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Download 1040ez federal tax form Publication 541 - Main Content Table of Contents Forming a PartnershipOrganizations Classified as Partnerships Family Partnership Partnership Agreement Terminating a PartnershipIRS e-file (Electronic Filing) Exclusion From Partnership Rules Partnership Return (Form 1065) Partnership DistributionsSubstantially appreciated inventory items. Download 1040ez federal tax form Partner's Gain or Loss Partner's Basis for Distributed Property Transactions Between Partnership and PartnersGuaranteed Payments Sale or Exchange of Property Contribution of Property Contribution of Services Basis of Partner's InterestAdjusted Basis Effect of Partnership Liabilities Disposition of Partner's InterestSale, Exchange, or Other Transfer Payments for Unrealized Receivables and Inventory Items Liquidation at Partner's Retirement or Death Tax Equity and Fiscal Responsibility Act of 1982 (TEFRA)Partnership Item. Download 1040ez federal tax form Small Partnerships and the Small Partnership Exception Small Partnership TEFRA Election Role of Tax Matters Partner (TMP) in TEFRA Proceedings Statute of Limitations and TEFRA Amended Returns and Administrative Adjustment Requests (AARs) How To Get Tax Help Forming a Partnership The following sections contain general information about partnerships. Download 1040ez federal tax form Organizations Classified as Partnerships An unincorporated organization with two or more members is generally classified as a partnership for federal tax purposes if its members carry on a trade, business, financial operation, or venture and divide its profits. Download 1040ez federal tax form However, a joint undertaking merely to share expenses is not a partnership. Download 1040ez federal tax form For example, co-ownership of property maintained and rented or leased is not a partnership unless the co-owners provide services to the tenants. Download 1040ez federal tax form The rules you must use to determine whether an organization is classified as a partnership changed for organizations formed after 1996. Download 1040ez federal tax form Organizations formed after 1996. Download 1040ez federal tax form   An organization formed after 1996 is classified as a partnership for federal tax purposes if it has two or more members and it is none of the following. Download 1040ez federal tax form An organization formed under a federal or state law that refers to it as incorporated or as a corporation, body corporate, or body politic. Download 1040ez federal tax form An organization formed under a state law that refers to it as a joint-stock company or joint-stock association. Download 1040ez federal tax form An insurance company. Download 1040ez federal tax form Certain banks. Download 1040ez federal tax form An organization wholly owned by a state, local, or foreign government. 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Download 1040ez federal tax form Unrealized receivables or substantially appreciated inventory items distributed in exchange for any part of the partner's interest in other partnership property, including money. Download 1040ez federal tax form Other property (including money) distributed in exchange for any part of a partner's interest in unrealized receivables or substantially appreciated inventory items. Download 1040ez federal tax form   See Payments for Unrealized Receivables and Inventory Items under Disposition of Partner's Interest, later. Download 1040ez federal tax form   This treatment does not apply to the following distributions. Download 1040ez federal tax form A distribution of property to the partner who contributed the property to the partnership. Download 1040ez federal tax form Payments made to a retiring partner or successor in interest of a deceased partner that are the partner's distributive share of partnership income or guaranteed payments. 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Download 1040ez federal tax form If the basis increase is less than the total unrealized appreciation, allocate it among those properties in proportion to their respective amounts of unrealized appreciation. Download 1040ez federal tax form Allocate any remaining basis increase among all the properties in proportion to their respective fair market values. Download 1040ez federal tax form Example. Download 1040ez federal tax form Eun's basis in her partnership interest is $55,000. Download 1040ez federal tax form In a distribution in liquidation of her entire interest, she receives properties A and B, neither of which is inventory or unrealized receivables. Download 1040ez federal tax form Property A has an adjusted basis to the partnership of $5,000 and a fair market value of $40,000. Download 1040ez federal tax form Property B has an adjusted basis to the partnership of $10,000 and a fair market value of $10,000. 