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File 1040ez 16. File 1040ez   Cómo Declarar Ganancias y Pérdidas Table of Contents Qué Hay de Nuevo Introduction Useful Items - You may want to see: Cómo Declarar Ganancias y Pérdidas de CapitalExcepción 1. File 1040ez Excepción 2. File 1040ez Presente el Formulario 1099-B o el Formulario 1099-S al IRS. File 1040ez Pérdidas de Capital Tasas Impositivas sobre Ganancias de Capital Qué Hay de Nuevo Tasas máximas de ganancias de capital. File 1040ez  Para el año 2013, las tasas máximas de ganancias de capital son del 0%, 15%, 20%, 25% y 28%. File 1040ez Introduction En este capítulo se explica cómo declarar ganancias y pérdidas de capital provenientes de ventas, intercambios y otras enajenaciones de bienes de inversión en el Formulario 8949 y el Anexo D (Formulario 1040). File 1040ez Esta explicación abarca los siguientes temas: Cómo declarar ganancias y pérdidas a corto plazo. File 1040ez Cómo declarar ganancias y pérdidas a largo plazo. File 1040ez Cómo calcular pérdidas de capital que se van a trasladar al año siguiente. File 1040ez Cómo calcular los impuestos sobre una ganancia neta de capital. File 1040ez Si vende o de otro modo enajena bienes utilizados en una ocupación o negocio o en la producción de ingresos, vea la Publicación 544, Sales and Other Dispositions of Assets (Ventas y otras enajenaciones de activos), en inglés, antes de completar el Anexo D (Formulario 1040). File 1040ez Useful Items - You may want to see: Publicación 537 Installment Sales (Ventas a plazos), en inglés 544 Sales and Other Dispositions of Assets (Ventas y otras enajenaciones de activos), en inglés 550 Investment Income and Expenses (Ingresos y gastos de inversión), en inglés Formulario (e Instrucciones) 4797 Sales of Business Property (Ventas de bienes comerciales), en inglés 6252 Installment Sale Income (Ingresos de ventas a plazos), en inglés 8582 Passive Activity Loss Limitations (Limitaciones de pérdidas en actividades pasivas), en inglés 8949 Sales and Other Dispositions of Capital Assets (Ventas y otras enajenaciones de activos de capital, en inglés) Anexo D (Formulario 1040) Capital Gains and Losses (Ganancias y pérdidas de capital), en inglés Cómo Declarar Ganancias y Pérdidas de Capital Declare sus ganancias y pérdidas de capital en el Formulario 8949. File 1040ez Complete el Formulario 8949 antes de completar las líneas 1b, 2, 3, 8b, 9 ó 10 del Anexo D (Formulario 1040). File 1040ez Use el Formulario 8949 para declarar: La venta o intercambio de un activo de capital, la cual no se declaró en ningún otro formulario o anexo, Ganancias por canjes involuntarios (aparte de cuando se deba a un hecho fortuito o un robo) de activos de capital que no sirven para propósitos de negocio o lucro y Deudas incobrables que no provienen del negocio. File 1040ez Use el Anexo D (Formulario 1040): Para calcular la ganancia o pérdida total de las transacciones declaradas en el Formulario 8949; Para declarar una ganancia proveniente del Formulario 6252 o de la Parte I del Formulario 4797; Para declarar una ganancia o pérdida proveniente del Formulario 4684, 6781 u 8824; Para declarar distribuciones de ganancias de capital no declaradas directamente en el Formulario 1040 o en el Formulario 1040A; Para declarar una pérdida de capital trasladada del año tributario anterior al año tributario actual; Para declarar su parte de una ganancia (o pérdida) de una sociedad colectiva, sociedad anónima de tipo S, caudal hereditario o fideicomiso; Para declarar las transacciones informadas a usted en el Formulario 1099-B (o documento sustitutivo), el cual muestra las bases informadas al IRS y al cual no corresponde ninguno de los ajustes o códigos del Formulario 8949; y Para declarar ganancias de capital a largo plazo no distribuidas provenientes del Formulario 2439. File 1040ez Anote en el Formulario 8949 todas las ventas e intercambios de activos de capital (incluyendo acciones, bonos, etc. File 1040ez ) y de bienes raíces (si no se declararon en el Formulario 4684, 4797, 6252, 6781 u 8824 o la línea 1a u 8a del Anexo D). File 1040ez Declare estas transacciones aun si usted no recibió un Formulario 1099-B o 1099-S (u otra declaración sustitutiva) para la transacción. File 1040ez Declare las ganancias o pérdidas a corto plazo en la Parte I. File 1040ez Declare ganancias y pérdidas a largo plazo en la Parte II. File 1040ez Use cuantos Formularios 8949 sean necesarios. File 1040ez Excepciones a la presentación del Formulario 8949 y el Anexo D (Formulario 1040). File 1040ez   Hay ciertas circunstancias bajo las cuales usted tal vez no tenga que presentar el Formulario 8949 ni el Anexo D (Formulario 1040). File 1040ez Excepción 1. File 1040ez   Usted no tiene que presentar el Formulario 8949 ni el Anexo D (Formulario 1040) si no tiene pérdidas de capital y sus únicas ganancias de capital son distribuciones de ganancia de capital correspondientes al (los) recuadro(s) 2a del (de los) Formulario(s) 1099-DIV (o declaraciones sustitutivas). File 1040ez (Si alguno de los Formularios 1099-DIV (o declaraciones sustitutivas) que usted recibe indica una cifra en el recuadro 2b (ganancias no recuperadas conforme a la sección 1250), el recuadro 2c (ganancias conforme a la sección 1202) o el recuadro 2d (ganancias (tasas de 28%) por la venta de objetos coleccionables, usted no reúne los requisitos para esta excepción). File 1040ez Si reúne los requisitos para esta excepción, declare sus distribuciones de ganancia de capital directamente en la línea 13 del Formulario 1040 y marque el recuadro en la línea 13. File 1040ez También debe utillizar la Qualified Dividends and Capital Gain Tax Worksheet (Hoja de trabajo para impuestos sobre dividendos y ganancias de capital), que encontrará en las Instrucciones del Formulario 1040, para calcular su impuesto. File 1040ez Usted pede declarar sus distribuciones de ganancias de capital en la línea 10 del Formulario 1040A, en vez del Formulario 1040, si ninguno de los Formularios 1099-DIV (o declaraciones sustitutivas) que usted recibió indica una cifra en los recuadros 2b, 2c o 2d y usted no tiene que presentar el Formulario 1040. File 1040ez Excepción 2. File 1040ez   Usted tiene que presentar el Anexo D (Formulario 1040), pero por lo general no tiene que presentar el Formulario 8949 si la Excepción 1 no le corresponde y sus únicas ganancias y pérdidas de capital son: Distribuciones de ganancias de capital; Una pérdida de capital trasladada de un año anterior; Una ganancia correspondiente al Formulario 2439 ó 6252, o de la Parte I del Formulario 4797; Una ganancia o pérdida correspondiente al Formulario 4684, 6781 u 8824; Una ganancia o pérdida de una sociedad colectiva, sociedad anónima de tipo S, un caudal hereditario o fideicomiso; Ganancias y pérdidas de transacciones por las cuales usted recibió el Formulario 1099-B (o un documento sustitutivo), el cual muestra las bases informadas al IRS y por lo cual no necesita hacer ningún ajuste en la columna (g) del Formulario 8949 ni anotar ningún código en la columna (f) del Formulario 8949. File 1040ez Ventas a plazos. File 1040ez   No puede utilizar el método de pago a plazos para declarar una ganancia proveniente de la venta de acciones o valores bursátiles cotizados en un mercado de valores bursátiles establecido. File 1040ez Tiene que declarar la totalidad de la ganancia en el año de la venta (el año en el que ocurra la fecha de canje). File 1040ez Ganancias y pérdidas provenientes de una actividad pasiva. File 1040ez    Si tiene pérdidas o ganancias provenientes de una actividad pasiva, es posible que tenga que declararlas también en el Formulario 8582. File 1040ez En ciertos casos, la pérdida puede ser limitada conforme a las reglas de actividad pasiva. File 1040ez Consulte el Formulario 8582 y sus instrucciones correspondientes por separado para obtener información adicional sobre la declaración de ganancias y pérdidas de capital producto de una actividad pasiva. File 1040ez Transacciones que se declaran en el Formulario 1099-B. File 1040ez   Si vendió bienes, como acciones, bonos o ciertos productos de consumo bursátiles, a través de un agente corredor bursátil, éste debe entregarle un Formulario 1099-B o documento sustitutivo. File 1040ez Utilice el Formulario 1099-B o el documento sustitutivo para completar el Formulario 8949. File 1040ez Si usted vendió un valor bursátil garantizado en 2013, su agente corredor bursátil le mandará un Formulario 1099-B (o declaración sustitutiva) que le indica la base. File 1040ez Esto le ayudará a completar el Formulario 8949. File 1040ez Por lo general, los valores bursátiles garantizados son aquéllos que usted adquirió después del año 2010. File 1040ez   Declare las ganancias brutas que aparezcan en el recuadro 2a del Formulario 1099-B como el precio de venta en la columna (d) de la Parte I o la Parte II del Formulario 8949, según le corresponda a su caso. File 1040ez No obstante, si el agente corredor bursátil indica, en el recuadro 2a del Formulario 1099-B, haber declarado al IRS las ganancias brutas (precio de venta) menos comisiones y primas de opciones, anote el precio neto de venta resultante en la columna (d) de la Parte I o de la Parte II del Formulario 8949, según le corresponda a su caso. File 1040ez   Incluya en la columna (g) todo gasto de venta, tal como honorarios de agente corredor bursátil, comisiones, impuestos de traspaso locales y estatales y primas de opciones, a menos que usted haya declarado el precio neto de venta en la columna (d). File 1040ez Si incluye un gasto de venta en la columna (g), anote “E” en la columna (f). File 1040ez Transacciones que se declaran en el Formulario 1099-CAP. File 1040ez   Si es dueño de acciones de una sociedad anónima en cuyo control o estructura de capital haya habido cambios importantes, dicha sociedad debe enviarle el Formulario 1099-CAP o documento sustitutivo. File 1040ez Utilice el Formulario 1099-CAP o documento sustitutivo para completar el Formulario 8949. File 1040ez Si sus cálculos indican que, debido al cambio, usted tendría una pérdida, no anote ninguna cantidad en el Formulario 8949 ni en el Anexo D (Formulario 1040). File 1040ez Esta transacción no le da la posibilidad de declarar una pérdida en el Anexo D (Formulario 1040). File 1040ez   Declare el total de la cantidad recibida indicado en el recuadro 2 del Formulario 1099-CAP como el precio de venta en la columna (d) de la Parte I o de la Parte II del Formulario 8949, según le corresponda a su caso. File 1040ez Transacciones que se declaran en el Formulario 1099-S. File 1040ez   Si vendió o canjeó bienes raíces que han de declararse, normalmente la persona encargada de comunicar transacciones de bienes raíces debe entregarle un Formulario 1099-S en el que se indiquen las ganancias brutas. File 1040ez    “Bienes raíces que han de declararse” son toda participación en una propiedad actual o futura en cualesquiera de los siguientes casos: Terrenos con o sin mejoras, incluido el espacio aéreo; Estructuras intrínsecamente permanentes, incluido todo edificio residencial, comercial o industrial; Una unidad de condominio y sus instalaciones accesorias y elementos comunes, incluido el terreno; y Acciones de cooperativa de viviendas en sociedad anónima (como se define en la sección 216 del Código de Impuestos Internos). File 1040ez   Una “persona encargada de comunicar transacciones de bienes raíces” puede ser el abogado del comprador, el abogado de usted, una compañía de escrituras de propiedad o de cuentas en depósito, un prestamista hipotecario, el agente corredor bursátil de usted, el agente corredor bursátil del comprador o la persona que adquiera la mayor participación en la propiedad. File 1040ez   El Formulario 1099-S indicará las ganancias brutas de la venta o el intercambio en el recuadro 2. File 1040ez Consulte las Instrucciones para el Formulario 8949 y las Instrucciones para el Anexo D (Formulario 1040) para saber cómo se declaran estas transacciones e incluirlas en la Parte I o Parte II del Formulario 8949, tal como le corresponda a su caso. File 1040ez No obstante, declare los intercambios por bienes del mismo tipo en el Formulario 8824. File 1040ez   Es ilegal que una persona encargada de comunicar transacciones de bienes raíces le cobre un cargo por separado por cumplir con el requisito de presentación del Formulario 1099-S. File 1040ez Nominatarios. File 1040ez   Si recibe ganancias brutas como nominatario (es decir, las ganancias brutas están a nombre suyo pero en realidad pertenecen a otra persona), vea las Instrucciones para el Formulario 8949, para saber cómo declarar estas cantidades en el Formulario 8949. File 1040ez Presente el Formulario 1099-B o el Formulario 1099-S al IRS. File 1040ez   Si recibió ganancias brutas en calidad de nominatario en 2013, tiene que presentar al IRS el Formulario 1099-B o el Formulario 1099-S correspondiente a dichas ganancias. File 1040ez Envíe el Formulario 1099-B o el Formulario 1099-S junto con el Formulario 1096, Annual Summary and Transmittal of U. File 1040ez S. File 1040ez Information Returns (Resumen e informe anual de declaraciones informativas de los Estados Unidos), en inglés, al Centro de Servicio del Servicio de Impuestos Internos que le corresponda a más tardar el 28 de febrero de 2014 (31 de marzo de 2014, si presenta el Formulario 1099-B o el Formulario 1099-S por vía electrónica). File 1040ez Entregue la Copia B del Formulario 1099-B o del Formulario 1099-S al verdadero dueño de dichas ganancias a más tardar el 18 de febrero de 2014. File 1040ez En el Formulario 1099-B, usted debe constar como “Payer” (Pagador). File 1040ez El otro dueño debe constar como “Recipient” (Destinatario). File 1040ez En el Formulario 1099-S, usted debe constar como “Filer” (Declarante). File 1040ez El otro dueño debe constar como “Transferor” (Cesionista). File 1040ez No obstante, usted no tiene que presentar el Formulario 1099-B ni el Formulario 1099-S para mostrar las ganancias de su cónyuge. File 1040ez Para más información acerca de los requisitos de presentación de ciertas declaraciones informativas y las multas por no presentar (o facilitar) dichas declaraciones, vea las General Instructions for Certain Information Returns (Instrucciones generales para determinadas declaraciones informativas), en inglés. File 1040ez Si presenta la declaración electrónicamente, vea la Publicación 1220, en inglés. File 1040ez Venta de bienes comprados en diferentes ocasiones. File 1040ez   Si vende un paquete de acciones u otros bienes que haya comprado en diferentes ocasiones, declare la pérdida o ganancia a corto plazo procedente de la venta en una fila de la Parte I del Formulario 8949 y anote la pérdida o ganancia a largo plazo en una fila de la Parte II del Formulario 8949. File 1040ez Escriba “Various” (Varios) en la columna (b) para la “Date acquired” (Fecha de adquisición). File 1040ez Gastos de venta. File 1040ez    En la columna (g) del Formulario 8949, incluya todo gasto de venta, como honorarios de agentes corredores bursátiles, comisiones, impuestos estatales y locales sobre traspasos y primas de opciones, a menos que usted haya declarado el precio neto de ventas en la columna (d). File 1040ez Si usted incluyó un gasto de venta en la columna (g), anote “E” en la columna (f). File 1040ez   Para más información sobre los ajustes a la base, vea el capítulo 13. File 1040ez Ganancias y pérdidas a corto plazo. File 1040ez   Las ganancias o pérdidas de capital sobre la venta o canje de bienes de inversión que haya tenido por 1 año o menos se consideran pérdidas o ganancias de capital a corto plazo. File 1040ez Declárelas en la Parte I del Formulario 8949. File 1040ez   Sume su parte de pérdidas o ganancias de capital a corto plazo provenientes de sociedades colectivas, sociedades anónimas de tipo S, caudales hereditarios y fideicomisos, además de toda pérdida de capital a corto plazo que se haya trasladado de un año anterior, con las demás ganancias y pérdidas de capital a corto plazo para calcular la pérdida o ganancia de capital neta a corto plazo en la línea 7 del Anexo D (Formulario 1040). File 1040ez Ganancias y pérdidas a largo plazo. File 1040ez    Una ganancia o pérdida de capital sobre la venta o canje de bienes de inversión que haya tenido durante más de 1 año se considera ganancia o pérdida de capital a largo plazo. File 1040ez Declárela en la Parte II del Formulario 8949. File 1040ez   Usted debe declarar lo siguiente en la Parte II del Anexo D (Formulario 1040): Ganancias de capital a largo plazo de un fondo mutuo (u otra sociedad inversionista reglamentada) o de una sociedad de inversión inmobiliaria (REIT, por sus siglas en inglés) que no hayan sido distribuidas; Su participación de las ganancias y pérdidas de capital a largo plazo de sociedades colectivas, sociedades anónimas de tipo S, caudales hereditarios y fideicomisos; Toda distribución de ganancia de capital proveniente de fondos mutuos y sociedades de inversión inmobiliaria (REIT) que no se haya declarado directamente en la línea 10 del Formulario 1040A o la línea 13 del Formulario 1040; y Pérdidas de capital a largo plazo trasladadas de un año anterior. File 1040ez    El resultado que se dé después de sumar dichas cantidades con las demás ganancias de capital a largo plazo y restar las pérdidas de capital a largo plazo es la ganancia o pérdida de capital neta a largo plazo (línea 15 del Anexo D (Formulario 1040)). File 1040ez Total de la ganancia o pérdida neta. File 1040ez   Para calcular el total de la ganancia o pérdida neta, sume la ganancia o pérdida de capital neta a corto plazo (línea 7 del Anexo D (Formulario 1040)) con la pérdida o ganancia de capital neta a largo plazo (línea 15 del Anexo D (Formulario 1040)). File 1040ez Anote el resultado en la línea 16 de la Parte III del Anexo D (Formulario 1040). File 1040ez Si tiene pérdidas que sobrepasen las ganancias, vea Pérdidas de Capital , que se encuentra a continuación. File 1040ez Si las líneas 15 y 16 del Anexo D (Formulario 1040) son ganancias y el ingreso sujeto a impuestos en su Formulario 1040 es mayor de cero, vea Tasas Impositivas sobre Ganancias de Capital , más adelante. File 1040ez Pérdidas de Capital Si las pérdidas de capital son mayores que las ganancias de capital, se puede declarar una deducción por pérdida de capital. File 1040ez Declare