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File free state tax Accelerated Cost Recovery System (ACRS) Table of Contents Topics - This chapter discusses: Useful Items - You may want to see: ACRS Defined What Can and Cannot Be Depreciated Under ACRSRecovery Property Nonrecovery Property How To Figure the DeductionUnadjusted Basis Classes of Recovery Property Recovery Periods Alternate ACRS Method (Modified Straight Line Method) ACRS Deduction in Short Tax Year DispositionsEarly dispositions of ACRS property other than 15-, 18-, or 19-year real property. File free state tax Dispositions — mass asset accounts. File free state tax Early dispositions — 15-year real property. File free state tax Early dispositions — 18- and 19-year real property. File free state tax Depreciation Recapture Topics - This chapter discusses: The definition of ACRS What can and cannot be depreciated under ACRS How to figure the deduction Dispositions Useful Items - You may want to see: Publication 544 Sales and Other Dispositions of Assets 551 Basis of Assets 583 Starting a Business and Keeping Records Form (and Instructions) 3115 Application for Change in Accounting Method 4562 Depreciation and Amortization The Accelerated Cost Recovery System (ACRS) applies to property first used before 1987. File free state tax It is the name given to tax rules for getting back (recovering) through depreciation deductions the cost of property used in a trade or business or to produce income. File free state tax These rules are mandatory and generally apply to tangible property placed in service after 1980 and before 1987. File free state tax If you placed property in service during this period, you must continue to figure your depreciation under ACRS. File free state tax If you used listed property placed in service after June 18, 1984, less than 50% for business in 1995, see Predominant Use Test in chapter 3. File free state tax Listed property includes cars, other means of transportation, and certain computers. File free state tax Any additions or improvements placed in service after 1986, including any components of a building (such as plumbing, wiring, storm windows, etc. File free state tax ), are depreciated using MACRS, discussed in chapter 3 of Publication 946. File free state tax It does not matter that the underlying property is depreciated under ACRS or one of the other methods. File free state tax ACRS Defined ACRS consists of accelerated depreciation methods and an alternate ACRS method that could have been elected. File free state tax The alternate ACRS method used a recovery percentage based on a modified straight line method. File free state tax The law prescribes fixed percentages to be uses for each class of property. File free state tax Property depreciable under ACRS is called recovery property. File free state tax The recovery class of property determines the recovery period. File free state tax Generally, the class life of property places it in a 3-year, 5-year, 10-year, 15-year, 18-year, or 19-year recovery class. File free state tax Under ACRS, the prescribed percentages are used to recover the unadjusted basis of recovery property. File free state tax To figure a depreciation deduction, you multiply the prescribed percentage for the recovery class by the unadjusted basis of the recovery property. File free state tax You must continue to figure your depreciation under ACRS for property placed in service after 1980 and before 1987. File free state tax For property you placed in service after 1986, you must use MACRS, discussed in chapter 3 of Publication 946. File free state tax What Can and Cannot Be Depreciated Under ACRS ACRS applies to most depreciable tangible property placed in service after 1980 and before 1987. File free state tax It includes new or used and real or personal property. File free state tax The property must be for use in a trade or business or for the production of income. File free state tax Property you acquired before 1981 or after 1986 is not ACRS recovery property. File free state tax For information on depreciating property acquired before 1981, see chapter 2. File free state tax For information on depreciating property acquired after 1986, see chapter 3 of Publication 946. File free state tax Recovery Property Recovery property under ACRS is tangible depreciable property placed in service after 1980 and before 1987. File free state tax It generally includes new or used property that you acquired after 1980 and before 1987 for use in your trade or business or for the production of income. File free state tax Nonrecovery Property You cannot use ACRS for property you placed in service before 1981 or after 1986. File free state tax Nonrecovery property also includes: Intangible property, Property you elected to exclude from ACRS that is properly depreciated under a method of depreciation that is not based on a term of years, Certain public utility property, and Certain property acquired and excluded from ACRS because of the antichurning rules. File free state tax Intangible property. File free state tax   Intangible property is not depreciated under ACRS. File free state tax Property depreciated under methods not expressed in a term of years. File free state tax   Certain property depreciated under a method not expressed in a term of