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Download 1040ez federal tax form   Use the following rules to allocate any basis decrease required in rule (1) or rule (2), earlier. Download 1040ez federal tax form Allocate the basis decrease first to items with unrealized depreciation to the extent of the unrealized depreciation. Download 1040ez federal tax form If the basis decrease is less than the total unrealized depreciation, allocate it among those items in proportion to their respective amounts of unrealized depreciation. Download 1040ez federal tax form Allocate any remaining basis decrease among all the items in proportion to their respective assigned basis amounts (as decreased in (1)). Download 1040ez federal tax form Example. Download 1040ez federal tax form Armando's basis in his partnership interest is $20,000. Download 1040ez federal tax form In a distribution in liquidation of his entire interest, he receives properties C and D, neither of which is inventory or unrealized receivables. Download 1040ez federal tax form Property C has an adjusted basis to the partnership of $15,000 and a fair market value of $15,000. Download 1040ez federal tax form Property D has an adjusted basis to the partnership of $15,000 and a fair market value of $5,000. Download 1040ez federal tax form To figure his basis in each property, Armando first assigns bases of $15,000 to property C and $15,000 to property D (their adjusted bases to the partnership). Download 1040ez federal tax form This leaves a $10,000 basis decrease (the $30,000 total of the assigned bases minus the $20,000 allocable basis). Download 1040ez federal tax form He allocates the entire $10,000 to property D (its unrealized depreciation). Download 1040ez federal tax form Armando's basis in property C is $15,000 and his basis in property D is $5,000 ($15,000 − $10,000). Download 1040ez federal tax form Distributions before August 6, 1997. 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Download 1040ez federal tax form ) Since the partnership from which Chin Ho withdrew did not make the optional adjustment to basis, he chose to adjust the basis of the inventory received. Download 1040ez federal tax form His share of the partnership's basis for the inventory is increased by $500 (25% of the $2,000 difference between the $16,000 fair market value of the inventory and its $14,000 basis to the partnership at the time he acquired his interest). Download 1040ez federal tax form The adjustment applies only for purposes of determining his new basis in the inventory, and not for purposes of partnership gain or loss on disposition. Download 1040ez federal tax form The total to be allocated among the properties Chin Ho received in the distribution is $15,500 ($17,000 basis of his interest − $1,500 cash received). Download 1040ez federal tax form His basis in the inventory items is $4,000 ($3,500 partnership basis + $500 special adjustment). Download 1040ez federal tax form The remaining $11,500 is allocated to his new basis for the other property he received. Download 1040ez federal tax form Mandatory adjustment. Download 1040ez federal tax form   A partner does not always have a choice of making this special adjustment to basis. Download 1040ez federal tax form The special adjustment to basis must be made for a distribution of property (whether or not within 2 years after the partnership interest was acquired) if all the following conditions existed when the partner received the partnership interest. Download 1040ez federal tax form The fair market value of all partnership property (other than money) was more than 110% of its adjusted basis to the partnership. 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Download 1040ez federal tax form However, this rule does not apply to guaranteed payments made to a partner, which are generally deductible when accrued. Download 1040ez federal tax form Guaranteed Payments Guaranteed payments are those made by a partnership to a partner that are determined without regard to the partnership's income. Download 1040ez federal tax form A partnership treats guaranteed payments for services, or for the use of capital, as if they were made to a person who is not a partner. Download 1040ez federal tax form This treatment is for purposes of determining gross income and deductible business expenses only. Download 1040ez federal tax form For other tax purposes, guaranteed payments are treated as a partner's distributive share of ordinary income. Download 1040ez federal tax form Guaranteed payments are not subject to income tax withholding. 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Download 1040ez federal tax form Organizational expenses (if the election is not made) and syndication expenses paid to partners must be reported on the partners' Schedule K-1 as guaranteed payments. Download 1040ez federal tax form Minimum payment. Download 1040ez federal tax form   If a partner is to receive a minimum payment from the partnership, the guaranteed payment is the amount by which the minimum payment is more than the partner's distributive share of the partnership income before taking into account the guaranteed payment. Download 1040ez federal tax form Example. Download 1040ez federal tax form Under a partnership agreement, Divya is to receive 30% of the partnership income, but not less than $8,000. Download 1040ez federal tax form The partnership has net income of $20,000. Download 1040ez federal tax form Divya's share, without regard to the minimum guarantee, is $6,000 (30% × $20,000). Download 1040ez federal tax form The guaranteed payment that can be deducted by the partnership is $2,000 ($8,000 − $6,000). Download 1040ez federal tax form Divya's income from the partnership is $8,000, and the remaining $12,000 of partnership income will be reported by the other partners in proportion to their shares under the partnership agreement. Download 1040ez federal tax form If the partnership net income had been $30,000, there would have been no guaranteed payment since her share, without regard to the guarantee, would have been greater than the guarantee. Download 1040ez federal tax form Self-employed health insurance