500     11. Can you file an amended tax return online Enter $12,000 if married filing jointly; $9,000 if single, head of household, qualifying widow(er), or married filing separately and you lived apart from your spouse for all of 2013 11. Can you file an amended tax return online 12,000     12. Can you file an amended tax return online Subtract line 11 from line 10. Can you file an amended tax return online If zero or less, enter -0- 12. Can you file an amended tax return online 1,500     13. Can you file an amended tax return online Enter the smaller of line 10 or line 11 13. Can you file an amended tax return online 12,000     14. Can you file an amended tax return online Enter one-half of line 13 14. Can you file an amended tax return online 6,000     15. Can you file an amended tax return online Enter the smaller of line 2 or line 14 15. Can you file an amended tax return online 5,000     16. Can you file an amended tax return online Multiply line 12 by 85% (. Can you file an amended tax return online 85). Can you file an amended tax return online If line 12 is zero, enter -0- 16. Can you file an amended tax return online 1,275     17. Can you file an amended tax return online Add lines 15 and 16 17. Can you file an amended tax return online 6,275     18. Can you file an amended tax return online Multiply line 1 by 85% (. Can you file an amended tax return online 85) 18. Can you file an amended tax return online 8,500     19. Can you file an amended tax return online Taxable benefits. Can you file an amended tax return online Enter the smaller of line 17 or line 18. Can you file an amended tax return online Also enter this amount on Form 1040, line 20b, or Form 1040A, line 14b 19. Can you file an amended tax return online $6,275       If you received a lump-sum payment in 2013 that was for an earlier year, also complete Worksheet 2 or 3 and Worksheet 4 to see if you can report a lower taxable benefit. Can you file an amended tax return online         Filled-in Worksheet 1. Can you file an amended tax return online Figuring Your Taxable Benefits Before you begin: If you are married filing separately and you lived apart from your spouse for all of 2013, enter “D” to the right of the word “benefits” on Form 1040, line 20a, or Form 1040A, line 14a. Can you file an amended tax return online Do not use this worksheet if you repaid benefits in 2013 and your total repayments (box 4 of Forms SSA-1099 and RRB-1099) were more than your gross benefits for 2013 (box 3 of Forms SSA-1099 and RRB-1099). Can you file an amended tax return online None of your benefits are taxable for 2013. Can you file an amended tax return online For more information, see Repayments More Than Gross Benefits . Can you file an amended tax return online If you are filing Form 8815, Exclusion of Interest From Series EE and I U. Can you file an amended tax return online S. Can you file an amended tax return online Savings Bonds Issued After 1989, do not include the amount from line 8a of Form 1040 or Form 1040A on line 3 of this worksheet. Can you file an amended tax return online Instead, include the amount from Schedule B (Form 1040A or 1040), line 2. Can you file an amended tax return online 1. Can you file an amended tax return online Enter the total amount from box 5 of ALL your Forms SSA-1099 and RRB-1099. Can you file an amended tax return online Also enter this amount on Form 1040, line 20a, or Form 1040A, line 14a 1. Can you file an amended tax return online $4,000         2. Can you file an amended tax return online Enter one-half of line 1 2. Can you file an amended tax return online 2,000     3. Can you file an amended tax return online Combine the amounts from: Form 1040: Lines 7, 8a, 9a, 10 through 14, 15b, 16b, 17 through 19, and 21 Form 1040A: Lines 7, 8a, 9a, 10, 11b, 12b, and 13 3. Can you file an amended tax return online 8,000     4. Can you file an amended tax return online Enter the amount, if any, from Form 1040 or 1040A, line 8b 4. Can you file an amended tax return online -0-     5. Can you file an amended tax return online Enter the total of any exclusions/adjustments for: Adoption benefits (Form 8839, line 28), Foreign earned income or housing (Form 2555, lines 45 and 50, or Form 2555-EZ, line 18), and Certain income of bona fide residents of American Samoa (Form 4563, line 15) or Puerto Rico 5. Can you file an amended tax return online -0-     6. Can you file an amended tax return online Combine lines 2, 3, 4, and 5 6. Can you file an amended tax return online 10,000     7. Can you file an amended tax return online Form 1040 filers: Enter the amounts from Form 1040, lines 23 through 32, and any write-in adjustments you entered on the dotted line next to line 36. Can you file an amended tax return online  Form 1040A filers: Enter the amounts from Form 1040A, lines 16 and 17 7. Can you file an amended tax return online -0-     8. Can you file an amended tax return online Is the amount on line 7 less than the amount on line 6?             No. Can you file an amended tax return online None of your social security benefits are taxable. Can you file an amended tax return online Enter -0- on Form 1040, line 20b, or Form 1040A, line 14b. Can you file an amended tax return online             Yes. Can you file an amended tax return online Subtract line 7 from line 6 8. Can you file an amended tax return online 10,000     9. Can you file an amended tax return online If you are:  Married filing jointly, enter $32,000 Single, head of household, qualifying widow(er), or married filing separately and you lived apart from your spouse for all of 2013, enter $25,000 9. Can you file an amended tax return online         Note. Can you file an amended tax return online If you are married filing separately and you lived with your spouse at any time in 2013, skip lines 9 through 16; multiply line 8 by 85% (. Can you file an amended tax return online 85) and enter the result on line 17. Can you file an amended tax return online Then go to line 18. Can you file an amended tax return online         10. Can you file an amended tax return online Is the amount on line 9 less than the amount on line 8?             No. Can you file an amended tax return online None of your benefits are taxable. Can you file an amended tax return online Enter -0- on Form 1040, line 20b, or on Form 1040A, line 14b. Can you file an amended tax return online If you are married filing separately and you lived apart from your spouse for all of 2013, be sure you entered “D” to the right of the word “benefits” on Form 1040, line 20a, or on Form 1040A, line 14a. Can you file an amended tax return online             Yes. Can you file an amended tax return online Subtract line 9 from line 8 10. Can you file an amended tax return online       11. Can you file an amended tax return online Enter $12,000 if married filing jointly; $9,000 if single, head of household, qualifying widow(er), or married filing separately and you lived apart from your spouse for all of 2013 11. Can you file an amended tax return online       12. Can you file an amended tax return online Subtract line 11 from line 10. Can you file an amended tax return online If zero or less, enter -0- 12. Can you file an amended tax return online       13. Can you file an amended tax return online Enter the smaller of line 10 or line 11 13. Can you file an amended tax return online       14. Can you file an amended tax return online Enter one-half of line 13 14. Can you file an amended tax return online       15. Can you file an amended tax return online Enter the smaller of line 2 or line 14 15. Can you file an amended tax return online       16. Can you file an amended tax return online Multiply line 12 by 85% (. Can you file an amended tax return online 85). Can you file an amended tax return online If line 12 is zero, enter -0- 16. Can you file an amended tax return online       17. Can you file an amended tax return online Add lines 15 and 16 17. Can you file an amended tax return online 8,500     18. Can you file an amended tax return online Multiply line 1 by 85% (. Can you file an amended tax return online 85) 18. Can you file an amended tax return online 3,400     19. Can you file an amended tax return online Taxable benefits. Can you file an amended tax return online Enter the smaller of line 17 or line 18. Can you file an amended tax return online Also enter this amount on Form 1040, line 20b, or Form 1040A, line 14b 19. Can you file an amended tax return online $3,400       If you received a lump-sum payment in 2013 that was for an earlier year, also complete Worksheet 2 or 3 and Worksheet 4 to see if you can report a lower taxable benefit. Can you file an amended tax return online         Example 4. Can you file an amended tax return online Bill and Eileen Jones are married and live together, but file separate Form 1040 returns for 2013. Can you file an amended tax return online Bill earned $8,000 during 2013. Can you file an amended tax return online The only other income he had for the year was $4,000 net social security benefits (box 5 of his Form SSA-1099). Can you file an amended tax return online Bill figures his taxable benefits by completing Worksheet 1 below. Can you file an amended tax return online He must include 85% of his social security benefits in his taxable income because he is married filing separately and lived with his spouse during 2013. Can you file an amended tax return online See How Much Is Taxable earlier. Can you file an amended tax return online Bill enters $4,000 on his Form 1040, line 20a, and $3,400 on Form 1040, line 20b. Can you file an amended tax return online Lump-Sum Election You must include the taxable part of a lump-sum (retroactive) payment of benefits received in 2013 in your 2013 income, even if the payment includes benefits for an earlier year. Can you file an amended tax return online This type of lump-sum benefit payment should not be confused with the lump-sum death benefit that both the SSA and RRB pay to many of their beneficiaries. Can you file an amended tax return online No part of the lump-sum death benefit is subject to tax. Can you file an amended tax return online Generally, you use your 2013 income to figure the taxable part of the total benefits received in 2013. Can you file an amended tax return online However, you may be able to figure the taxable part of a lump-sum payment for an earlier year separately, using your income for the earlier year. Can you file an amended tax return online You can elect this method if it lowers your taxable benefits. Can you file an amended tax return online Under the lump-sum election method, you refigure the taxable part of all your benefits for the earlier year (including the lump-sum payment) using that year's income. Can you file an amended tax return online Then you subtract any taxable benefits for that year that you previously reported. Can you file an amended tax return online The remainder is the taxable part of the lump-sum payment. Can you file an amended tax return online Add it to the taxable part of your benefits for 2013 (figured without the lump-sum payment for the earlier year). Can you file an amended tax return online Because the earlier year's taxable benefits are included in your 2013 income, no adjustment is made to the earlier year's return. Can you file an amended tax return online Do not file an amended return for the earlier year. Can you file an amended tax return online Will the lump-sum election method lower your taxable benefits?   To find out, take the following steps. Can you file an amended tax return online Complete Worksheet 1 in this publication. Can you file an amended tax return online Complete Worksheet 2 and Worksheet 3 as appropriate. Can you file an amended tax return online Use Worksheet 2 if your lump-sum payment was for a year after 1993. Can you file an amended tax return online Use Worksheet 3 if it was for 1993 or an earlier year. Can you file an amended tax return online Complete a separate Worksheet 2 or Worksheet 3 for each earlier year for which you received the lump-sum payment. Can you file an amended tax return online Complete Worksheet 4. Can you file an amended tax return online Compare the taxable benefits on line 19 of Worksheet 1 with the taxable benefits on line 21 of Worksheet 4. Can you file an amended tax return online If the taxable benefits on Worksheet 4 are lower than the taxable benefits on Worksheet 1, you can elect to report the lower amount on your return. Can you file an amended tax return online Making the election. Can you file an amended tax return online   If you elect to report your taxable benefits under the lump-sum election method, follow the instructions at the bottom of Worksheet 4. Can you file an amended tax return online Do not attach the completed worksheets to your return. Can you file an amended tax return online Keep them with your records. Can you file an amended tax return online    Once you elect this method of figuring the taxable part of a lump-sum payment, you can revoke your election only with the consent of the IRS. Can you file an amended tax return online Lump-sum payment reported on Form SSA-1099 or RRB-1099. Can you file an amended tax return online   If you received a lump-sum payment in 2013 that includes benefits for one or more earlier years after 1983, it will be included in box 3 of either Form SSA-1099 or Form RRB-1099. Can you file an amended tax return online That part of any lump-sum payment for years before 1984 is not taxed and will not be shown on the form. Can you file an amended tax return online The form will also show the year (or years) the payment is for. Can you file an amended tax return online However, Form RRB-1099 will not show a breakdown by year (or years) of any lump-sum payment for years before 2011. Can you file an amended tax return online You must contact the RRB for a breakdown by year for any amount shown in box 9. Can you file an amended tax return online Example Jane Jackson is single. Can you file an amended tax return online In 2012 she applied for social security disability benefits but was told she was ineligible. Can you file an amended tax return online She appealed the decision and won. Can you file an amended tax return online In 2013, she received a lump-sum payment of $6,000, of which $2,000 was for 2012 and $4,000 was for 2013. Can you file an amended tax return online Jane also received $5,000 in social security benefits in 2013, so her total benefits in 2013 were $11,000. Can you file an amended tax return online Jane's other income for 2012 and 2013 is as follows. Can you file an amended tax return online   Income 2012 2013     Wages $20,000 $ 3,500     Interest income 2,000 2,500     Dividend income 1,000 1,500     Fully taxable pension   18,000     Total $23,000 $25,500   To see if the lump-sum election method results in lower taxable benefits, she completes Worksheets 1, 2, and 4 from this publication. Can you file an amended tax return online She does not need to complete Worksheet 3 because her lump-sum payment was for years after 1993. Can you file an amended tax return online Jane completes Worksheet 1 to find the amount of her taxable benefits for 2013 under the regular method. Can you file an amended tax return online She completes Worksheet 2 to find the taxable part of the lump-sum payment for 2012 under the lump-sum election method. Can you file an amended tax return online She completes Worksheet 4 to decide if the lump-sum election method will lower her taxable benefits. Can you file an amended tax return online After completing the worksheets, Jane compares the amounts from Worksheet 4, line 21, and Worksheet 1, line 19. Can you file an amended tax return online Because the amount on Worksheet 4 is smaller, she chooses to use the lump-sum election method. Can you file an amended tax return online To do this, she prints “LSE” to the left of Form 1040, line 20a. Can you file an amended tax return online She then enters $11,000 on Form 1040, line 20a, and her taxable benefits of $2,500 on line 20b. Can you file an amended tax return online Jane's filled-in worksheets (1, 2, and 4) follow. Can you file an amended tax return online Jane Jackson's Filled-in Worksheet 1. Can you file an amended tax return online Figuring Your Taxable Benefits Before you begin: If you are married filing separately and you lived apart from your spouse for all of 2013, enter “D” to the right of the word “benefits” on Form 1040, line 20a, or Form 1040A, line 14a. Can you file