years is not depreciated under ACRS. File free state tax This included any property: If you made an irrevocable election to exclude such property, and In the first year that you could have claimed depreciation, you properly used the unit-of-production method or any method of depreciation not expressed in a term of years (not including the retirement-replacement-betterment method). File free state tax Public utility property. File free state tax   Public utility property for which the taxpayer does not use a normalization method of accounting is excluded from ACRS and is subject to depreciation under a special rule. File free state tax Additions or improvements to ACRS property after 1986. File free state tax   Any additions or improvements placed in service after 1986, including any components of a building (plumbing, wiring, storm windows, etc. File free state tax ) are depreciated using MACRS, discussed in chapter 3 of Publication 946. File free state tax It does not matter that the underlying property is depreciated under ACRS or one of the other methods. File free state tax How To Figure the Deduction After you determine that your property can be depreciated under ACRS, you are ready to figure your deduction. File free state tax Because the conventions are built into the percentage table rates, you only need to know the following: The unadjusted basis of your recovery property, The classes of recovery property, The recovery periods, and Whether to use the prescribed percentages based on accelerated methods or percentages based on using the alternate ACRS method. File free state tax Unadjusted Basis To figure your ACRS deduction, you multiply the unadjusted basis in your recovery property by its applicable percentage for the year. File free state tax Unadjusted basis is the same amount you would use to figure gain on a sale, but it is figured without taking into account any depreciation taken in earlier years. File free state tax However, reduce your original basis by the amount of amortization taken on the property and by any section 179 deduction claimed as discussed in chapter 2 of Publication 946. File free state tax If you buy property, your unadjusted basis is usually its cost minus any amortized amount and minus any section 179 deduction elected. File free state tax If you acquire property in some other way, such as by inheriting it, getting it as a gift, or building it yourself, you figure your unadjusted basis under other rules. File free state tax See Publication 551. File free state tax Classes of Recovery Property All recovery property under ACRS is in one of the following classes. File free state tax The class for your property was determined when you began to depreciate it. File free state tax 3-Year Property 3-year property includes automobiles, light-duty trucks (actual unloaded weight less than 13,000 pounds), and tractor units for use over-the-road. File free state tax Race horses over 2 years old when placed in service are 3-year property. File free state tax Any other horses over 12 years old when you placed them in service are also included in the 3-year property class. File free state tax The ACRS percentages for 3-year recovery property are: Recovery Period Percentage 1st year 25% 2nd year 38% 3rd year 37% If you used the percentages above to depreciate your 3-year recovery property, your property, except for certain passenger automobiles, is fully depreciated. File free state tax You cannot claim depreciation for this property after 1988. File free state tax 5-Year Property 5-year property includes computers, copiers, and equipment, such as office furniture and fixtures. File free state tax It also includes single purpose agricultural or horticultural structures and petroleum storage facilities (other than buildings and their structural components). File free state tax The ACRS percentages for 5-year recovery property are: Recovery period Percentage 1st year 15% 2nd year 22% 3rd through 5th year 21% If you used the percentages above to depreciate your 5-year recovery property, it is fully depreciated. File free state tax You cannot claim depreciation for this property after 1990. File free state tax 10-Year Property 10-year property includes certain real property such as theme-park structures and certain public utility property. File free state tax Manufactured homes (including mobile homes) and railroad tank cars are also 10-year property. File free state tax You do not treat a building, and its structural components, as 10-year property by reason of a change in use after you placed the property in service. File free state tax For example, a building (15-year real property) that was placed in service in 1981 and was converted to a theme-park structure in 1986 remains 15-year real property. File free state tax The ACRS percentages for 10-year recovery property are: Recovery Period Percentage 1st year 8% 2nd year 14% 3rd year 12% 4th through 6th year 10% 7th through 10th year 9% If you used the percentages above, you cannot claim depreciation for this property after 1995. File free state tax Example. File free state tax On April 21, 1986, you bought and placed in service a new mobile home for $26,000 to be used as rental property. File free state tax You paid $10,000 cash and signed a note for $16,000 giving you an unadjusted