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Completed 1040x Example

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Completed 1040x example 4. Completed 1040x example   Tax Withholding and Estimated Tax Table of Contents What's New for 2014 Reminders Introduction Useful Items - You may want to see: Tax Withholding for 2014Salaries and Wages Tips Taxable Fringe Benefits Sick Pay Pensions and Annuities Gambling Winnings Unemployment Compensation Federal Payments Backup Withholding Estimated Tax for 2014Who Does Not Have To Pay Estimated Tax Who Must Pay Estimated Tax How To Figure Estimated Tax When To Pay Estimated Tax How To Figure Each Payment How To Pay Estimated Tax Credit for Withholding and Estimated Tax for 2013Withholding Estimated Tax Underpayment Penalty for 2013 What's New for 2014 Tax law changes for 2014. Completed 1040x example  When you figure how much income tax you want withheld from your pay and when you figure your estimated tax, consider tax law changes effective in 2014. Completed 1040x example For more information, see Publication 505. Completed 1040x example Reminders Estimated tax safe harbor for higher income taxpayers. Completed 1040x example  If your 2013 adjusted gross income was more than $150,000 ($75,000 if you are married filing a separate return), you must pay the smaller of 90% of your expected tax for 2014 or 110% of the tax shown on your 2013 return to avoid an estimated tax penalty. Completed 1040x example Introduction This chapter discusses how to pay your tax as you earn or receive income during the year. Completed 1040x example In general, the federal income tax is a pay-as-you-go tax. Completed 1040x example There are two ways to pay as you go. Completed 1040x example Withholding. Completed 1040x example If you are an employee, your employer probably withholds income tax from your pay. Completed 1040x example Tax also may be withheld from certain other income, such as pensions, bonuses, commissions, and gambling winnings. Completed 1040x example The amount withheld is paid to the IRS in your name. Completed 1040x example Estimated tax. Completed 1040x example If you do not pay your tax through withholding, or do not pay enough tax that way, you may have to pay estimated tax. Completed 1040x example People who are in business for themselves generally will have to pay their tax this way. Completed 1040x example Also, you may have to pay estimated tax if you receive income such as dividends, interest, capital gains, rent, and royalties. Completed 1040x example Estimated tax is used to pay not only income tax, but self-employment tax and alternative minimum tax as well. Completed 1040x example This chapter explains these methods. Completed 1040x example In addition, it also explains the following. Completed 1040x example Credit for withholding and estimated tax. Completed 1040x example When you file your 2013 income tax return, take credit for all the income tax withheld from your salary, wages, pensions, etc. Completed 1040x example , and for the estimated tax you paid for 2013. Completed 1040x example Also take credit for any excess social security or railroad retirement tax withheld (discussed in chapter 37). Completed 1040x example Underpayment penalty. Completed 1040x example If you did not pay enough tax during the year, either through withholding or by making estimated tax payments, you may have to pay a penalty. Completed 1040x example In most cases, the IRS can figure this penalty for you. Completed 1040x example See Underpayment Penalty for 2013 at the end of this chapter. Completed 1040x example Useful Items - You may want to see: Publication 505 Tax Withholding and Estimated Tax Form (and Instructions) W-4 Employee's Withholding Allowance Certificate W-4P Withholding Certificate for Pension or Annuity Payments W-4S Request for Federal Income Tax Withholding From Sick Pay W-4V Voluntary Withholding Request 1040-ES Estimated Tax for Individuals 2210 Underpayment of Estimated Tax by Individuals, Estates, and Trusts 2210-F Underpayment of Estimated Tax by Farmers and Fishermen Tax Withholding for 2014 This section discusses income tax withholding on: Salaries and wages, Tips, Taxable fringe benefits, Sick pay, Pensions and annuities, Gambling winnings, Unemployment compensation, and Certain federal payments. Completed 1040x example This section explains the rules for withholding tax from each of these types of income. Completed 1040x example This section also covers backup withholding on interest, dividends, and other payments. Completed 1040x example Salaries and Wages Income tax is withheld from the pay of most employees. Completed 1040x example Your pay includes your regular pay, bonuses, commissions, and vacation allowances. Completed 1040x example It also includes reimbursements and other expense allowances paid under a nonaccountable plan. Completed 1040x example See Supplemental Wages , later, for more information about reimbursements and allowances paid under a nonaccountable plan. Completed 1040x example If your income is low enough that you will not have to pay income tax for the year, you may be exempt from withholding. Completed 1040x example This is explained under Exemption From Withholding , later. Completed 1040x example You can ask your employer to withhold income tax from noncash wages and other wages not subject to withholding. Completed 1040x example If your employer does not agree to withhold tax, or if not enough is withheld, you may have to pay estimated tax, as discussed later under Estimated Tax for 2014 . Completed 1040x example Military retirees. Completed 1040x example   Military retirement pay is treated in the same manner as regular pay for income tax withholding purposes, even though it is treated as a pension or annuity for other tax purposes. Completed 1040x example Household workers. Completed 1040x example   If you are a household worker, you can ask your employer to withhold income tax from your pay. Completed 1040x example A household worker is an employee who performs household work in a private home, local college club, or local fraternity or sorority chapter. Completed 1040x example   Tax is withheld only if you want it withheld and your employer agrees to withhold it. Completed 1040x example If you do not have enough income tax withheld, you may have to pay estimated tax, as discussed later under Estimated Tax for 2014 . Completed 1040x example Farmworkers. Completed 1040x example   Generally, income tax is withheld from your cash wages for work on a farm unless your employer does both of these: Pays you cash wages of less than $150 during the year, and Has expenditures for agricultural labor totaling less than $2,500 during the year. Completed 1040x example Differential wage payments. Completed 1040x example    When employees are on leave from employment for military duty, some employers make up the difference between the military pay and civilian pay. Completed 1040x example Payments to an employee who is on active duty for a period of more than 30 days will be subject to income tax withholding, but not subject to social security or Medicare taxes. Completed 1040x example The wages and withholding will be reported on Form W-2, Wage and Tax Statement. Completed 1040x example   The credit employers can claim for differential wages paid to activated military reservists is scheduled to expire for wages paid after December 31, 2013. Completed 1040x example Determining Amount of Tax Withheld Using Form W-4 The amount of income tax your employer withholds from your regular pay depends on two things. Completed 1040x example The amount you earn in each payroll period. Completed 1040x example The information you give your employer on Form W-4. Completed 1040x example Form W-4 includes four types of information that your employer will use to figure your withholding. Completed 1040x example Whether to withhold at the single rate or at the lower married rate. Completed 1040x example How many withholding allowances you claim (each allowance reduces the amount withheld). Completed 1040x example Whether you want an additional amount withheld. Completed 1040x example Whether you are claiming an exemption from withholding in 2014. Completed 1040x example See Exemption From Withholding , later. Completed 1040x example Note. Completed 1040x example You must specify a filing status and a number of withholding allowances on Form W-4. Completed 1040x example You cannot specify only a dollar amount of withholding. Completed 1040x example New Job When you start a new job, you must fill out Form W-4 and give it to your employer. Completed 1040x example Your employer should have copies of the form. Completed 1040x example If you need to change the information later, you must fill out a new form. Completed 1040x example If you work only part of the year (for example, you start working after the beginning of the year), too much tax may be withheld. Completed 1040x example You may be able to avoid overwithholding if your employer agrees to use the part-year method. Completed 1040x example See Part-Year Method in chapter 1 of Publication 505 for more information. Completed 1040x example Employee also receiving pension income. Completed 1040x example   If you receive pension or annuity income and begin a new job, you will need to file Form W-4 with your new employer. Completed 1040x example However, you can choose to split your withholding allowances between your pension and job in any manner. Completed 1040x example Changing Your Withholding During the year changes may occur to your marital status, exemptions, adjustments, deductions, or credits you expect to claim on your tax return. Completed 1040x example When this happens, you may need to give your employer a new Form W-4 to change your withholding status or your number of allowances. Completed 1040x example If the changes reduce the number of allowances you are claiming or changes your marital status from married to single, you must give your employer a new Form W-4 within 10 days. Completed 1040x example Generally, you can submit a new Form W-4 whenever you wish to change the number of your withholding allowances for any other reason. Completed 1040x example Changing your withholding for 2015. Completed 1040x example   If events in 2014 will decrease the number of your withholding allowances for 2015, you must give your employer a new Form W-4 by December 1, 2014. Completed 1040x example If the event occurs in December 2014, submit a new Form W-4 within 10 days. Completed 1040x example Checking Your Withholding After you have given your employer a Form W-4, you can check to see whether the amount of tax withheld from your pay is too little or too much. Completed 1040x example If too much or too little tax is being withheld, you should give your employer a new Form W-4 to change your withholding. Completed 1040x example You should try to have your withholding match your actual tax liability. Completed 1040x example If not enough tax is withheld, you will owe tax at the end of the year and may have to pay interest and a penalty. Completed 1040x example If too much tax is withheld, you will lose the use of that money until you get your refund. Completed 1040x example Always check your withholding if there are personal or financial changes in your life or changes in the law that might change your tax liability. Completed 1040x example Note. Completed 1040x example You cannot give your employer a payment to cover withholding on salaries and wages for past pay periods or a payment for estimated tax. Completed 1040x example Completing Form W-4 and Worksheets Form W-4 has worksheets to help you figure how many withholding allowances you can claim. Completed 1040x example The worksheets are for your own records. Completed 1040x example Do not give them to your employer. Completed 1040x example Multiple jobs. Completed 1040x example   If you have income from more than one job at the same time, complete only one set of Form W-4 worksheets. Completed 1040x example Then split your allowances between the Forms W-4 for each job. Completed 1040x example You cannot claim the same allowances with more than one employer at the same time. Completed 1040x example You can claim all your allowances with one employer and none with the other(s), or divide them any other way. Completed 1040x example Married individuals. Completed 1040x example   If both you and your spouse are employed and expect to file a joint return, figure your withholding allowances using your combined income, adjustments, deductions, exemptions, and credits. Completed 1040x example Use only one set of worksheets. Completed 1040x example You can divide your total allowances any way, but you cannot claim an allowance that your spouse also claims. Completed 1040x example   If you and your spouse expect to file separate returns, figure your allowances using separate worksheets based on your own individual income, adjustments, deductions, exemptions, and credits. Completed 1040x example Alternative method of figuring withholding allowances. Completed 1040x example   You do not have to use the Form W-4 worksheets if you use a more accurate method of figuring the number of withholding allowances. Completed 1040x example For more information, see Alternative method of figuring withholding allowances under Completing Form W-4 and Worksheets in Publication 505, chapter 1. Completed 1040x example Personal Allowances Worksheet. Completed 1040x example   Use the Personal Allowances Worksheet on Form W-4 to figure your withholding allowances based on exemptions and any special allowances that apply. Completed 1040x example Deduction and Adjustments Worksheet. Completed 1040x example   Use the Deduction and Adjustments Worksheet on Form W-4 if you plan to itemize your deductions, claim certain credits, or claim adjustments to the income on your 2014 tax return and you want to reduce your withholding. Completed 1040x example Also, complete this worksheet when you have changes to these items to see if you need to change your withholding. Completed 1040x example Two-Earners/Multiple Jobs Worksheet. Completed 1040x example   You may need to complete the Two-Earners/Multiple Jobs Worksheet on Form W-4 if you have more than one job, a working spouse, or are also receiving a pension. Completed 1040x example Also, on this worksheet you can add any additional withholding necessary to cover any amount you expect to owe other than income tax, such as self-employment tax. Completed 1040x example Getting the Right Amount of Tax Withheld In most situations, the tax withheld from your pay will be close to the tax you figure on your return if you follow these two rules. Completed 1040x example You accurately complete all the Form W-4 worksheets that apply to you. Completed 1040x example You give