an amended tax return online Do not use this worksheet if you repaid benefits in 2013 and your total repayments (box 4 of Forms SSA-1099 and RRB-1099) were more than your gross benefits for 2013 (box 3 of Forms SSA-1099 and RRB-1099). Can you file an amended tax return online None of your benefits are taxable for 2013. Can you file an amended tax return online For more information, see Repayments More Than Gross Benefits . Can you file an amended tax return online If you are filing Form 8815, Exclusion of Interest From Series EE and I U. Can you file an amended tax return online S. Can you file an amended tax return online Savings Bonds Issued After 1989, do not include the amount from line 8a of Form 1040 or Form 1040A on line 3 of this worksheet. Can you file an amended tax return online Instead, include the amount from Schedule B (Form 1040A or 1040), line 2. Can you file an amended tax return online 1. Can you file an amended tax return online Enter the total amount from box 5 of ALL your Forms SSA-1099 and RRB-1099. Can you file an amended tax return online Also enter this amount on Form 1040, line 20a, or Form 1040A, line 14a 1. Can you file an amended tax return online $11,000         2. Can you file an amended tax return online Enter one-half of line 1 2. Can you file an amended tax return online 5,500     3. Can you file an amended tax return online Combine the amounts from: Form 1040: Lines 7, 8a, 9a, 10 through 14, 15b, 16b, 17 through 19, and 21 Form 1040A: Lines 7, 8a, 9a, 10, 11b, 12b, and 13 3. Can you file an amended tax return online 25,500     4. Can you file an amended tax return online Enter the amount, if any, from Form 1040 or 1040A, line 8b 4. Can you file an amended tax return online -0-     5. Can you file an amended tax return online Enter the total of any exclusions/adjustments for: Adoption benefits (Form 8839, line 28), Foreign earned income or housing (Form 2555, lines 45 and 50, or Form 2555-EZ, line 18), and Certain income of bona fide residents of American Samoa (Form 4563, line 15) or Puerto Rico 5. Can you file an amended tax return online -0-     6. Can you file an amended tax return online Combine lines 2, 3, 4, and 5 6. Can you file an amended tax return online 31,000     7. Can you file an amended tax return online Form 1040 filers: Enter the amounts from Form 1040, lines 23 through 32, and any write-in adjustments you entered on the dotted line next to line 36. Can you file an amended tax return online  Form 1040A filers: Enter the amounts from Form 1040A, lines 16 and 17 7. Can you file an amended tax return online -0-     8. Can you file an amended tax return online Is the amount on line 7 less than the amount on line 6?             No. Can you file an amended tax return online None of your social security benefits are taxable. Can you file an amended tax return online Enter -0- on Form 1040, line 20b, or Form 1040A, line 14b. Can you file an amended tax return online             Yes. Can you file an amended tax return online Subtract line 7 from line 6 8. Can you file an amended tax return online 31,000     9. Can you file an amended tax return online If you are:  Married filing jointly, enter $32,000 Single, head of household, qualifying widow(er), or married filing separately and you lived apart from your spouse for all of 2013, enter $25,000 9. Can you file an amended tax return online 25,000       Note. Can you file an amended tax return online If you are married filing separately and you lived with your spouse at any time in 2013, skip lines 9 through 16; multiply line 8 by 85% (. Can you file an amended tax return online 85) and enter the result on line 17. Can you file an amended tax return online Then go to line 18. Can you file an amended tax return online         10. Can you file an amended tax return online Is the amount on line 9 less than the amount on line 8?             No. Can you file an amended tax return online None of your benefits are taxable. Can you file an amended tax return online Enter -0- on Form 1040, line 20b, or on Form 1040A, line 14b. Can you file an amended tax return online If you are married filing separately and you lived apart from your spouse for all of 2013, be sure you entered “D” to the right of the word “benefits” on Form 1040, line 20a, or on Form 1040A, line 14a. Can you file an amended tax return online             Yes. Can you file an amended tax return online Subtract line 9 from line 8 10. Can you file an amended tax return online 6,000     11. Can you file an amended tax return online Enter $12,000 if married filing jointly; $9,000 if single, head of household, qualifying widow(er), or married filing separately and you lived apart from your spouse for all of 2013 11. Can you file an amended tax return online 9,000     12. Can you file an amended tax return online Subtract line 11 from line 10. Can you file an amended tax return online If zero or less, enter -0- 12. Can you file an amended tax return online -0-     13. Can you file an amended tax return online Enter the smaller of line 10 or line 11 13. Can you file an amended tax return online 6,000     14. Can you file an amended tax return online Enter one-half of line 13 14. Can you file an amended tax return online 3,000     15. Can you file an amended tax return online Enter the smaller of line 2 or line 14 15. Can you file an amended tax return online 3,000     16. Can you file an amended tax return online Multiply line 12 by 85% (. Can you file an amended tax return online 85). Can you file an amended tax return online If line 12 is zero, enter -0- 16. Can you file an amended tax return online -0-     17. Can you file an amended tax return online Add lines 15 and 16 17. Can you file an amended tax return online 3,000     18. Can you file an amended tax return online Multiply line 1 by 85% (. Can you file an amended tax return online 85) 18. Can you file an amended tax return online 9,350     19. Can you file an amended tax return online Taxable benefits. Can you file an amended tax return online Enter the smaller of line 17 or line 18. Can you file an amended tax return online Also enter this amount on Form 1040, line 20b, or Form 1040A, line 14b 19. Can you file an amended tax return online $3,000       If you received a lump-sum payment in 2013 that was for an earlier year, also complete Worksheet 2 or 3 and Worksheet 4 to see if you can report a lower taxable benefit. Can you file an amended tax return online         Jane Jackson's Filled-in Worksheet 2. Can you file an amended tax return online Figure Your Additional Taxable Benefits (From a Lump-Sum Payment for a Year After 1993)     Enter earlier year 2012 1. Can you file an amended tax return online Enter the total amount from box 5 of ALL your Forms SSA-1099 and RRB-1099 for the earlier year, plus the lump-sum payment for the earlier year received after that year 1. Can you file an amended tax return online $2,000           Note. Can you file an amended tax return online If line 1 is zero or less, skip lines 2 through 20 and enter -0- on line 21. Can you file an amended tax return online Otherwise, go on to line 2. Can you file an amended tax return online             2. Can you file an amended tax return online Enter one-half of line 1 2. Can you file an amended tax return online 1,000   3. Can you file an amended tax return online Enter your adjusted gross income for the earlier year 3. Can you file an amended tax return online 23,000   4. Can you file an amended tax return online Enter the total of any exclusions/adjustments you claimed in the earlier year for: Adoption benefits (Form 8839) Qualified U. Can you file an amended tax return online S. Can you file an amended tax return online savings bond interest (Form 8815) Student loan interest (Form 1040, page 1, or Form 1040A, page 1) Tuition and fees (Form 1040, page 1, or Form 1040A, page 1) Domestic production activities (for 2005 through 2012) (Form 1040, page 1) Foreign earned income or housing (Form 2555 or Form 2555-EZ) Certain income of bona fide residents of American Samoa (Form 4563) or Puerto Rico 4. Can you file an amended tax return online -0-   5. Can you file an amended tax return online Enter any tax-exempt interest received in the earlier year 5. Can you file an amended tax return online -0-   6. Can you file an amended tax return online Add lines 2 through 5 6. Can you file an amended tax return online 24,000   7. Can you file an amended tax return online Enter your taxable benefits for the earlier year that you previously reported 7. Can you file an amended tax return online -0-   8. Can you file an amended tax return online Subtract line 7 from line 6 8. Can you file an amended tax return online 24,000   9. Can you file an amended tax return online If, for the earlier year, you were:     Married filing jointly, enter $32,000 Single, head of household, qualifying widow(er), married filing separately and you lived apart from your spouse for all of the earlier year, enter $25,000 9. Can you file an amended tax return online 25,000     Note. Can you file an amended tax return online If you were married filing separately and you lived with your spouse at any time during the earlier year, skip lines 9 through 16; multiply line 8 by 85% (. Can you file an amended tax return online 85) and enter the result on line 17. Can you file an amended tax return online Then go to line 18. Can you file an amended tax return online         10. Can you file an amended tax return online Is the amount on line 8 more than the amount on line 9?       No. Can you file an amended tax return online Skip lines 10 through 20 and enter -0- on line 21. Can you file an amended tax return online       Yes. Can you file an amended tax return online Subtract line 9 from line 8 10. Can you file an amended tax return online     11. Can you file an amended tax return online Enter $12,000 if married filing jointly for the earlier year; $9,000 if single, head of household, qualifying widow(er), or married filing separately and you lived apart from your spouse for all of the earlier year 11. Can you file an amended tax return online     12. Can you file an amended tax return online Subtract line 11 from line 10. Can you file an amended tax return online If zero or less, enter -0- 12. Can you file an amended tax return online     13. Can you file an amended tax return online Enter the smaller of line 10 or line 11 13. Can you file an amended tax return online     14. Can you file an amended tax return online Enter one-half of line 13 14. Can you file an amended tax return online     15. Can you file an amended tax return online Enter the smaller of line 2 or line 14 15. Can you file an amended tax return online     16. Can you file an amended tax return online Multiply line 12 by 85% (. Can you file an amended tax return online 85). Can you file an amended tax return online If line 12 is zero, enter -0- 16. Can you file an amended tax return online     17. Can you file an amended tax return online Add lines 15 and 16 17. Can you file an amended tax return online     18. Can you file an amended tax return online Multiply line 1 by 85% (. Can you file an amended tax return online 85) 18. Can you file an amended tax return online     19. Can you file an amended tax return online Refigured taxable benefits. Can you file an amended tax return online Enter the smaller of line 17 or line 18 19. Can you file an amended tax return online     20. Can you file an amended tax return online Enter your taxable benefits for the earlier year (or as refigured due to a previous lump-sum payment for the year) 20. Can you file an amended tax return online     21. Can you file an amended tax return online Additional taxable benefits. Can you file an amended tax return online Subtract line 20 from line 19. Can you file an amended tax return online Also enter this amount on Worksheet 4, line 20 21. Can you file an amended tax return online -0-     Do not file an amended return for this earlier year. Can you file an amended tax return online Complete a separate Worksheet 2 or Worksheet 3 for each earlier year for which you received a lump-sum payment in 2013. Can you file an amended tax return online   Jane Jackson's Filled-in Worksheet 4. Can you file an amended tax return online Figure Your Taxable Benefits Under the Lump-Sum Election Method (Use With Worksheet 2 or 3)     Complete Worksheet 1 and Worksheets 2 and 3 as appropriate before completing this worksheet. Can you file an amended tax return online 1. Can you file an amended tax return online Enter the total amount from box 5 of ALL your Forms SSA-1099 and RRB-1099 for 2013, minus the lump-sum payment for years before 2013 1. Can you file an amended tax return online $9,000         Note. Can you file an amended tax return online If line 1 is zero or less, skip lines 2 through 18, enter -0- on line 19 and go to line 20. Can you file an amended tax return online Otherwise, go on to line 2. Can you file an amended tax return online           2. Can you file an amended tax return online Enter one-half of line 1 2. Can you file an amended tax return online 4,500   3. Can you file an amended tax return online Enter the amount from Worksheet 1, line 3 3. Can you file an amended tax return online 25,500   4. Can you file an amended tax return online Enter the amount from Worksheet 1, line 4 4. Can you file an amended tax return online -0-   5. Can you file an amended tax return online Enter the amount from Worksheet 1, line 5 5. Can you file an amended tax return online -0-   6. Can you file an amended tax return online Combine lines 2, 3, 4, and 5 6. Can you file an amended tax return online 30,000   7. Can you file an amended tax return online Enter the amount from Worksheet 1, line 7 7. Can you file an amended tax return online -0-   8. Can you file an amended tax return online Subtract line 7 from line 6 8. Can you file an amended tax return online 30,000   9. Can you file an amended tax return online Enter the amount from Worksheet 1, line 9. Can you file an amended tax return online But if you are married filing separately and lived with your spouse at any time during 2013, skip lines 9 through 16; multiply line 8 by 85% (. Can you file an amended tax return online 85) and enter the result on line 17. Can you file an amended tax return online Then, go to line 18 9. Can you file an amended tax return online 25,000   10. Can you file an amended tax return online Is the amount on line 8 more than the amount on line 9? No. Can you file an amended tax return online Skip lines 10 through 18, enter -0- on line 19, and go to line 20. Can you file an amended tax return online  Yes. Can you file an amended tax return online Subtract line 9 from line 8 10. Can you file an amended tax return online 5,000   11. Can you file an amended tax return online Enter the amount from Worksheet 1, line 11 11. Can you file an amended tax return online 9,000   12. Can you file an amended tax return online Subtract line 11 from line 10. Can you file an amended tax return online If zero or less, enter -0- 12. Can you file an amended tax return online -0-   13. Can you file an amended tax return online Enter the smaller of line 10 or line 11 13. Can you file an amended tax return online 5,000   14. Can you file an amended tax return online Enter one-half of line 13 14. Can you file an amended tax return online 2,500   15. Can you file an amended tax return online Enter the smaller of line 2 or line 14 15. Can you file an amended tax return online 2,500   16. Can you file an amended tax return online Multiply line 12 by 85% (. Can you file an amended tax return online 85). Can you file an amended tax return online If line 12 is zero, enter -0- 16. Can you file an amended tax return online -0-   17. Can you file an amended tax return online Add lines 15 and 16 17. Can you file an amended tax return online 2,500   18. Can you file an amended tax return online Multiply line 1 by 85% (. Can you file an amended tax return online 85) 18. Can you file an amended tax return online 7,650   19. Can you file an amended tax return online Enter the smaller of line 17 or line 18 19. Can you file an amended tax return online 2,500   20. Can you file an amended tax return online Enter the total of the amounts from Worksheet 2, line 21, and Worksheet 3, line 14, for all earlier years for which the lump-sum payment was received 20. Can you file an amended tax return online -0-   21. Can you file an amended tax return online Taxable benefits under lump-sum election method. Can you file an