basis of $26,000. File free state tax On June 8, 1986, you bought and placed in service a used mobile home for use as rental property at a total cost of $11,500. File free state tax The total unadjusted basis of your 10-year recovery property placed in service in 1986 was $37,500 ($26,000 + $11,500). File free state tax Your ACRS deduction was $3,000 (8% × $37,500). File free state tax In 1987, your ACRS deduction was $5,250 (14% × $37,500). File free state tax In 1988, your ACRS deduction was $4,500 (12% × $37,500). File free state tax In 1989, 1990, and 1991, your ACRS deduction was $3,750 (10% × $37,500). File free state tax In 1992, 1993, 1994, and 1995 your deduction for each year is $3,375 (9% × $37,500). File free state tax 15-Year Real Property 15-year real property is real property that is recovery property placed in service before March 16, 1984. File free state tax It includes all real property, such as buildings, other than that designated as 5-year or 10-year property. File free state tax Unlike the 3-, 5-, or 10-year classes of property, the percentages for 15-year real property depend on when you placed the property in service during your tax year. File free state tax You could group 15-year real property by month and year placed in service. File free state tax In Table 1, at the end of this publication in the Appendix, find the month in your tax year that you placed the property in service in your trade or business or for the production of income. File free state tax You use the percentages listed under that month for each year of the recovery period to determine your depreciation deduction each year. File free state tax Example. File free state tax On March 5, 1984, you placed an apartment building in service in your business. File free state tax It is 15-year real property. File free state tax After subtracting the value of the land, your unadjusted basis in the building is $250,000. File free state tax You use the calendar year as your tax year. File free state tax March is the third month of your tax year. File free state tax Your ACRS deduction for 1984 was $25,000 (10% × $250,000). File free state tax For 1985, the percentage for the third month of the second year of the recovery period is 11%. File free state tax Your deduction was $27,500 (11% × $250,000). File free state tax For the third, fourth, and fifth years of the recovery period (1986, 1987, and 1988), the percentages are 9%, 8%, and 7%. File free state tax For 1989 through 1992, the percentage for the third month is 6%. File free state tax Your deduction each year is $15,000 (6% × $250,000). File free state tax For 1993, 1994, and 1995, the percentage for the third month is 5%. File free state tax Your depreciation deduction is $12,500 (5% × $250,000) for 1993, 1994, and 1995. File free state tax Low-Income Housing Low-income housing that was assigned a 15-year recovery period under ACRS includes the following types of property: Federally assisted housing projects where the mortgage is insured under section 221(d)(3) or 236 of the National Housing Act, or housing financed or assisted by direct loan or tax abatement under similar provisions of state or local laws. File free state tax Low-income rental housing for which a depreciation deduction for rehabilitation expenditures is allowed. File free state tax Low-income rental housing held for occupancy by families or individuals eligible to receive subsidies under section 8 of the United States Housing Act of 1937, as amended, or under the provisions of state or local laws that authorize similar subsidies for low-income families. File free state tax Housing financed or assisted by direct loan or insured under Title V of the Housing Act of 1949. File free state tax The ACRS percentages for low-income housing real property, like the regular 15-year real property percentages, depend on when you placed the property in service. File free state tax Find the month in your tax year in Table 2 or 3 at the end of this publication in the Appendix that you first placed the property in service as rental housing. File free state tax Use the percentages listed under that month for each year of the recovery period. File free state tax Table 2 shows percentages for low-income housing placed in service before May 9, 1985. File free state tax Table 3 shows percentages for low-income housing placed in service after May 8, 1985, and before 1987. File free state tax Example. File free state tax In May 1986, you acquired and placed in service a house that qualified as low-income rental housing under item 3) of the above listing. File free state tax You use the calendar year as your tax year. File free state tax You use Table C–3 because the property was placed in service after May 8, 1985. File free state tax Your unadjusted basis for the property, not including the land, was $59,000. File free state tax Your deduction for 1986 through 2001 is shown in the following table. File free state tax Year Rate Deduction 1986 8. File free state tax 9% $5,251 1987 12. File free state tax 1% 7,139 1988 10. File free state tax 5% 6,195 1989 9. File free state tax 1% 5,369 1990 7. File free state tax 9% 4,661 1991 6. File free state tax 9% 4,071 1992 5. File free state tax 9% 3,481 1993 5. File free state tax 2% 3,068 1994 4. File free state tax 6% 2,714 