premiums. Download 1040ez federal tax form   Premiums for health insurance paid by a partnership on behalf of a partner, for services as a partner, are treated as guaranteed payments. Download 1040ez federal tax form The partnership can deduct the payments as a business expense, and the partner must include them in gross income. Download 1040ez federal tax form However, if the partnership accounts for insurance paid for a partner as a reduction in distributions to the partner, the partnership cannot deduct the premiums. Download 1040ez federal tax form   A partner who qualifies can deduct 100% of the health insurance premiums paid by the partnership on his or her behalf as an adjustment to income. Download 1040ez federal tax form The partner cannot deduct the premiums for any calendar month, or part of a month, in which the partner is eligible to participate in any subsidized health plan maintained by any employer of the partner, the partner's spouse, the partner's dependents, or any children under age 27 who are not dependents. Download 1040ez federal tax form For more information on the self-employed health insurance deduction, see chapter 6 in Publication 535. Download 1040ez federal tax form Including payments in partner's income. Download 1040ez federal tax form   Guaranteed payments are included in income in the partner's tax year in which the partnership's tax year ends. Download 1040ez federal tax form Example 1. Download 1040ez federal tax form Under the terms of a partnership agreement, Erica is entitled to a fixed annual payment of $10,000 without regard to the income of the partnership. Download 1040ez federal tax form Her distributive share of the partnership income is 10%. Download 1040ez federal tax form The partnership has $50,000 of ordinary income after deducting the guaranteed payment. Download 1040ez federal tax form She must include ordinary income of $15,000 ($10,000 guaranteed payment + $5,000 ($50,000 × 10%) distributive share) on her individual income tax return for her tax year in which the partnership's tax year ends. Download 1040ez federal tax form Example 2. Download 1040ez federal tax form Lamont is a calendar year taxpayer who is a partner in a partnership. 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Download 1040ez federal tax form Sale or Exchange of Property Special rules apply to a sale or exchange of property between a partnership and certain persons. Download 1040ez federal tax form Losses. Download 1040ez federal tax form   Losses will not be allowed from a sale or exchange of property (other than an interest in the partnership) directly or indirectly between a partnership and a person whose direct or indirect interest in the capital or profits of the partnership is more than 50%. Download 1040ez federal tax form   If the sale or exchange is between two partnerships in which the same persons directly or indirectly own more than 50% of the capital or profits interests in each partnership, no deduction of a loss is allowed. Download 1040ez federal tax form   The basis of each partner's interest in the partnership is decreased (but not below zero) by the partner's share of the disallowed loss. Download 1040ez federal tax form   If the purchaser later sells the property, only the gain realized that is greater than the loss not allowed will be taxable. Download 1040ez federal tax form If any gain from the sale of the property is not recognized because of this rule, the basis of each partner's interest in the partnership is increased by the partner's share of that gain. Download 1040ez federal tax form Gains. Download 1040ez federal tax form   Gains are treated as ordinary income in a sale or exchange of property directly or indirectly between a person and a partnership, or between two partnerships, if both of the following tests are met. Download 1040ez federal tax form More than 50% of the capital or profits interest in the partnership(s) is directly or indirectly owned by the same person(s). Download 1040ez federal tax form The property in the hands of the transferee immediately after the transfer is not a capital asset. Download 1040ez federal tax form Property that is not a capital asset includes accounts receivable, inventory, stock-in-trade, and depreciable or real property used in a trade or business. Download 1040ez federal tax form More than 50% ownership. Download 1040ez federal tax form   To determine if there is more than 50% ownership in partnership capital or profits, the following rules apply. Download 1040ez federal tax form An interest directly or indirectly owned by, or for, a corporation, partnership, estate, or trust is considered to be owned proportionately by, or for, its shareholders, partners, or beneficiaries. Download 1040ez federal tax form An individual is considered to own the interest directly or indirectly owned by, or for, the individual's family. Download 1040ez federal tax form For this rule, “family” includes only brothers, sisters, half-brothers, half-sisters, spouses, ancestors, and lineal descendants. 