your employer a new Form W-4 when changes occur. Completed 1040x example But because the worksheets and withholding methods do not account for all possible situations, you may not be getting the right amount withheld. Completed 1040x example This is most likely to happen in the following situations. Completed 1040x example You are married and both you and your spouse work. Completed 1040x example You have more than one job at a time. Completed 1040x example You have nonwage income, such as interest, dividends, alimony, unemployment compensation, or self-employment income. Completed 1040x example You will owe additional amounts with your return, such as self-employment tax. Completed 1040x example Your withholding is based on obsolete Form W-4 information for a substantial part of the year. Completed 1040x example Your earnings are more than the amount shown under Check your withholding in the instructions at the top of page 1 of Form W-4. Completed 1040x example You work only part of the year. Completed 1040x example You change the number of your withholding allowances during the year. Completed 1040x example Cumulative wage method. Completed 1040x example   If you change the number of your withholding allowances during the year, too much or too little tax may have been withheld for the period before you made the change. Completed 1040x example You may be able to compensate for this if your employer agrees to use the cumulative wage withholding method for the rest of the year. Completed 1040x example You must ask your employer in writing to use this method. Completed 1040x example   To be eligible, you must have been paid for the same kind of payroll period (weekly, biweekly, etc. Completed 1040x example ) since the beginning of the year. Completed 1040x example Publication 505 To make sure you are getting the right amount of tax withheld, get Publication 505. Completed 1040x example It will help you compare the total tax to be withheld during the year with the tax you can expect to figure on your return. Completed 1040x example It also will help you determine how much, if any, additional withholding is needed each payday to avoid owing tax when you file your return. Completed 1040x example If you do not have enough tax withheld, you may have to pay estimated tax, as explained under Estimated Tax for 2014 , later. Completed 1040x example You can use the IRS Withholding Calculator at www. Completed 1040x example irs. Completed 1040x example gov/Individuals, instead of Publication 505 or the worksheets included with Form W-4, to determine whether you need to have your withholding increased or decreased. Completed 1040x example Rules Your Employer Must Follow It may be helpful for you to know some of the withholding rules your employer must follow. Completed 1040x example These rules can affect how to fill out your Form W-4 and how to handle problems that may arise. Completed 1040x example New Form W-4. Completed 1040x example   When you start a new job, your employer should have you complete a Form W-4. Completed 1040x example Beginning with your first payday, your employer will use the information you give on the form to figure your withholding. Completed 1040x example   If you later fill out a new Form W-4, your employer can put it into effect as soon as possible. Completed 1040x example The deadline for putting it into effect is the start of the first payroll period ending 30 or more days after you turn it in. Completed 1040x example No Form W-4. Completed 1040x example   If you do not give your employer a completed Form W-4, your employer must withhold at the highest rate, as if you were single and claimed no withholding allowances. Completed 1040x example Repaying withheld tax. Completed 1040x example   If you find you are having too much tax withheld because you did not claim all the withholding allowances you are entitled to, you should give your employer a new Form W-4. Completed 1040x example Your employer cannot repay any of the tax previously withheld. Completed 1040x example Instead, claim the full amount withheld when you file your tax return. Completed 1040x example   However, if your employer has withheld more than the correct amount of tax for the Form W-4 you have in effect, you do not have to fill out a new Form W-4 to have your withholding lowered to the correct amount. Completed 1040x example Your employer can repay the amount that was withheld incorrectly. Completed 1040x example If you are not repaid, your Form W-2 will reflect the full amount actually withheld, which you would claim when you file your tax return. Completed 1040x example Exemption From Withholding If you claim exemption from withholding, your employer will not withhold federal income tax from your wages. Completed 1040x example The exemption applies only to income tax, not to social security or Medicare tax. Completed 1040x example You can claim exemption from withholding for 2014 only if both of the following situations apply. Completed 1040x example For 2013 you had a right to a refund of all federal income tax withheld because you had no tax liability. Completed 1040x example For 2014 you expect a refund of all federal income tax withheld because you expect to have no tax liability. Completed 1040x example Students. Completed 1040x example   If you are a student, you are not automatically exempt. Completed 1040x example See chapter 1 to find out if you must file a return. Completed 1040x example If you work only part time or only during the summer, you may qualify for exemption from withholding. Completed 1040x example Age 65 or older or blind. Completed 1040x example   If you are 65 or older or blind, use Worksheet 1-3 or 1-4 in chapter 1 of Publication 505, to help you decide if you qualify for exemption from withholding. Completed 1040x example Do not use either worksheet if you will itemize deductions, claim exemptions for dependents, or claim tax credits on your 2014 return. Completed 1040x example Instead, see Itemizing deductions or claiming exemptions or credits in chapter 1 of Publication 505. Completed 1040x example Claiming exemption from withholding. Completed 1040x example   To claim exemption, you must give your employer a Form W-4. Completed 1040x example Do not complete lines 5 and 6. Completed 1040x example Enter “Exempt” on line 7. Completed 1040x example   If you claim exemption, but later your situation changes so that you will have to pay income tax after all, you must file a new Form W-4 within 10 days after the change. Completed 1040x example If you claim exemption in 2014, but you expect to owe income tax for 2015, you must file a new Form W-4 by December 1, 2014. Completed 1040x example   Your claim of exempt status may be reviewed by the IRS. Completed 1040x example An exemption is good for only 1 year. Completed 1040x example   You must give your employer a new Form W-4 by February 15 each year to continue your exemption. Completed 1040x example Supplemental Wages Supplemental wages include bonuses, commissions, overtime pay, vacation allowances, certain sick pay, and expense allowances under certain plans. Completed 1040x example The payer can figure withholding on supplemental wages using the same method used for your regular wages. Completed 1040x example However, if these payments are identified separately from your regular wages, your employer or other payer of supplemental wages can withhold income tax from these wages at a flat rate. Completed 1040x example Expense allowances. Completed 1040x example   Reimbursements or other expense allowances paid by your employer under a nonaccountable plan are treated as supplemental wages. Completed 1040x example   Reimbursements or other expense allowances paid under an accountable plan that are more than your proven expenses are treated as paid under a nonaccountable plan if you do not return the excess payments within a reasonable period of time. Completed 1040x example   For more information about accountable and nonaccountable expense allowance plans, see Reimbursements in chapter 26. Completed 1040x example Penalties You may have to pay a penalty of $500 if both of the following apply. Completed 1040x example You make statements or claim withholding allowances on your Form W-4 that reduce the amount of tax withheld. Completed 1040x example You have no reasonable basis for those statements or allowances at the time you prepare your Form W-4. Completed 1040x example There is also a criminal penalty for willfully supplying false or fraudulent information on your Form W-4 or for willfully failing to supply information that would increase the amount withheld. Completed 1040x example The penalty upon conviction can be either a fine of up to $1,000 or imprisonment for up to 1 year, or both. Completed 1040x example These penalties will apply if you deliberately and knowingly falsify your Form W-4 in an attempt to reduce or eliminate the proper withholding of taxes. Completed 1040x example A simple error or an honest mistake will not result in one of these penalties. Completed 1040x example For example, a person who has tried to figure the number of withholding allowances correctly, but claims seven when the proper number is six, will not be charged a W-4 penalty. Completed 1040x example Tips The tips you receive while working on your job are considered part of your pay. Completed 1040x example You must include your tips on your tax return on the same line as your regular pay. Completed 1040x example However, tax is not withheld directly from tip income, as it is from your regular pay. Completed 1040x example Nevertheless, your employer will take into account the tips you report when figuring how much to withhold from your regular pay. Completed 1040x example See chapter 6 for information on reporting your tips to your employer. Completed 1040x example For more information on the withholding rules for tip income, see Publication 531, Reporting Tip Income. Completed 1040x example How employer figures amount to withhold. Completed 1040x example   The tips you report to your employer are counted as part of your income for the month you report them. Completed 1040x example Your employer can figure your withholding in either of two ways. Completed 1040x example By withholding at the regular rate on the sum of your pay plus your reported tips. Completed 1040x example By withholding at the regular rate on your pay plus a percentage of your reported tips. Completed 1040x example Not enough pay to cover taxes. Completed 1040x example   If your regular pay is not enough for your employer to withhold all the tax (including income tax and social security and Medicare taxes (or the equivalent railroad retirement tax)) due on your pay plus your tips, you can give your employer money to cover the shortage. Completed 1040x example See Giving your employer money for taxes in chapter 6. Completed 1040x example Allocated tips. Completed 1040x example   Your employer should not withhold income tax, Medicare tax, social security tax, or railroad retirement tax on any allocated tips. Completed 1040x example Withholding is based only on your pay plus your reported tips. Completed 1040x example Your employer should refund to you any incorrectly withheld tax. Completed 1040x example See Allocated Tips in chapter 6 for more information. Completed 1040x example Taxable Fringe Benefits The value of certain noncash fringe benefits you receive from your employer is considered part of your pay. Completed 1040x example Your employer generally must withhold income tax on these benefits from your regular pay. Completed 1040x example For information on fringe benefits, see Fringe Benefits under Employee Compensation in chapter 5. Completed 1040x example Although the value of your personal use of an employer-provided car, truck, or other highway motor vehicle is taxable, your employer can choose not to withhold income tax on that amount. Completed 1040x example Your employer must notify you if this choice is made. Completed 1040x example For more information on withholding on taxable fringe benefits, see chapter 1 of Publication 505. Completed 1040x example Sick Pay Sick pay is a payment to you to replace your regular wages while you are temporarily absent from work due to sickness or personal injury. Completed 1040x example To qualify as sick pay, it must be paid under a plan to which your employer is a party. Completed 1040x example If you receive sick pay from your employer or an agent of your employer, income tax must be withheld. Completed 1040x example An agent who does not pay regular wages to you may choose to withhold income tax at a flat rate. Completed 1040x example However, if you receive sick pay from a third party who is not acting as an agent of your employer, income tax will be withheld only if you choose to have it withheld. Completed 1040x example See Form W-4S , later. Completed 1040x example If you receive payments under a plan in which your employer does not participate (such as an accident or health plan where you paid all the premiums), the payments are not sick pay and usually are not taxable. Completed 1040x example Union agreements. Completed 1040x example   If you receive sick pay under a collective bargaining agreement between your union and your employer, the agreement may determine the amount of income tax withholding. Completed 1040x example See your union representative or your employer for more information. Completed 1040x example Form W-4S. Completed 1040x example   If you choose to have income tax withheld from sick pay paid by a third party, such as an insurance company, you must fill out Form W-4S. Completed 1040x example Its instructions contain a worksheet you can use to figure the amount you want withheld. Completed 1040x example They also explain restrictions that may apply. Completed 1040x example   Give the completed form to the payer of your sick pay. Completed 1040x example The payer must withhold according to your directions on the form. Completed 1040x example Estimated tax. Completed 1040x example   If you do not request withholding on Form W-4S, or if you do not have enough tax withheld, you may have to make estimated tax payments. Completed 1040x example If you do not pay enough tax, either through estimated tax or withholding, or a combination of both, you may have to pay a penalty. Completed 1040x example See Underpayment Penalty for 2013 at the end of this chapter. Completed 1040x example Pensions and Annuities Income tax usually will be withheld from your pension or annuity distributions unless you choose not to have it withheld. Completed 1040x example This rule applies to distributions from: A traditional individual retirement arrangement (IRA); A life insurance company under an endowment, annuity, or life insurance contract; A pension, annuity, or profit-sharing