1995 4. File free state tax 6% 2,714 1996 4. File free state tax 6% 2,714 1997 4. File free state tax 6% 2,714 1998 4. File free state tax 6% 2,714 1999 4. File free state tax 5% 2,655 2000 4. File free state tax 5% 2,655 2001 1. File free state tax 5% 885 18-Year Real Property 18-year real property is real property that is recovery property placed in service after March 15, 1984, and before May 9, 1985. File free state tax It includes real property, such as buildings, other than that designated as 5-year, 10-year, 15-year real property, or low-income housing. File free state tax The ACRS percentages for 18-year real property depend on when you placed the property in service in your trade or business or for the production of income during your tax year. File free state tax There are also tables for 18-year real property in the Appendix. File free state tax Table 4 shows the percentages for 18-year real property you placed in service after June 22, 1984, and before May 9, 1985. File free state tax Table 5 is for 18-year real property placed in service after March 15, 1984, and before June 23, 1984. File free state tax Find the month in your tax year that you placed the property in service in a trade or business or for the production of income. File free state tax Use the percentages listed under that month for each year of the recovery period. File free state tax Example. File free state tax On April 28, 1985, you bought and placed in service a rental house. File free state tax The house, not including the land, cost $95,000. File free state tax This is your unadjusted basis for the house. File free state tax You use the calendar year as your tax year. File free state tax Because the house was placed in service after June 22, 1984, and before May 9, 1985, it is 18-year real property. File free state tax You use Table 4 to figure your deduction for the house. File free state tax April is the fourth month of your tax year. File free state tax Your deduction for 1985 through 2003 is shown in the following table. File free state tax Year Rate Deduction 1985 7. File free state tax 0% $6,650 1986 9. File free state tax 0% 8,550 1987 8. File free state tax 0% 7,600 1988 7. File free state tax 0% 6,650 1989 7. File free state tax 0% 6,650 1990 6. File free state tax 0% 5,700 1991 5. File free state tax 0% 4,750 1992 5. File free state tax 0% 4,750 1993 5. File free state tax 0% 4,750 1994 5. File free state tax 0% 4,750 1995 5. File free state tax 0% 4,750 1996 5. File free state tax 0% 4,750 1997 5. File free state tax 0% 4,750 1998 4. File free state tax 0% 3,800 1999 4. File free state tax 0% 3,800 2000 4. File free state tax 0% 3,800 2001 4. File free state tax 0% 3,800 2002 4. File free state tax 0% 3,800 2003 1. File free state tax 0% 950 19-Year Real Property 19-year real property is real property that is recovery property placed in service after May 8, 1985, and before 1987. File free state tax It includes all real property, other than that designated as 5-year, 10-year, 15-year, or 18-year real property, or low-income housing. File free state tax The ACRS percentages for 19-year real property depend on when you placed the property in service in a trade or business or for the production of income during your tax year. File free state tax Table 6 shows the percentages for 19-year real property. File free state tax You find the month in your tax year that you placed the property in service. File free state tax You use the percentages listed under that month for each year of the recovery period. File free state tax Recovery Periods Each item of recovery property is assigned to a class of property. File free state tax The classes of recovery property establish the recovery periods over which the unadjusted basis of items in a class is recovered. File free state tax The classes of property are: 3-Year property 5-Year property 10-Year property 15-Year real property Low-income housing 18-Year real property 19-Year real property Alternate ACRS Method (Modified Straight Line Method) ACRS provides an alternate ACRS method that could be elected. File free state tax This alternate ACRS method uses a recovery percentage based on a modified straight line method. File free state tax This alternate ACRS method generally uses percentages other than those from the tables. File free state tax If you elected the alternate ACRS method, you determine the recovery period by using the following schedule. File free state tax This schedule is for other than 18- and 19-year real property and low-income housing: In the case of: You could have elected a recovery period of: 3-year property 3, 5, or 12 years 5-year property 5, 12, or 25 years 15-year real property 15, 35, or 45 years Percentages. File free state tax   The straight-line percentages for the alternate ACRS method are: Recovery Period Percentage 5 years 20. File free state tax 00% 10 years 10. File free state tax 00% 12 years 8. File free state tax 333% 15 years 6. File free state tax 667% 25 years 4. File free state tax 00% 35 years 2. File free state tax 857%   You apply the percentage to the unadjusted basis(defined earlier) of the property to figure your ACRS deduction. File free state tax There are tables for 18- and 19-year real property later in this publication in the Appendix. File free state tax For 15-year