amended tax return online Add lines 19 and 20 21. Can you file an amended tax return online $2,500   Next. Can you file an amended tax return online Is line 21 above smaller than Worksheet 1, line 19? No. Can you file an amended tax return online Do not use this method to figure your taxable benefits. Can you file an amended tax return online Follow the instructions on Worksheet 1 to report your benefits. Can you file an amended tax return online  Yes. Can you file an amended tax return online You can elect to report your taxable benefits under this method. Can you file an amended tax return online To elect this method:     Enter “LSE” to the left of Form 1040, line 20a, or Form 1040A, line 14a. Can you file an amended tax return online If line 21 above is zero, follow the instructions in line 10 for “No” on Worksheet 1. Can you file an amended tax return online Otherwise: Enter the amount from Worksheet 1, line 1, on Form 1040, line 20a, or on Form 1040A, line 14a. Can you file an amended tax return online Enter the amount from line 21 above on Form 1040, line 20b, or on Form 1040A, line 14b. Can you file an amended tax return online If you are married filing separately and you lived apart from your spouse for all of 2013, enter “D” to the right of the word “benefits” on Form 1040, line 20a, or Form 1040A, line 14a. Can you file an amended tax return online   Deductions Related to Your Benefits You may be entitled to deduct certain amounts related to the benefits you receive. Can you file an amended tax return online Disability payments. Can you file an amended tax return online   You may have received disability payments from your employer or an insurance company that you included as income on your tax return in an earlier year. Can you file an amended tax return online If you received a lump-sum payment from SSA or RRB, and you had to repay the employer or insurance company for the disability payments, you can take an itemized deduction for the part of the payments you included in gross income in the earlier year. Can you file an amended tax return online If the amount you repay is more than $3,000, you may be able to claim a tax credit instead. Can you file an amended tax return online Claim the deduction or credit in the same way explained under Repayment of benefits received in an earlier year in the section Repayments More Than Gross Benefits , later. Can you file an amended tax return online Legal expenses. Can you file an amended tax return online   You can usually deduct legal expenses that you pay or incur to produce or collect taxable income or in connection with the determination, collection, or refund of any tax. Can you file an amended tax return online   Legal expenses for collecting the taxable part of your benefits are deductible as a miscellaneous itemized deduction on Schedule A (Form 1040), line 23. Can you file an amended tax return online Repayments More Than Gross Benefits In some situations, your Form SSA-1099 or Form RRB-1099 will show that the total benefits you repaid (box 4) are more than the gross benefits (box 3) you received. Can you file an amended tax return online If this occurred, your net benefits in box 5 will be a negative figure (a figure in parentheses) and none of your benefits will be taxable. Can you file an amended tax return online Do not use Worksheet 1 in this case. Can you file an amended tax return online If you receive more than one form, a negative figure in box 5 of one form is used to offset a positive figure in box 5 of another form for that same year. Can you file an amended tax return online If you have any questions about this negative figure, contact your local SSA office or your local RRB field office. Can you file an amended tax return online Joint return. Can you file an amended tax return online   If you and your spouse file a joint return, and your Form SSA-1099 or RRB-1099 has a negative figure in box 5, but your spouse's does not, subtract the amount in box 5 of your form from the amount in box 5 of your spouse's form. Can you file an amended tax return online You do this to get your net benefits when figuring if your combined benefits are taxable. Can you file an amended tax return online Example. Can you file an amended tax return online John and Mary file a joint return for 2013. Can you file an amended tax return online John received Form SSA-1099 showing $3,000 in box 5. Can you file an amended tax return online Mary also received Form SSA-1099 and the amount in box 5 was ($500). Can you file an amended tax return online John and Mary will use $2,500 ($3,000 minus $500) as the amount of their net benefits when figuring if any of their combined benefits are taxable. Can you file an amended tax return online Repayment of benefits received in an earlier year. Can you file an amended tax return online   If the total amount shown in box 5 of all of your Forms SSA-1099 and RRB-1099 is a negative figure, you can take an itemized deduction for the part of this negative figure that represents benefits you included in gross income in an earlier year. Can you file an amended tax return online Deduction $3,000 or less. Can you file an amended tax return online   If this deduction is $3,000 or less, it is subject to the 2%-of-adjusted-gross-income limit that applies to certain miscellaneous itemized deductions. Can you file an amended tax return online Claim it on Schedule A (Form 1040), line 23. Can you file an amended tax return online Deduction more than $3,000. Can you file an amended tax return online   If this deduction is more than $3,000, you should figure your tax two ways: Figure your tax for 2013 with the itemized deduction included on Schedule A, line 28. Can you file an amended tax return online Figure your tax for 2013 in the following steps: Figure the tax without the itemized deduction included on Schedule A, line 28. Can you file an amended tax return online For each year after 1983 for which part of the negative figure represents a repayment of benefits, refigure your taxable benefits as if your total benefits for the year were reduced by that part of the negative figure. Can you file an amended tax return online Then refigure the tax for that year. Can you file an amended tax return online Subtract the total of the refigured tax amounts in (b) from the total of your actual tax amounts. Can you file an amended tax return online Subtract the result in (c) from the result in (a). Can you file an amended tax return online   Compare the tax figured in methods (1) and (2). Can you file an amended tax return online Your tax for 2013 is the smaller of the two amounts. Can you file an amended tax return online If method (1) results in less tax, take the itemized deduction on Schedule A (Form 1040), line 28. Can you file an amended tax return online If method (2) results in less tax, claim a credit for the amount from step 2(c) above on Form 1040, line 71. Can you file an amended tax return online Check box d and enter “I. Can you file an amended tax return online R. Can you file an amended tax return online C. Can you file an amended tax return online 1341” in the space next to that box. Can you file an amended tax return online If both methods produce the same tax, deduct the repayment on Schedule A (Form 1040), line 28. Can you file an amended tax return online Worksheets Blank Worksheets 1 through 4 are provided in this section: Worksheet 1, Figuring Your Taxable Benefits; Worksheet 2, Figure Your Additional Taxable Benefits (From a Lump-Sum Payment for a Year After 1993); Worksheet 3, Figure Your Additional Taxable Benefits (From a Lump-Sum Payment for a Year Before 1994); Worksheet 4, Figure Your Taxable Benefits Under the Lump-Sum Election Method (Use With Worksheet 2 or 3). Can you file an amended tax return online Worksheet 1. Can you file an amended tax return online Figuring Your Taxable Benefits Before you begin: If you are married filing separately and you lived apart from your spouse for all of 2013, enter “D” to the right of the word “benefits” on Form 1040, line 20a, or Form 1040A, line 14a. Can you file an amended tax return online Do not use this worksheet if you repaid benefits in 2013 and your total repayments (box 4 of Forms SSA-1099 and RRB-1099) were more than your gross benefits for 2013 (box 3 of Forms SSA-1099 and RRB-1099). Can you file an amended tax return online None of your benefits are taxable for 2013. Can you file an amended tax return online For more information, see Repayments More Than Gross Benefits . Can you file an amended tax return online If you are filing Form 8815, Exclusion of Interest From Series EE and I U. Can you file an amended tax return online S. Can you file an amended tax return online Savings Bonds Issued After 1989, do not include the amount from line 8a of Form 1040 or Form 1040A on line 3 of this worksheet. Can you file an amended tax return online Instead, include the amount from Schedule B (Form 1040A or 1040), line 2. Can you file an amended tax return online 1. Can you file an amended tax return online Enter the total amount from box 5 of ALL your Forms SSA-1099 and RRB-1099. Can you file an amended tax return online Also enter this amount on Form 1040, line 20a, or Form 1040A, line 14a 1. Can you file an amended tax return online           2. Can you file an amended tax return online Enter one-half of line 1 2. Can you file an amended tax return online       3. Can you file an amended tax return online Combine the amounts from: Form 1040: Lines 7, 8a, 9a, 10 through 14, 15b, 16b, 17 through 19, and 21 Form 1040A: Lines 7, 8a, 9a, 10, 11b, 12b, and 13 3. Can you file an amended tax return online       4. Can you file an amended tax return online Enter the amount, if any, from Form 1040 or 1040A, line 8b 4. Can you file an amended tax return online       5. Can you file an amended tax return online Enter the total of any exclusions/adjustments for: Adoption benefits (Form 8839, line 28), Foreign earned income or housing (Form 2555, lines 45 and 50, or Form 2555-EZ, line 18), and Certain income of bona fide residents of American Samoa (Form 4563, line 15) or Puerto Rico 5. Can you file an amended tax return online       6. Can you file an amended tax return online Combine lines 2, 3, 4, and 5 6. Can you file an amended tax return online       7. Can you file an amended tax return online Form 1040 filers: Enter the amounts from Form 1040, lines 23 through 32, and any write-in adjustments you entered on the dotted line next to line 36. Can you file an amended tax return online  Form 1040A filers: Enter the amounts from Form 1040A, lines 16 and 17 7. Can you file an amended tax return online       8. Can you file an amended tax return online Is the amount on line 7 less than the amount on line 6?             No. Can you file an amended tax return online None of your social security benefits are taxable. Can you file an amended tax return online Enter -0- on Form 1040, line 20b, or Form 1040A, line 14b. Can you file an amended tax return online             Yes. Can you file an amended tax return online Subtract line 7 from line 6 8. Can you file an amended tax return online       9. Can you file an amended tax return online If you are:  Married filing jointly, enter $32,000 Single, head of household, qualifying widow(er), or married filing separately and you lived apart from your spouse for all of 2013, enter $25,000 9. Can you file an amended tax return online         Note. Can you file an amended tax return online If you are married filing separately and you lived with your spouse at any time in 2013, skip lines 9 through 16; multiply line 8 by 85% (. Can you file an amended tax return online 85) and enter the result on line 17. Can you file an amended tax return online Then go to line 18. Can you file an amended tax return online         10. Can you file an amended tax return online Is the amount on line 9 less than the amount on line 8?             No. Can you file an amended tax return online None of your benefits are taxable. Can you file an amended tax return online Enter -0- on Form 1040, line 20b, or on Form 1040A, line 14b. Can you file an amended tax return online If you are married filing separately and you lived apart from your spouse for all of 2013, be sure you entered “D” to the right of the word “benefits” on Form 1040, line 20a, or on Form 1040A, line 14a. Can you file an amended tax return online             Yes. Can you file an amended tax return online Subtract line 9 from line 8 10. Can you file an amended tax return online       11. Can you file an amended tax return online Enter $12,000 if married filing jointly; $9,000 if single, head of household, qualifying widow(er), or married filing separately and you lived apart from your spouse for all of 2013 11. Can you file an amended tax return online       12. Can you file an amended tax return online Subtract line 11 from line 10. Can you file an amended tax return online If zero or less, enter -0- 12. Can you file an amended tax return online       13. Can you file an amended tax return online Enter the smaller of line 10 or line 11 13. Can you file an amended tax return online       14. Can you file an amended tax return online Enter one-half of line 13 14. Can you file an amended tax return online       15. Can you file an amended tax return online Enter the smaller of line 2 or line 14 15. Can you file an amended tax return online       16. Can you file an amended tax return online Multiply line 12 by 85% (. Can you file an amended tax return online 85). Can you file an amended tax return online If line 12 is zero, enter -0- 16. Can you file an amended tax return online       17. Can you file an amended tax return online Add lines 15 and 16 17. Can you file an amended tax return online       18. Can you file an amended tax return online Multiply line 1 by 85% (. Can you file an amended tax return online 85) 18. Can you file an amended tax return online       19. Can you file an amended tax return online Taxable benefits. Can you file an amended tax return online Enter the smaller of line 17 or line 18. Can you file an amended tax return online Also enter this amount on Form 1040, line 20b, or Form 1040A, line 14b 19. Can you file an amended tax return online         If you received a lump-sum payment in 2013 that was for an earlier year, also complete Worksheet 2 or 3 and Worksheet 4 to see if you can report a lower taxable benefit. Can you file an amended tax return online         Worksheet 2. Can you file an amended tax return online Figure Your Additional Taxable Benefits (From a Lump-Sum Payment for a Year After 1993)     Enter earlier year 1. Can you file an amended tax return online Enter the total amount from box 5 of ALL your Forms SSA-1099 and RRB-1099 for the earlier year, plus the lump-sum payment for the earlier year received after that year 1. Can you file an amended tax return online             Note. Can you file an amended tax return online If line 1 is zero or less, skip lines 2 through 20 and enter -0- on line 21. Can you file an amended tax return online Otherwise, go on to line 2. Can you file an amended tax return online             2. Can you file an amended tax return online Enter one-half of line 1 2. Can you file an amended tax return online     3. Can you file an amended tax return online Enter your adjusted gross income for the earlier year 3. Can you file an amended tax return online     4. Can you file an amended tax return online Enter the total of any exclusions/adjustments you claimed in the earlier year for: Adoption benefits (Form 8839) Qualified U. Can you file an amended tax return online S. Can you file an amended tax return online savings bond interest (Form 8815) Student loan interest (Form 1040, page 1, or Form 1040A, page 1) Tuition and fees (Form 1040, page 1, or Form 1040A, page 1) Domestic production activities (for 2005 through 2012) (Form 1040, page 1) Foreign earned income or housing (Form 2555 or Form 2555-EZ) Certain income of bona fide residents of American Samoa (Form 4563) or Puerto Rico 4. Can you file an amended tax return online     5. Can you file an amended tax return online Enter any tax-exempt interest received in the earlier year 5. Can you file an amended tax return online     6. Can you file an amended tax return online Add lines 2 through 5 6. Can you file an amended tax return online     7. Can you file an amended tax return online Enter your taxable benefits for the earlier year that you previously reported 7. Can you file an amended tax return online     8. Can you file an amended tax return online Subtract line 7 from line 6 8. Can you file an amended tax return online     9. Can you file an amended tax return online If, for the earlier year, you were:     Married filing jointly, enter $32,000 Single, head of household, qualifying widow(er), married filing separately and you lived apart from your spouse for all of the earlier year, enter $25,000 9. Can you file an amended tax return online       Note. Can you file an amended tax return online If you were married filing separately and you lived with your spouse at any time during the earlier year, skip lines 9 through 16; multiply line 8 by 85% (. Can you file an amended tax return online 85) and enter the result on line 17. Can you file an amended tax return online Then go to line 18. Can you file an amended tax return online         10. Can you file an amended tax return online Is the amount on line 8 more than the amount on line 9?       