la cantidad de la deducción en la línea 13 del Formulario 1040, anotándola entre paréntesis. File 1040ez Límite sobre la deducción. File 1040ez   La deducción por ganancia de capital permisible, calculada en el Anexo D (Formulario 1040), es la cantidad que sea menor de las siguientes: $3,000 ($1,500 si es casado y presenta una declaración por separado) o El total de la pérdida neta tal como aparece en la línea 16 del Anexo D (Formulario 1040). File 1040ez   Puede usar el total de la pérdida neta para reducir sus ingresos en una cantidad equivalente, hasta el límite de $3,000. File 1040ez Traslado de pérdida de capital. File 1040ez   Si el total de la pérdida neta en la línea 16 del Anexo D (Formulario 1040) sobrepasa el límite anual de las deducciones de pérdida de capital, puede trasladar al año siguiente la parte sobrante y tratarla como si hubiera incurrido en la misma durante ese próximo año. File 1040ez Si una parte de la pérdida sigue sin usarse, puede trasladarla a años posteriores hasta que se agote. File 1040ez   Cuando calcule una cantidad de pérdida de capital que se trasladará al año siguiente, tiene que tener en cuenta la deducción permisible del año en curso, la haya reclamado o no, e independientemente de si presentó o no una declaración correspondiente al año en curso. File 1040ez   Cuando traslade una pérdida a un año posterior, ésta sigue siendo una pérdida a largo plazo o corto plazo. File 1040ez Una pérdida de capital a largo plazo que usted traslade al año tributario siguiente reducirá las ganancias de capital a largo plazo de dicho año antes de reducir las ganancias de capital a corto plazo de dicho año. File 1040ez Cálculo de la cantidad trasladada al año siguiente. File 1040ez   La cantidad de la pérdida de capital a trasladarse al año siguiente es la cantidad de pérdida neta total que sea mayor que la cantidad menor entre: La deducción por pérdida de capital permisible durante el año o Sus ingresos sujetos a impuestos aumentados por la deducción por pérdida de capital permisible durante el año y la deducción por exenciones personales. File 1040ez   Si las deducciones son mayores que sus ingresos brutos del año tributario, utilice los ingresos negativos sujetos a impuestos al calcular la cantidad en el punto (2). File 1040ez    Complete la Capital Loss Carryover Worksheet (Hoja de trabajo para calcular la pérdida de capital a trasladarse a años posteriores) en las Instrucciones del Anexo D o la Publicación 550, en inglés, para calcular la parte de la pérdida de capital que se pueda trasladar. File 1040ez Ejemplo. File 1040ez Roberto y Gloria vendieron valores bursátiles en 2013. File 1040ez Las ventas dieron por resultado una pérdida de capital de $7,000. File 1040ez No hicieron otras transacciones de capital. File 1040ez Sus ingresos sujetos a impuestos fueron $26,000. File 1040ez En la declaración conjunta de 2013, pueden deducir $3,000. File 1040ez La parte de la pérdida que no usaron, $4,000 ($7,000 − $3,000), se puede trasladar a 2014. File 1040ez Si la pérdida de capital hubiera sido $2,000, la deducción por pérdida de capital también habría sido $2,000. File 1040ez No tendrían cantidad alguna a trasladar al año siguiente. File 1040ez Utilice primero las pérdidas a corto plazo. File 1040ez   Cuando calcule la cantidad a trasladarse al año siguiente, utilice primero las pérdidas de capital a corto plazo, aunque haya incurrido en las mismas después de una pérdida de capital a largo plazo. File 1040ez Si no ha alcanzado el límite de la deducción por pérdidas de capital después de haber utilizado las pérdidas de capital a corto plazo, utilice las pérdidas de capital a largo plazo hasta alcanzar el límite. File 1040ez Pérdida de capital de un difunto. File 1040ez    Una pérdida de capital sufrida por una persona en su último año tributario antes de fallecer (o que se haya traspasado de un año anterior a dicho año) se puede deducir sólo en la última declaración del impuesto sobre el ingreso personal que se presente a nombre del difunto. File 1040ez Los límites de pérdida de capital explicados anteriormente aún corresponden en este caso. File 1040ez El caudal hereditario (patrimonio) del difunto no puede deducir ninguna parte de la pérdida ni trasladarla a años posteriores. File 1040ez Declaraciones conjuntas y separadas. File 1040ez   Si antes usted y su cónyuge presentaban declaraciones por separado y ahora presentan una declaración conjunta, sume las cantidades de pérdida de capital que cada uno de ustedes haya trasladado a un año siguiente. File 1040ez No obstante, si antes usted y su cónyuge presentaban una declaración conjunta y ahora presentan declaraciones por separado, toda pérdida de capital que se haya trasladado a un año siguiente se puede deducir sólo en la declaración del cónyuge que de hecho sufrió la pérdida. File 1040ez Tasas Impositivas sobre Ganancias de Capital Las tasas impositivas correspondientes a una ganancia neta de capital suelen ser más bajas que las que corresponden a otros ingresos. File 1040ez Estas tasas reducidas se conocen como las “tasas máximas de ganancias de capital”. File 1040ez El término “ganancia neta de capital” designa la cantidad por la que la ganancia neta de capital a largo plazo del año supera la pérdida de capital neta a corto plazo. File 1040ez Para el año 2013, las tasas máximas correspondientes a ganancias de capital son 0%, 15%, 20%, 25% y 28%. File 1040ez Vea la Tabla 16-1, para obtener información detallada. File 1040ez Si para calcular el impuesto utiliza las tasas máximas correspondientes a ganancias de capital y el cálculo normal de impuestos le resulta en unos impuestos más bajos, el cálculo normal de impuestos es el que le corresponde. File 1040ez Ejemplo. File 1040ez Su ganancia neta de capital proviene en su totalidad de la venta de artículos coleccionables, por lo tanto, la tasa correspondiente a la ganancia de capital es 28%. File 1040ez Si de otro modo está sujeto a una tasa menor del 28%, la tasa del 28% no corresponde. File 1040ez Deducción de los intereses de inversiones. File 1040ez   Si declara una deducción de intereses de inversiones, tal vez tenga que reducir la cantidad de su ganancia neta de capital que reúna los requisitos para las tasas impositivas sobre ganancias de capital. File 1040ez Réstele la cantidad de la ganancia neta de capital que opte por incluir en los ingresos de inversiones al calcular el límite de la deducción de los mismos. File 1040ez Para hacer esto, se utiliza la Schedule D Tax Worksheet (Hoja de trabajo para los impuestos del Anexo D) en las Instrucciones para el Anexo D (Formulario 1040), en inglés, o la Qualified Dividends and Capital Gain Tax Worksheet (Hoja de trabajo para los impuestos sobre dividendos calificados y ganancias de capital), que se encuentra en las instrucciones por separado correspondientes a los Formularios 1040 y 1040A, en inglés. File 1040ez Para más información acerca del límite de los intereses procedentes de inversiones, vea Interest Expenses (Gastos de intereses) en el capítulo 3 de la Publicación 550, en inglés. File 1040ez Tabla 16-1. File 1040ez ¿Cuál es la Tasa Máxima de Ganancias de Capital que le Corresponde? SI la ganancia neta de capital se deriva de . File 1040ez . File 1040ez . File 1040ez ENTONCES la  tasa máxima de  ganancia de capital es . File 1040ez . File 1040ez . File 1040ez una ganancia producto de artículos coleccionables 28% una ganancia, la cual reúne los requisitos, sobre acciones de pequeños negocios calificados menos la exclusión conforme a la sección 1202 28% una ganancia conforme a la sección 1250 no recuperada 25% otra ganancia1 y la tasa impositiva normal correspondiente es 39. File 1040ez 6% 20% otra ganancia1 y la tasa impositiva normal correspondiente es 25%, 28%, 33% o 35% 15% otra ganancia1 y la tasa impositiva normal correspondiente es 10% o 15% 0% 1 El término “otra ganancia” significa toda ganancia que no sea una ganancia procedente de artículos coleccionables, ganancia sobre acciones de pequeños negocios calificados o una ganancia conforme a la sección 1250 no recuperada. File 1040ez     Ganancia o pérdida procedente de artículos coleccionables. File 1040ez   Ésta es una ganancia o pérdida que se deriva de la venta o canje de una obra de arte, alfombra, antigüedad, metal (como oro, plata y platino en barras), piedra preciosa, estampilla o sello, moneda o bebida alcohólica que haya tenido más de 1 año. File 1040ez   Se considera que una ganancia procedente de artículos coleccionables abarca las ganancias resultantes de la venta de una participación en una sociedad colectiva, sociedad anónima de tipo S o fideicomiso, generadas por una plusvalía no realizada de dichos artículos coleccionables. File 1040ez Ganancia sobre acciones de pequeños negocios calificados. File 1040ez    Si obtuvo una ganancia de acciones de pequeños negocios calificados y fue dueño de dichas acciones durante más de 5 años, normalmente puede excluir de los ingresos una parte o la totalidad de su ganancia bajo la sección 1202. File 1040ez La ganancia que cumple los requisitos, menos la exclusión conforme a la sección 1202, es una ganancia con una tasa de 28%. File 1040ez Vea Gains