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Download 1040ez federal tax form This means that any deduction for losses on transactions between her and ABT will not be allowed, and gain from property that in the hands of the transferee is not a capital asset is treated as ordinary, rather than capital, gain. Download 1040ez federal tax form More information. Download 1040ez federal tax form   For more information on these special rules, see Sales and Exchanges Between Related Persons in chapter 2 of Publication 544. Download 1040ez federal tax form Contribution of Property Usually, neither the partner nor the partnership recognizes a gain or loss when property is contributed to the partnership in exchange for a partnership interest. Download 1040ez federal tax form This applies whether a partnership is being formed or is already operating. Download 1040ez federal tax form The partnership's holding period for the property includes the partner's holding period. 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Download 1040ez federal tax form For exceptions to this requirement, see section 1. Download 1040ez federal tax form 707-3(c)(2) of the regulations. Download 1040ez federal tax form   A partnership must attach Form 8275 (or other statement) to its return if it distributes property to a partner, and, within 2 years (before or after the distribution), the partner transfers money or other consideration to the partnership. Download 1040ez federal tax form   Form 8275 must include the following information. Download 1040ez federal tax form A caption identifying the statement as a disclosure under section 707 of the Internal Revenue Code. Download 1040ez federal tax form A description of the transferred property or money, including its value. Download 1040ez federal tax form A description of any relevant facts in determining if the transfers are properly viewed as a disguised sale. Download 1040ez federal tax form See section 1. Download 1040ez federal tax form 707-3(b)(2) of the regulations for a description of the facts and circumstances considered in determining if the transfers are a disguised sale. Download 1040ez federal tax form Contribution to partnership treated as investment company. Download 1040ez federal tax form   Gain is recognized when property is contributed (in exchange for an interest in the partnership) to a partnership that would be treated as an investment company if it were incorporated. Download 1040ez federal tax form   A partnership is generally treated as an investment company if over 80% of the value of its assets is held for investment and consists of certain readily marketable items. Download 1040ez federal tax form These items include money, stocks and other equity interests in a corporation, and interests in regulated investment companies and real estate investment trusts. 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Download 1040ez federal tax form 704-3 of the regulations for allocation methods generally considered reasonable. Download 1040ez federal tax form   If the partnership sells contributed property and recognizes gain or loss, built-in gain or loss is allocated to the contributing partner. Download 1040ez federal tax form If contributed property is subject to depreciation or other cost recovery, the allocation of deductions for these items takes into account built-in gain or loss on the property. Download 1040ez federal tax form However, the total depreciation, depletion, gain, or loss allocated to partners cannot be more than the depreciation or depletion allowable to the partnership or the gain or loss realized by the partnership. Download 1040ez federal tax form Example. Download 1040ez federal tax form Areta and Sofia formed an equal partnership. 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Download 1040ez federal tax form   A capital interest is an interest that would give the holder a share of the proceeds if the partnership's assets were sold at fair market value and the proceeds were distributed in a complete liquidation of the partnership. Download 1040ez federal tax form This determination generally is made at the time of receipt of the partnership interest. Download 1040ez federal tax form The fair market value of such an interest received by a partner as compensation for services must generally be included in the partner's gross income in the first tax year in which the partner can transfer the interest or the interest is not subject to a substantial risk of forfeiture. Download 1040ez federal tax form The capital interest transferred as compensation for services is subject to the rules for restricted property discussed in Publication 525 under Employee Compensation. Download 1040ez federal tax form   The fair market value of an interest in partnership capital transferred to a partner as payment for services to the partnership is a guaranteed payment, discussed earlier. Download 1040ez federal tax form Profits interest. Download 1040ez federal tax form   A profits interest is a partnership interest other than a capital interest. Download 1040ez federal tax form If a person receives a profits interest for providing services to, or for the benefit of, a partnership in a partner capacity or in anticipation of being a partner, the receipt of such an interest is not a taxable event for the partner or the partnership. Download 1040ez federal tax form However, this does not apply in the following situations. Download 1040ez federal tax form The profits interest relates to a substantially certain and predictable stream of income from partnership assets, such as income from high-quality debt securities or a high-quality net lease. Download 1040ez federal tax form Within 2 years of receipt, the partner disposes of the profits interest. Download 1040ez federal tax form The profits interest is a limited partnership interest in a publicly traded partnership. Download 1040ez federal tax form   A profits interest transferred as compensation for services is not subject to the