No. Can you file an amended tax return online Skip lines 10 through 20 and enter -0- on line 21. Can you file an amended tax return online       Yes. Can you file an amended tax return online Subtract line 9 from line 8 10. Can you file an amended tax return online     11. Can you file an amended tax return online Enter $12,000 if married filing jointly for the earlier year; $9,000 if single, head of household, qualifying widow(er), or married filing separately and you lived apart from your spouse for all of the earlier year 11. Can you file an amended tax return online     12. Can you file an amended tax return online Subtract line 11 from line 10. Can you file an amended tax return online If zero or less, enter -0- 12. Can you file an amended tax return online     13. Can you file an amended tax return online Enter the smaller of line 10 or line 11 13. Can you file an amended tax return online     14. Can you file an amended tax return online Enter one-half of line 13 14. Can you file an amended tax return online     15. Can you file an amended tax return online Enter the smaller of line 2 or line 14 15. Can you file an amended tax return online     16. Can you file an amended tax return online Multiply line 12 by 85% (. Can you file an amended tax return online 85). Can you file an amended tax return online If line 12 is zero, enter -0- 16. Can you file an amended tax return online     17. Can you file an amended tax return online Add lines 15 and 16 17. Can you file an amended tax return online     18. Can you file an amended tax return online Multiply line 1 by 85% (. Can you file an amended tax return online 85) 18. Can you file an amended tax return online     19. Can you file an amended tax return online Refigured taxable benefits. Can you file an amended tax return online Enter the smaller of line 17 or line 18 19. Can you file an amended tax return online     20. Can you file an amended tax return online Enter your taxable benefits for the earlier year (or as refigured due to a previous lump-sum payment for the year) 20. Can you file an amended tax return online     21. Can you file an amended tax return online Additional taxable benefits. Can you file an amended tax return online Subtract line 20 from line 19. Can you file an amended tax return online Also enter this amount on Worksheet 4, line 20 21. Can you file an amended tax return online       Do not file an amended return for this earlier year. Can you file an amended tax return online Complete a separate Worksheet 2 or Worksheet 3 for each earlier year for which you received a lump-sum payment in 2013. Can you file an amended tax return online   Worksheet 3. Can you file an amended tax return online Figure Your Additional Taxable Benefits (From a Lump-Sum Payment for a Year Before 1994) Enter earlier year 1. Can you file an amended tax return online Enter the total amount from box 5 of ALL your Forms SSA-1099 and RRB-1099 for the earlier year, plus the lump-sum payment for the earlier year received after that year 1. Can you file an amended tax return online           Note. Can you file an amended tax return online If line 1 is zero or less, skip lines 2 through 13 and enter -0- on line 14. Can you file an amended tax return online Otherwise, go on to line 2. Can you file an amended tax return online           2. Can you file an amended tax return online Enter one-half of line 1 2. Can you file an amended tax return online     3. Can you file an amended tax return online Enter your adjusted gross income for the earlier year 3. Can you file an amended tax return online     4. Can you file an amended tax return online Enter the total of any exclusions/adjustments you claimed in the earlier year for: Qualified U. Can you file an amended tax return online S. Can you file an amended tax return online savings bond interest (Form 8815) Foreign earned income or housing (Form 2555 or Form 2555-EZ) Certain income of bona fide residents of American Samoa (Form 4563) or Puerto Rico 4. Can you file an amended tax return online     5. Can you file an amended tax return online Enter any tax-exempt interest received in the earlier year 5. Can you file an amended tax return online     6. Can you file an amended tax return online Add lines 2 through 5 6. Can you file an amended tax return online     7. Can you file an amended tax return online Enter your taxable benefits for the earlier year that you previously reported 7. Can you file an amended tax return online     8. Can you file an amended tax return online Subtract line 7 from line 6 8. Can you file an amended tax return online     9. Can you file an amended tax return online Enter $25,000 ($32,000 if married filing jointly for the earlier year; $-0- if married filing separately for the earlier year and you lived with your spouse at any time during the earlier year) 9. Can you file an amended tax return online     10. Can you file an amended tax return online Is the amount on line 8 more than the amount on line 9? No. Can you file an amended tax return online Skip lines 10 through 13 and enter -0- on line 14. Can you file an amended tax return online  Yes. Can you file an amended tax return online Subtract line 9 from line 8. Can you file an amended tax return online 10. Can you file an amended tax return online     11. Can you file an amended tax return online Enter one-half of line 10 11. Can you file an amended tax return online     12. Can you file an amended tax return online Refigured taxable benefits. Can you file an amended tax return online Enter the smaller of line 2 or line 11 12. Can you file an amended tax return online     13. Can you file an amended tax return online Enter your taxable benefits for the earlier year (or as refigured due to a previous
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Can you file an amended tax return online Publicación 4492(SP) - Main Contents Tabla de contenidos DefinicionesZona de Desastre del Huracán Katrina Zona de Desastre del Huracán Katrina con Cobertura Zona de Oportunidad del Golfo (GO) (Zona Central del Desastre) Zona de Desastre del Huracán Rita (Zona de Desastre de Rita con Cobertura) Zona GO de Rita Zona de Desastre del Huracán Wilma Zona de Desastre del Huracán Wilma con Cobertura Zona GO de Wilma Prórrogas de las Fechas de Vencimiento Tributarias Incentivos por Contribuciones CaritativasSuspensión Temporal de los Límites sobre las Contribuciones Caritativas Tasa Estándar por Milla para el Uso de Vehículos para Fines Caritativos Reembolsos de Millas a Voluntarios que Prestaron Servicios con Fines Caritativos Deducción Caritativa por Contribuciones de Inventario de Alimentos Deducción Caritativa por Contribuciones de Inventarios de Libros a Escuelas Públicas Pérdidas por Hechos Fortuitos y RobosPlazo para hacer la elección. Can you file an amended tax return online Período de Reposición para que las Ganancias no sean Reconocidas Pérdidas Netas de Operación Las Cuentas IRA y Otros Planes de JubilaciónDefiniciones Tributación de Distribuciones Calificadas por Motivos de un Huracán Reintegro de Distribuciones Calificadas por Motivos de un Huracán Reintegro de Distribuciones Calificadas por la Compra o Construcción de un Hogar Principal Préstamos Provenientes de Planes Calificados Alivio Tributario Adicional para Personas FísicasCrédito por Ingreso del Trabajo y Crédito Tributario por Hijos Exenciones Adicionales por la Provisión de Vivienda para Personas que Tuvieron que Abandonar sus Hogares por Causa del Huracán Katrina Créditos Tributarios por Enseñanza Superior Recuperación del Subsidio Hipotecario Federal Exclusión de Ciertas Cancelaciones de Endeudamiento por Motivos del Huracán Katrina Alivio Tributario para la Reubicación Temporal Alivio Tributario Adicional para Empresas Asignación (Descuento) Especial de Depreciación Mayor Deducción Conforme a la Sección 179 Crédito por Oportunidad de Trabajo Créditos por la Retención de Empleados Crédito por Vivienda del Huracán Katrina Costos de Reforestación Costos de Demolición y Limpieza Aumento del Crédito Tributario por Rehabilitación Solicitud de Copia o Apógrafo de la Declaración de Impuestos Cómo Obtener Ayuda con los Impuestos Definiciones En esta publicación se utilizarán las siguientes definiciones: Zona de Desastre del Huracán Katrina La zona de desastre del huracán Katrina abarca el área que el Presidente declaró zona mayor de desastre debido al huracán Katrina, antes del 14 de septiembre del 2005. Can you file an amended tax return online La zona de desastre del huracán Katrina abarca los estados de Alabama, Florida, Louisiana y Mississippi en su totalidad. Can you file an amended tax return online Zona de Desastre del Huracán Katrina con Cobertura El IRS ha designado una parte de la zona del huracán Katrina como zona de desastre con cobertura. Can you file an amended tax return online La zona de desastre del huracán Katrina con cobertura abarca las siguientes áreas en cuatro estados distintos: Alabama. Can you file an amended tax return online   Los condados de Baldwin, Bibb, Choctaw, Clarke, Colbert, Cullman, Greene, Hale, Jefferson, Lamar, Lauderdale, Marengo, Marion, Mobile, Monroe, Perry, Pickens, Sumter, Tuscaloosa, Washington, Wilcox y Winston. Can you file an amended tax return online Florida. Can you file an amended tax return online   Los condados de Bay, Broward, Collier, Escambia, Franklin, Gulf, Miami-Dade, Monroe, Okaloosa, Santa Rosa y Walton. Can you file an amended tax return online Louisiana. Can you file an amended tax return online   Todas las parroquias. Can you file an amended tax return online Mississippi. Can you file an amended tax return online   Todos los condados. Can you file an amended tax return online Zona de Oportunidad del Golfo (GO) (Zona Central del Desastre) La Zona GO (también denominada zona central del desastre) abarca una parte de la zona de desastre ocasionada por el huracán Katrina que la Agencia Federal para el Manejo de Emergencias (conocida por sus siglas en inglés, FEMA) determinó ser elegible para recibir ayuda individual por sí sola o para recibir ambas ayuda individual y asistencia pública de parte del gobierno federal. Can you file an amended tax return online La Zona GO incluye las siguientes áreas en tres estados distintos: Alabama. Can you file an amended tax return online   Los condados de Baldwin, Choctaw, Clarke, Greene, Hale, Marengo, Mobile, Pickens, Sumter, Tuscaloosa y Washington. Can you file an amended tax return online Louisiana. Can you file an amended tax return online   Las parroquias de Acadia, Ascension, Assumption, Calcasieu, Cameron, East Baton Rouge, East Feliciana, Iberia, Iberville, Jefferson, Jefferson Davis, Lafayette, Lafourche, Livingston, Orleans, Plaquemines, Pointe Coupee, St. Can you file an amended tax return online Bernard, St. Can you file an amended tax return online Charles, St. Can you file an amended tax return online Helena, St. Can you file an amended tax return online James, St. Can you file an amended tax return online John the Baptist, St. Can you file an amended tax return online Martin, St. Can you file an amended tax return online Mary, St. Can you file an amended tax return online Tammany, Tangipahoa, Terrebonne, Vermilion, Washington, West Baton Rouge y West Feliciana. Can you file an amended tax return online Mississippi. Can you file an amended tax return online   Los condados de Adams, Amite, Attala, Choctaw, Claiborne, Clarke, Copiah, Covington, Forrest, Franklin, George, Greene, Hancock, Harrison, Hinds, Holmes, Humphreys, Jackson, Jasper, Jefferson, Jefferson Davis, Jones, Kemper, Lamar, Lauderdale, Lawrence, Leake, Lincoln, Lowndes, Madison, Marion, Neshoba, Newton, Noxubee, Oktibbeha, Pearl River, Perry, Pike, Rankin, Scott, Simpson, Smith, Stone, Walthall, Warren, Wayne, Wilkinson, Winston y Yazoo. Can you file an amended tax return online Zona de Desastre del Huracán Rita (Zona de Desastre de Rita con Cobertura) La zona de desastre del huracán Rita (también designada por el IRS como la zona de desastre de Rita con cobertura) abarca aquella que el Presidente declaró desastre mayor antes del 6 de octubre del 2005 debido al huracán Rita. Can you file an amended tax return online La zona de desastre del huracán Rita con cobertura incluye los estados de Louisiana y Texas en su totalidad. Can you file an amended tax return online Zona GO de Rita La Zona GO de Rita abarca la parte de la zona del huracán Rita que FEMA determinó ser elegible para recibir asistencia individual por sí sola o para recibir ambas asistencia pública e individual del gobierno federal. Can you file an amended tax return online La Zona GO de Rita incluye las siguientes áreas en dos estados: Louisiana. Can you file an amended tax return online   Las parroquias de Acadia, Allen, Ascension, Beauregard, Calcasieu, Cameron, Evangeline, Iberia, Jefferson, Jefferson Davis, Lafayette, Lafourche, Livingston, Plaquemines, Sabine, St. Can you file an amended tax return online Landry, St. Can you file an amended tax return online Martin, St. Can you file an amended tax return online Mary, St. Can you file an amended tax return online Tammany, Terrebonne, Vermilion, Vernon y West Baton Rouge. Can you file an amended tax return online Texas. Can you file an amended tax return online   Los condados de Angelina, Brazoria, Chambers, Fort Bend, Galveston, Hardin, Harris, Jasper, Jefferson, Liberty, Montgomery, Nacogdoches, Newton, Orange, Polk, Sabine, San Augustine, San Jacinto, Shelby, Trinity, Tyler y Walker. Can you file an amended tax return online Zona de Desastre del Huracán Wilma La zona de desastre del huracán Wilma abarca aquella zona que el Presidente declaró como desastre mayor antes del 14 de noviembre del 2005 debido al huracán Wilma. Can you file an amended tax return online La zona de desastre del huracán Wilma abarca el estado de Florida en su totalidad. Can you file an amended tax return online Zona de Desastre del Huracán Wilma con Cobertura Una parte de la zona de desastre del huracán Wilma ha sido designada por el IRS como zona de desastre de Wilma con cobertura. Can you file an amended tax return online La zona de desastre del huracán Wilma con cobertura incluye los siguientes condados: Florida. Can you file an amended tax return online   Brevard, Broward, Charlotte, Collier, DeSoto, Glades, Hardee, Hendry, Highlands, Indian River, Lee, Martin, Miami-Dade, Monroe, Okeechobee, Osceola, Palm Beach, Polk, St. Can you file an amended tax return online Lucie y Sarasota. Can you file an amended tax return online Zona GO de Wilma La Zona GO de Wilma abarca la parte de la zona del huracán Wilma que FEMA determinó ser elegible para recibir asistencia individual por sí sola o para recibir ambas asistencia pública e individual del gobierno federal. Can you file an amended tax return online La Zona GO de Wilma incluye los siguientes condados: Florida. Can you file an amended tax return online   Brevard, Broward, Collier, Glades, Hendry, Indian River, Lee, Martin, Miami-Dade, Monroe, Okeechobee, Palm Beach y St. Can you file an amended tax return online Lucie. Can you file an amended tax return online Prórrogas de las Fechas de Vencimiento Tributarias El IRS ha extendido las fechas de vencimiento aplicables para presentar la declaración de impuestos, el pago de impuestos y para efectuar ciertos trámites que tengan fecha de vencimiento hasta el 28 de febrero del 2006, en el caso de contribuyentes que se vieron afectados por los huracanes Katrina, Rita o Wilma. Can you file an amended tax return online La prórroga es aplicable a fechas de vencimiento (fechas de vencimiento originales