on Qualified Small Business Stock (Ganancias de acciones de pequeños negocios calificados) en el capítulo 4 de la Publicación 550, en inglés. File 1040ez Ganancia conforme a la sección 1250 no recuperada. File 1040ez    Por lo general, ésta es toda parte de la ganancia de capital que se haya originado por la venta de bienes conforme a la sección 1250 (bienes raíces) debido a depreciación (pero no más que la ganancia neta conforme a la sección 1231) menos toda pérdida neta en el grupo del 28%. File 1040ez Use la Unrecaptured Section 1250 Gain Worksheet (Hoja de trabajo de ganancias no recuperadas conforme a la sección 1250) de las Instrucciones del Anexo D (Formulario 1040), en inglés, para calcular la ganancia no recuperada conforme a la sección 1250. File 1040ez Para más información sobre bienes conforme a la sección 1250 y ganancias conforme a la sección 1231, vea el capítulo 3 de la Publicación 544, en inglés. File 1040ez Cálculo de los impuestos a base de las tasas máximas de ganancias de capital. File 1040ez   Utilice la Qualified Dividends and Capital Gain Tax Worksheet (Hoja de trabajo para los impuestos sobre dividendos calificados y ganancias de capital) o la Schedule D Tax Worksheet (Hoja de trabajo para los impuestos del Anexo D), la que corresponda, para calcular su impuesto si ha recibido dividendos calificados o ganancia neta de capital. File 1040ez Tiene ganancia neta de capital si las cantidades de las líneas 15 y 16 del Anexo D ambas son ganancias. File 1040ez Hoja de trabajo para los impuestos del Anexo D. File 1040ez   Utilice la Schedule D Tax Worksheet (Hoja de trabajo para los impuestos del Anexo D) que se encuentra en las Instrucciones del Anexo D (Formulario 1040) para calcular el impuesto si se dan las siguientes condiciones: Tiene que presentar el Anexo D (Formulario 1040) y La cantidad de la línea 18 (ganancia a una tasa de 28%) o la línea 19 (ganancia no recuperada conforme a la sección 1250) del Anexo D (Formulario 1040) es mayor de cero. File 1040ez Hoja de trabajo para el impuesto sobre dividendos calificados y ganancias de capital. File 1040ez   Utilice la Qualified Dividends and Capital Gain Tax Worksheet (Hoja de trabajo para el impuesto sobre los dividendos calificados y ganancias de capital) de las instrucciones del Formulario 1040 o Formulario 1040A (el que presente) para calcular el impuesto si no tiene que utilizar la Hoja de trabajo para los impuestos del Anexo D (como se explica anteriormente) y corresponde cualquiera de los siguientes puntos: Recibió dividendos calificados. File 1040ez (Vea Dividendos Calificados en el capítulo 8). File 1040ez No tiene que presentar el Anexo D (Formulario 1040) y recibió distribuciones de ganancias de capital. File 1040ez (Vea Excepciones a la presentación del Formulario 8949 y el Anexo D (Formulario 1040) , anteriormente). File 1040ez Las cantidades de las líneas 15 y 16 del Anexo D (Formulario 1040) son mayores de cero. File 1040ez Impuesto mínimo alternativo. File 1040ez   Estas tasas de ganancias de capital se utilizan también para calcular el impuesto mínimo alternativo. File 1040ez Prev  Up  Next   Home   More Online Publications
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The File 1040ez

File 1040ez 1. File 1040ez   Filing Information Table of Contents Topics - This chapter discusses: Useful Items - You may want to see: Filing RequirementsWhen To File and Pay Foreign Currency Does My Return Have To Be On Paper? Where To File Nonresident Alien Spouse Treated as a ResidentSocial Security Number (SSN) How To Make the Choice Suspending the Choice Ending the Choice Estimated Tax Other Forms You May Have To File Topics - This chapter discusses: Whether you have to file a return, When to file your return and pay any tax due, How to treat foreign currency, How to file electronically, Where to file your return, When you can treat your nonresident alien spouse as a resident, and When you may have to make estimated tax payments. File 1040ez Useful Items - You may want to see: Publication 3 Armed Forces' Tax Guide 501 Exemptions, Standard Deduction, and Filing Information 505 Tax Withholding and Estimated Tax 519 U. File 1040ez S. File 1040ez Tax Guide for Aliens 970 Tax Benefits for Education Form (and Instructions) 1040-ES Estimated Tax for Individuals 1040X Amended U. File 1040ez S. File 1040ez Individual Income Tax Return 2350 Application for Extension of Time To File U. File 1040ez S. File 1040ez Income Tax Return 2555 Foreign Earned Income 2555-EZ Foreign Earned Income Exclusion 4868 Application for Automatic Extension of Time To File U. File 1040ez S. File 1040ez Individual Income Tax Return 8822 Change of Address See chapter 7 for information about getting these publications and forms. File 1040ez Filing Requirements If you are a U. File 1040ez S. File 1040ez citizen or resident alien, the rules for filing income, estate, and gift tax returns and for paying estimated tax are generally the same whether you are in the United States or abroad. File 1040ez Your income, filing status, and age generally determine whether you must file an income tax return. File 1040ez Generally, you must file a return for 2013 if your gross income from worldwide sources is at least the amount shown for your filing status in the following table. File 1040ez Filing Status*   Amount Single $10,000 65 or older $11,500 Head of household $12,850 65 or older $14,350 Qualifying widow(er) $16,100 65 or older $17,300 Married filing jointly $20,000 Not living with spouse at end of year $3,900 One spouse 65 or older $21,200 Both spouses 65 or older $22,400 Married filing separately $3,900 *If you are the dependent of another taxpayer, see the instructions for Form 1040 for more information on whether you must file a return. File 1040ez Gross income. File 1040ez   This includes all income you receive in the form of money, goods, property, and services that is not exempt from tax. File 1040ez   For purposes of determining whether you must file a return, gross income includes any income that you can exclude as foreign earned income or as a foreign housing amount. File 1040ez If you are self-employed, your gross income includes the amount on Part I, line 7 of Schedule C (Form 1040), Profit or Loss From Business, or line 1 of Schedule C-EZ (Form 1040), Net Profit From Business. File 1040ez Self-employed individuals. File 1040ez   If your net earnings from self-employment are $400 or more, you must file a return even if your gross income is below the amount listed for your filing status in the table shown earlier. File 1040ez Net earnings from self-employment are defined in Publication 334, Tax Guide for Small Business. File 1040ez 65 or older. File 1040ez   You are considered to be age 65 on the day before your 65th birthday. File 1040ez For example, if your 65th birthday is on January 1, 2014, you are considered 65 for 2013. File 1040ez Residents of U. File 1040ez S. File 1040ez possessions. File 1040ez   If you are (or were) a bona fide resident of a U. File 1040ez S. File 1040ez possession, you may be required to file Form 8898, Statement for Individuals Who Begin or End Bona Fide Residence in a U. File 1040ez S. File 1040ez Possession. File 1040ez See the instructions for the form for more information. File 1040ez When To File and Pay If you file on a calendar year basis, the due date for filing your return is April 15 of the following year. File 1040ez If you file on a fiscal year basis (a year ending on the last day of any month except December), the due date is 3 months and 15 days after the close of your fiscal year. File 1040ez In general, the tax shown on your return should be paid by the due date of the return, without regard to any extension of time for filing the return. File 1040ez When the due date for doing any act for tax purposes—filing a return, paying taxes, etc. File 1040ez — falls on a Saturday, Sunday, or legal holiday, the due date is delayed until the next business day. File 1040ez A tax return delivered by the U. File 1040ez S. File 1040ez mail or a designated delivery service that is postmarked or dated by the delivery service on or before the due date is considered to have been filed on or before that date. File 1040ez See your Form 1040 or Form 1040A instructions for a list of designated delivery services. File 1040ez Foreign wire transfers. File 1040ez   If you have a U. File 1040ez S. File 1040ez bank account, you can use: EFTPS (Electronic Federal Tax Payment System), or Federal Tax Application (same-day wire transfer). File 1040ez If you do not have a U. File 1040ez S. File 1040ez bank account, ask if your financial institution has a U. File 1040ez S. File 1040ez affiliate that can help you make same-day wire transfers. File 1040ez   For more information, visit www. File 1040ez eftps. File 1040ez gov. File 1040ez Extensions You can get an extension of time to file your return. File 1040ez In some circumstances, you also can get an extension of time to file and pay any tax due. File 1040ez However, if you pay the tax due after the regular due date, interest will be charged from the regular due date until the date the tax is paid. File 1040ez This