real property, see 15-year real property, later. File free state tax 3-, 5-, and 10-year property. File free state tax   If you elected to use an alternate recovery percentage, you have to use the same recovery percentage for all property in that class that you placed in service in that tax year. File free state tax This applies throughout the recovery period you selected. File free state tax Half-year convention. File free state tax   If you elected the alternate method, only a half-year of depreciation was deducted for the year you placed the property in service. File free state tax This applied regardless of when in the tax year you placed the property in service. File free state tax For each of the remaining years in the recovery period, you take a full year's deduction. File free state tax If you hold the property for the entire recovery period, a half-year of depreciation is allowable for the year following the end of the recovery period. File free state tax Example. File free state tax You operate a small upholstery business. File free state tax On March 19, 1986, you bought and placed in service a $13,000 light-duty panel truck to be used in your business and a $500 electric saw. File free state tax You elected to use the alternate ACRS method. File free state tax You did not elect to take a section 179 deduction. File free state tax You decided to recover the cost of the truck, which is 3-year recovery property, over 5 years. File free state tax The saw is 5-year property, but you decided to recover its cost over 12 years. File free state tax For 1986, your ACRS deduction reflected the half-year convention. File free state tax In the first year, you deducted half of the amount determined for a full year. File free state tax Your ACRS deduction for 1986 is as follows: Light-duty truck   5 years straight line = 20% 20% ÷ $13,000 = $2,600 Half-year convention -½ of $2,600= $1,300. File free state tax 00     Electric saw   12 years straight line = 8. File free state tax 333% 8. File free state tax 333% ÷ $500 = $41. File free state tax 67 Half-year convention -½ of $41. File free state tax 67= 20. File free state tax 84 Total ACRS deduction for 1986 $1,320. File free state tax 84       You take a full year of depreciation for both the truck and the saw for the years 1987 through 1990. File free state tax Your ACRS deduction for each of those years is as follows: Light-duty truck   5 years straight line = 20% 20% ÷ $13,000 = $2,600     Electric saw     12 years straight line = 8. File free state tax 333% 8. File free state tax 333% ÷ $500 = $41. File free state tax 67 Total annual ACRS deduction for 1987 through 1990 $2,641. File free state tax 67       In 1991, you take a half-year of depreciation for the truck and a full year of depreciation for the saw. File free state tax Your ACRS deduction for 1991 is as follows: Light-duty truck   5 years straight line = 20% 20% ÷ $13,000 = $2,600 Half-year convention -½ of $2,600= $1,300. File free state tax 00     Electric saw   12 years straight line = 8. File free state tax 333% 8. File free state tax 333% ÷ $500 = $41. File free state tax 67 Total ACRS deduction for 1991 $1,341. File free state tax 67       The truck is fully depreciated after 1991. File free state tax You take a full year of depreciation for the saw for the years 1992 through 1997. File free state tax Your ACRS deduction for each of those years is as follows: Electric saw     12 years straight line = 8. File free state tax 333% 8. File free state tax 333% ÷ $500 = $41. File free state tax 67 Total annual ACRS deduction for 1992 through 1997 $41. File free state tax 67       You take a half-year of depreciation for the saw for 1998. File free state tax Your ACRS deduction for 1998 is as follows: Electric saw   12 years straight line = 8. File free state tax 333% 8. File free state tax 333% ÷ $500 = $41. File free state tax 67 Half-year convention -½ of $41. File free state tax 67= 20. File free state tax 84 Total ACRS deduction for 1998 $20. File free state tax 84       The saw is fully depreciated after 1998. File free state tax 15-year real property. File free state tax   Under ACRS, you could also elect to use the alternate ACRS method for 15-year real property. File free state tax The alternate ACRS method allows you to depreciate your 15-year real property using the straight line ACRS method over the alternate recovery periods of 15, 35, or 45 years. File free state tax If you selected a 15-year recovery period, you use the percentage (6. File free state tax 667%) from the schedule above. File free state tax You prorate this percentage for the number of months the property was in service in the first year. File free state tax If you selected a 35- or 45-year recovery period, you use either Table 11 or 15. File free state tax Alternate periods for 18-year real property. File free state tax   For 18-year real property, the alternate recovery periods are 18, 35, or 45 years. File free state tax The percentages for 18-year real property under the alternate method are in Tables 7, 8, 10, 11, 14, and 15 in the Appendix. File free state tax There are two tables for each alternate recovery period. File free state tax One table shows the percentage for property placed in service after June 22, 1984. File free state tax The other table