o prorrogadas) que ocurren durante los períodos siguientes: Después del 28 de agosto del 2005 (23 de agosto del 2005 para los contribuyentes afectados en Florida) y antes del 28 de febrero del 2006 para contribuyentes afectados por el huracán Katrina. Can you file an amended tax return online Después del 22 de septiembre del 2005 y antes del 28 de febrero del 2006 para los contribuyentes afectados por el huracán Rita. Can you file an amended tax return online Después del 22 de octubre del 2005 y antes del 28 de febrero del 2006 para los contribuyentes afectados por el huracán Wilma. Can you file an amended tax return online Contribuyentes afectados. Can you file an amended tax return online   Los contribuyentes afectados elegibles para obtener una prórroga son los siguientes: Cualquier persona cuyo hogar principal está ubicado en una zona de desastre con cobertura. Can you file an amended tax return online Cualquier entidad comercial o empresario(a) por cuenta propia cuyo lugar principal de trabajo se encuentra en una zona de desastre con cobertura. Can you file an amended tax return online Cualquier individuo, entidad comercial o empresario(a) por cuenta propia cuya documentación o registros necesarios para cumplir una determinada fecha de vencimiento prorrogada se encuentran en una zona de desastre con cobertura o cuyo(a) preparador(a) de impuestos tiene su oficina en dicha zona. Can you file an amended tax return online El hogar principal o lugar principal de trabajo no necesariamente tiene que estar ubicado en la zona con cobertura. Can you file an amended tax return online Cualquier persona que haya visitado un condado o parroquia en la zona de desastre con cobertura del huracán Katrina o Rita que haya sufrido lesiones o haya perecido (y el caudal hereditario de una persona que haya perecido) como consecuencia del huracán o sus daños posteriores. Can you file an amended tax return online Cualquier herencia o fideicomiso cuyos registros necesarios para cumplir con una fecha de vencimiento de presentación o pago se encuentran en una zona de desastre con cobertura. Can you file an amended tax return online Por lo general, cualquier persona que haya trabajado en las actividades de socorro dentro de una zona de desastre con cobertura. Can you file an amended tax return online Sin embargo, un(a) empleado(a) que realiza tareas de socorro en la zona de desastre de Wilma no es considerado(a) un(a) contribuyente afectado(a), a menos que él o ella esté afiliado(a) con un organismo gubernamental o filantrópico reconocido dedicado a ayudar en dichas actividades de socorro. Can you file an amended tax return online El o la cónyuge de un(a) contribuyente afectado(a), únicamente en lo que respecta a una declaración conjunta de impuestos. Can you file an amended tax return online   A fin de asegurar un procesamiento correcto de la documentación, los contribuyentes afectados deben escribir la designación del desastre pertinente con tinta roja en la parte superior de cualesquier formas o documentos que presenten ante el IRS (por ejemplo: “Hurricane Katrina” (Huracán Katrina)). Can you file an amended tax return online Los contribuyentes afectados también pueden identificarse ante el personal del IRS o hacer preguntas relacionadas con el huracán llamando a la línea especial de emergencia en caso de desastres del IRS: 1-866-562-5227. Can you file an amended tax return online Actos prorrogados. Can you file an amended tax return online   Se han prorrogado las fechas de vencimiento para llevar a cabo lo siguiente: Presentación de declaraciones de impuestos sobre el ingreso, herencias, donaciones, traspasos entre generaciones, impuesto sobre artículos de uso y consumo o impuesto sobre la nómina. Can you file an amended tax return online Pago de cualquier impuesto sobre el ingreso, herencias, donaciones, traspasos entre generaciones, impuesto sobre artículos de uso y consumo o impuesto sobre la nómina. Can you file an amended tax return online Esto también incluye el pago de impuestos estimados. Can you file an amended tax return online Hacer ciertas aportaciones, distribuciones, contribuciones a las que se les ha dado un carácter diferente al que tenían o la reinversión que se hace a, o desde, un plan de jubilación calificado. Can you file an amended tax return online Presentar ciertas peticiones ante el Tribunal Tributario. Can you file an amended tax return online Presentar una reclamación de crédito o reembolso por cualquier impuesto. Can you file an amended tax return online Entablar una demanda sobre alguna reclamación de crédito o reembolso. Can you file an amended tax return online Ciertos otros actos que se describen en el Revenue Procedure 2005-27 (Procedimientos de Impuestos Internos 2005-27). Can you file an amended tax return online Puede encontrar estos procedimientos en la página 1050 del Internal Revenue Bulletin 2005-20 (Boletín de Impuestos Internos 2005-20) en www. Can you file an amended tax return online irs. Can you file an amended tax return online gov/pub/irs-irbs/irb05-20. Can you file an amended tax return online pdf. Can you file an amended tax return online Condonación de interés y multas. Can you file an amended tax return online   El IRS pudiera condonar el interés y las multas sobre cualquier impuesto sobre el ingreso, herencia, donaciones, nómina o artículos de uso y consumo que no se ha pagado en su totalidad durante el plazo de una prórroga. Can you file an amended tax return online Incentivos por Contribuciones Caritativas Suspensión Temporal de los Límites sobre las Contribuciones Caritativas Individuos. Can you file an amended tax return online   Las contribuciones calificadas no están sujetas al límite general sobre deducciones detalladas o al límite del 50% del ingreso bruto ajustado (conocido por sus siglas en inglés, AGI). Can you file an amended tax return online Una contribución calificada es una contribución caritativa que se ha pagado en efectivo o con cheque después del 27 de agosto del 2005 y antes del 1 de enero del 2006, a una organización con un límite del 50% (fuera de ciertas fundaciones privadas que se describen en la sección 509(a)(3)) si usted opta por dejar que el límite del 50% no sea aplicable a estas contribuciones. Can you file an amended tax return online   Su deducción por contribuciones calificadas está limitada a su ingreso bruto ajustado (AGI) menos su deducción por las demás aportaciones caritativas. Can you file an amended tax return online Puede traspasar al año siguiente cualquier contribución que no haya podido deducir en el 2005 debido a este límite. Can you file an amended tax return online En el año 2006, use la cantidad traspasada de sus contribuciones calificadas que no haya usado como traspaso de contribuciones sujetas al límite del 50%. Can you file an amended tax return online Excepción. Can you file an amended tax return online   Las contribuciones calificadas no incluyen a una contribución hecha a un fondo o cuenta separados para el(la) cual usted (o cualquier persona a quien usted nombre o designe) tenga o espere tener privilegios de asesoría relacionados con las distribuciones o inversiones basadas en su contribución. Can you file an amended tax return online Sociedades anónimas. Can you file an amended tax return online   Una sociedad anónima puede elegir deducir contribuciones calificadas en efectivo independientemente del límite del 10% sobre el ingreso tributable, si las contribuciones se efectuaron después del 27 de agosto del 2005 pero antes del 1 de enero del 2006 a una organización caritativa calificada (sin incluir ciertas fundaciones privadas que se describen en la sección 509(a)(3)), para ayudar en las tareas de socorro del huracán Katrina, Rita o Wilma. Can you file an amended tax return online La deducción de la sociedad anónima por estas contribuciones calificadas se limita al 100% del ingreso tributable (tal como se modificó para el límite del 10%) menos la deducción de dicha sociedad anónima por el resto de sus contribuciones caritativas. Can you file an amended tax return online Cualquier contribución calificada que sobrepase ese límite podrá traspasarse a los próximos 5 años, sujeta al límite del 10%. Can you file an amended tax return online Socios colectivos y accionistas. Can you file an amended tax return online   Cada socio(a) de una sociedad colectiva y cada accionista de una sociedad anónima de tipo "S" elige por separado no aplicar el límite correspondiente. Can you file an amended tax return online Más información. Can you file an amended tax return online   Para obtener mayor información, vea la Publicación 526, Charitable Contributions (Contribuciones Caritativas) o la Publicación 542, Corporations (Sociedades Anónimas), ambas en inglés. Can you file an amended tax return online La Publicación 526 incluye una hoja de trabajo que puede utilizar para determinar su deducción si es que hay algún límite que sea aplicable a sus contribuciones caritativas. Can you file an amended tax return online Tasa Estándar por Milla para el Uso de Vehículos para Fines Caritativos A continuación se indican las tasas estándar por milla especiales que entraron en vigencia en el 2005 y 2006 para cubrir el costo del uso de su automóvil con fines caritativos que estén únicamente relacionados con el huracán Katrina. Can you file an amended tax return online 29 centavos por milla durante el período del 25 al 31 de agosto del 2005. Can you file an amended tax return online 34 centavos por milla durante el período del 1 de septiembre al 31 de diciembre del 2005. Can you file an amended tax return online 32 centavos por milla durante el período del 1 de enero al 31 de diciembre del 2006. Can you file an amended tax return online Reembolsos de Millas a Voluntarios que Prestaron Servicios con Fines Caritativos Usted puede excluir de su ingreso cantidades de dinero que reciba como reembolso de millas por usar un automóvil de pasajeros privado a fin de beneficiar a una organización caritativa calificada que proporciona servicios de socorro relacionados con el huracán Katrina durante el período del 25 de agosto del 2005 al 31 de diciembre del 2006. Can you file an amended tax return online No puede reclamar una deducción o crédito por cantidades que reciba como reembolso de millas recorridas. Can you file an amended tax return online Usted debe mantener documentadas las millas recorridas, la hora, el lugar (o uso) y propósito del uso de esas millas. Can you file an amended tax return online La cantidad que puede excluir del ingreso no puede ser mayor a la tasa estándar por milla para fines laborales (que se muestra a continuación) por gastos en los que incurrió durante los siguientes períodos: 40. Can you file an amended tax return online 5 centavos por milla para el período del 25 al 31 de agosto del 2005. Can you file an amended tax return online 48. Can you file an amended tax return online 5 centavos por milla para el período del 1 de septiembre al 31 de diciembre del 2005. Can you file an amended tax return online 44. Can you file an amended tax return online 5 centavos por milla para el período del 1 de enero al 31 de diciembre del 2006. Can you file an amended tax return online Deducción Caritativa por Contribuciones de Inventario de Alimentos Cualquier contribuyente que trabaje en un oficio o negocio que es elegible para reclamar una deducción por la contribución de un inventario de “alimentos evidentemente nutritivos” a una organización caritativa calificada descrita en la sección 501(c)(3) (a excepción de fundaciones privadas de carácter no operacional) después del 27 de agosto del 2005 y antes del 1 de enero del 2006. Can you file an amended tax return online Los “alimentos evidentemente nutritivos” son aquellos que reúnen las normas de calidad y contenido de etiquetas que imponen las leyes y reglamentos federales, estatales y locales, aunque es posible que los alimentos no estén listos para la comercialización debido a su apariencia, punto de maduración, frescura, categoría, tamaño, excedente u otras condiciones. Can you file an amended tax return online La deducción es equivalente al menor de uno de los siguientes: La base de los alimentos donados, más la mitad de la ganancia que se hubiera obtenido si dichos alimentos se hubieran vendido al valor normal en el mercado en la fecha de donación o Dos veces la base de los alimentos donados. Can you file an amended tax return online El(La) contribuyente debe recibir una certificación de parte del donatario que establezca lo siguiente: Que los alimentos donados se relacionan con la finalidad o la función de la base para exención del donatario conforme a la sección 501(c)(3) y han de usarse únicamente para fines de cuidado de personas enfermas, necesitadas o niños de corta edad y Que los alimentos no se proporcionaron a cambio de dinero, de otra propiedad o servicios algunos. Can you file an amended tax return online En el caso de un(a) contribuyente que no sea una sociedad anónima de tipo "C", la deducción se limita al 10% del ingreso total neto del(la) contribuyente de todas las actividades comerciales o empresariales de las cuales se efectuaron las contribuciones (calculada sin considerar la deducción por contribuciones caritativas). Can you file an amended tax return online Por ejemplo, si un(a) contribuyente es un(a) empresario(a) por cuenta propia, un(a) accionista de una sociedad anónima de tipo "S" y además es socio(a) de una sociedad colectiva y cada una de estas entidades efectuó una contribución de inventario de alimentos evidentemente nutritivos, la deducción del(la) contribuyente está limitada al 10% del ingreso total neto de su empresa por cuenta propia, sociedad anónima de tipo "S" y sociedad colectiva (calculada sin considerar la deducción por contribuciones caritativas). Can you file an amended tax return online Deducción Caritativa por Contribuciones de Inventarios de Libros a Escuelas Públicas A una sociedad anónima (que no sea una sociedad anónima de tipo "S") se le pudiera permitir tomar una deducción caritativa por alguna contribución calificada de libros que haya efectuado después del 27 de agosto del 2005 y antes del 1 de enero del 2006 a una escuela pública que: Imparte una educación primaria o secundaria (kinder hasta el grado número 12, inclusive) y Normalmente mantiene un profesorado docente y un programa de estudios normal y cuenta con estudiantes que asisten al lugar donde las actividades educativas se realizan de manera habitual. Can you file an amended tax return online La deducción es equivalente al menor de una de las siguientes: La base de los libros donados, más la mitad de la ganancia que se hubiera realizado si dichos libros donados se hubieran vendido al valor normal en el mercado en la fecha de donación o Dos veces la base de los libros donados. Can you file an amended tax return online La sociedad anónima debe recibir certificación por escrito de la escuela que establezca que los libros donados son adecuados para los programas educativos que imparte la institución y que se utilizarán para esos programas. Can you file an amended tax return online Pérdidas por Hechos Fortuitos y Robos Los siguientes párrafos explican los cambios realizados a las pérdidas por hechos fortuitos y robos ocasionadas por el huracán Katrina, Rita o Wilma. Can you file an amended tax return online Para mayor información, vea la Publicación 547(SP), en español. Can you file an amended tax return online Límites sobre las pérdidas personales por hechos fortuitos o robos ocasionadas por el huracán Katrina, Rita o Wilma. Can you file an amended tax return online   Las siguientes pérdidas de bienes de uso personal no están sujetas a los límites del 100% o del 10% del ingreso bruto ajustado: Las pérdidas que surgieron en la zona de desastre del huracán Katrina después del 24 de agosto del 2005 y que fueron causadas por el huracán Katrina. Can you file an amended tax return online Las pérdidas que surgieron en la zona de desastre del huracán Rita después del 22 de septiembre del 2005 y que fueron causadas por el huracán Rita. Can you file an amended tax return online Las pérdidas que surgieron en la zona de desastre del huracán Wilma después del 22 de octubre del 2005 y que fueron causadas por el huracán Wilma. Can you file an amended tax return online Las pérdidas calificadas incluyen aquellas por inundaciones u otros hechos fortuitos y por robo que se hayan originado en la zona de desastre del huracán y que fueron provocadas por éste. Can you file an amended tax return online Instrucciones