publication discusses four extensions: an automatic 2-month extension, an automatic 6-month extension, an additional extension for taxpayers out of the country, and an extension of time to meet tests. File 1040ez If you served in a combat zone or qualified hazardous duty area, see Publication 3 for a discussion of extensions of deadlines. File 1040ez Automatic 2-month extension. File 1040ez   You are allowed an automatic 2-month extension to file your return and pay federal income tax if you are a U. File 1040ez S. File 1040ez citizen or resident alien, and on the regular due date of your return: You are living outside the United States and Puerto Rico and your main place of business or post of duty is outside the United States and Puerto Rico, or You are in military or naval service on duty outside the United States and Puerto Rico. File 1040ez   If you use a calendar year, the regular due date of your return is April 15. File 1040ez Even if you are allowed an extension, you will have to pay interest on any tax not paid by the regular due date of your return. File 1040ez Married taxpayers. File 1040ez   If you file a joint return, either you or your spouse can qualify for the automatic extension. File 1040ez If you and your spouse file separate returns, this automatic extension applies only to the spouse who qualifies for it. File 1040ez How to get the extension. File 1040ez   To use this automatic 2-month extension, you must attach a statement to your return explaining which of the two situations listed earlier qualified you for the extension. File 1040ez Automatic 6-month extension. File 1040ez   If you are not able to file your return by the due date, you generally can get an automatic 6-month extension of time to file (but not of time to pay). File 1040ez To get this automatic extension, you must file a paper Form 4868 or use IRS e-file (electronic filing). File 1040ez For more information about filing electronically, see E-file options , later. File 1040ez   The form must show your properly estimated tax liability based on the information available to you. File 1040ez    You may not be eligible. File 1040ez You cannot use the automatic 6-month extension of time to file if: You want the IRS to figure your tax, or You are under a court order to file by the regular due date. File 1040ez E-file options. File 1040ez    You can use e-file to get an extension of time to file. File 1040ez You can either file Form 4868 electronically or you can pay part or all of your estimate of tax due using a credit or debit card. File 1040ez   First, complete Form 4868 to use as a worksheet. File 1040ez If you think you may owe tax when you file your return, use Part II of the form to estimate your balance due. File 1040ez    Then, do one of the following. File 1040ez E-file Form 4868. File 1040ez You can use a tax software package with your personal computer or a tax professional to file Form 4868 electronically. File 1040ez You will need to provide certain information from your tax return for 2012. File 1040ez If you wish to make a payment by electronic funds withdrawal, see the instructions for Form 4868. File 1040ez If you e-file Form 4868, do not also send a paper Form 4868. File 1040ez E-file and pay by credit or debit card. File 1040ez You can get an extension by paying part or all of your estimate of tax due by using a credit or debit card. File 1040ez You can do this by phone or over the Internet. File 1040ez If you do this, you do not file Form 4868. File 1040ez For more information, see the instructions for your tax return. File 1040ez When to file. File 1040ez   Generally, you must request the 6-month extension by the regular due date of your return. File 1040ez Previous 2-month extension. File 1040ez   If you cannot file your return within the automatic 2-month extension period, you generally can get an additional 4 months to file your return, for a total of 6 months. File 1040ez The 2-month period and the 6-month period start at the same time. File 1040ez You have to request the additional 4 months by the new due date allowed by the 2-month extension. File 1040ez   The additional 4 months of time to file (unlike the original 2-month extension) is not an extension of time to pay. File 1040ez You must make an accurate estimate of your tax based on the information available to you. File 1040ez If you find you cannot pay the full amount due with Form 4868, you can still get the extension. File 1040ez You will owe interest on the unpaid amount from the original due date of the return. File 1040ez   You also may be charged a penalty for paying the tax late unless you have reasonable cause for not paying your tax when due. File 1040ez Penalties for paying the tax late are assessed from the original due date of your return, unless you qualify for the automatic 2-month extension. File 1040ez In that situation, penalties for paying late are assessed from the extended due date of the payment (June 15 for calendar year taxpayers). File 1040ez Additional extension of time for taxpayers out of the country. File 1040ez   In addition to the 6-month extension, taxpayers who are out of the country can request a discretionary 2-month additional extension of time to file their returns (to December 15 for calendar year taxpayers). File 1040ez   To request this extension, you must send the Internal Revenue Service a letter explaining the reasons why you need the additional 2 months. File 1040ez Send the letter by the extended due date (October 15 for calendar year taxpayers) to the following address: Department of the Treasury Internal Revenue Service Center Austin, TX 73301-0045   You will not receive any notification from the Internal Revenue Service unless your request is denied. File 1040ez   The discretionary 2-month additional extension is not available to taxpayers who have an approved extension of time to file on Form 2350, discussed next. File 1040ez Extension of time to meet tests. File 1040ez   You generally cannot get an extension of more than 6 months. File 1040ez However, if you are outside the United States and meet certain requirements, you may be able to get a longer extension. File 1040ez   You can get an extension of more than 6 months to file your tax return if you need the time to meet either the bona fide residence test or the physical presence test to qualify for either the foreign earned income exclusion or the foreign housing exclusion or deduction. File 1040ez The tests, the exclusions, and the deduction are explained in chapter 4. File 1040ez   You should request an extension if all three of the following apply. File 1040ez You are a U. File 1040ez S. File 1040ez citizen or resident alien. File 1040ez You expect to meet either the bona fide residence test or the physical presence test, but not until after your tax return is due. File 1040ez Your tax home is in a foreign country (or countries) throughout your period of bona fide residence or physical presence, whichever applies. File 1040ez   If you are granted an extension, it generally will be to 30 days beyond the date on which you can reasonably expect to qualify for an exclusion or deduction under either the bona fide residence test or the physical presence test. File 1040ez However, if you have moving expenses that are for services performed in 2 years, you may be granted an extension until after the end of the second year. File 1040ez How to get an extension. File 1040ez   To obtain an extension, file Form 2350 either by giving it to a local IRS representative or other IRS employee or by mailing it to the: Department of the Treasury Internal Revenue Service Center Austin, TX 73301-0045   You must file Form 2350 by the due date for filing your return. File 1040ez Generally, if both your tax home and your abode are outside the United States and Puerto Rico on the regular due date of your return and you file on a calendar year basis, the due date for filing your return is June 15. File 1040ez What if tests are not met. File 1040ez   If you obtain an extension and unforeseen events make it impossible for you to meet either the bona fide residence test or the physical presence test, you should file your income tax return as soon as possible because you must pay interest on any tax due after the regular due date of the return (even though an extension was granted). File 1040ez    You should make any request for an extension early, so that if it is denied you still can file your return on time. File 1040ez Otherwise, if you file late and additional tax is due, you may be subject to a penalty. File 1040ez Return filed before test is met. File 1040ez   If you file a return before you meet the bona fide residence test or the physical presence test, you must include all income from both U. File 1040ez S. File 1040ez and foreign sources and pay the tax on that income. File 1040ez If you later meet either of the tests, you can claim the foreign earned income exclusion, the foreign housing exclusion, or the foreign housing deduction on Form 1040X. File 1040ez Foreign Currency You must express the amounts you report on your U. File 1040ez S. File 1040ez tax return in U. File 1040ez S. File 