plan; A stock bonus plan; and Any other plan that defers the time you receive compensation. Completed 1040x example The amount withheld depends on whether you receive payments spread out over more than 1 year (periodic payments), within 1 year (nonperiodic payments), or as an eligible rollover distribution (ERD). Completed 1040x example Income tax withholding from an ERD is mandatory. Completed 1040x example More information. Completed 1040x example   For more information on taxation of annuities and distributions (including ERDs) from qualified retirement plans, see chapter 10. Completed 1040x example For information on IRAs, see chapter 17. Completed 1040x example For more information on withholding on pensions and annuities, including a discussion of Form W-4P, see Pensions and Annuities in chapter 1 of Publication 505. Completed 1040x example Gambling Winnings Income tax is withheld at a flat 25% rate from certain kinds of gambling winnings. Completed 1040x example Gambling winnings of more than $5,000 from the following sources are subject to income tax withholding. Completed 1040x example Any sweepstakes; wagering pool, including payments made to winners of poker tournaments; or lottery. Completed 1040x example Any other wager, if the proceeds are at least 300 times the amount of the bet. Completed 1040x example It does not matter whether your winnings are paid in cash, in property, or as an annuity. Completed 1040x example Winnings not paid in cash are taken into account at their fair market value. Completed 1040x example Exception. Completed 1040x example   Gambling winnings from bingo, keno, and slot machines generally are not subject to income tax withholding. Completed 1040x example However, you may need to provide the payer with a social security number to avoid withholding. Completed 1040x example See Backup withholding on gambling winnings in chapter 1 of Publication 505. Completed 1040x example If you receive gambling winnings not subject to withholding, you may need to pay estimated tax. Completed 1040x example See Estimated Tax for 2014 , later. Completed 1040x example If you do not pay enough tax, either through withholding or estimated tax, or a combination of both, you may have to pay a penalty. Completed 1040x example See Underpayment Penalty for 2013 at the end of this chapter. Completed 1040x example Form W-2G. Completed 1040x example   If a payer withholds income tax from your gambling winnings, you should receive a Form W-2G, Certain Gambling Winnings, showing the amount you won and the amount withheld. Completed 1040x example Report the tax withheld on line 62 of Form 1040. Completed 1040x example Unemployment Compensation You can choose to have income tax withheld from unemployment compensation. Completed 1040x example To make this choice, fill out Form W-4V (or a similar form provided by the payer) and give it to the payer. Completed 1040x example All unemployment compensation is taxable. Completed 1040x example So, if you do not have income tax withheld, you may have to pay estimated tax. Completed 1040x example See Estimated Tax for 2014 , later. Completed 1040x example If you do not pay enough tax, either through withholding or estimated tax, or a combination of both, you may have to pay a penalty. Completed 1040x example For information, see Underpayment Penalty for 2013 at the end of this chapter. Completed 1040x example Federal Payments You can choose to have income tax withheld from certain federal payments you receive. Completed 1040x example These payments are: Social security benefits, Tier 1 railroad retirement benefits, Commodity credit corporation loans you choose to include in your gross income, Payments under the Agricultural Act of 1949 (7 U. Completed 1040x example S. Completed 1040x example C. Completed 1040x example 1421 et. Completed 1040x example seq. Completed 1040x example ), as amended, or title II of the Disaster Assistance Act of 1988, that are treated as insurance proceeds and that you receive because: Your crops were destroyed or damaged by drought, flood, or any other natural disaster, or You were unable to plant crops because of a natural disaster described in (a), and Any other payment under Federal law as determined by the Secretary. Completed 1040x example To make this choice, fill out Form W-4V (or a similar form provided by the payer) and give it to the payer. Completed 1040x example If you do not choose to have income tax withheld, you may have to pay estimated tax. Completed 1040x example See Estimated Tax for 2014 , later. Completed 1040x example If you do not pay enough tax, either through withholding or estimated tax, or a combination of both, you may have to pay a penalty. Completed 1040x example For information, see Underpayment Penalty for 2013 at the end of this chapter. Completed 1040x example More information. Completed 1040x example   For more information about the tax treatment of social security and railroad retirement benefits, see chapter 11. Completed 1040x example Get Publication 225, Farmer's Tax Guide, for information about the tax treatment of commodity credit corporation loans or crop disaster payments. Completed 1040x example Backup Withholding Banks or other businesses that pay you certain kinds of income must file an information return (Form 1099) with the IRS. Completed 1040x example The information return shows how much you were paid during the year. Completed 1040x example It also includes your name and taxpayer identification number (TIN). Completed 1040x example TINs are explained in chapter 1 under Social Security Number (SSN) . Completed 1040x example These payments generally are not subject to withholding. Completed 1040x example However, “backup” withholding is required in certain situations. Completed 1040x example Backup withholding can apply to most kinds of payments that are reported on Form 1099. Completed 1040x example The payer must withhold at a flat 28% rate in the following situations. Completed 1040x example You do not give the payer your TIN in the required manner. Completed 1040x example The IRS notifies the payer that the TIN you gave is incorrect. Completed 1040x example You are required, but fail, to certify that you are not subject to backup withholding. Completed 1040x example The IRS notifies the payer to start withholding on interest or dividends because you have underreported interest or dividends on your income tax return. Completed 1040x example The IRS will do this only after it has mailed you four notices over at least a 210-day period. Completed 1040x example See Backup Withholding in chapter 1 of Publication 505 for more information. Completed 1040x example Penalties. Completed 1040x example   There are civil and criminal penalties for giving false information to avoid backup withholding. Completed 1040x example The civil penalty is $500. Completed 1040x example The criminal penalty, upon conviction, is a fine of up to $1,000 or imprisonment of up to 1 year, or both. Completed 1040x example Estimated Tax for 2014 Estimated tax is the method used to pay tax on income that is not subject to withholding. Completed 1040x example This includes income from self-employment, interest, dividends, alimony, rent, gains from the sale of assets, prizes, and awards. Completed 1040x example You also may have to pay estimated tax if the amount of income tax being withheld from your salary, pension, or other income is not enough. Completed 1040x example Estimated tax is used to pay both income tax and self-employment tax, as well as other taxes and amounts reported on your tax return. Completed 1040x example If you do not pay enough tax, either through withholding or estimated tax, or a combination of both, you may have to pay a penalty. Completed 1040x example If you do not pay enough by the due date of each payment period (see When To Pay Estimated Tax , later), you may be charged a penalty even if you are due a refund when you file your tax return. Completed 1040x example For information on when the penalty applies, see Underpayment Penalty for 2013 at the end of this chapter. Completed 1040x example Who Does Not Have To Pay Estimated Tax If you receive salaries or wages, you can avoid having to pay estimated tax by asking your employer to take more tax out of your earnings. Completed 1040x example To do this, give a new Form W-4 to your employer. Completed 1040x example See chapter 1 of Publication 505. Completed 1040x example Estimated tax not required. Completed 1040x example   You do not have to pay estimated tax for 2014 if you meet all three of the following conditions. Completed 1040x example You had no tax liability for 2013. Completed 1040x example You were a U. Completed 1040x example S. Completed 1040x example citizen or resident alien for the whole year. Completed 1040x example Your 2013 tax year covered a 12-month period. Completed 1040x example   You had no tax liability for 2013 if your total tax was zero or you did not have to file an income tax return. Completed 1040x example For the definition of “total tax” for 2013, see Publication 505, chapter 2. Completed 1040x example Who Must Pay Estimated Tax If you owe additional tax for 2013, you may have to pay estimated tax for 2014. Completed 1040x example You can use the following general rule as a guide during the year to see if you will have enough withholding, or if you should increase your withholding or make estimated tax payments. Completed 1040x example General rule. Completed 1040x example   In most cases, you must pay estimated tax for 2014 if both of the following apply. Completed 1040x example You expect to owe at least $1,000 in tax for 2014, after subtracting your withholding and refundable credits. Completed 1040x example You expect your withholding plus your refundable credits to be less than the smaller of: 90% of the tax to be shown on your 2014 tax return, or 100% of the tax shown on your 2013 tax return (but see Special rules for farmers, fishermen, and higher income taxpayers, later). Completed 1040x example Your 2013 tax return must cover all 12 months. Completed 1040x example    If the result from using the general rule above suggests that you will not have enough withholding, complete the 2014 Estimated Tax Worksheet in Publication 505 for a more accurate calculation. Completed 1040x example Special rules for farmers, fishermen, and higher income taxpayers. Completed 1040x example   If at least two-thirds of your gross income for tax year 2013 or 2014 is from farming or fishing, substitute 662/3% for 90% in (2a) under the General rule, earlier. Completed 1040x example If your AGI for 2013 was more than $150,000 ($75,000 if your filing status for 2014 is married filing a separate return), substitute 110% for 100% in (2b) under General rule , earlier. Completed 1040x example See Figure 4-A and Publication 505, chapter 2 for more information. Completed 1040x example Figure 4-A. Completed 1040x example Do You Have To Pay Estimated Tax? Please click here for the text description of the image. Completed 1040x example Figure 4-A Do You Have To Pay Estimated Tax? Aliens. Completed 1040x example   Resident and nonresident aliens also may have to pay estimated tax. Completed 1040x example Resident aliens should follow the rules in this chapter unless noted otherwise. Completed 1040x example Nonresident aliens should get Form 1040-ES (NR), U. Completed 1040x example S. Completed 1040x example Estimated Tax for Nonresident Alien Individuals. Completed 1040x example   You are an alien if you are not a citizen or national of the United States. Completed 1040x example You are a resident alien if you either have a green card or meet the substantial presence test. Completed 1040x example For more information about the substantial presence test, see Publication 519, U. Completed 1040x example S. Completed 1040x example Tax Guide for Aliens. Completed 1040x example Married taxpayers. Completed 1040x example   If you qualify to make joint estimated tax payments, apply the rules discussed here to your joint estimated income. Completed 1040x example   You and your spouse can make joint estimated tax payments even if you are not living together. Completed 1040x example   However, you and your spouse cannot make joint estimated tax payments if:  You are legally separated under a decree of divorce or separate maintenance, You and your spouse have different tax years, or Either spouse is a nonresident alien (unless that spouse elected to be treated as a resident alien for tax purposes (see chapter 1 of Publication 519)). Completed 1040x example   If you do not qualify to make joint estimated tax payments, apply these rules to your separate estimated income. Completed 1040x example Making joint or separate estimated tax payments will not affect your choice of filing a joint tax return or separate returns for 2014. Completed 1040x example 2013 separate returns and 2014 joint return. Completed 1040x example   If you plan to file a joint return with your spouse for 2014, but you filed separate returns for 2013, your 2013 tax is the total of the tax shown on your separate returns. Completed 1040x example You filed a separate return if you filed as single, head of household, or married filing separately. Completed 1040x example 2013 joint return and 2014 separate returns. Completed 1040x example   If you plan to file a separate return for 2014 but you filed a joint return for 2013, your 2013 tax is your share of the tax on the joint return. Completed 1040x example You file a separate return if you file as single, head of household, or married filing separately. Completed 1040x example   To figure your share of the tax on the joint return, first figure the tax both you and your spouse would have paid had you filed separate returns for 2013 using the same filing status as for 2014. Completed 1040x example Then multiply the tax on the joint return by the following fraction. Completed 1040x example     The tax you would have paid had you filed a separate return   The total tax you and your spouse would have paid had you filed separate returns Example. Completed 1040x example Joe and Heather filed a joint return for 2013 showing taxable income of $48,500 and a tax of $6,386. Completed 1040x example Of the $48,500 taxable income, $40,100 was Joe's and the rest was Heather's. Completed 1040x example For 2014, they plan to file married filing separately. Completed 1040x example Joe figures his share of the tax on the 2013 joint return as follows. Completed 1040x example   Tax on $40,100 based on a separate return $5,960     Tax on $8,400 based on a separate return 843     Total $6,803     Joe's percentage of total ($5,960 ÷ $6,803) 87. Completed 1040x example 6%     Joe's share of tax on joint return  ($6,386 × 87. Completed 1040x example 6%) $5,594   How To Figure Estimated