rules for restricted property that apply to capital interests. Download 1040ez federal tax form Basis of Partner's Interest The basis of a partnership interest is the money plus the adjusted basis of any property the partner contributed. Download 1040ez federal tax form If the partner must recognize gain as a result of the contribution, this gain is included in the basis of his or her interest. Download 1040ez federal tax form Any increase in a partner's individual liabilities because of an assumption of partnership liabilities is considered a contribution of money to the partnership by the partner. Download 1040ez federal tax form Interest acquired by gift, etc. Download 1040ez federal tax form   If a partner acquires an interest in a partnership by gift, inheritance, or under any circumstance other than by a contribution of money or property to the partnership, the partner's basis must be determined using the basis rules described in Publication 551. Download 1040ez federal tax form Adjusted Basis There is a worksheet for adjusting the basis of a partner's interest in the partnership in the Partner's Instructions for Schedule K-1 (Form 1065). Download 1040ez federal tax form The basis of an interest in a partnership is increased or decreased by certain items. Download 1040ez federal tax form Increases. Download 1040ez federal tax form   A partner's basis is increased by the following items. Download 1040ez federal tax form The partner's additional contributions to the partnership, including an increased share of, or assumption of, partnership liabilities. Download 1040ez federal tax form The partner's distributive share of taxable and nontaxable partnership income. Download 1040ez federal tax form The partner's distributive share of the excess of the deductions for depletion over the basis of the depletable property, unless the property is oil or gas wells whose basis has been allocated to partners. Download 1040ez federal tax form Decreases. Download 1040ez federal tax form   The partner's basis is decreased (but never below zero) by the following items. Download 1040ez federal tax form The money (including a decreased share of partnership liabilities or an assumption of the partner's individual liabilities by the partnership) and adjusted basis of property distributed to the partner by the partnership. Download 1040ez federal tax form The partner's distributive share of the partnership losses (including capital losses). Download 1040ez federal tax form The partner's distributive share of nondeductible partnership expenses that are not capital expenditures. Download 1040ez federal tax form This includes the partner's share of any section 179 expenses, even if the partner cannot deduct the entire amount on his or her individual income tax return. Download 1040ez federal tax form The partner's deduction for depletion for any partnership oil and gas wells, up to the proportionate share of the adjusted basis of the wells allocated to the partner. Download 1040ez federal tax form Partner's liabilities assumed by partnership. Download 1040ez federal tax form   If contributed property is subject to a debt or if a partner's liabilities are assumed by the partnership, the basis of that partner's interest is reduced (but not below zero) by the liability assumed by the other partners. Download 1040ez federal tax form This partner must reduce his or her basis because the assumption of the liability is treated as a distribution of money to that partner. Download 1040ez federal tax form The other partners' assumption of the liability is treated as a contribution by them of money to the partnership. Download 1040ez federal tax form See Effect of Partnership Liabilities , later. Download 1040ez federal tax form Example 1. Download 1040ez federal tax form Ivan acquired a 20% interest in a partnership by contributing property that had an adjusted basis to him of $8,000 and a $4,000 mortgage. Download 1040ez federal tax form The partnership assumed payment of the mortgage. Download 1040ez federal tax form The basis of Ivan's interest is: Adjusted basis of contributed property $8,000 Minus: Part of mortgage assumed by other partners (80% × $4,000) 3,200 Basis of Ivan's partnership interest $4,800 Example 2. Download 1040ez federal tax form If, in Example 1, the contributed property had a $12,000 mortgage, the basis of Ivan's partnership interest would be zero. Download 1040ez federal tax form The $1,600 difference between the mortgage assumed by the other partners, $9,600 (80% × $12,000), and his basis of $8,000 would be treated as capital gain from the sale or exchange of a partnership interest. Download 1040ez federal tax form However, this gain would not increase the basis of his partnership interest. Download 1040ez federal tax form Book value of partner's interest. Download 1040ez federal tax form   The adjusted basis of a partner's interest is determined without considering any amount shown in the partnership books as a capital, equity, or similar account. Download 1040ez federal tax form Example. Download 1040ez federal tax form Enzo contributes to his partnership property that has an adjusted basis of $400 and a fair market value of $1,000. Download 1040ez federal tax form His partner contributes $1,000 cash. Download 1040ez federal tax form While each partner has increased his capital account by $1,000, which will be re
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IRS Tiene $760 Millones para Personas Que No Han Presentado Declaraciones de Impuestos del 2010