1040ez dollars. File 1040ez If you receive all or part of your income or pay some or all of your expenses in foreign currency, you must translate the foreign currency into U. File 1040ez S. File 1040ez dollars. File 1040ez How you do this depends on your functional currency. File 1040ez Your functional currency generally is the U. File 1040ez S. File 1040ez dollar unless you are required to use the currency of a foreign country. File 1040ez You must make all federal income tax determinations in your functional currency. File 1040ez The U. File 1040ez S. File 1040ez dollar is the functional currency for all taxpayers except some qualified business units (QBUs). File 1040ez A QBU is a separate and clearly identified unit of a trade or business that maintains separate books and records. File 1040ez Even if you have a QBU, your functional currency is the dollar if any of the following apply. File 1040ez You conduct the business in U. File 1040ez S. File 1040ez dollars. File 1040ez The principal place of business is located in the United States. File 1040ez You choose to or are required to use the U. File 1040ez S. File 1040ez dollar as your functional currency. File 1040ez The business books and records are not kept in the currency of the economic environment in which a significant part of the business activities is conducted. File 1040ez Make all income tax determinations in your functional currency. File 1040ez If your functional currency is the U. File 1040ez S. File 1040ez dollar, you must immediately translate into U. File 1040ez S. File 1040ez dollars all items of income, expense, etc. File 1040ez (including taxes), that you receive, pay, or accrue in a foreign currency and that will affect computation of your income tax. File 1040ez Use the exchange rate prevailing when you receive, pay, or accrue the item. File 1040ez If there is more than one exchange rate, use the one that most properly reflects your income. File 1040ez You can generally get exchange rates from banks and U. File 1040ez S. File 1040ez Embassies. File 1040ez If your functional currency is not the U. File 1040ez S. File 1040ez dollar, make all income tax determinations in your functional currency. File 1040ez At the end of the year, translate the results, such as income or loss, into U. File 1040ez S. File 1040ez dollars to report on your income tax return. File 1040ez Blocked Income You generally must report your foreign income in terms of U. File 1040ez S. File 1040ez dollars and, with one exception (see Fulbright Grant, later), you must pay taxes due on it in U. File 1040ez S. File 1040ez dollars. File 1040ez If, because of restrictions in a foreign country, your income is not readily convertible into U. File 1040ez S. File 1040ez dollars or into other money or property that is readily convertible into U. File 1040ez S. File 1040ez dollars, your income is “blocked” or “deferrable” income. File 1040ez You can report this income in one of two ways: Report the income and pay your federal income tax with U. File 1040ez S. File 1040ez dollars that you have in the United States or in some other country, or Postpone the reporting of the income until it becomes unblocked. File 1040ez If you choose to postpone the reporting of the income, you must file an information return with your tax return. File 1040ez For this information return, you should use another Form 1040 labeled “Report of Deferrable Foreign Income, pursuant to Rev. File 1040ez Rul. File 1040ez 74-351. File 1040ez ” You must declare on the information return that you will include the deferrable income in your taxable income for the year that it becomes unblocked. File 1040ez You also must state that you waive any right to claim that the deferrable income was includible in your income for any earlier year. File 1040ez You must report your income on your information return using the foreign currency in which you received that income. File 1040ez If you have blocked income from more than one foreign country, include a separate information return for each country. File 1040ez Income becomes unblocked and reportable for tax purposes when it becomes convertible, or when it is converted, into U. File 1040ez S. File 1040ez dollars or into other money or property that is convertible into U. File 1040ez S. File 1040ez currency. File 1040ez Also, if you use blocked income for your personal expenses or dispose of it by gift, bequest, or devise, you must treat it as unblocked and reportable. File 1040ez If you have received blocked income on which you have not paid tax, you should check to see whether that income is still blocked. File 1040ez If it is not, you should take immediate steps to pay tax on it, file a declaration or amended declaration of estimated tax, and include the income on your tax return for the year in which the income became unblocked. File 1040ez If you choose to postpone reporting blocked income and in a later tax year you wish to begin including it in gross income although it is still blocked, you must obtain the permission of the IRS to do so. File 1040ez To apply for permission, file Form 3115, Application for Change in Accounting Method. File 1040ez You also must request permission from the IRS on Form 3115 if you have not chosen to defer the reporting of blocked income in the past, but now wish to begin reporting blocked income under the deferred method. File 1040ez See the instructions for Form 3115 for information on changing your accounting method. File 1040ez Fulbright Grant All income must be reported in U. File 1040ez S. File 1040ez dollars. File 1040ez In most cases, the tax also must be paid in U. File 1040ez S. File 1040ez dollars. File 1040ez If, however, at least 70% of your Fulbright grant has been paid in nonconvertible foreign currency (blocked income), you can use the currency of the host country to pay the part of the U. File 1040ez S. File 1040ez tax that is based on the blocked income. File 1040ez Paying U. File 1040ez S. File 1040ez tax in foreign currency. File 1040ez   To qualify for this method of payment, you must prepare a statement that shows the following information. File 1040ez You were a Fulbright grantee and were paid in nonconvertible foreign currency. File 1040ez The total grant you received during the year and the amount you received in nonconvertible foreign currency. File 1040ez At least 70% of the grant was paid in nonconvertible foreign currency. File 1040ez The statement must be certified by the U. File 1040ez S. File 1040ez educational foundation or commission paying the grant or other person having control of grant payments to you. File 1040ez   You should prepare at least two copies of this statement. File 1040ez Attach one copy to your Form 1040 and keep the other copy for identification purposes when you make a tax deposit of nonconvertible foreign currency. File 1040ez Figuring actual tax. File 1040ez   When you prepare your income tax return, you may owe tax or the entire liability may have been satisfied with your estimated tax payments. File 1040ez If you owe tax, figure the part due to (and payable in) the nonconvertible foreign currency by using the following formula. File 1040ez   Adjusted gross income that is blocked income × Total U. File 1040ez S. File 1040ez tax = Tax on blocked income     Total adjusted  gross income     You must attach all of the following to the return. File 1040ez A copy of the certified statement discussed earlier. File 1040ez A detailed statement showing the allocation of tax attributable to amounts received in foreign currency and the rates of exchange used in determining your tax liability in U. File 1040ez S. File 1040ez dollars. File 1040ez The original deposit receipt for any balance of tax due that you paid in nonconvertible foreign currency. File 1040ez Figuring estimated tax on nonconvertible foreign currency. File 1040ez   If you are liable for estimated tax (discussed later), figure the amount you can pay to the IRS in nonconvertible foreign currency using the following formula. File 1040ez   Adjusted gross income that is blocked income × Total estimated U. File 1040ez S. File 1040ez tax = Estimated tax on blocked income     Total adjusted  gross income     If you must pay your host country income tax on your grant, subtract any estimated foreign tax credit that applies to your grant from the estimated tax on the blocked income. File 1040ez Deposit of foreign currency with disbursing officer. File 1040ez   Once you have determined the amount of the actual tax or estimated tax that you can pay in nonconvertible foreign currency, deposit that amount with the disbursing officer of the Department of State in the foreign country in which the foundation or commission paying the grant is located. File 1040ez Estimated tax installments. File 1040ez   You can either deposit the full estimated tax amount before the first installment due date or make four equal payments before the installment due dates. File 1040ez See Estimated Tax , later. File 1040ez Deposit receipt. File 1040ez   Upon accepting the foreign currency, the disbursing officer will give you a receipt in duplicate. File 1040ez The original of this