especiales para personas que eligen reclamar una pérdida por hechos fortuitos o robos a causa del huracán Katrina, Rita o Wilma para el 2004. Can you file an amended tax return online   Las pérdidas por hechos fortuitos y robos por lo general se deducen sólo en el año en el cual el hecho fortuito ocurrió o se descubrió el robo. Can you file an amended tax return online Sin embargo, los huracanes Katrina, Rita y Wilma son desastres declarados por el Presidente. Can you file an amended tax return online Por lo tanto, en su declaración de impuestos del año anterior, puede elegir deducir las pérdidas que sufrió debido a estos huracanes. Can you file an amended tax return online Si decide hacerlo, utilice las instrucciones siguientes para llenar sus formas. Can you file an amended tax return online   Las personas que presentan o enmiendan su declaración de impuestos del 2004 cuyas únicas pérdidas por hecho fortuito o robo de sus bienes personales que incluyeron en esa declaración fueron ocasionadas por el huracán Katrina, Rita o Wilma deben anotar lo siguiente en la parte superior de la Forma 1040 ó 1040X: “Hurricane Katrina”, “Hurricane Rita” o “Hurricane Wilma”. Can you file an amended tax return online También han de completar y adjuntar la Forma 4684, en inglés y escribir “Hurricane Katrina”, “Hurricane Rita” o “Hurricane Wilma” en la línea de puntos junto a la línea 11 y anote -0- en las líneas 11 y 17. Can you file an amended tax return online   Las personas que presentan o enmiendan su declaración de impuestos del 2004 y que también hayan sufrido una pérdida de sus bienes personales por hecho fortuito o robo no relacionada con los huracanes Katrina, Rita o Wilma, no deben tomar en cuenta la precaución para otros contribuyentes que aparece por encima de la línea 13, la cual estipula que se use una sola Forma 4684, sino que deben completar las líneas de la 13 a la 18 en dos Formas 4684, en inglés. Can you file an amended tax return online La Forma 1040 ó 1040X y la primera Forma 4684 deben prepararse como se explica anteriormente sólo para pérdidas provocadas por el huracán Katrina, Rita o Wilma. Can you file an amended tax return online La segunda Forma 4684 debe ser preparada de la manera acostumbrada para todas las ganancias y para aquellas pérdidas que no sean relacionadas con el huracán Katrina, Rita o Wilma. Can you file an amended tax return online Si ambas Formas 4684 muestran una pérdida en la línea 18, deben incorporar las pérdidas combinadas de esa línea en la línea 19 del Anexo A (Forma 1040). Can you file an amended tax return online Si en la segunda Forma 4684 hay alguna ganancia en la línea 15, no tome en cuenta las instrucciones de anotar dicha ganancia en el Anexo D (Forma 1040) sino que anote en la línea 19 del Anexo A (Forma 1040) el excedente de la pérdida de la primera Forma 4684 sobre la ganancia proveniente de la línea 15 de la segunda Forma 4684. Can you file an amended tax return online Plazo para hacer la elección. Can you file an amended tax return online   Usted debe hacer la elección de reclamar su pérdida por hecho fortuito o robo en el 2004, en la fecha más tardía de entre las siguientes: La fecha de vencimiento (sin prórrogas) para presentar su declaración de impuestos sobre el ingreso del 2005. Can you file an amended tax return online La fecha de vencimiento (con prórrogas) para presentar su declaración de impuestos sobre el ingreso del 2004. Can you file an amended tax return online Ejemplo 1. Can you file an amended tax return online Ejemplo. Can you file an amended tax return online Si usted es un(a) contribuyente de año calendario, tiene hasta el 17 de abril del 2006 para enmendar su declaración de impuestos del 2004, si desea reclamar una pérdida por hechos fortuitos o robo que haya ocurrido durante el 2005. Can you file an amended tax return online Período de Reposición para que las Ganancias no sean Reconocidas Por lo general, una conversión involuntaria ocurre cuando los bienes han sido dañados, destruidos, robados, incautados (confiscados), requisados o expropiados (condenados) y usted recibe otros bienes o dinero en pago, como por ejemplo, una indemnización que recibió del seguro o una indemnización por expropiación (condenación). Can you file an amended tax return online Por lo general, no es necesario que declare una ganancia (si la existe) si reemplaza la propiedad dentro de 2 años (4 años en el caso de un hogar principal ubicado en una zona de desastre declarada por el Presidente). Can you file an amended tax return online Sin embargo, si los bienes fueron convertidos involuntariamente después del 24 de agosto del 2005 debido al huracán Katrina, se aplicará un plazo de reposición de 5 años si la mayor parte del uso de los bienes de reposición se encuentra en la zona de desastre del huracán Katrina. Can you file an amended tax return online Para obtener mayor información, vea las Instrucciones para la Forma 4684, en inglés. Can you file an amended tax return online Pérdidas Netas de Operación Pérdida calificada en una Zona GO. Can you file an amended tax return online   Por lo general, usted puede traspasar una pérdida neta de operación (conocida por sus siglas en inglés, NOL) a los 2 años tributarios anteriores al año de dicha NOL. Can you file an amended tax return online Sin embargo, la porción de una NOL que es una pérdida calificada de la Zona GO puede traspasarse a los 5 años tributarios anteriores al año de dicha NOL. Can you file an amended tax return online Asimismo, el límite del 90% sobre la deducción por el impuesto alternativo del NOL (conocido por sus siglas en inglés, ATNOLD) no aplica a dicha porción de ATNOLD. Can you file an amended tax return online   Una pérdida calificada de la Zona GO es la menor de una de las siguientes: La pérdida neta de operación (NOL) en exceso de ese año sobre una pérdida de responsabilidad específica de ese año a la cual aplica un traspaso de 10 años. Can you file an amended tax return online El total de las siguientes deducciones (hasta el punto en que se tomen en consideración al calcular la NOL para ese año tributario): Pérdida calificada por hechos fortuitos de la Zona GO (según se define a continuación), Los gastos de mudanza que se hayan pagado o en los que haya incurrido después del 27 de agosto del 2005 y antes del 1 de enero del 2008, por emplear a una persona cuyo hogar principal se encontraba ubicado en la Zona GO antes del 28 de agosto del 2005 y que no pudo permanecer en esa vivienda a causa del huracán Katrina y cuya ubicación laboral principal (después de esa mudanza) se encuentra en la Zona GO, Gastos temporales de vivienda que haya pagado o en los que haya incurrido después del 27 de agosto del 2005 y antes del 1 de enero del 2008, para albergar a empleados del(la) contribuyente cuya ubicación laboral principal se encontraba en la Zona GO, La depreciación o amortización permisible para cualquier propiedad de la Zona GO por el año en que fue puesta en servicio (aún si decidió no reclamar el descuento por depreciación especial de la Zona GO para dicha propiedad en esa zona) y Gastos de reparación (incluyendo aquellos para la remoción de escombros) que haya pagado o en los que haya incurrido después del 27 de agosto del 2005 y antes del 1 de enero del 2008 por cualquier daño que haya causado el huracán Katrina a la propiedad ubicada en la Zona GO. Can you file an amended tax return online Pérdida por hechos fortuitos calificada en una Zona GO. Can you file an amended tax return online   Una pérdida por hechos fortuitos calificada por hechos fortuitos en la Zona GO es cualquier pérdida de propiedad deducible bajo la sección 1231 que se encuentra ubicada en la Zona GO si dicha pérdida fue ocasionada por el huracán Katrina. Can you file an amended tax return online Para estos fines, la cantidad de la pérdida se reduce a partir de cualquier ganancia reconocida de una conversión involuntaria de propiedad ubicada en la Zona GO a causa del huracán Katrina. Can you file an amended tax return online Esa pérdida que se consideró al calcular su pérdida calificada para la Zona GO no reúne las condiciones necesarias para la opción de ser considerada pérdida ocurrida durante el año tributario previo. Can you file an amended tax return online Traspaso a 5 años de NOL por ciertas pérdidas en actividades madereras. Can you file an amended tax return online   Por lo general, usted puede traspasar una parte de una pérdida neta de operación (NOL) debida al ingreso y a las deducciones atribuibles a una actividad agrícola a los 5 años tributarios anteriores al año de dicha pérdida. Can you file an amended tax return online Usted puede tratar el ingreso y las deducciones atribuibles a propiedad maderera calificada como atribuibles a una empresa agrícola si cualquier parte de la propiedad se encuentra ubicada en la Zona GO, la Zona GO Rita o la Zona GO Wilma y el ingreso y deducciones son asignables a la parte de su año tributario posterior a la fecha siguiente que corresponda: El 27 de agosto del 2005 si cualquier parte de la propiedad se encuentra ubicada en la Zona GO. Can you file an amended tax return online El 22 de septiembre del 2005 si cualquier parte de la propiedad se encuentra ubicada en la Zona GO de Rita (pero no en la Zona GO). Can you file an amended tax return online El 22 de octubre del 2005 si cualquier parte de la propiedad se encuentra ubicada en la Zona GO de Wilma (pero no en la Zona GO o en la Zona GO de Rita). Can you file an amended tax return online   Estas reglas no serán aplicables después del 2006. Can you file an amended tax return online   Sin embargo, estas reglas sólo serán aplicables a un productor maderero que cumpla con lo siguiente: Tiene propiedad de producción maderera calificada (según se define en la Publicación 535, Business Expenses (Gastos de Negocio), en inglés) en la fecha correspondiente a continuación: El 28 de agosto del 2005 si cualquier parte de la propiedad se encuentra ubicada en la Zona GO, El 23 de septiembre del 2005 si cualquier parte de la propiedad se encuentra ubicada en la Zona GO de Rita (pero no en la Zona GO) o El 23 de octubre del 2005 si cualquier parte de la propiedad se encuentra ubicada en la Zona GO de Wilma (pero no en la Zona GO o en la Zona GO de Rita); No sea una sociedad anónima con transacción pública de acciones en un mercado de valores establecido; No sea un fideicomiso para la inversión en bienes inmuebles; No sea dueño(a) de más de 500 acres de propiedad de actividad maderera calificada en las fechas anteriores que correspondan. Can you file an amended tax return online Más información. Can you file an amended tax return online   Para obtener mayor información sobre las pérdidas netas de operación, vea la Publicación 536, Net Operating Losses (Pérdidas Netas de Operación) o la Publicación 542, Corporations (Sociedades Anónimas), ambas en inglés. Can you file an amended tax return online Las Cuentas IRA y Otros Planes de Jubilación Nuevas reglas permiten retiros de dinero favorecidos por los impuestos, pagos de reintegro y préstamos de ciertos planes de jubilación para aquellos contribuyentes que sufrieron pérdidas económicas como consecuencia del huracán Katrina, Rita o Wilma. Can you file an amended tax return online Definiciones Distribución calificada por motivos del huracán. Can you file an amended tax return online   La distribución calificada por motivos de un huracán es cualquier distribución que haya recibido de un plan si lo siguiente es aplicable: La distribución se efectuó en las siguientes fechas: Después del 24 de agosto del 2005 y antes del 1 de enero del 2007 en el caso del huracán Katrina; Después del 22 de septiembre del 2005 y antes del 1 de enero del 2007 en el caso del huracán Rita o Después del 22 de octubre del 2005 y antes del 1 de enero del 2007 en el caso del huracán Wilma. Can you file an amended tax return online Su hogar principal se encontraba ubicado en una zona de desastre del huracán que aparece a continuación en la fecha determinada como se indica: El 28 de agosto del 2005 para la zona de desastre del huracán Katrina. Can you file an amended tax return online El 23 de septiembre del 2005 para la zona de desastre del huracán Rita. Can you file an amended tax return online El 23 de octubre del 2005 para la zona de desastre del huracán Wilma. Can you file an amended tax return online Usted sostuvo una pérdida económica debido al huracán Katrina, Rita o Wilma y su hogar principal se encontraba en esa zona de desastre en la fecha indicada en la sección 2) anterior. Can you file an amended tax return online Algunos ejemplos de pérdida económica incluyen, pero no se limita a: La pérdida, el daño o la destrucción de bienes inmuebles o personales debido a un incendio, inundación, saqueo, vandalismo, robo, viento u otras causas; La pérdida por haber quedado desamparado(a) (sin hogar) o La pérdida de medios de manutención (sostenimiento) propia debido a desempleo temporal o despidos permanentes. Can you file an amended tax return online   Si son aplicables las secciones de la 1) a la 3), por lo general, usted puede designar cualquier distribución (incluyendo los pagos periódicos y distribuciones mínimas requeridas) de un plan de jubilación elegible, independientemente de si esa distribución se efectuó a cuenta del huracán Katrina, Rita o Wilma. Can you file an amended tax return online Las distribuciones calificadas del huracán son permitidas sin tomar en cuenta la necesidad o cantidad real de su pérdida económica. Can you file an amended tax return online   El total de sus distribuciones calificadas de todos los planes está limitada a $100,000. Can you file an amended tax return online Si tiene distribuciones que superan los $100,000 a través de más de una clase de plan, como por ejemplo, un plan 401(k) y una cuenta IRA, usted puede asignar el límite de $100,000 entre esos planes según prefiera. Can you file an amended tax return online   Una reducción o compensación del balance de su cuenta (después del 24 de agosto del 2005 en el caso de Katrina; después del 22 de septiembre del 2005 en el caso de Rita; o después del 22 de octubre del 2005 para Wilma) en un plan de jubilación elegible para poder pagar un préstamo también puede designarse como distribución calificada por motivos del huracán. Can you file an amended tax return online Plan de jubilación elegible. Can you file an amended tax return online   Un plan de jubilación elegible puede ser cualquiera de los siguientes: Un plan calificado de pensión, de participación en las ganancias o de participación (bonificación) en acciones (incluyendo un plan 401(k)). Can you file an amended tax return online Un plan de anualidad calificado. Can you file an amended tax return online Un contrato de anualidad con abrigo tributario. Can you file an amended tax return online Un plan de compensación diferida gubernamental bajo la sección 457. Can you file an amended tax return online Una cuenta IRA de tipo SEP, SIMPLE o Roth. Can you file an amended tax return online Hogar principal. Can you file an amended tax return online   Por lo general, su hogar principal es el lugar donde usted vive la mayor parte del tiempo. Can you file an amended tax return online Una ausencia temporal debido a circunstancias especiales, tales como una enfermedad, educación, negocios, servicio militar, evacuación o vacaciones no cambiará su lugar principal de residencia u hogar principal. Can you file an amended tax return online Tributación de Distribuciones Calificadas por Motivos de un Huracán Las distribuciones calificadas por motivo de un huracán se incluyen en el ingreso en cantidades iguales durante un período de tres años. Can you file an amended tax return online Sin embargo, si así lo elige, puede incluir el total de la distribución en su ingreso para el año en que la recibió. Can you file an amended tax return online Las distribuciones calificadas por motivos del huracán no están sujetas al impuesto del 10% adicional (o el impuesto del 25% adicional en el caso de ciertas distribuciones de una cuenta SIMPLE IRA) sobre distribuciones tempranas provenientes de planes de jubilación calificados (incluyendo a cuentas IRA). Can you file an amended tax return online Sin embargo, cualquier distribución que usted reciba en exceso del límite de distribución calificado de $100,000 por motivos de un huracán puede estar sujeta al impuesto adicional sobre las distribuciones tempranas. Can you file an amended tax return online Para obtener más información, vea la Forma 8915, Qualified Hurricane Retirement Plan