Tax To figure your estimated tax, you must figure your expected adjusted gross income (AGI), taxable income, taxes, deductions, and credits for the year. Completed 1040x example When figuring your 2014 estimated tax, it may be helpful to use your income, deductions, and credits for 2013 as a starting point. Completed 1040x example Use your 2013 federal tax return as a guide. Completed 1040x example You can use Form 1040-ES and Publication 505 to figure your estimated tax. Completed 1040x example Nonresident aliens use Form 1040-ES (NR) and Publication 505 to figure estimated tax (see chapter 8 of Publication 519 for more information). Completed 1040x example You must make adjustments both for changes in your own situation and for recent changes in the tax law. Completed 1040x example For a discussion of these changes, visit IRS. Completed 1040x example gov. Completed 1040x example For more complete information on how to figure your estimated tax for 2014, see chapter 2 of Publication 505. Completed 1040x example When To Pay Estimated Tax For estimated tax purposes, the tax year is divided into four payment periods. Completed 1040x example Each period has a specific payment due date. Completed 1040x example If you do not pay enough tax by the due date of each payment period, you may be charged a penalty even if you are due a refund when you file your income tax return. Completed 1040x example The payment periods and due dates for estimated tax payments are shown next. Completed 1040x example   For the period: Due date:*     Jan. Completed 1040x example 1 – March 31 April 15     April 1 – May 31 June 16     June 1 – August 31 Sept. Completed 1040x example 15     Sept. Completed 1040x example 1– Dec. Completed 1040x example 31 Jan. Completed 1040x example 15, next year     *See Saturday, Sunday, holiday rule and January payment . Completed 1040x example Saturday, Sunday, holiday rule. Completed 1040x example   If the due date for an estimated tax payment falls on a Saturday, Sunday, or legal holiday, the payment will be on time if you make it on the next day that is not a Saturday, Sunday, or legal holiday. Completed 1040x example January payment. Completed 1040x example   If you file your 2014 Form 1040 or Form 1040A by January 31, 2015, and pay the rest of the tax you owe, you do not need to make the payment due on January 15, 2015. Completed 1040x example Fiscal year taxpayers. Completed 1040x example   If your tax year does not start on January 1, see the Form 1040-ES instructions for your payment due dates. Completed 1040x example When To Start You do not have to make estimated tax payments until you have income on which you will owe income tax. Completed 1040x example If you have income subject to estimated tax during the first payment period, you must make your first payment by the due date for the first payment period. Completed 1040x example You can pay all your estimated tax at that time, or you can pay it in installments. Completed 1040x example If you choose to pay in installments, make your first payment by the due date for the first payment period. Completed 1040x example Make your remaining installment payments by the due dates for the later periods. Completed 1040x example No income subject to estimated tax during first period. Completed 1040x example    If you do not have income subject to estimated tax until a later payment period, you must make your first payment by the due date for that period. Completed 1040x example You can pay your entire estimated tax by the due date for that period or you can pay it in installments by the due date for that period and the due dates for the remaining periods. Completed 1040x example The following chart shows when to make installment payments. Completed 1040x example If you first have income on which you must pay estimated tax: Make a payment  by:* Make later installments by:* Before April 1 April 15 June 16 Sept. Completed 1040x example 15 Jan. Completed 1040x example 15 next year April 1–May 31 June 16 Sept. Completed 1040x example 15 Jan. Completed 1040x example 15 next year June 1–Aug. Completed 1040x example 31 Sept. Completed 1040x example 15 Jan. Completed 1040x example 15 next year After Aug. Completed 1040x example 31 Jan. Completed 1040x example 15 next year (None) *See Saturday, Sunday, holiday rule and January payment . Completed 1040x example How much to pay to avoid a penalty. Completed 1040x example   To determine how much you should pay by each payment due date, see How To Figure Each Payment, next. Completed 1040x example How To Figure Each Payment You should pay enough estimated tax by the due date of each payment period to avoid a penalty for that period. Completed 1040x example You can figure your required payment for each period by using either the regular installment method or the annualized income installment method. Completed 1040x example These methods are described in chapter 2 of Publication 505. Completed 1040x example If you do not pay enough during each payment period, you may be charged a penalty even if you are due a refund when you file your tax return. Completed 1040x example If the earlier discussion of No income subject to estimated tax during first period or the later discussion of Change in estimated tax applies to you, you may benefit from reading Annualized Income Installment Method in chapter 2 of Publication 505 for information on how to avoid a penalty. Completed 1040x example Underpayment penalty. Completed 1040x example   Under the regular installment method, if your estimated tax payment for any period is less than one-fourth of your estimated tax, you may be charged a penalty for underpayment of estimated tax for that period when you file your tax return. Completed 1040x example Under the annualized income installment method, your estimated tax payments vary with your income, but the amount required must be paid each period. Completed 1040x example See chapter 4 of Publication 505 for more information. Completed 1040x example Change in estimated tax. Completed 1040x example   After you make an estimated tax payment, changes in your income, adjustments, deductions, credits, or exemptions may make it necessary for you to refigure your estimated tax. Completed 1040x example Pay the unpaid balance of your amended estimated tax by the next payment due date after the change or in installments by that date and the due dates for the remaining payment periods. Completed 1040x example Estimated Tax Payments Not Required You do not have to pay estimated tax if your withholding in each payment period is at least as much as: One-fourth of your required annual payment, or Your required annualized income installment for that period. Completed 1040x example You also do not have to pay estimated tax if you will pay enough through withholding to keep the amount you owe with your return under $1,000. Completed 1040x example How To Pay Estimated Tax There are several ways to pay estimated tax. Completed 1040x example Credit an overpayment on your 2013 return to your 2014 estimated tax. Completed 1040x example Pay by direct transfer from your bank account, or pay by credit or debit card using a pay-by-phone system or the Internet. Completed 1040x example Send in your payment (check or money order) with a payment voucher from Form 1040-ES. Completed 1040x example Credit an Overpayment If you show an overpayment of tax after completing your Form 1040 or Form 1040A for 2013, you can apply part or all of it to your estimated tax for 2014. Completed 1040x example On line 75 of Form 1040, or line 44 of Form 1040A, enter the amount you want credited to your estimated tax rather than refunded. Completed 1040x example Take the amount you have credited into account when figuring your estimated tax payments. Completed 1040x example You cannot have any of the amount you credited to your estimated tax refunded to you until you file your tax return for the following year. Completed 1040x example You also cannot use that overpayment in any other way. Completed 1040x example Pay Online Paying online is convenient and secure and helps make sure we get your payments on time. Completed 1040x example You can pay using either of the following electronic payment methods. Completed 1040x example Direct transfer from your bank account. Completed 1040x example Credit or debit card. Completed 1040x example To pay your taxes online or for more information, go to www. Completed 1040x example irs. Completed 1040x example gov/e-pay. Completed 1040x example Pay by Phone Paying by phone is another safe and secure method of paying electronically. Completed 1040x example Use one of the following methods. Completed 1040x example Direct transfer from your bank account. Completed 1040x example Credit or debit card. Completed 1040x example To pay by direct transfer from your bank account, call 1-800-555-4477 (English), 1-800-244-4829 (Espanol). Completed 1040x example People who are deaf, hard of hearing, or have a speech disability and who have access to TTY/TDD can call 1-800-733-4829. Completed 1040x example To pay using a credit or debit card, you can call one of the following service providers. Completed 1040x example There is a convenience fee charged by these providers that varies by provider, card type, and payment amount. Completed 1040x example WorldPay 1-888-9-PAY-TAXTM(1-888-972-9829) www. Completed 1040x example payUSAtax. Completed 1040x example com Official Payments Corporation 1-888-UPAY-TAXTM (1-888-872-9829) www. Completed 1040x example officialpayments. Completed 1040x example com Link2Gov Corporation 1-888-PAY-1040TM (1-888-729-1040) www. Completed 1040x example PAY1040. Completed 1040x example com For the latest details on how to pay by phone, go to www. Completed 1040x example irs. Completed 1040x example gov/e-pay. Completed 1040x example Pay by Check or Money Order Using the Estimated Tax Payment Voucher Each payment of estimated tax by check or money order must be accompanied by a payment voucher from Form 1040-ES. Completed 1040x example During 2013, if you: made at least one estimated tax payment but not by electronic means, did not use software or a paid preparer to prepare or file your return,  then you should receive a copy of the 2014 Form 1040-ES/V. Completed 1040x example The enclosed payment vouchers will be preprinted with your name, address, and social security number. Completed 1040x example Using the preprinted vouchers will speed processing, reduce the chance of error, and help save processing costs. Completed 1040x example Use the window envelopes that came with your Form 1040-ES package. Completed 1040x example If you use your own envelopes, make sure you mail your payment vouchers to the address shown in the Form 1040-ES instructions for the place where you live. Completed 1040x example Note. Completed 1040x example These criteria can change without notice. Completed 1040x example If you do not receive a Form 1040-ES/V package and you are required to make an estimated tax payment, you should go to www. Completed 1040x example irs. Completed 1040x example gov and print a copy of Form 1040-ES which includes four blank payment vouchers. Completed 1040x example Complete one of these and make your payment timely to avoid penalties for paying late. Completed 1040x example Do not use the address shown in the Form 1040 or Form 1040A instructions for your estimated tax payments. Completed 1040x example If you did not pay estimated tax last year, you can order Form 1040-ES from the IRS (see inside back cover of this publication) or download it from IRS. Completed 1040x example gov. Completed 1040x example Follow the instructions to make sure you use the vouchers correctly. Completed 1040x example Joint estimated tax payments. Completed 1040x example   If you file a joint return and are making joint estimated tax payments, enter the names and social security numbers on the payment voucher in the same order as they will appear on the joint return. Completed 1040x example Change of address. Completed 1040x example   You must notify the IRS if you are making estimated tax payments and you changed your address during the year. Completed 1040x example Complete Form 8822, Change of Address, and mail it to the address shown in the instructions for that form. Completed 1040x example Credit for Withholding and Estimated Tax for 2013 When you file your 2013 income tax return, take credit for all the income tax and excess social security or railroad retirement tax withheld from your salary, wages, pensions, etc. Completed 1040x example Also take credit for the estimated tax you paid for 2013. Completed 1040x example These credits are subtracted from your total tax. Completed 1040x example Because these credits are refundable, you should file a return and claim these credits, even if you do not owe tax. Completed 1040x example Two or more employers. Completed 1040x example   If you had two or more employers in 2013 and were paid wages of more than $113,700, too much social security or tier 1 railroad retirement tax may have been withheld from your pay. Completed 1040x example You may be able to claim the excess as a credit against your income tax when you file your return. Completed 1040x example See Credit for Excess Social Security Tax or Railroad Retirement Tax Withheld in chapter 37. Completed 1040x example Withholding If you had income tax withheld during 2013, you should be sent a statement by January 31, 2014, showing your income and the tax withheld. Completed 1040x example Depending on the source of your income, you should receive: Form W-2, Wage and Tax Statement, Form W-2G, Certain Gambling Winnings, or A form in the 1099 series. Completed 1040x example Forms W-2 and W-2G. Completed 1040x example   If you file a paper return, always file Form W-2 with your income tax return. Completed 1040x example File Form W-2G with your return only if it shows any federal income tax withheld from your winnings. Completed 1040x example   You should get at least two copies of each form. Completed 1040x example If you file a paper return, attach one copy to the front of your federal income tax return. Completed 1040x example Keep one copy for your records. Completed 1040x example You also should receive copies to file with your state and local returns. Completed 1040x example Form W-2 Your employer is required to provide or send Form W-2 to you no later than January 31, 2014. Completed 1040x example You should receive a separate Form W-2 from each employer you worked for. Completed 1040x example If you stopped working before the end of 2013, your employer could have given you your Form W-2 at any time after you stopped working. Completed 1040x example However, your employer must provide or send it to you by January 31, 2014. Completed 1040x example If you ask for the form, your