receipt (showing the amount of foreign currency deposited and its equivalent in U. File 1040ez S. File 1040ez dollars) should be attached to your Form 1040 or payment voucher from Form 1040-ES. File 1040ez Keep the copy for your records. File 1040ez Does My Return Have To Be On Paper? IRS e-file (electronic filing) is the fastest, easiest, and most convenient way to file your income tax return electronically. File 1040ez IRS e-file offers accurate, safe, and fast alternatives to filing on paper. File 1040ez IRS computers quickly and automatically check for errors or other missing information. File 1040ez Even returns with a foreign address can be e-filed! How to e-file. File 1040ez   There are three ways you can e-file. File 1040ez Use your personal computer. File 1040ez Use a volunteer. File 1040ez Many programs offering free tax help can e-file your return. File 1040ez Use a tax professional. File 1040ez Most tax professionals can e-file your return. File 1040ez These methods are explained in detail in the instructions for your tax return. File 1040ez Where To File If any of the following situations apply to you, do not file your return with the service center listed for your home state. File 1040ez You claim the foreign earned income exclusion. File 1040ez You claim the foreign housing exclusion or deduction. File 1040ez You live in a foreign country. File 1040ez Instead, use one of the following special addresses. File 1040ez If you are not enclosing a check or money order, file your return with the: Department of the Treasury Internal Revenue Service Center Austin, TX 73301-0215 USA If you are enclosing a check or money order, file your return with: Internal Revenue Service Center P. File 1040ez O. File 1040ez Box 1303 Charlotte, NC 28201-1303 USA If you do not know where your legal residence is and you do not have a principal place of business in the United States, you can file with the appropriate address listed above. File 1040ez However, you should not file with the addresses listed above if you are a bona fide resident of the U. File 1040ez S. File 1040ez Virgin Islands, Guam, or the Commonwealth of the Northern Mariana Islands during your entire tax year. File 1040ez Resident of U. File 1040ez S. File 1040ez Virgin Islands (USVI). File 1040ez   If you are a bona fide resident of the USVI during your entire tax year, you generally are not required to file a U. File 1040ez S. File 1040ez return. File 1040ez However, you must file a return with the USVI. File 1040ez    Send your return to the:     Virgin Islands Bureau of Internal Revenue 6115 Estate Smith Bay Suite 225 St. File 1040ez Thomas, Virgin Islands 00802 Non-USVI resident with USVI income. File 1040ez   If you are a U. File 1040ez S. File 1040ez citizen or resident alien and you have income from sources in the USVI or income effectively connected with the conduct of a trade or business in the USVI, and you are not a bona fide resident of the USVI during your entire tax year, you must file identical tax returns with the United States and the USVI. File 1040ez File the original return with the United States and file a signed copy of the U. File 1040ez S. File 1040ez return (including all attachments, forms, and schedules) with the Virgin Islands Bureau of Internal Revenue. File 1040ez   You must complete Form 8689, Allocation of Individual Income Tax to the U. File 1040ez S. File 1040ez Virgin Islands, and attach a copy to both your U. File 1040ez S. File 1040ez return and your USVI return. File 1040ez You should file your U. File 1040ez S. File 1040ez return with the address listed under Where To File. File 1040ez   See Publication 570, Tax Guide for Individuals With Income From U. File 1040ez S. File 1040ez Possessions, for information about filing Virgin Islands returns. File 1040ez Resident of Guam. File 1040ez   If you are a bona fide resident of Guam during your entire tax year, you should file a return with Guam. File 1040ez    Send your return to the:     Department of Revenue and Taxation Government of Guam P. File 1040ez O. File 1040ez Box 23607 GMF, GU 96921   However, if you have income from sources within Guam and you are a U. File 1040ez S. File 1040ez citizen or resident alien, but not a bona fide resident of Guam during the entire tax year, you should file a return with the United States. File 1040ez Send your return to the address listed under Where To File. File 1040ez   See Publication 570 for information about filing Guam returns. File 1040ez Resident of the Commonwealth of the Northern Mariana Islands. File 1040ez   If you are a bona fide resident of the Commonwealth of the Northern Mariana Islands (CNMI) during your entire tax year, you should file a return with the Northern Mariana Islands. File 1040ez    Send your return to the:      Division of Revenue and Taxation Commonwealth of the Northern Mariana Islands P. File 1040ez O. File 1040ez Box 5234, CHRB Saipan, MP 96950   However, if you have income from sources within the CNMI and you are a U. File 1040ez S. File 1040ez citizen or resident alien, but not a bona fide resident of the CNMI during the entire tax year, you should file a return with the United States. File 1040ez Send your return to the address listed under Where To File. File 1040ez   See Publication 570 for information about filing Northern Mariana Islands returns. File 1040ez Nonresident Alien Spouse Treated as a Resident If, at the end of your tax year, you are married and one spouse is a U. File 1040ez S. File 1040ez citizen or a resident alien and the other is a nonresident alien, you can choose to treat the nonresident as a U. File 1040ez S. File 1040ez resident. File 1040ez This includes situations in which one of you is a nonresident alien at the beginning of the tax year and a resident alien at the end of the year and the other is a nonresident alien at the end of the year. File 1040ez If you make this choice, the following two rules apply. File 1040ez You and your spouse are treated, for income tax purposes, as residents for all tax years that the choice is in effect. File 1040ez You must file a joint income tax return for the year you make the choice. File 1040ez This means that neither of you can claim under any tax treaty not to be a U. File 1040ez S. File 1040ez resident for a tax year for which the choice is in effect. File 1040ez You can file joint or separate returns in years after the year in which you make the choice. File 1040ez Example 1. File 1040ez Pat Smith, a U. File 1040ez S. File 1040ez citizen, is married to Norman, a nonresident alien. File 1040ez Pat and Norman make the choice to treat Norman as a resident alien by attaching a statement to their joint return. File 1040ez Pat and Norman must report their worldwide income for the year they make the choice and for all later years unless the choice is ended or suspended. File 1040ez Although Pat and Norman must file a joint return for the year they make the choice, they can file either joint or separate returns for later years. File 1040ez Example 2. File 1040ez When Bob and Sharon Williams got married, both were nonresident aliens. File 1040ez In June of last year, Bob became a resident alien and remained a resident for the rest of the year. File 1040ez Bob and Sharon both choose to be treated as resident aliens by attaching a statement to their joint return for last year. File 1040ez Bob and Sharon must report their worldwide income for last year and all later years unless the choice is ended or suspended. File 1040ez Bob and Sharon must file a joint return for last year, but they can file either joint or separate returns for later years. File 1040ez If you do not choose to treat your nonresident alien spouse as a U. File 1040ez S. File 1040ez resident, you may be able to use head of household filing status. File 1040ez To use this status, you must pay more than half the cost of maintaining a household for certain dependents or relatives other than your nonresident alien spouse. File 1040ez For more information, see Publication 501. File 1040ez Social Security Number (SSN) If you choose to treat your nonresident alien spouse as a U. File 1040ez S. File 1040ez resident, your spouse must have either an SSN or an individual taxpayer identification number (ITIN). File 1040ez To get an SSN for a nonresident alien spouse, apply at an office of the U. File 1040ez S. File 1040ez Social Security Administration (SSA) or U. File 1040ez S. File 1040ez consulate. File 1040ez You must complete Form SS-5, Application for a Social Security Card, available at www. File 1040ez socialsecurity. File 1040ez gov or by calling 1-800-772-1213. File 1040ez You must also provide original or certified copies of documents to verify that spouse's age, identity, and citizenship. File 1040ez If the nonresident alien spouse is not eligible to get an SSN, he or she can file Form W-7, Application for IRS Individual Taxpayer Identification Number, with the IRS to apply for an ITIN. File 1040ez How To Make the Choice Attach a statement, signed by both spouses, to your joint return for the first tax year for which the choice applies. File 1040ez It should contain the following: A declaration