Distributions and Repayments (Distribuciones y Devoluciones (Reintegros) de Pagos Calificados de Planes de Jubilación a Causa de un Huracán), en inglés. Can you file an amended tax return online Reintegro de Distribuciones Calificadas por Motivos de un Huracán Si así lo escoge, por lo general, puede reintegrar cualquier porción de una distribución calificada hecha como consecuencia de un huracán que es elegible para ser reinvertida libre de impuestos en un plan de jubilación elegible. Can you file an amended tax return online Asimismo, también puede reintegrar una distribución calificada por motivo de un huracán proveniente de un plan de jubilación que se haya efectuado a causa de una situación grave (infortunio). Can you file an amended tax return online Sin embargo, para averiguar más sobre las distribuciones calificadas hechas como consecuencia de un huracán que no puede reintegrar, vea, Excepciones, a continuación. Can you file an amended tax return online Usted tiene tres años a partir del día siguiente a la fecha en que recibió la distribución para reintegrarla. Can you file an amended tax return online Las cantidades que usted reintegra se consideran una reinversión calificada y no se incluyen en su ingreso. Can you file an amended tax return online Del mismo modo, para propósitos de la limitación de realizar una sola reinversión por año que tienen las cuentas IRA, un reintegro a una cuenta IRA no se considera una reinversión calificada. Can you file an amended tax return online Para obtener mayor información sobre cómo declarar los reintegros, vea la Forma 8915, en inglés. Can you file an amended tax return online Excepciones. Can you file an amended tax return online   Usted no puede reintegrar los siguientes tipos de distribuciones: Distribuciones calificadas debido al huracán que haya recibido como beneficiario(a) (que no sea un(a) cónyuge sobreviviente). Can you file an amended tax return online Distribuciones mínimas requeridas. Can you file an amended tax return online Pagos periódicos (que no sean de aquellos de una cuenta IRA) que son para: Un período de 10 años o más, Su vida o su expectativa de vida o El período de vida conjunta o expectativas de vida conjunta para usted y su beneficiario(a). Can you file an amended tax return online Reintegro de Distribuciones Calificadas por la Compra o Construcción de un Hogar Principal Si recibe una distribución calificada para comprar o construir un hogar principal en la zona de desastre del huracán Katrina, Rita o Wilma, usted puede hacer los reintegros de esa distribución antes del 1 de marzo del 2006 a un plan de jubilación elegible después del 24 de agosto del 2005 (Katrina); después del 22 de septiembre del 2005 (Rita); o después del 22 de octubre del 2005 (Wilma). Can you file an amended tax return online Para estos propósitos, un plan de jubilación elegible es aquel plan, anualidad o cuenta IRA en el cual se puede efectuar una reinversión. Can you file an amended tax return online Para que una distribución sea calificada, ésta debe cumplir con los requisitos siguientes: La distribución es una distribución hecha como consecuencia de una situación grave (infortunio) de un plan 401(k), de un contrato de anualidad con abrigo tributario o la distribución de una cuenta IRA para una persona que por primera vez compra una vivienda. Can you file an amended tax return online La distribución se recibió en el año 2005 después del 28 de febrero y antes de las siguientes fechas: El 29 de agosto en el caso del huracán Katrina. Can you file an amended tax return online El 24 de septiembre en el caso del huracán Rita. Can you file an amended tax return online El 24 de octubre en el caso del huracán Wilma. Can you file an amended tax return online La distribución se iba a utilizar para comprar o construir un hogar principal en la zona de desastre del huracán Katrina, Rita o Wilma que no fue adquirido o construido debido a estos huracanes. Can you file an amended tax return online Las cantidades que se reintegren antes del 1 de marzo del 2006 se considerarán reinversión calificada y no se incluirán en el ingreso. Can you file an amended tax return online Del mismo modo, y para propósitos de la limitación de una sola reinversión por año que corresponde a las cuentas IRA, un reintegro a una cuenta IRA no se considerará reinversión calificada. Can you file an amended tax return online Las distribuciones calificadas que no se reintegren antes del 1 de marzo del 2006 pueden estar sujetas a impuestos para el 2005 y al impuesto del 10% adicional sobre las distribuciones tempranas (o al impuesto del 25% adicional en el caso de ciertos planes de cuentas SIMPLE IRA). Can you file an amended tax return online Usted debe presentar la Forma 8915, en inglés, si recibió alguna distribución calificada que haya reintegrado, en su totalidad o en parte, antes del 1 de marzo del 2006. Can you file an amended tax return online Préstamos Provenientes de Planes Calificados Los siguientes beneficios se encuentran disponibles para personas calificadas: Aumentos a los límites de distribución que se tratan como préstamos de planes provistos por el(la) patrono(a) o empleador(a). Can you file an amended tax return online Una suspensión de un año para pagos que vencen sobre préstamos a través de algún plan. Can you file an amended tax return online Persona calificada. Can you file an amended tax return online   Usted es una persona calificada si son aplicables cualesquiera de las siguientes condiciones: El 28 de agosto del 2005 su hogar principal se encontraba en la zona de desastre del huracán Katrina y tuvo una pérdida económica debido a este huracán. Can you file an amended tax return online El 23 de septiembre del 2005 su hogar principal se encontraba en la zona de desastre del huracán Rita y tuvo una pérdida económica debido a este huracán. Can you file an amended tax return online El 23 de octubre del 2005 su hogar principal se encontraba en la zona de desastre del huracán Wilma y tuvo una pérdida económica debido a este huracán. Can you file an amended tax return online Ejemplos de pérdida económica incluyen, pero no se limitan a: La pérdida, daño o destrucción de bienes inmuebles o personales debido a un incendio, inundación, saqueo, vandalismo, robo, viento u otra causa; La pérdida por haber quedado desamparado(a) (sin hogar) o La pérdida de los medios de manutención (sostenimiento) debido a despidos temporales o permanentes. Can you file an amended tax return online Límites sobre los préstamos de planes. Can you file an amended tax return online   El límite de $50,000 para distribuciones que se consideran préstamos de un plan se ha aumentado a $100,000. Can you file an amended tax return online Además, el límite basado en el 50% de sus beneficios acumulados protegidos se ha aumentado al 100% de dichos beneficios. Can you file an amended tax return online Los límites más altos son únicamente aplicables a préstamos recibidos durante el siguiente período: Si su hogar principal estaba ubicado en la zona de desastre del huracán Katrina, el período comenzó el 24 de septiembre del 2005 y termina el 31 de diciembre del 2006. Can you file an amended tax return online Si su hogar principal estaba ubicado en la zona de desastre del huracán Rita o Wilma, el período comenzó el 21 de diciembre del 2005 y termina el 31 de diciembre del 2006. Can you file an amended tax return online Si usted es una persona calificada según las condiciones para el caso del huracán Katrina y según otro huracán, utilice el período basado en el huracán Katrina. Can you file an amended tax return online Suspensión de un año de los pagos de préstamos. Can you file an amended tax return online   El(La) administrador(a) de un plan puede suspender por un año los pagos de préstamos de aquel plan con vencimiento antes del 2007. Can you file an amended tax return online Para calificar para esta suspensión, la fecha de vencimiento de cualquier pago de esos préstamos debe ocurrir durante el período que comienza: El 25 de agosto del 2005 si su hogar principal se encontraba ubicado en la zona de desastre del huracán Katrina. Can you file an amended tax return online El 23 de septiembre del 2005 si su hogar principal se encontraba ubicado en la zona de desastre del huracán Rita. Can you file an amended tax return online El 23 de octubre del 2005 si su hogar principal se encontraba ubicado en la zona de desastre del huracán Wilma. Can you file an amended tax return online Si es una persona calificada por motivo de más de un huracán, utilice el período con la fecha de inicio más temprana. Can you file an amended tax return online Alivio Tributario Adicional para Personas Físicas Crédito por Ingreso del Trabajo y Crédito Tributario por Hijos Usted puede elegir usar su ingreso del trabajo del 2004 para calcular su crédito por ingreso del trabajo (conocido por sus siglas en inglés, EIC) del 2005 y el crédito tributario adicional por hijos si cumple con lo siguiente: Su ingreso del trabajo del 2005 es menor a su ingreso del trabajo del 2004 y Por lo menos una de las siguientes aseveraciones es cierta: El 25 de agosto del 2005 su hogar principal se encontraba en la Zona de Oportunidad del Golfo (GO). Can you file an amended tax return online El 25 de agosto del 2005 su hogar principal se encontraba en la zona de desastre del huracán Katrina y tuvo que abandonar esa vivienda a causa del huracán Katrina. Can you file an amended tax return online El 23 de septiembre del 2005 su hogar principal se encontraba en la Zona GO de Rita. Can you file an amended tax return online El 23 de septiembre del 2005 su hogar principal se encontraba en la zona de desastre del huracán Rita y tuvo que abandonar esa vivienda a causa del huracán Rita. Can you file an amended tax return online El 23 de octubre del 2005 su hogar principal se encontraba en la Zona GO de Wilma. Can you file an amended tax return online El 23 de octubre del 2005 su hogar principal se encontraba en la zona de desastre del huracán Wilma y usted tuvo que abandonar esa vivienda por causa del huracán Wilma. Can you file an amended tax return online Ingreso del trabajo. Can you file an amended tax return online   Para propósitos de esta elección, su ingreso del trabajo tanto para el EIC como para el crédito tributario adicional por hijos es la cantidad de ingreso del trabajo que se utiliza para calcular su EIC, aún si no reclamó el EIC y aun cuando esa cantidad sea distinta a su ingreso del trabajo para el crédito tributario adicional por hijos. Can you file an amended tax return online Si está reclamando sólo el crédito tributario adicional por hijos, usted debe calcular la cantidad de su ingreso del trabajo para propósitos del EIC a fin de determinar si es elegible para hacer la elección y determinar la cantidad del crédito. Can you file an amended tax return online Declaraciones conjuntas. Can you file an amended tax return online   Si presenta una declaración de impuestos conjuntamente con su cónyuge, usted califica para hacer esta elección aún si sólo un(a) cónyuge satisface los requisitos. Can you file an amended tax return online Si hace esta elección, su ingreso del trabajo del 2004 es la suma de su ingreso del trabajo y el de su cónyuge durante el 2004. Can you file an amended tax return online Cómo hacer la elección. Can you file an amended tax return online   Si decide usar su ingreso del trabajo del 2004, esta elección es aplicable para calcular su EIC y su crédito tributario adicional por hijos. Can you file an amended tax return online Sin embargo, puede elegir este último crédito aún si no ha elegido reclamar el EIC. Can you file an amended tax return online   Si elige usar su ingreso del trabajo del 2004, esto puede aumentar o disminuir su EIC. Can you file an amended tax return online Siga los siguientes pasos para decidir si va a hacer esa elección o no: Calcule su EIC del 2005 utilizando su ingreso del trabajo del 2004. Can you file an amended tax return online Calcule su crédito tributario adicional por hijos del 2005 utilizando su ingreso del trabajo del 2004 para propósitos del EIC. Can you file an amended tax return online Sume los resultados de (1) y (2). Can you file an amended tax return online Calcule su EIC del 2005 utilizando su ingreso del trabajo del 2005. Can you file an amended tax return online Calcule su crédito tributario adicional por hijos utilizando su ingreso del trabajo del 2005 para propósitos del crédito tributario adicional por hijos. Can you file an amended tax return online Sume los resultados de (4) y (5). Can you file an amended tax return online Compare los resultados de los números (3) y (6). Can you file an amended tax return online Si la cantidad de (3) es mayor que la de (6), será a beneficio suyo hacer esta elección. Can you file an amended tax return online Si la cantidad de (3) es igual o menor que la de (6), no le ayudará hacer esta elección. Can you file an amended tax return online   Si elige utilizar su ingreso del trabajo del 2004 y está reclamando el EIC, escriba “PYEI” y la cantidad de su ingreso del trabajo del 2004 sobre la línea de puntos junto a la línea 66a de la Forma 1040, en la línea directamente al lado de la línea 41a de la Forma 1040A o en el espacio a la izquierda de la línea 8a de la Forma 1040EZ. Can you file an amended tax return online   Si elige utilizar su ingreso del trabajo del 2004 y está reclamando el crédito tributario adicional por hijos, anote su ingreso del trabajo del 2004 para fines del EIC (aún si no reclamó el EIC) en la línea 4a de la Forma 8812, Additional Child Tax Credit (Crédito Tributario Adicional por Hijos), en inglés y marque el encasillado correspondiente en esa línea. Can you file an amended tax return online   Debido a que la Forma 8812 se publicó antes de que entrara en vigencia la legislación de la Zona GO, las instrucciones se refieren únicamente a personas cuyo hogar principal estaba en la zona de desastre del huracán Katrina. Can you file an amended tax return online Cuando llene la línea 4a de la Forma 8812, utilice las reglas anteriores para poder determinar si es elegible para hacer esa elección (en lugar de las instrucciones de la Forma 8812). Can you file an amended tax return online Cómo obtener la información de su declaración de impuestos para el 2004. Can you file an amended tax return online   Si usted no tiene los registros de sus impuestos del 2004, puede obtener la cantidad de ingreso del trabajo que se usó para calcular su EIC del 2004 llamando al número 1-866-562-5227. Can you file an amended tax return online También puede obtener esta información en el cibersitio del IRS en www. Can you file an amended tax return online irs. Can you file an amended tax return online gov. Can you file an amended tax return online   Si prefiere calcular usted mismo(a) su ingreso del trabajo para el 2004, copias o apógrafos de sus declaraciones de impuestos presentadas y procesadas le pueden servir para reconstruir sus registros tributarios. Can you file an amended tax return online Vea, Solicitud de Copia o Apógrafo de la Declaración de Impuestos, en la página 19. Can you file an amended tax return online Exenciones Adicionales por la Provisión de Vivienda para Personas que Tuvieron que Abandonar sus Hogares por Causa del Huracán Katrina Es posible que pueda reclamar una exención adicional de $500 por cada persona desamparada a causa del huracán Katrina y que usted haya albergado en su hogar principal. Can you file an amended tax return online Puede reclamar esta exención adicional en la nueva Forma 8914, Exemption Amount for Taxpayers Housing Individuals Displaced by Hurricane Katrina (Cantidad de la Exención para Contribuyentes dando Alojamiento a Personas Desplazadas por el Huracán Katrina), disponible en inglés. Can you file an amended tax return online La cantidad de la exención adicional es permisible una vez por contribuyente en el caso de una persona determinada en el año 2005 ó 2006, pero no en ambos años. Can you file an amended tax return online La cantidad de la exención adicional máxima que usted puede reclamar por todas las personas desamparadas es de $2,000 ($1,000 si es casado(a) que presenta por separado). Can you file an amended tax return online La cantidad de la exención adicional que reclame por personas desamparadas en el 2005 reducirá el máximo de $2,000 para el 2006. Can you file an amended tax return online Si dos o más contribuyentes viven en el mismo hogar, sólo uno(a) de ellos puede reclamar la exención adicional por una persona desamparada a quien haya