employer must send it to you within 30 days after receiving your written request or within 30 days after your final wage payment, whichever is later. Completed 1040x example If you have not received your Form W-2 by January 31, you should ask your employer for it. Completed 1040x example If you do not receive it by February 15, call the IRS. Completed 1040x example Form W-2 shows your total pay and other compensation and the income tax, social security tax, and Medicare tax that was withheld during the year. Completed 1040x example Include the federal income tax withheld (as shown in box 2 of Form W-2) on: Line 62 if you file Form 1040, Line 36 if you file Form 1040A, or Line 7 if you file Form 1040EZ. Completed 1040x example In addition, Form W-2 is used to report any taxable sick pay you received and any income tax withheld from your sick pay. Completed 1040x example Form W-2G If you had gambling winnings in 2013, the payer may have withheld income tax. Completed 1040x example If tax was withheld, the payer will give you a Form W-2G showing the amount you won and the amount of tax withheld. Completed 1040x example Report the amounts you won on line 21 of Form 1040. Completed 1040x example Take credit for the tax withheld on line 62 of Form 1040. Completed 1040x example If you had gambling winnings, you must use Form 1040; you cannot use Form 1040A or Form 1040EZ. Completed 1040x example The 1099 Series Most forms in the 1099 series are not filed with your return. Completed 1040x example These forms should be furnished to you by January 31, 2014 (or, for Forms 1099-B, 1099-S, and certain Forms 1099-MISC, by February 15, 2014). Completed 1040x example Unless instructed to file any of these forms with your return, keep them for your records. Completed 1040x example There are several different forms in this series, including: Form 1099-B, Proceeds From Broker and Barter Exchange Transactions; Form 1099-DIV, Dividends and Distributions; Form 1099-G, Certain Government Payments; Form 1099-INT, Interest Income; Form 1099-K, Payment Card and Third Party Network Transactions; Form 1099-MISC, Miscellaneous Income; Form 1099-OID, Original Issue Discount; Form 1099-PATR, Taxable Distributions Received from Cooperatives; Form 1099-Q, Payments From Qualified Education Programs; Form 1099-R, Distributions From Pensions, Annuities, Retirement or Profit-Sharing Plans, IRAs, Insurance Contracts, etc. Completed 1040x example ; Form 1099-S, Proceeds From Real Estate Transactions; Form RRB-1099, Payments by the Railroad Retirement Board. Completed 1040x example If you received the types of income reported on some forms in the 1099 series, you may not be able to use Form 1040A or Form 1040EZ. Completed 1040x example See the instructions to these forms for details. Completed 1040x example Form 1099-R. Completed 1040x example   Attach Form 1099-R to your paper return if box 4 shows federal income tax withheld. Completed 1040x example Include the amount withheld in the total on line 62 of Form 1040 or line 36 of Form 1040A. Completed 1040x example You cannot use Form 1040EZ if you received payments reported on Form 1099-R. Completed 1040x example Backup withholding. Completed 1040x example   If you were subject to backup withholding on income you received during 2013, include the amount withheld, as shown on your Form 1099, in the total on line 62 of Form 1040, line 36 of Form 1040A, or line 7 of Form 1040EZ. Completed 1040x example Form Not Correct If you receive a form with incorrect information on it, you should ask the payer for a corrected form. Completed 1040x example Call the telephone number or write to the address given for the payer on the form. Completed 1040x example The corrected Form W-2G or Form 1099 you receive will have an “X” in the “CORRECTED” box at the top of the form. Completed 1040x example A special form, Form W-2c, Corrected Wage and Tax Statement, is used to correct a Form W-2. Completed 1040x example In certain situations, you will receive two forms in place of the original incorrect form. Completed 1040x example This will happen when your taxpayer identification number is wrong or missing, your name and address are wrong, or you received the wrong type of form (for example, a Form 1099-DIV instead of a Form 1099-INT). Completed 1040x example One new form you receive will be the same incorrect form or have the same incorrect information, but all money amounts will be zero. Completed 1040x example This form will have an “X” in the “CORRECTED” box at the top of the form. Completed 1040x example The second new form should have all the correct information, prepared as though it is the original (the “CORRECTED” box will not be checked). Completed 1040x example Form Received After Filing If you file your return and you later receive a form for income that you did not include on your return, you should report the income and take credit for any income tax withheld by filing Form 1040X, Amended U. Completed 1040x example S. Completed 1040x example Individual Income Tax Return. Completed 1040x example Separate Returns If you are married but file a separate return, you can take credit only for the tax withheld from your own income. Completed 1040x example Do not include any amount withheld from your spouse's income. Completed 1040x example However, different rules may apply if you live in a community property state. Completed 1040x example Community property states are listed in chapter 2. Completed 1040x example For more information on these rules, and some exceptions, see Publication 555, Community Property. Completed 1040x example Fiscal Years If you file your tax return on the basis of a fiscal year (a 12-month period ending on the last day of any month except December), you must follow special rules to determine your credit for federal income tax withholding. Completed 1040x example For a discussion of how to take credit for withholding on a fiscal year return, see Fiscal Years (FY) in chapter 3 of Publication 505. Completed 1040x example Estimated Tax Take credit for all your estimated tax payments for 2013 on line 63 of Form 1040 or line 37 of Form 1040A. Completed 1040x example Include any overpayment from 2012 that you had credited to your 2013 estimated tax. Completed 1040x example You must use Form 1040 or Form 1040A if you paid estimated tax. Completed 1040x example You cannot use Form 1040EZ. Completed 1040x example Name changed. Completed 1040x example   If you changed your name, and you made estimated tax payments using your old name, attach a brief statement to the front of your paper tax return indicating: When you made the payments, The amount of each payment, Your name when you made the payments, and Your social security number. Completed 1040x example The statement should cover payments you made jointly with your spouse as well as any you made separately. Completed 1040x example   Be sure to report the change to the Social Security Administration. Completed 1040x example This prevents delays in processing your return and issuing any refunds. Completed 1040x example Separate Returns If you and your spouse made separate estimated tax payments for 2013 and you file separate returns, you can take credit only for your own payments. Completed 1040x example If you made joint estimated tax payments, you must decide how to divide the payments between your returns. Completed 1040x example One of you can claim all of the estimated tax paid and the other none, or you can divide it in any other way you agree on. Completed 1040x example If you cannot agree, you must divide the payments in proportion to each spouse's individual tax as shown on your separate returns for 2013. Completed 1040x example Divorced Taxpayers If you made joint estimated tax payments for 2013, and you were divorced during the year, either you or your former spouse can claim all of the joint payments, or you each can claim part of them. Completed 1040x example If you cannot agree on how to divide the payments, you must divide them in proportion to each spouse's individual tax as shown on your separate returns for 2013. Completed 1040x example If you claim any of the joint payments on your tax return, enter your former spouse's social security number (SSN) in the space provided on the front of Form 1040 or Form 1040A. Completed 1040x example If you divorced and remarried in 2013, enter your present spouse's SSN in that space and write your former spouse's SSN, followed by “DIV,” to the left of Form 1040, line 63, or Form 1040A, line 37. Completed 1040x example Underpayment Penalty for 2013 If you did not pay enough tax, either through withholding or by making timely estimated tax payments, you will have an underpayment of estimated tax and you may have to pay a penalty. Completed 1040x example Generally, you will not have to pay a penalty for 2013 if any of the following apply. Completed 1040x example The total of your withholding and estimated tax payments was at least as much as your 2012 tax (or 110% of your 2012 tax if your AGI was more than $150,000, $75,000 if your 2013 filing status is married filing separately) and you paid all required estimated tax payments on time. Completed 1040x example The tax balance due on your 2013 return is no more than 10% of your total 2013 tax, and you paid all required estimated tax payments on time. Completed 1040x example Your total 2013 tax minus your withholding and refundable credits is less than $1,000. Completed 1040x example You did not have a tax liability for 2012 and your 2012 tax year was 12 months, or You did not have any withholding taxes and your current year tax less any household employment taxes is less than $1,000. Completed 1040x example See Publication 505, chapter 4, for a definition of “total tax” for 2012 and 2013. Completed 1040x example Farmers and fishermen. Completed 1040x example   Special rules apply if you are a farmer or fisherman. Completed 1040x example See Farmers and Fishermen in chapter 4 of Publication 505 for more information. Completed 1040x example IRS can figure the penalty for you. Completed 1040x example   If you think you owe the penalty but you do not want to figure it yourself when you file your tax return, you may not have to. Completed 1040x example Generally, the IRS will figure the penalty for you and send you a bill. Completed 1040x example However, if you think you are able to lower or eliminate your penalty, you must complete Form 2210 or Form 2210-F and attach it to your paper return. Completed 1040x example See chapter 4 of Publication 505. Completed 1040x example Prev  Up  Next   Home   More Online Publications
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Completed 1040x example 8. Completed 1040x example   Dividendos y Otras Distribuciones Table of Contents Recordatorio Introduction Useful Items - You may want to see: Información GeneralDividendos no declarados en el Formulario 1099-DIV. Completed 1040x example Cómo se le informa del impuesto retenido. Completed 1040x example Nominatarios. Completed 1040x example Dividendos OrdinariosDividendos Calificados Dividendos Utilizados para la Compra de más Acciones Fondos de Inversión del Mercado Monetario Distribuciones de Ganancias de CapitalAjuste a la base. Completed 1040x example Distribuciones que no son DividendosDistribuciones de Liquidación Distribuciones de Acciones y Derechos a Acciones Otras DistribucionesRequisito de declarar ciertos datos. Completed 1040x example Tratamiento del impuesto mínimo alternativo. Completed 1040x example Cómo Declarar el Ingreso de DividendosDeducción de los intereses de inversiones. Completed 1040x example Recordatorio Ingresos de fuentes en el extranjero. Completed 1040x example  Si es ciudadano de los Estados Unidos con ingresos por concepto de dividendos de fuentes fuera de los Estados Unidos (ingresos del extranjero), tiene que declarar todos estos ingresos en la declaración de impuestos a menos que sean ingresos exentos por las leyes de los EE. Completed 1040x example UU. Completed 1040x example Esto es cierto independientemente de si reside dentro o fuera de los EE. Completed 1040x example UU. Completed 1040x example y si recibe o no el Formulario 1099 de un pagador extranjero. Completed 1040x example Introduction Este capítulo explica el trato tributario que se le da a: Dividendos ordinarios, Distribuciones de ganancias de capital, Distribuciones que no sean dividendos y Otras distribuciones que pueda recibir de una sociedad anónima o de un fondo mutuo. Completed 1040x example Este capítulo también explica cómo se declara el ingreso de dividendos en su declaración de impuestos. Completed 1040x example Los dividendos son distribuciones de dinero, acciones u otras clases de bienes que le paga a usted una sociedad anónima o fondo mutuo. Completed 1040x example Puede recibir también dividendos a través de una sociedad colectiva, un caudal hereditario, un fideicomiso o una asociación a la que se le gravan impuestos como a una sociedad anónima. Completed 1040x example Sin embargo, algunas cantidades recibidas por usted y denominadas dividendos, son de hecho ingresos de intereses. Completed 1040x example Vea Dividendos que en realidad son intereses , bajo Intereses Sujetos a Impuestos, en el capítulo 7. Completed 1040x example La mayoría de las distribuciones se pagan en efectivo (o con cheque). Completed 1040x example No obstante, las distribuciones pueden consistir en más acciones, derechos de suscripción de acciones u otros bienes o servicios adicionales. Completed 1040x example Useful Items - You may want to see: Publicación 514 Foreign Tax Credit for Individuals (Crédito por impuestos del extranjero para personas físicas), en inglés 550 Investment Income and Expenses (Ingresos y gastos de inversiones), en inglés Formulario (e Instrucciones) Anexo B (Formulario 1040A o 1040) Interest and Ordinary Dividends (Intereses y dividendos ordinarios), en inglés Información General Esta sección explica las reglas generales sobre ingresos de dividendos. Completed 1040x example Impuesto sobre ingresos no derivados del trabajo de determinados hijos. Completed 1040x example   El impuesto sobre una parte del ingreso no derivado del trabajo recibido por un hijo en 2013 puede ser tributado a la tasa impositiva correspondiente de los padres. Completed 1040x example Si es así, tiene que completar el Formulario 8615, Tax for Certain Children Who Have Unearned Income (Impuestos para determinados hijos que tienen ingresos no derivados del trabajo), en inglés, y adjuntarlo a la declaración de impuestos del hijo. Completed 1040x example Si no es así, no se requiere el Formulario 8615 y los ingresos del menor están sujetos a la tasa impositiva que le corresponde. Completed 1040x example       Algunos padres o madres pueden optar por incluir los intereses y dividendos del hijo en la declaración de impuestos