IR-2014-30SP, 19 de marzo de 2014

WASHINGTON — Reembolsos que llegan a un total de casi $760 millones pueden estar esperando aproximadamente 918,600 contribuyentes que no presentaron una declaración federal de impuestos por ingresos para el año 2010, anunció hoy el Servicio de Impuestos Internos. Sin embargo, para recolectar el dinero, deberá presentarse al IRS una declaración para el año 2010 a más tardar el martes, 15 de abril de 2014.

"La ventana se está cerrando rápidamente para las personas a quienes se adeudan reembolsos del 2010 que no han presentado una declaración de impuestos", dijo el Comisionado del IRS John Koskinen. "Animamos a los estudiantes, trabajadores a tiempo parcial y otros que no han presentado declaraciones del 2010 a fijarse en esto antes de venza el plazo el 15 de abril".

El IRS calcula que la mitad de estos reembolsos potenciales para el año 2010 serían de más de $571 dólares.

Es posible que algunas personas no presentaron una declaración de impuestos porque tuvieron muy poco ingreso y el requisito de presentar una declaración no obligaba aunque tuvieran impuestos retenidos de sus salarios o hicieran pagos estimados trimestrales. En casos donde no se haya presentado una declaración, la ley establece para la mayoría de los contribuyentes una ventana de tres años para la oportunidad de reclamar un reembolso. Si no se presenta una declaración para reclamar un reembolso dentro del plazo de tres años, el dinero se convierte en propiedad del Tesoro de EE.UU.

Para declaraciones del 2010, la ventana se cierra el 15 de abril de 2014. La ley requiere que la declaración esté remitida correctamente, puesta al correo y sellada para esa fecha. No hay penalidad por presentar una declaración retrasada que califica para un reembolso.

El IRS recuerda a los contribuyentes que buscan un reembolso de 2010 que sus cheques pudieran ser retenidos si no han presentado declaraciones de impuestos para 2011 y 2012. Además, el reembolso será aplicado a cualquier monto que aún se deba al IRS o a su agencia tributaria estatal y puede utilizarse para compensar la manutención de menores que esté sin pagar o deudas federales pasadas tales como los préstamos estudiantiles.