that one spouse was a nonresident alien and the other spouse a U. File 1040ez S. File 1040ez citizen or resident alien on the last day of your tax year and that you choose to be treated as U. File 1040ez S. File 1040ez residents for the entire tax year, and The name, address, and social security number (or individual taxpayer identification number) of each spouse. File 1040ez (If one spouse died, include the name and address of the person making the choice for the deceased spouse. File 1040ez ) You generally make this choice when you file your joint return. File 1040ez However, you also can make the choice by filing a joint amended return on Form 1040X. File 1040ez Attach Form 1040, 1040A, or 1040EZ and print “Amended” across the top of the amended return. File 1040ez If you make the choice with an amended return, you and your spouse also must amend any returns that you may have filed after the year for which you made the choice. File 1040ez You generally must file the amended joint return within 3 years from the date you filed your original U. File 1040ez S. File 1040ez income tax return or 2 years from the date you paid your income tax for that year, whichever is later. File 1040ez Table 1–1. File 1040ez Ending the Choice To Treat Nonresident Alien Spouse as a Resident Revocation   Either spouse can revoke the choice for any tax year. File 1040ez   • The revocation must be made by the due date for filing the tax return for that tax year. File 1040ez   • The spouse who revokes the choice must attach a signed statement declaring that the choice is being revoked. File 1040ez The statement revoking the choice must include the following:     • The name, address, and social security number (or taxpayer identification number) of each spouse. File 1040ez     • The name and address of any person who is revoking the choice for a deceased spouse. File 1040ez     • A list of any states, foreign countries, and possessions that have community property laws in which either spouse is domiciled or where real property is located from which either spouse receives income. File 1040ez   • If the spouse revoking the choice does not have to file a return and does not file a claim for refund, send the statement to the Internal Revenue Service Center where the last joint return was filed. File 1040ez Death   The death of either spouse ends the choice, beginning with the first tax year following the year in which the spouse died. File 1040ez   • If the surviving spouse is a U. File 1040ez S. File 1040ez citizen or resident alien and is entitled to the joint tax rates as a surviving spouse, the choice will not end until the close of the last year for which these joint rates may be used. File 1040ez   • If both spouses die in the same tax year, the choice ends on the first day after the close of the tax year in which the spouses died. File 1040ez Divorce or  Legal separation   A divorce or legal separation ends the choice as of the beginning of the tax year in which the legal separation occurs. File 1040ez Inadequate records   The Internal Revenue Service can end the choice for any tax year that either spouse has failed to keep adequate books, records, and other information necessary to determine the correct income tax liability, or to provide adequate access to those records. File 1040ez Suspending the Choice The choice to be treated as a resident alien does not apply to any later tax year if neither of you is a U. File 1040ez S. File 1040ez citizen or resident alien at any time during the later tax year. File 1040ez Example. File 1040ez Dick Brown was a resident alien on December 31, 2010, and married to Judy, a nonresident alien. File 1040ez They chose to treat Judy as a resident alien and filed a joint 2010 income tax return. File 1040ez On January 10, 2012, Dick became a nonresident alien. File 1040ez Judy had remained a nonresident alien. File 1040ez Because Dick was a resident alien during part of 2012, Dick and Judy can file joint or separate returns for that year. File 1040ez Neither Dick nor Judy was a resident alien at any time during 2013 and their choice is suspended for that year. File 1040ez For 2013, both are treated as nonresident aliens. File 1040ez If Dick becomes a resident alien again in 2014, their choice is no longer suspended and both are treated as resident aliens. File 1040ez Ending the Choice Once made, the choice to be treated as a resident applies to all later years unless suspended (as explained earlier) or ended in one of the ways shown in Table 1-1. File 1040ez If the choice is ended for any of the reasons listed in Table 1-1, neither spouse can make a choice in any later tax year. File 1040ez Estimated Tax The requirements for determining who must pay estimated tax are the same for a U. File 1040ez S. File 1040ez citizen or resident abroad as for a taxpayer in the United States. File 1040ez For current instructions on making estimated tax payments, see Form 1040-ES. File 1040ez If you had a tax liability for 2013, you may have to pay estimated tax for 2014. File 1040ez Generally, you must make estimated tax payments for 2014 if you expect to owe at least $1,000 in tax for 2014 after subtracting your withholding and credits and you expect your withholding and 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. File 1040ez (The return must cover all 12 months. File 1040ez ) If less than two-thirds of your gross income for 2013 and 2014 is from farming or fishing and your adjusted gross income for 2013 is more than $150,000 ($75,000 if you are married and file separately), substitute 110% for 100% in (2). File 1040ez See Publication 505 for more information. File 1040ez The first installment of estimated tax is due on April 15, 2014. File 1040ez Foreign earned income exclusion. File 1040ez   When figuring your estimated gross income, subtract amounts you expect to exclude under the foreign earned income exclusion and the foreign housing exclusion. File 1040ez In addition, you can reduce your income by your estimated foreign housing deduction. File 1040ez However, you must estimate tax on your nonexcluded income using the tax rates that will apply had you not excluded the income. File 1040ez If the actual amount of the exclusion or deduction is less than you estimate, you may have to pay a penalty for underpayment of estimated tax. File 1040ez   For more information about figuring your estimated tax, see Publication 505. File 1040ez Other Forms You May Have To File FinCEN Form 114 (replaces Form TD F 90-22. File 1040ez 1). File 1040ez   Beginning October 1, 2013, Form 114, Report of Foreign Bank and Financial Accounts (FBAR), must be filed instead of Form TD F 90-22. File 1040ez 1. File 1040ez Form 114 is filed electronically with the Financial Crimes Enforcement Network (FinCEN). File 1040ez See the filing instructions at www. File 1040ez bsaefiling. File 1040ez fincen. File 1040ez treas. File 1040ez gov/main. File 1040ez html. File 1040ez   You must file Form 114 if you had any financial interest in, or signature or other authority over a bank, securities, or other financial account in a foreign country. File 1040ez You do not need to file the report if the assets are with a U. File 1040ez S. File 1040ez military banking facility operated by a financial institution or if the combined assets in the account(s) are $10,000 or less during the entire year. File 1040ez   More information about the filing of Form 114 can be found in the instructions for the form. File 1040ez FinCEN Form 105. File 1040ez   You must file Form 105, Report of International Transportation of Currency or Monetary Instruments, if you physically transport, mail, ship, or cause to be physically transported, mailed, or shipped into or out of the United States, currency or other monetary instruments totaling more than $10,000 at one time. File 1040ez Certain recipients of currency or monetary instruments also must file Form 105. File 1040ez   More information about the filing of Form 105 can be found in the instructions on the back of the form. File 1040ez Form 8938. File 1040ez   You must file Form 8938 to report the ownership of specified foreign financial assets if the total value of those assets exceeds an applicable threshold amount (the “reporting threshold ”). File 1040ez The reporting threshold varies depending on whether you live in the United States, are married, or file a joint income tax return with your spouse. File 1040ez Specified foreign financial assets include any financial account maintained by a foreign financial institution and, to the extent held for investment, any stock, securities, or any other interest in a foreign entity and any financial instrument or contract with an issuer or counterparty that is not a U. File 1040ez S. File 1040ez person. File 1040ez   You may have to pay penalties if you are required to file Form 8938 and fail to do so, or if you have an understatement of tax due to any transaction involving an undisclosed foreign financial asset. File 1040ez   More information about the filing of Form 8938 can be found in the separate instructions for Form 8938. File 1040ez Prev  Up  Next   Home   More Online Publications