del padre o la madre si se cumplen ciertos requisitos. Completed 1040x example Si puede, utilice el Formulario 8814, Parents' Election To Report Child's Interest and Dividends (Elección del padre o de la madre de declarar los intereses y dividendos de un hijo), en inglés, para este propósito. Completed 1040x example   Si desea obtener más información sobre el impuesto sobre los ingresos no derivados del trabajo de un hijo y la elección de los padres, vea el capítulo 31. Completed 1040x example Beneficiario de un caudal hereditario o fideicomiso. Completed 1040x example    Los dividendos y otras distribuciones que reciba como beneficiario de un caudal hereditario o de un fideicomiso por lo general se consideran ingresos tributables. Completed 1040x example El fiduciario debería enviarle un Anexo K-1 (Formulario 1041), Beneficiary's Share of Income, Deductions, Credits, etc. Completed 1040x example (Parte del ingreso, deducciones, créditos, etc. Completed 1040x example , de un beneficiario), en inglés. Completed 1040x example Su copia del Anexo K-1 (Formulario 1041) e instrucciones le indicarán dónde debe declarar los ingresos en el Formulario 1040. Completed 1040x example Número de Seguro Social (SSN, por sus siglas en inglés) o número de identificación de contribuyente individual (ITIN por sus siglas en inglés). Completed 1040x example    Tiene que darle su nombre y número de Seguro Social (o su número de identificación de contribuyente individual (ITIN, por sus siglas en inglés)) a toda persona que esté obligada por la ley federal de impuestos a expedir una declaración, un informe u otro documento relacionado con usted. Completed 1040x example Esto incluye las entidades que pagan dividendos. Completed 1040x example Es posible que tenga que pagar una multa si no le proporciona su número de Seguro Social o su número de identificación de contribuyente individual (ITIN) a la entidad que paga los dividendos. Completed 1040x example Para obtener más información sobre los números de Seguro Social y los números de identificación de contribuyente individual, vea Número de Seguro Social en el capítulo 1. Completed 1040x example Retención adicional. Completed 1040x example   El ingreso de dividendos por lo general no está sujeto a la retención normal. Completed 1040x example Sin embargo, podría estar sujeto a la retención adicional de impuestos para asegurar que el impuesto sobre el ingreso sea recaudado sobre ese ingreso. Completed 1040x example Conforme a la retención adicional de impuestos, la entidad que paga los dividendos tiene que retener impuestos sobre los ingresos de la cantidad que le paga a usted, aplicándo la tasa de retención correspondiente. Completed 1040x example   También puede requerirse una retención adicional de impuestos si el IRS ha determinado que usted ha declarado una cantidad inferior de ingresos de intereses o dividendos de lo que dn verdad recibió. Completed 1040x example Para más información, vea Retención Adicional , en el capítulo 4. Completed 1040x example Certificado de acciones a nombre de dos o más personas. Completed 1040x example   Si dos o más personas tienen acciones de propiedad conjunta, propiedad en tenencia conyugal o propiedad en tenencia común, la parte de los dividendos de las acciones que le corresponde a cada persona está determinada por las leyes locales. Completed 1040x example Formulario 1099-DIV. Completed 1040x example   La mayoría de las sociedades anónimas y fondos mutuos usan el Formulario 1099-DIV, Dividends and Distributions (Dividendos y distribuciones), en inglés, para informarle de las distribuciones que recibió de ellas durante el año. Completed 1040x example Guarde este formulario con su documentación. Completed 1040x example No tiene que adjuntar el formulario a su declaración de impuestos. Completed 1040x example Dividendos no declarados en el Formulario 1099-DIV. Completed 1040x example   Aun si no recibe el Formulario 1099-DIV, tendrá que declarar todos sus ingresos de dividendos sujetos a impuestos. Completed 1040x example Por ejemplo, podría recibir acciones repartidas de dividendos de sociedades colectivas o de sociedades anónimas de tipo S. Completed 1040x example A usted se le informa de dichos dividendos en el Anexo K-1 (del Formulario 1065), Partner's Share of Income, Deductions, Credits, etc. Completed 1040x example (Parte de los ingresos, deducciones, créditos, etc. Completed 1040x example , correspondiente al socio), en inglés, y en el Anexo K-1 (del Formulario 1120S), Shareholder's Share of Income, Deductions, Credits, etc. Completed 1040x example (Parte de los ingresos, deducciones, créditos, etc. Completed 1040x example , correspondiente al accionista), en inglés. Completed 1040x example Cómo se le informa del impuesto retenido. Completed 1040x example   Si se le retienen impuestos sobre su ingreso de dividendos, el pagador tiene que darle un Formulario 1099-DIV que indica la cantidad retenida. Completed 1040x example Nominatarios. Completed 1040x example   Si alguien recibe distribuciones como nominatario suyo, esa persona le dará un Formulario 1099-DIV que indicará las distribuciones recibidas en nombre de usted. Completed 1040x example Formulario 1099-MISC. Completed 1040x example   A usted se le tiene que informar de ciertos pagos sustitutivos en lugar de dividendos o intereses exentos de impuestos que recibe de un agente corredor bursátil en su nombre en el Formulario 1099-MISC, Miscellaneous Income (Ingresos misceláneos), en inglés, o en un documento similar. Completed 1040x example Vea Reporting Substitute Payments (Cómo informar de pagos sustitutivos), bajo Short Sales (Ventas a corto al descubierto), en el capítulo 4 de la Publicación 550, en inglés, para más información sobre cómo informar de estos pagos. Completed 1040x example Cantidad incorrecta que aparece en un Formulario 1099. Completed 1040x example   Si recibe un Formulario 1099 que indica una cantidad incorrecta (u otra información incorrecta), debe pedirle a la persona que le dio el formulario que le envíe otro formulario corregido. Completed 1040x example En el nuevo Formulario 1099 que recibirá aparecerá la palabra “ Corrected ” (Corregido). Completed 1040x example Dividendos de acciones vendidas. Completed 1040x example   Si se venden o intercambian acciones, o si se enajenan de otra manera después de que se declare un dividendo pero antes de ser pagado, el dueño oficial (usualmente la persona a quien se le expide el cheque de dividendos) tiene que incluir el dividendo en sus ingresos. Completed 1040x example Dividendos recibidos en enero. Completed 1040x example   A usted se le considera que ha recibido un dividendo el 31 de diciembre si un fondo mutuo (u otra compañía de inversiones reglamentada) o una sociedad de inversión inmobiliaria (REIT, por sus siglas en inglés) declara un dividendo (incluyendo todo dividendo que produzca intereses exentos o una distribución de ganancias de capital) en octubre, noviembre o diciembre, pagadero a los accionistas oficiales en una fecha de uno de estos meses, pero que realmente paga el dividendo durante enero del próximo año calendario. Completed 1040x example Usted tiene que declarar el dividendo en el año en que fue declarado. Completed 1040x example Dividendos Ordinarios Los dividendos ordinarios (sujetos a impuestos) son la distribución más común hecha por una sociedad anónima o un fondo mutuo. Completed 1040x example Se pagan usando ingresos y ganancias y son considerados ingresos ordinarios para usted. Completed 1040x example Esto significa que no son ganancias de capital. Completed 1040x example Puede suponer que todo dividendo que reciba de acciones comunes o preferentes es un dividendo ordinario a menos que la sociedad anónima o el fondo mutuo que efectúa el pago le indique lo contrario. Completed 1040x example Los dividendos ordinarios se muestran en el recuadro 1a del Formulario 1099-DIV que usted reciba. Completed 1040x example Dividendos Calificados Los dividendos calificados son los dividendos ordinarios sujetos a la misma tasa impositiva máxima del 0%, 15% o 20% que corresponde a las ganancias netas de capital. Completed 1040x example Deben indicarse en el recuadro 1b del Formulario 1099-DIV que reciba. Completed 1040x example La tasa máxima del impuesto sobre los dividendos calificados es: 0% sobre toda cantidad que de otro modo se le impondrían impuestos a una tasa del 10% o del 15%. Completed 1040x example 15% sobre toda cantidad que de otro modo se le impondrían impuestos a tasas mayores de 15%, pero menores de 39. Completed 1040x example 6%. Completed 1040x example 20% sobre toda cantidad que de otro modo se le impondrían impuestos a una tasa de 39. Completed 1040x example 6%. Completed 1040x example Para tener derecho a la tasa impositiva máxima, todos los requisitos siguientes tienen que cumplirse: Los dividendos tienen que haber sido pagados por una sociedad anónima estadounidense o una sociedad anónima extranjera calificada. Completed 1040x example Vea Sociedad anónima extranjera calificada , más adelante. Completed 1040x example Los dividendos no tienen la misma clasificación que aquéllos incluidos más adelante bajo Dividendos que no son dividendos calificados . Completed 1040x example Usted cumple el período de tenencia (tema que se explica a continuación). Completed 1040x example Período de tenencia. Completed 1040x example   Usted tiene que haber tenido las acciones por más de 60 días durante el período de 121 días que comienza 60 días antes de la fecha del ex dividendo. Completed 1040x example La fecha del ex dividendo es la primera fecha que sigue a la declaración del dividendo en la cual el comprador de las acciones no tiene derecho a recibir el siguiente pago de dividendos. Completed 1040x example En su lugar, el vendedor recibirá el dividendo. Completed 1040x example   Cuando cuente el número de días que tuvo las acciones, incluya el día en que enajenó las acciones, pero no el día en que las adquirió. Completed 1040x example Vea los ejemplos más adelante. Completed 1040x example Excepción para acciones preferentes. Completed 1040x example   En el caso de acciones preferentes, tiene que haber tenido las acciones por más de 90 días durante el período de 181 días que comienza 90 días antes de la fecha del ex dividendo, si los dividendos se deben a períodos cuyo total es más de 366 días. Completed 1040x example Si los dividendos preferentes se deben a períodos cuyo total es menos de 367 días, les corresponde el período de tenencia del párrafo anterior. Completed 1040x example Ejemplo 1. Completed 1040x example Usted compró 5,000 acciones ordinarias de la Compañía XYZ el 9 de julio de 2013. Completed 1040x example La Compañía XYZ pagó un dividendo en efectivo de 10 centavos por cada acción. Completed 1040x example La fecha del ex dividendo fue el 16 de julio de 2013. Completed 1040x example El Formulario 1099-DIV de la Compañía XYZ muestra $500 en el recuadro 1a (dividendos ordinarios) y en el recuadro 1b (dividendos calificados). Completed 1040x example No obstante, usted vendió las 5,000 acciones el 12 de agosto de 2013. Completed 1040x example Tuvo las acciones de la Compañía XYZ por sólo 34 días del período de 121 días (desde el 10 de julio de 2013 hasta el 12 de agosto de 2013). Completed 1040x example El período de 121 días comenzó el 17 de mayo de 2013 (60 días antes de la fecha del ex dividendo) y terminó el 14 de septiembre de 2013. Completed 1040x example Usted no tiene dividendos calificados de la Compañía XYZ porque tuvo las acciones de la compañía por menos de 61 días. Completed 1040x example Ejemplo 2. Completed 1040x example Suponga que los hechos son los mismos que en el Ejemplo 1, excepto que compró las acciones el 15 de julio de 2013 (el día antes de la fecha del ex dividendo) y vendió las acciones el 16 de septiembre de 2013. Completed 1040x example Usted tuvo las acciones por 63 días (desde el 16 de julio de 2013 hasta el 16 de septiembre de 2013). Completed 1040x example Los $500 de dividendos calificados mostrados en el recuadro 1b del Formulario 1099-DIV son en su totalidad dividendos calificados porque tuvo las acciones por 61 días del período de 121 días (desde el 16 de julio de 2013 hasta el 14 de septiembre de 2013). Completed 1040x example Ejemplo 3. Completed 1040x example Usted compró 10,000 acciones ordinarias del Fondo Mutuo ABC el 9 de julio de 2013. Completed 1040x example El Fondo Mutuo ABC pagó un dividendo en efectivo de 10 centavos por cada acción. Completed 1040x example La fecha del ex dividendo fue el 16 de julio de 2013. Completed 1040x example El Fondo Mutuo ABC le informa que la parte del dividendo que puede ser tratada como dividendos calificados equivale a 2 centavos por cada acción. Completed 1040x example El Formulario 1099-DIV del Fondo Mutuo ABC muestra dividendos ordinarios de $1,000 y dividendos calificados de $200. Completed 1040x example Sin embargo, usted vendió las 10,000 acciones el 12 de agosto de 2013. Completed 1040x example No tiene dividendos calificados del Fondo Mutuo ABC porque tuvo las acciones del Fondo Mutuo ABC menos de 61 días. Completed 1040x example Reducción del período de tenencia cuando disminuya el riesgo de pérdida. Completed 1040x example   Al determinar si usted cumplió el período mínimo de tenencia del que se habló anteriormente, no puede contar ningún día durante el cual se cumpliera alguna de las situaciones siguientes: Tuvo una opción para vender, estaba bajo obligación por contrato de venta o había hecho (pero no cerrado) una venta al descubierto de acciones o valores sustancialmente iguales. Completed 1040x example Era el otorgante (girador) de una opción de compra de acciones o valores bursátiles sustancialmente iguales. Completed 1040x example Su riesgo de pérdida disminuye por tener una o más posiciones en bienes sustancialmente iguales o afines. Completed 1040x example   Para información sobre cómo aplicar la condición (3), vea la sección 1. Completed 1040x example 246-5 de los Reglamentos. Completed 1040x example Sociedad anónima extranjera calificada. Completed 1040x example   Una sociedad anónima extranjera es una compañía extranjera calificada si cumple alguna de las siguientes condiciones: La sociedad anónima está incorporada (constituida legalmente) en un territorio de los Estados Unidos. Completed 1040x example La sociedad anónima reúne los requisitos para recibir los beneficios de un tratado amplio de impuestos sobre el ingreso con los Estados Unidos que el Departamento del Tesoro considere satisfactorio para este propósito y que incluya un programa de intercambio de información. Completed 1040x example Para una lista de estos tratados, vea la Tabla 8-1. Completed 1040x example La sociedad anónima no cumple las condiciones (1) o (2) anteriores, pero las acciones por las cuales se paga el dividendo son comercializables en un mercado