Al no presentar una declaración, las personas se arriesgan a perder más que su reembolso de impuestos retenidos o pagados durante el año 2010. Además, muchos trabajadores de ingresos bajos y moderados quizá no reclamaron el Crédito Tributario por Ingreso del Trabajo (EITC). Para el año 2010, el crédito tiene un valor de hasta $5,666. El EITC ayuda a individuos y familias cuyos ingresos están por debajo de ciertos límites. Los límites para el año 2010 fueron:

  • $43,352 ($48,362 si casado declarando juntos) para aquellos con tres niños calificados o más,
  • $40,363 ($45,373 si casado declarando juntos) para aquellos con dos niños calificados,
  • $35,535 ($40,545 si casado declarando juntos) para aquellos con un niño calificado, y
  • $13,460 ($18,470 si casado declarando juntos) para aquellos sin niños calificados.

Los formularios e instrucciones de impuestos del IRS para este año tributario y años anteriores están disponibles en la página Forms and Publications (en inglés) de IRS.gov o llamando gratis al 800-829-3676. Los contribuyentes a quienes les faltan los formularios W-2, 1098, 1099 ó 5498 para 2010, 2011 ó 2012 deberían solicitar copias de su empleador, banco u otro pagador.

Si estos esfuerzos no dan resultado, los contribuyentes pueden obtener una transcripción gratuita mostrando información de estos documentos visitando IRS.gov. Los contribuyentes también pueden presentar el Formulario 4506-T (en inglés) para solicitar una transcripción de su declaración de impuestos.

Personas que no presentaron una declaración del 2010 con posible reembolso:

 

Estado o Distrito

Número Estimado de Individuos

Medio Potencial de Reembolso

Total Potencial de Reembolso*

 

Alabama

15,700

$574

$12,473,000

Alaska

4,700

$649

$4,810,000

Arizona

23,800

$508

$17,517,000

Arkansas

8,400

$562

$6,667,000

California

86,500

$519

$69,752,000

Colorado

17,100

$567

$14,061,000

Connecticut

11,700

$620

$10,304,000

Delaware

3,800

$573

$3,126,000

District of Columbia

3,500

$604

$3,080,000

Florida

56,800

$593

$48,407,000

Georgia

28,400

$539

$22,504,000

Hawaii

6,200

$586

$5,413,000

Idaho

3,500

$490

$2,604,000

Illinois

37,900

$626

$32,696,000

Indiana

19,600

$570

$15,478,000

Iowa

9,200

$576

$7,050,000

Kansas

9,300

$522

$6,986,000

Kentucky

11,500

$576

$8,975,000

Louisiana

17,500

$603

$15,579,000

Maine

3,500

$502

$2,373,000

Maryland

20,700

$575

$18,002,000

Massachusetts

21,000

$560

$17,856,000

Michigan

29,200

$597

$24,259,000

Minnesota

12,700

$516

$9,582,000

Mississippi

8,500

$556

$6,769,000

Missouri

17,900

$514

$13,153,000

Montana

2,900

$534

$2,338,000

Nebraska

4,500

$528

$3,368,000

Nevada

11,400

$570

$9,156,000

New Hampshire

3,800

$602

$3,245,000

New Jersey

29,500

$639

$26,712,000

New Mexico

7,200

$572

$5,915,000

New York

57,400

$623

$50,543,000

North Carolina

24,300

$494

$17,538,000

North Dakota

1,900

$600

$1,551,000

Ohio

32,100

$560

$24,508,000

Oklahoma

15,100

$585

$12,246,000

Oregon

14,300

$519

$10,359,000

Pennsylvania

37,400

$614

$31,009,000

Rhode Island

3,000

$598

$2,472,000

South Carolina

10,200

$532

$7,756,000

South Dakota

2,100

$558

$1,605,000

Tennessee

16,300

$559

$12,839,000

Texas

80,600

$588

$71,998,000

Utah

6,100

$518

$4,705,000

Vermont

1,600

$519

$1,136,000

Virginia

26,300

$568

$22,376,000

Washington

24,800

$640

$23,033,000

West Virginia

4,100

$626

$3,534,000

Wisconsin

10,900

$516

$8,423,000

Wyoming

2,200

$648

$2,045,000

Totals

918,600

$571

$759,889,000

               

    * Excluyendo el Crédito Tributario por Ingreso del Trabajo (EITC) y otros créditos.

Page Last Reviewed or Updated: 19-Mar-2014

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