albergado. Can you file an amended tax return online Si es casado(a) que presenta por separado, sólo un(a) cónyuge puede pedir esa exención adicional por una persona determinada que haya sido desamparada. Can you file an amended tax return online Para que a usted se le pueda considerar que proporcionó vivienda, tiene que tener un interés legal en el hogar principal (es decir, que usted sea el(la) dueño(a) o que alquile). Can you file an amended tax return online Para calificar como una persona desamparada, la persona: Debe haber tenido su hogar principal en la zona de desastre del huracán Katrina el 28 de agosto del 2005 y debe haber quedado desamparado(a) (sin hogar). Can you file an amended tax return online Si el hogar principal del individuo se encontraba fuera de la zona central del desastre, ese hogar debe haber sufrido daños por el huracán Katrina o la persona debe haber sido evacuada de esa vivienda debido al huracán Katrina, Se le debió haber provisto vivienda en su hogar principal durante un período de por lo menos 60 días consecutivos que concluya durante el año tributario para el cual se reclama la exención y No puede ser su cónyuge o dependiente. Can you file an amended tax return online Usted no puede reclamar la exención adicional si recibe alquiler (u otra cantidad) de cualquier fuente por alojamiento. Can you file an amended tax return online Se le permite recibir pagos o reembolsos que no estén relacionados con los costos normales de vivienda, entre ellos: Alimentos, ropa o artículos personales que consume o usa la persona desamparada. Can you file an amended tax return online Reembolso por el costo de cualquier llamada de larga distancia que haya hecho la persona desamparada. Can you file an amended tax return online Reembolso por el costo de la gasolina de su automóvil si la persona desamparada lo utilizó. Can you file an amended tax return online Sin embargo, no puede reclamar la exención adicional si recibió un reembolso por los gastos adicionales de calefacción, electricidad o agua utilizada por esa persona desamparada. Can you file an amended tax return online Asimismo, usted debe declarar en la Forma 8914, en inglés, el número de seguro social o número de identificación del contribuyente de la persona a quien usted dio alojamiento para poder reclamar una exención adicional. Can you file an amended tax return online Para obtener más información, vea la Forma 8914, en inglés. Can you file an amended tax return online Créditos Tributarios por Enseñanza Superior Los créditos por enseñanza superior se han ampliado para cualquier año tributario que comience en el 2005 ó 2006 en el caso de aquellos estudiantes que asisten a una institución educacional elegible ubicada en la Zona de Oportunidad del Golfo (estudiantes de GOZ). Can you file an amended tax return online El crédito Hope para un(a) estudiante de GOZ se aumenta al 100% de los primeros $2,000 en gastos calificados de educación y al 50% de los $2,000 siguientes en gastos calificados de educación, para lograr un crédito máximo de $3,000 por estudiante. Can you file an amended tax return online La tasa del crédito perpetuo (vitalicio) por aprendizaje en el caso de un(a) estudiante de GOZ se aumenta del 20% al 40%. Can you file an amended tax return online También se ha ampliado la definición de gastos calificados de educación para un(a) estudiante de GOZ. Can you file an amended tax return online Además de la matrícula y los cargos que se requieren para que el(la) estudiante se matricule o asista a una institución educacional elegible, los gastos educativos calificados para un(a) estudiante de GOZ incluirán lo siguiente: Libros, materiales y equipo requeridos para la matrícula o la asistencia a una institución educacional elegible. Can you file an amended tax return online En el caso de un(a) estudiante con necesidades especiales, los gastos que sean necesarios para la matrícula o asistencia de la persona a una institución de educación elegible. Can you file an amended tax return online Para un(a) estudiante que asiste por lo menos a tiempo parcial, los costos razonables de alojamiento y gastos relacionados, pero sólo en la medida en que los costos no excedan la cantidad mayor de las siguientes dos cantidades: La asignación para alojamiento y gastos relacionados de un(a) estudiante, según la determine la institución educacional elegible, que se incluyó en los costos de asistencia a clases (para propósitos de ayuda financiera federal) para un período académico determinado y los arreglos de alojamiento particulares del(la) estudiante. Can you file an amended tax return online La cantidad real que se cobra si el(la) estudiante reside en un dormitorio propiedad de la institución educacional elegible o en un dormitorio administrado por dicha institución. Can you file an amended tax return online Tendrá que comunicarse con la institución educacional elegible para saber cuáles son los costos calificados de alojamiento y gastos relacionados. Can you file an amended tax return online Para obtener más información, vea la Forma 8863, Education Credits (Hope and Lifetime Learning Credits) (Créditos por Enseñanza Superior (Crédito Hope y Crédito Perpetuo (Vitalicio) por Aprendizaje)), en inglés. Can you file an amended tax return online Recuperación del Subsidio Hipotecario Federal Por lo general, si usted financió su hogar a través de un programa de subsidio federal (préstamos de bonos hipotecarios calificados exentos de impuesto o préstamos con certificados de crédito hipotecario), es posible que tenga que recuperar todo o parte del beneficio que recibió de ese programa cuando venda o de otro modo se deshaga de su vivienda. Can you file an amended tax return online Sin embargo, no tendrá que recuperar beneficio alguno si su préstamo hipotecario estaba calificado para mejoras del hogar no superiores a los $15,000. Can you file an amended tax return online Esta cantidad se aumentará a $150,000 si el préstamo se otorgó antes del año 2011 y se usó para los siguientes fines: Reparaciones debidas a daños ocasionados por el huracán Katrina a una residencia dentro de la zona de desastre de dicho huracán o Cambios, reparaciones o mejoras a una residencia existente ocupada por su dueño(a) que se encuentra ubicada en la Zona GO, la Zona GO de Rita o la Zona GO de Wilma. Can you file an amended tax return online Exclusión de Ciertas Cancelaciones de Endeudamiento por Motivos del Huracán Katrina Por lo general, el pago de deudas no empresariales realizado después del 24 de agosto del 2005 y antes del 1 de enero del 2007 (tales como las hipotecas), se excluyen del ingreso de aquellas personas cuyo hogar principal se encontraba ubicado en la zona de desastre del huracán Katrina el 25 de agosto del 2005. Can you file an amended tax return online Si el hogar principal de la persona estaba fuera de la zona central del desastre, la persona también debe haber tenido pérdida económica a causa del huracán Katrina. Can you file an amended tax return online Entre los ejemplos de pérdida económica se incluyen, pero no se limitan a: La pérdida, daño o destrucción de bienes inmuebles o personales debido a un incendio, inundación, saqueo, vandalismo, robo, viento u otra causa; La pérdida por haber quedado desamparado(a) (sin hogar) o La pérdida de los medios de manutención (sostenimiento) debido a despidos temporales o permanentes. Can you file an amended tax return online Esta ayuda no aplica a cualquier deuda asegurada por bienes inmuebles ubicados fuera de la zona de desastre del huracán Katrina. Can you file an amended tax return online Es posible que también tenga que reducir ciertos atributos tributarios por la cantidad excluida. Can you file an amended tax return online Para obtener mayor información al respecto, vea la Forma 982, Reduction of Tax Attributes Due to Discharge of Indebtedness (and Section 1082 Basis of Adjustment) (Reducción de Atributos Tributarios Debida a la Cancelación de Endeudamiento (y el Ajuste a la Base bajo la Sección 1082)), en inglés. Can you file an amended tax return online Alivio Tributario para la Reubicación Temporal Conforme a la Gulf Opportunity Zone Act of 2005 (Ley de la Zona de Oportunidad del Golfo del 2005), el IRS puede adaptar las leyes de impuestos internos para asegurar que los contribuyentes no pierdan alguna deducción o crédito o tengan un cambio en su estado civil para efectos de la declaración a causa de alguna reubicación temporal debida al huracán Katrina, Rita o Wilma. Can you file an amended tax return online Sin embargo, cualquier ajuste de este tipo debe asegurar que un individuo no sea considerado para los mismos beneficios tributarios a través de más de un(a) contribuyente. Can you file an amended tax return online El IRS ha ejercido esta autoridad de la manera siguiente: Al determinar si usted proporcionó más de la mitad del costo de la manutención (sostenimiento) de un hogar, puede excluir del total de los costos del hogar cualquier asistencia que haya recibido del gobierno o de organizaciones caritativas debido a que a usted se le reubicó temporalmente a causa del huracán Katrina, Rita o Wilma. Can you file an amended tax return online Al determinar si proporcionó más de la mitad del sostenimiento de una persona, usted puede no tomar en cuenta cualquier ayuda del gobierno o de organizaciones caritativas debido a que a usted se le reubicó temporalmente a causa del huracán Katrina, Rita o Wilma. Can you file an amended tax return online Usted puede tratar como estudiante a un individuo que se haya matriculado en una institución educativa antes del 25 de agosto del 2005 y que no pueda asistir a clases debido al huracán Katrina, por cada mes durante el período de matrícula en que dicha persona no puede asistir a clases según lo planificado, a causa del huracán Katrina. Can you file an amended tax return online Usted puede tratar como estudiante a un individuo que se haya matriculado en una institución educativa antes del 23 de septiembre del 2005 y que no pueda asistir a clases debido al huracán Rita, por cada mes durante el período de matrícula en que dicha persona no puede asistir a clases según lo planificado, a causa del huracán Rita. Can you file an amended tax return online Usted puede tratar como estudiante a un individuo que se haya matriculado en una institución educativa antes del 23 de octubre del 2005 y que no pueda asistir a clases debido al huracán Wilma, por cada mes durante el período de matrícula en que dicha persona no puede asistir a clases según lo planificado, a causa del huracán Wilma. Can you file an amended tax return online Alivio Tributario Adicional para Empresas Asignación (Descuento) Especial de Depreciación Usted puede usar una asignación (descuento) especial por depreciación de una propiedad ubicada en la Zona de Oportunidad del Golfo (GO) (definida más adelante) que haya comenzado a usar después del 27 de agosto del 2005. Can you file an amended tax return online Esta asignación (descuento) representa una deducción adicional del 50% de la base depreciable de dicha propiedad (después de haber aplicado una deducción bajo la sección 179 y antes de calcular su deducción por depreciación normal). Can you file an amended tax return online La asignación (descuento) especial es aplicable únicamente para el primer año en que la propiedad se comenzó a utilizar. Can you file an amended tax return online La asignación (descuento) se puede deducir tanto para el impuesto normal como para el impuesto alternativo mínimo (conocido por sus siglas en inglés, AMT). Can you file an amended tax return online No se requiere un ajuste del AMT para cualquier depreciación que aparezca en la base restante de la propiedad. Can you file an amended tax return online Usted puede elegir por no deducir la asignación (el descuento) especial por depreciación en la Zona GO de alguna propiedad que esté calificada. Can you file an amended tax return online Si elige hacer esto para cualquier propiedad, entonces esto será aplicable a toda propiedad que se encuentre en la misma categoría y que haya comenzado a usar durante el año. Can you file an amended tax return online Propiedad calificada de la Zona GO. Can you file an amended tax return online   La propiedad que califica para la asignación (el descuento) especial por depreciación de la Zona GO incluye a las siguientes: Propiedad tangible depreciada conforme al sistema acelerado y modificado de recuperación de costos (conocido por sus siglas en inglés, MACRS) con un período de recuperación de 20 años o menos. Can you file an amended tax return online Propiedad de servicios de agua potable. Can you file an amended tax return online Programas de computación que se encuentran a disponibilidad inmediata para la compra del público en general, que están sujetos a una licencia no exclusiva y que no se hayan modificado considerablemente. Can you file an amended tax return online (El costo de algunos programas de computación se trata como parte del costo de la maquinaria (hardware) y es depreciado conforme al sistema MACRS). Can you file an amended tax return online Propiedad calificada para mejoras con fines de arrendamiento. Can you file an amended tax return online Bienes inmuebles no residenciales y bienes muebles residenciales de alquiler. Can you file an amended tax return online   Para mayor información, vea la Publicación 946, How to Depreciate Property (Cómo Depreciar los Bienes), en inglés. Can you file an amended tax return online Otras pruebas con las que se debe cumplir. Can you file an amended tax return online   Para calificar como bienes de la Zona GO, dichos bienes también deben satisfacer las pruebas siguientes: Usted debe haber adquirido la propiedad, a través de la compra, después del 27 de agosto del 2005, pero sólo si no existía un contrato obligatorio por escrito vigente para esa adquisición antes del 28 de agosto del 2005. Can you file an amended tax return online La propiedad se debe haber comenzado a usar antes del 2008 (2009 en el caso de bienes inmuebles no residenciales y bienes muebles residenciales de alquiler). Can you file an amended tax return online Substancialmente todo el uso de la propiedad debe ocurrir en la Zona GO y durante actividades comerciales y empresariales en operación en la Zona GO. Can you file an amended tax return online Usted debe ser quien utiliza por primera vez los bienes o propiedad en la Zona GO después del 27 de agosto del 2005. Can you file an amended tax return online Los bienes usados pueden calificar como propiedad de la Zona GO si no han sido usados previamente en la Zona GO. Can you file an amended tax return online Asimismo, los gastos de capital adicionales en los que haya incurrido después del 27 de agosto del 2005 con el fin de reacondicionar o reconstruir su propiedad satisfacen la prueba de uso original si fue usted quien comenzó a usar orginalmente esa propiedad en la Zona GO. Can you file an amended tax return online Propiedad excluida (sin cobertura). Can you file an amended tax return online   La propiedad calificada de la Zona GO no incluye las situaciones siguientes: Propiedad que se requiere ser depreciada utilizando el sistema alternativo de depreciación (conocido por sus siglas en inglés, ADS). Can you file an amended tax return online Cualquier parte de una propiedad que sea financiada con las ganancias de una obligación exenta de impuesto conforme a la sección 103. Can you file an amended tax return online Propiedad por la cual reclama una deducción por revitalización comercial. Can you file an amended tax return online Cualquier propiedad utilizada en conexión con cualquier centro de golf, club campestre, salón de masajes, establecimiento de baños de belleza y establecimientos de bronceado o cualesquier establecimientos, privados o comerciales, cuya actividad comercial principal sea la venta de bebidas alcohólicas para el consumo fuera de los locales. Can you file an amended tax return online Cualquier propiedad para las apuestas de juego o de carreras de animales (según se define más adelante). Can you file an amended tax return online Propiedad dentro de la misma categoría que aquella por la cual optó por no reclamar una asignación (descuento) especial por depreciación de la Zona GO. Can you file an amended tax return online   Una propiedad o bien dedicado a las apuestas o a las carreras de animales se define como: Cualquier equipo, mueble, programa de computación u otros bienes utilizados directamente en actividades de juego con apuestas, carreras de animales o para ver dichas carreras en un estableci