de valores bursátiles establecido en los Estados Unidos. Completed 1040x example Vea Acciones comercializables listadas , más adelante. Completed 1040x example Excepción. Completed 1040x example   Una sociedad anónima no es una sociedad anónima extranjera calificada si es una compañía extranjera de inversiones pasivas durante el año tributario en el cual se pagan los dividendos o durante el año tributario anterior. Completed 1040x example Acciones comercializables listadas. Completed 1040x example   Todas las acciones (tales como acciones comunes, ordinarias o preferentes) o recibos de depósito estadounidenses respecto a esas acciones, satisfacen el requisito (3), mencionado anteriormente bajo Sociedad anónima extranjera calificada , si se listan (cotizan) en una bolsa de valores nacional que está inscrita conforme a la sección 6 de la Securities Exchange Act (Ley de la Bolsa de Valores) de 1934 o en el Mercado de Valores Nasdaq. Completed 1040x example Si desea ver una lista de las bolsas que reúnen estos requisitos, vea www. Completed 1040x example sec. Completed 1040x example gov/divisions/marketreg/mrexchanges. Completed 1040x example shtml, en inglés. Completed 1040x example Dividendos que no son dividendos calificados. Completed 1040x example   Los dividendos enumerados a continuación no son dividendos calificados. Completed 1040x example No son dividendos calificados aunque se encuentren indicados en el recuadro 1b del Formulario 1099-DIV. Completed 1040x example Distribuciones de ganancias de capital. Completed 1040x example Dividendos pagados sobre depósitos en cajas mutuas de ahorros, bancos cooperativos, cooperativas de crédito, asociaciones de crédito a la construcción estadounidenses, asociaciones de préstamo y ahorro estadounidenses, asociaciones federales de préstamo y ahorro e instituciones financieras similares. Completed 1040x example Declare estos ingresos como ingreso de intereses. Completed 1040x example Dividendos de una sociedad anónima que es una organización exenta de impuestos o una cooperativa agrícola durante el año tributario de la sociedad anónima en el cual se pagaron los dividendos o durante el año tributable anterior de la sociedad anónima. Completed 1040x example Dividendos pagados por una sociedad anónima sobre valores bursátiles del empleador tenidos en la fecha de registro por un plan de compra de acciones para empleados (ESOP, por sus siglas en inglés) mantenido por esa sociedad anónima. Completed 1040x example Dividendos sobre acciones hasta el punto que usted esté obligado (ya sea por venta al descubierto o de otra manera) a hacer pagos afines por posiciones en bienes sustancialmente similares o relacionados. Completed 1040x example Pagos en lugar de dividendos, pero sólo si usted sabe o tiene razón de saber que los pagos no son dividendos calificados. Completed 1040x example Pagos mostrados en el recuadro 1b del Formulario 1099-DIV, provenientes de una sociedad anónima extranjera hasta el punto que usted sepa o tenga razón de saber que los pagos no son dividendos calificados. Completed 1040x example Tabla 8-1. Completed 1040x example Tratados de Impuestos sobre los Ingresos Los tratados de impuestos sobre los ingresos que los Estados Unidos tiene con los siguientes países cumplen la condición (2) bajo Sociedad anónima extranjera calificada. Completed 1040x example       Australia India Reino Austria Indonesia Unido Alemania Irlanda República Bangladesh Islandia Checa Barbados Israel República Bélgica Italia Eslovaca Bulgaria Jamaica Rumania Canadá Japón Sri Lanka China Kazajstán Suecia Chipre Letonia Suiza Corea Lituania Sudáfrica Dinamarca Luxemburgo Tailandia Egipto Malta Trinidad y Eslovenia Marruecos Tobago España México Túnez Estonia Noruega Turquía Federación Nueva Ucrania Rusa Zelandia Venezuela Filipinas Países Bajos (Holanda)   Finlandia Paquistán   Francia Polonia   Grecia Portugal   Hungría       Dividendos Utilizados para la Compra de más Acciones La sociedad anónima en la cual usted tiene acciones podría tener un plan para la reinversión de dividendos. Completed 1040x example Tales planes le permiten optar por el uso de sus dividendos para comprar (por medio de un agente) más acciones en la sociedad anónima en vez de recibir los dividendos en efectivo. Completed 1040x example La mayoría de los fondos de inversión también permiten a los accionistas reinvertir automáticamente las distribuciones para comprar más acciones en el fondo en lugar de recibir dinero en efectivo. Completed 1040x example Si utiliza los dividendos para comprar más acciones al precio justo de mercado, todavía tiene que declarar los dividendos como ingreso. Completed 1040x example Si es miembro de un plan de reinversión de dividendos que le permite comprar más acciones a un precio menor del precio justo de mercado, tiene que declarar como ingreso de dividendos el valor justo de mercado de las acciones adicionales el día del pago de los dividendos. Completed 1040x example También tiene que declarar como ingreso de dividendos todos los cargos por servicios restados de sus dividendos en efectivo antes de que los dividendos sean utilizados para comprar acciones adicionales. Completed 1040x example Pero tal vez pueda deducir el cargo por servicios. Completed 1040x example Vea el capítulo 28 para más información sobre la deducción de gastos relativos a la producción de ingresos. Completed 1040x example En algunos planes de reinversión de dividendos, se puede invertir más efectivo para comprar acciones a un precio menor del valor justo de mercado. Completed 1040x example Si elige hacer esto, tiene que declarar como ingreso de dividendos la diferencia entre el efectivo que invierte y el valor justo de mercado de las acciones que compra. Completed 1040x example Al calcular esta cantidad, utilice el valor justo de mercado de las acciones el día del pago del dividendo. Completed 1040x example Fondos de Inversión del Mercado Monetario Declare las cantidades que reciba de fondos de inversión del mercado monetario como ingreso de dividendos. Completed 1040x example Los fondos de inversión del mercado monetario son una clase de fondo mutuo y no deben ser confundidos con cuentas bancarias del mercado monetario que pagan intereses. Completed 1040x example Distribuciones de Ganancias de Capital Las distribuciones de ganancias de capital (se denominan también dividendos de ganancias de capital) le son pagadas a usted o acreditadas a su cuenta por fondos mutuos (u otras sociedades inversionistas reglamentadas) y sociedades de inversión inmobiliaria (REIT, por sus siglas en inglés). Completed 1040x example Estas distribuciones se mostrarán en el recuadro 2a del Formulario 1099-DIV que recibe del fondo mutuo o de la sociedad de inversión inmobiliaria. Completed 1040x example Declare las distribuciones de ganancias de capital como ganancias de capital a largo plazo independientemente de cuánto tiempo usted haya tenido las acciones en el fondo mutuo o en la sociedad de inversión inmobiliaria. Completed 1040x example Ganancias de capital no distribuidas provenientes de fondos mutuos y sociedades de inversión inmobiliaria. Completed 1040x example    Algunos fondos mutuos y sociedades de inversión inmobiliaria retienen sus ganancias de capital a largo plazo y pagan impuesto sobre ellas. Completed 1040x example Tiene que tratar su parte de estas ganancias como distribuciones, aunque en realidad no las reciba. Completed 1040x example Sin embargo, éstas no se incluyen en el Formulario 1099-DIV. Completed 1040x example En lugar de esto, a usted se le informa de dichas ganancias en el recuadro 1a del Formulario 2439 (en inglés). Completed 1040x example   Declare las ganancias de capital no distribuidas (recuadro 1a del Formulario 2439) como ganancias de capital a largo plazo en la columna (h) en la línea 11 del Anexo D (Formulario 1040). Completed 1040x example   Los impuestos pagados sobre estas ganancias por el fondo mutuo o la sociedad de inversión inmobiliaria se pueden ver en el recuadro 2 del Formulario 2439. Completed 1040x example Para que el pago de dichos impuestos se le acredite a usted, anótelos en la línea 71 del Formulario 1040 y marque el recuadro “ a ” en esa línea. Completed 1040x example Adjunte la Copia B del Formulario 2439 a su declaración y mantenga la Copia C para sus archivos. Completed 1040x example Ajuste a la base. Completed 1040x example   Aumente la base del fondo mutuo o sus intereses en una sociedad de inversión inmobiliaria por la diferencia entre la ganancia que declare y la cantidad de impuesto pagado que se le acredite a usted. Completed 1040x example Información adicional. Completed 1040x example   Para más información sobre el trato dado a las distribuciones de fondos mutuos, vea la Publicación 550, en inglés. Completed 1040x example Distribuciones que no son Dividendos Una distribución que no sea en forma de dividendo es una distribución que no se paga de los ingresos y ganancias de una sociedad anónima o un fondo mutuo. Completed 1040x example Usted debe recibir un Formulario 1099-DIV u otro estado de cuentas mostrándole la distribución que no sea en forma de dividendo. Completed 1040x example En el Formulario 1099-DIV, una distribución que no sea en forma de dividendo se mostrará en el recuadro 3. Completed 1040x example Si no recibe tal estado de cuentas, declare la distribución como un dividendo ordinario. Completed 1040x example Ajuste a la base. Completed 1040x example   Una distribución que no sea en forma de dividendo reduce la base de sus acciones. Completed 1040x example No se le gravan impuestos hasta que su base en las acciones se recupere por completo. Completed 1040x example Esta parte no sujeta a impuestos también se denomina rendimiento de capital. Completed 1040x example Es un rendimiento de la inversión en las acciones de la empresa. Completed 1040x example Si compra acciones de una sociedad anónima en lotes diferentes y en diferentes ocasiones y no puede identificar definitivamente las acciones sujetas a las distribuciones que no sean en forma de dividendos, reduzca la base de las acciones que compró primero. Completed 1040x example   Cuando la base de las acciones haya sido reducida a cero, declare como una ganancia de capital toda distribución adicional que reciba que no sea en forma de dividendos. Completed 1040x example Dependiendo de cuánto tiempo haya tenido las acciones, las declara como una ganancia de capital a largo plazo o como una ganancia de capital a corto plazo. Completed 1040x example Vea el tema titulado Período de Tenencia , en el capítulo 14. Completed 1040x example Ejemplo. Completed 1040x example Usted compró acciones en el año 2000 por $100. Completed 1040x example En el año 2003, recibió una distribución que no es dividendo de $80. Completed 1040x example No incluyó esta cantidad en su ingreso, pero redujo la base de las acciones a $20. Completed 1040x example Recibió una distribución que no es dividendo de $30 en el año 2013. Completed 1040x example Los primeros $20 de esta cantidad redujeron su base a cero. Completed 1040x example Usted declara los otros $10 como ganancia de capital a largo plazo para el año 2013. Completed 1040x example Debe declarar como ganancia de capital a largo plazo toda distribución sobre estas acciones que no sea en forma de dividendo que reciba en los siguientes años. Completed 1040x example Distribuciones de Liquidación Las distribuciones de liquidación, a veces conocidas como dividendos de liquidación, son distribuciones que se reciben durante una liquidación parcial o completa de una sociedad anónima. Completed 1040x example Estas distribuciones son, por lo menos en parte, un tipo de rendimiento del capital. Completed 1040x example Pueden pagarse en uno o más plazos. Completed 1040x example Usted recibirá un Formulario 1099-DIV de la sociedad anónima mostrándole la cantidad de una distribución de liquidación en el recuadro 8 ó 9. Completed 1040x example Para más información sobre las distribuciones de liquidación, vea el capítulo 1 de la Publicación 550, en inglés. Completed 1040x example Distribuciones de Acciones y Derechos a Acciones Las distribuciones hechas por una sociedad anónima de sus propias acciones son comúnmente conocidas como dividendos de acciones. Completed 1040x example Los derechos a acciones (también conocidos como “opción de compra de acciones”) son distribuciones hechas por una sociedad anónima de derechos para adquirir acciones de la misma. Completed 1040x example Por lo general, los dividendos de acciones y los derechos a acciones no están sujetos a impuestos para usted y no los declara en la declaración de impuestos. Completed 1040x example Dividendos de acciones y derechos a acciones sujetos a impuestos. Completed 1040x example   Las distribuciones de dividendos de acciones y de derechos a acciones están sujetas a impuestos en su caso si se cumple alguna de las siguientes condiciones: Usted o algún otro accionista tiene la opción de recibir dinero en efectivo u otros bienes en vez de recibir acciones o derechos a acciones. Completed 1040x example La distribución les da dinero en efectivo u otra propiedad a algunos accionistas y un aumento en el porcentaje de intereses en los bienes o ingresos y ganancias de la sociedad anónima a otros accionistas. Completed 1040x example La distribución se puede convertir en acciones preferentes y tiene el mismo resultado que en el punto (2). Completed 1040x example La distribución les da acciones preferentes a algunos accionistas dueños de acciones comunes y les da acciones comunes a otros accionistas dueños de acciones comunes. Completed 1040x example La distribución es sobre acciones prefe- rentes. Completed 1040x example Sin embargo, la distribución no está sujeta a impuestos si es un aumento en la proporción de conversión de las acciones preferentes convertibles hecho solamente para tener en cuenta un dividendo de acciones, un cambio proporcional en la cantidad de acciones de una sociedad anónima o un suceso similar que de otra manera resultaría en la reducción del derecho de conversión. Completed 1040x example   El término “acciones” incluye el derecho de adquirir acciones y el término “accionista” incluye al tenedor de derechos o de valores bursátiles convertibles. Completed 1040x example Si usted recibe dividendos de acciones o derechos a acciones sujetos a impuesto, incluya en sus ingresos el valor justo de mercado en la fecha de distribución. Completed 1040x example Acciones preferentes rescatables por una prima. Completed 1040x example   Si tiene acciones preferentes a un precio de rescate más alto que su precio de emisión, la diferencia (la prima de rescate) generalmente está sujeta a impuestos por concepto de una distribución implícita de acciones adicionales sobre acciones preferentes. Completed 1040x example Para más información, vea el capítulo 1 de la Publicación 