has the percentages for property placed in service after March 15, 1984, and before June 23, 1984. File free state tax Alternate periods for 19-year real property. File free state tax   For 19-year real property, the alternate recovery periods are 19, 35, or 45 years. File free state tax If you selected a 19-year recovery period, use Table 9 to determine your deduction. File free state tax If you select a 35- or 45-year recovery period, use either Table 13 or 14. File free state tax Example. File free state tax You placed in service an apartment building on August 3, 1986. File free state tax The building is 19-year real property. File free state tax The sales contract allocated $300,000 to the building and $100,000 to the land. File free state tax You use the calendar year as your tax year. File free state tax You chose the alternate ACRS method over a recovery period of 35 years. File free state tax For 1986, you figure your ACRS deduction usingTable 13. File free state tax August is the eighth month of your tax year. File free state tax The percentage from Table 13 for the eighth month is 1. File free state tax 1%. File free state tax Your deduction was $3,300 ($300,000 ÷ 1. File free state tax 1%). File free state tax The deduction rate from ACRS Table 13 for years 2 through 20 is 2. File free state tax 9% so that your deduction in 1987 through 2005 is $8,700 ($300,000 ÷ 2. File free state tax 9%). File free state tax Alternate periods for low-income housing. File free state tax   For low-income housing, the alternate recovery periods are 15, 35, or 45 years. File free state tax If you selected a 15-year period for this property, use 6. File free state tax 667% as the percentage. File free state tax If you selected a 35- or 45-year period, use either Table 11, 12, or 15. File free state tax Election. File free state tax   You had to make the election to use the alternate ACRS method by the return due date (including extensions) for the tax year you placed the property in service. File free state tax Revocation of election. File free state tax   Your election to use an alternate ACRS method, once made, can be changed only with the consent of the Commissioner. File free state tax The Commissioner grants consent only in extraordinary circumstances. File free state tax Any request for a revocation will be considered a request for a ruling. File free state tax ACRS Deduction in Short Tax Year For a tax year that is less than 12 months, the ACRS deduction is prorated on a 12-month basis. File free state tax Figure the amount of the ACRS deduction for a short tax year as follows: First, you figure the ACRS deduction for a full year. File free state tax You figure this by multiplying the unadjusted basis by the recovery percentage. File free state tax You then multiply the ACRS deduction determined for a full tax year by a fraction. File free state tax The numerator (top number) of the fraction is the number of months in the short tax year and the denominator (bottom number) is 12. File free state tax For example, a corporation placed in service in June 1986 an item of 3-year property with an unadjusted basis of $10,000. File free state tax The corporation files a tax return, because of a change in its accounting period, for the 6-month short tax year ending June 30, 1986. File free state tax The full year's ACRS deduction for this item is $2,500 ($10,000 ÷ 25%), the first year percentage from the 3-year table. File free state tax The ACRS deduction for the short tax year is $1,250 ($2,500 ÷ 6/12). File free state tax You use the full ACRS percentages during the remaining years of the recovery period. File free state tax For the first tax year after the recovery period, the unrecovered basis will be deductible. File free state tax Exception. File free state tax   For the tax year in which you placed 15-, 18-, or 19-year real property in service or in the tax year you dispose of it, you compute the ACRS deduction for the number of months that the property is in service during that tax year. File free state tax You compute the number of months using either a full month or mid-month convention. File free state tax This is true regardless of the number of months in the tax year and the recovery period and method used. File free state tax Dispositions A disposition is the permanent withdrawal of property from use in your trade or business or in the production of income. File free state tax You can make a withdrawal by sale, exchange, retirement, abandonment, or destruction. File free state tax You generally recognize gain or loss on the disposition of an asset by sale. File free state tax However, nonrecognition rules can allow you to postpone some gain. File free state tax See Publication 544. File free state tax If you physically abandon property, you can deduct as a loss the adjusted basis of the asset at the time of its abandonment. File free state tax Your intent must be to discard the asset so that you will not use it again or retrieve it for sale, exchange, or other disposition. File free state tax Early dispositions. File free state tax   The disposal of an asset before the end of its specified recovery period, is referred to as an early disposition. File free state tax When an early disposition occurs, the depreciation deduction in the year of disposition