550, en inglés. Completed 1040x example Base. Completed 1040x example   La base en acciones o derechos a acciones recibidas en una distribución tributable es el valor justo de mercado en el momento que fueron distribuidas. Completed 1040x example Si recibe acciones o derechos a acciones que no son tributables a usted, vea el tema titulado Stocks and Bonds (Acciones y bonos) bajo Basis of Investment Property (Base de bienes de inversión), en el capítulo 4 de la Publicación 550, en inglés, para más información sobre cómo calcular la base. Completed 1040x example Acciones fraccionarias. Completed 1040x example    Es posible que no posea suficientes acciones en una sociedad anónima para recibir una participación completa de las acciones si la sociedad anónima declara un dividendo de acciones. Completed 1040x example Sin embargo, con la aprobación de los accionistas, la sociedad anónima podría establecer un plan mediante el cual las acciones fraccionarias no sean emitidas sino que sean vendidas y las ganancias en efectivo se entreguen a los accionistas. Completed 1040x example Todo efectivo que reciba por acciones fraccionarias bajo tal clase de plan se considera una cantidad realizada en la venta de las acciones fraccionarias. Completed 1040x example Declare esta transacción en el Formulario 8949, Sales and Other Dispositions of Capital Assets (Ventas y otras enajenaciones de bienes de capital), en inglés. Completed 1040x example Anote su ganancia o pérdida, la diferencia entre el efectivo que usted recibe y la base de las acciones fraccionarias vendidas en la columna (h) del Anexo D (Formulario 1040) en la Parte I o Parte II, la que corresponda. Completed 1040x example    Declare esta transacción en el Formulario 8949 marcando el recuadro correcto. Completed 1040x example   Para más información sobre el Formulario 8949 y el Anexo D (Formulario 1040), vea el capítulo 4 de la Publicación 550. Completed 1040x example También vea las instrucciones para el Formulario 8949 y las instruccinoes para el Anexo D (Formulario 1040). Completed 1040x example Ejemplo. Completed 1040x example Usted es dueño de una acción común que compró el 3 de enero de 2004 por $100. Completed 1040x example La sociedad anónima declaró un dividendo de acciones comunes del 5% el 29 de junio de 2013. Completed 1040x example El valor justo de mercado de las acciones en el momento en que se declaró el dividendo de acciones era $200. Completed 1040x example A usted le pagaron $10 por el dividendo de acciones fraccionarias bajo un plan descrito en la sección titulada Acciones fraccionarias. Completed 1040x example Usted calcula su ganancia o pérdida de la manera siguiente: Valor justo de mercado de las acciones antiguas $200. Completed 1040x example 00 Valor justo de mercado del dividendo de acciones (efectivo recibido) +10. Completed 1040x example 00 Valor justo de mercado de las acciones antiguas y del dividendo de acciones $210. Completed 1040x example 00 Base (costo) de las acciones antiguas después del dividendo de acciones (($200 ÷ $210) × $100) $95. Completed 1040x example 24 Base (costo) del dividendo de acciones (($10 ÷ $210) × $100) + 4. Completed 1040x example 76 Total $100. Completed 1040x example 00 Efectivo recibido $10. Completed 1040x example 00 Base (costo) del dividendo de acciones − 4. Completed 1040x example 76 Ganancia $5. Completed 1040x example 24 Debido a que había tenido la acción por más de 1 año en el momento en que se declaró el dividendo de acciones, su ganancia en el dividendo de acciones es una ganancia de capital a largo plazo. Completed 1040x example Certificado de dividendo diferido. Completed 1040x example   Una sociedad anónima que declara un dividendo de acciones podría emitirle a usted un certificado de dividendo de acciones diferido que le da el derecho a acciones fraccionarias. Completed 1040x example El certificado no suele estar sujeto a impuestos cuando usted lo recibe. Completed 1040x example Si elige que la sociedad anónima venda el certificado por usted y le entregue las ganancias, su ganancia o pérdida es la diferencia entre las ganancias y la parte de su base en las acciones de la sociedad anónima asignada en el certificado. Completed 1040x example   No obstante, si recibe un certificado de dividendo de acciones diferido y puede optar por rescatarlo por efectivo en vez de acciones, el certificado está sujeto a impuestos cuando lo reciba. Completed 1040x example Tiene que incluir en sus ingresos el valor justo de mercado del certificado en la fecha en que lo recibió. Completed 1040x example Otras Distribuciones Usted podría recibir alguna de las siguientes distribuciones durante el año. Completed 1040x example Dividendos con intereses exentos. Completed 1040x example   Los dividendos que producen intereses exentos de impuestos que recibe de un fondo mutuo u otra compañía de inversiones reglamentada, incluyendo aquellos recibidos de un fondo calificado en cualquier año tributario que comience después del 22 de diciembre del 2010, no se incluyen en los ingresos sujetos a impuestos. Completed 1040x example Los dividendos con intereses exentos deben aparecer en el recuadro 10 del Formulario 1099-DIV. Completed 1040x example Requisito de declarar ciertos datos. Completed 1040x example   Aunque los dividendos con intereses exentos no están sujetos a impuestos, tiene que informar de los mismos en la declaración de impuestos si tiene que presentar una declaración. Completed 1040x example Esto es un requisito de declarar datos y no hace que dichos dividendos con intereses exentos se cambien a ingresos sujetos a impuestos. Completed 1040x example Tratamiento del impuesto mínimo alternativo. Completed 1040x example   Los dividendos que produzcan intereses exentos y que se hayan pagado de bonos de actividad privada especificados podrían estar sujetos al impuesto mínimo alternativo. Completed 1040x example Vea el tema titulado Impuesto Mínimo Alternativo (AMT) en el capítulo 30 para más información. Completed 1040x example Dividendos de pólizas de seguro. Completed 1040x example    Los dividendos de pólizas de seguro que el asegurador retiene y utiliza para pagar sus primas no están sujetos a impuestos. Completed 1040x example No obstante, tiene que declarar como ingreso de intereses sujeto a impuestos los intereses que se paguen o acrediten sobre los dividendos dejados con la compañía de seguros. Completed 1040x example    Si los dividendos de un contrato de seguros (que no sea un contrato de seguro dotal modificado) le son distribuidos a usted, éstos son una devolución parcial de las primas que usted pagó. Completed 1040x example No los incluya en su ingreso bruto hasta que sean mayores al total de todas las primas netas que usted pagó por el contrato. Completed 1040x example Declare todas las distribuciones sujetas a impuestos de pólizas de seguro en la línea 21 del Formulario 1040. Completed 1040x example Dividendos del seguro para veteranos. Completed 1040x example   Los dividendos que reciba de pólizas de seguro para veteranos no están sujetos a impuestos. Completed 1040x example Además, los intereses de dividendos dejados en depósito con el Department of Veterans Affairs (Departamento de Asuntos de Veteranos) no están sujetos a impuestos. Completed 1040x example Dividendos de patrocinio. Completed 1040x example   Generalmente, los dividendos de patrocinio que reciba en dinero de una organización cooperativa están incluidos en sus ingresos. Completed 1040x example   No incluya en sus ingresos dividendos de patrocinio que reciba por: Propiedad comprada para uso personal o Bienes de capital o propiedad depreciable comprados para uso en su negocio. Completed 1040x example Pero tiene que reducir la base (costo) de los artículos comprados. Completed 1040x example Si el dividendo es mayor a la base ajustada de los bienes, deberá declarar el exceso como ingreso. Completed 1040x example   Estas reglas son las mismas independientemente de si la cooperativa que paga el dividendo es una cooperativa sujeta a impuestos o no. Completed 1040x example Dividendos del Alaska Permanent Fund (Fondo Permanente de Alaska). Completed 1040x example    No declare las cantidades que reciba del Alaska Permanent Fund como dividendos. Completed 1040x example Declare estas cantidades en la línea 21 del Formulario 1040, la línea 13 del Formulario 1040A o la línea 3 del Formulario 1040EZ. Completed 1040x example Cómo Declarar el Ingreso de Dividendos Por lo general, se puede utilizar el Formulario 1040 o el Formulario 1040A para declarar el ingreso de dividendos. Completed 1040x example Declare el total de sus dividendos ordinarios en la línea 9a del Formulario 1040 o del Formulario 1040A. Completed 1040x example Declare los dividendos calificados en la línea 9b del Formulario 1040 o el Formulario 1040A. Completed 1040x example Si recibe una distribución de ganancias de capital, quizás pueda utilizar el Formulario 1040A o quizás tenga que utilizar el Formulario 1040. Completed 1040x example Vea Excepciones a la presentación del Formulario 8949 y el Anexo D (Formulario 1040) , en el capítulo 16. Completed 1040x example Si recibe distribuciones que no son dividendos pero que deben declararse como ganancias de capital, tendrá que utilizar el Formulario 1040. Completed 1040x example No puede utilizar el Formulario 1040EZ si recibe ingresos de dividendos. Completed 1040x example Formulario 1099-DIV. Completed 1040x example   Si era dueño de acciones por las cuales ha recibido $10 o más por concepto de dividendos y otras distribuciones, deberá recibir un Formulario 1099-DIV. Completed 1040x example Aun si no recibe un Formulario 1099-DIV, tiene que declarar todo su ingreso de dividendos. Completed 1040x example   Vea el Formulario 1099-DIV para más información sobre cómo declarar el ingreso de dividendos. Completed 1040x example Formulario 1040A o 1040. Completed 1040x example    Tiene que completar la Parte II del Anexo B (Formulario 1040A o 1040) y adjuntarlo al Formulario 1040A o 1040, si: Sus dividendos ordinarios (el recuadro 1a del Formulario 1099-DIV) son mayores de $1,500 o Recibió, como nominatario, dividendos que en realidad le pertenecen a otra persona. Completed 1040x example Si sus dividendos ordinarios son mayores de $1,500, usted también tiene que completar la Parte III del Anexo B (Formulario 1040 o 1040A). Completed 1040x example   Escriba en la línea 5, Parte II del Anexo B, el nombre de cada pagador y los dividendos ordinarios que usted recibió. Completed 1040x example Si sus valores bursátiles están a nombre de una empresa de corretaje (conocido en inglés como “ street name ”), escriba el nombre de la empresa de corretaje mostrado en el Formulario 1099-DIV como pagador. Completed 1040x example Si sus acciones están a nombre de un nominatario que es el titular registrado, y el nominatario es el que le acredita o paga a usted los dividendos de las acciones, escriba el nombre del nominatario y los dividendos que recibió o que le fueron acreditados. Completed 1040x example   Anote en la línea 6 el total de las cantidades que aparecen en la línea 5. Completed 1040x example Anote también este total en la línea 9a del Formulario 1040 o del Formulario 1040A. Completed 1040x example Dividendos calificados. Completed 1040x example   Declare los dividendos calificados (el recuadro 1b del Formulario 1099-DIV) en la línea 9b del Formulario 1040 o del Formulario 1040A. Completed 1040x example La cantidad del recuadro 1b ya se incluye en el recuadro 1a. Completed 1040x example No añada ni reste la cantidad del recuadro 1b a la cantidad del recuadro 1a. Completed 1040x example    No incluya ninguno de los siguientes en la línea 9b: Dividendos calificados que recibió como nominatario. Completed 1040x example Vea el tema titulado Nominees (Nominatarios), bajo How to Report Dividend Income (Cómo se declara el ingreso de dividendos), en el capítulo 1 de la Publicación 550, en inglés. Completed 1040x example Dividendos de acciones por las cuales usted no cumplió el período de tenencia. Completed 1040x example Vea el tema titulado Período de tenencia , anteriormente, bajo la sección titulada Dividendos Calificados. Completed 1040x example Dividendos sobre todas las acciones hasta el punto que usted esté obligado (ya sea por venta al descubierto o de otra manera) a hacer pagos afines por posiciones en bienes sustancialmente similares o relacionados. Completed 1040x example Pagos en lugar de dividendos, pero sólo si usted sabe o tiene razón de saber que los pagos no son dividendos calificados. Completed 1040x example Pagos mostrados en el recuadro 1b del Formulario 1099-DIV de una sociedad anónima extranjera hasta el punto donde sepa o tenga razón de saber que los pagos no son dividendos calificados. Completed 1040x example   Si tiene dividendos calificados, tiene que calcular el impuesto completando la hoja Qualified Dividends and Capital Gain Tax Worksheet (Hoja de trabajo de impuestos sobre dividendos calificados y ganancias de capital) de las Instrucciones para el Formulario 1040 o el Formulario 1040A, o Schedule D Tax Worksheet (Hoja de trabajo de impuestos del Anexo D) de las Instrucciones del Anexo D del Formulario 1040, en inglés, según corresponda. Completed 1040x example Anote los dividendos calificados en la línea 2 de la hoja de trabajo. Completed 1040x example Deducción de los intereses de inversiones. Completed 1040x example   Si declara una deducción por intereses de inversiones, quizás tenga que reducir sus dividendos que cumplan los requisitos de la tasa impositiva del 0%, 15% o 20%. Completed 1040x example Redúzcala por la cantidad de dividendos calificados que elija incluir en el ingreso de inversiones al calcular el límite de la deducción de los intereses de inversiones. Completed 1040x example Esto se hace en la hoja Qualified Dividends and Capital Gain Tax Worksheet (Hoja de trabajo de impuestos sobre dividendos calificados y ganancias de capital) o en la hoja Schedule D Tax Worksheet (Hoja de trabajo de impuestos del Anexo D). Completed 1040x example Para más información sobre el límite de intereses de inversión, vea Gastos de inversión en el capítulo 23. Completed 1040x example Gastos relacionados con el ingreso de dividendos. Completed 1040x example   Es posible que pueda deducir los gastos relacionados con el ingreso de dividendos si detalla sus deducciones en el Anexo A (Formulario 1040). Completed 1040x example Vea el capítulo 28 para obtener información general sobre la deducción de gastos relativos a la producción de ingresos. Completed 1040x example Más información. Completed 1040x example    Para más información sobre cómo declarar el ingreso de dividendos, vea el capítulo 1 de la Publicación 550, en inglés, o las instrucciones para el formulario que tiene que presentar. Completed 1040x example Prev  Up  Next   Home   More Online Publications