depends on the class of property involved. File free state tax Early dispositions of ACRS property other than 15-, 18-, or 19-year real property. File free state tax   Generally, you get no ACRS deduction for the tax year in which you dispose of or retire recovery property, except for 15-, 18-, and 19-year real property. File free state tax This means there is no depreciation deduction under ACRS in the year you dispose of or retire any of your 3-, 5-, or 10-year recovery property. File free state tax Dispositions — mass asset accounts. File free state tax   The law provides a special rule to avoid the calculation of gain on the disposition of assets from mass asset accounts. File free state tax A mass asset account includes items usually minor in value in relation to the group, numerous in quantity, impractical to separately identify, and not usually accounted for on a separate basis, but on a total dollar value. File free state tax Examples of mass assets include minor items of office, plant, and store furniture and fixtures. File free state tax   Under the special rule, if you elected to use a mass asset account, you recognize gain to the extent of the proceeds from the disposition of the asset. File free state tax You leave the unadjusted basis of the property in the account until recovered in future years. File free state tax If you did this, include the total proceeds realized from the disposition in income on the tax return for the year of disposition. File free state tax Early dispositions — 15-year real property. File free state tax   If you dispose of 15-year real property, you base your ACRS deduction for the year of disposition on the number of months in use. File free state tax You use a full-month convention. File free state tax For a disposition at any time during a particular month before the end of the recovery period, no deduction is allowed for the month of disposition. File free state tax This applies whether you use the regular ACRS method or elected the alternate ACRS method. File free state tax Example. File free state tax You purchased and placed in service a rental house on March 2, 1984, for $98,000 (not including the cost of land). File free state tax You file your return based on a calendar year. File free state tax Your rate from Table 1 for the third month is 10%. File free state tax Your ACRS deduction for 1984 was $9,800 ($98. File free state tax 000 ÷ 10%). File free state tax For 1985 through 1988, you figured your ACRS deductions using 11%, 9%, 8%, and 7% ÷ $98,000. File free state tax For 1989 through 1992, you figured your ACRS deductions using 6% for each year. File free state tax The deduction each year was $98,000 ÷ 6%. File free state tax For 1993 and 1994, the ACRS deduction is ($98,000 ÷ 5%) $4,900 for each year. File free state tax You sell the house on June 1, 1995. File free state tax You figure your ACRS deduction for 1995 for the full year and then prorate that amount for the months of use. File free state tax The full ACRS deduction for 1995 is $4,900 ($98,000 ÷ 5%). File free state tax You then prorate this amount to the 5 months in 1995 during which it was rented. File free state tax Your ACRS deduction for 1995 is $2,042 ($4,900 ÷ 5/12). File free state tax Early dispositions — 18- and 19-year real property. File free state tax   If you dispose of 18- or 19-year real property, you base your ACRS deduction for the year of disposition on the number of months in use. File free state tax For 18-year property placed in service before June 23, 1984, use a full-month convention on a disposition. File free state tax For 18-year property placed in service after June 22, 1984, and for 19-year property, determine the number of months in use by using the mid-month convention. File free state tax Under the mid-month convention,treat real property disposed of any time during a month as disposed of in the middle of that month. File free state tax Count the month of disposition as half a month of use. File free state tax Example. File free state tax You purchased and placed in service a rental house on July 2, 1984, for $100,000 (not including the cost of land). File free state tax You file your return based on a calendar year. File free state tax Your rate from Table 4 for the seventh month is 4%. File free state tax You figured your ACRS deduction for 1984 was $4,000 ($100,000 ÷ 4%). File free state tax In 1985 through 1994, your ACRS deductions were 9%, 8%, 8%, 7%, 6%, 6%, 5%, 5%, and 5% ÷ $100,000. File free state tax You sell the house on September 24, 1995. File free state tax Figure your ACRS deduction for 1995 for the months of use. File free state tax The full ACRS deduction for 1995 is $5,000 ($100,000 ÷ 5%). File free state tax Prorate this amount for the 8. File free state tax 5 months in 1995 that you held the property. File free state tax Under the mid-month convention, you count September as half a month. File free state tax Your ACRS deduction for 1995 is $3,542 ($5,000 ÷ 8. File free state tax 5/12). File free state tax Depreciation Recapture If you dispose of property depreciated under ACRS that is section 1245 recovery property, you will generally recognize gain or loss. File free state tax Gain recognized on a disposition is ordinary income to the extent of prior depreciation deductions taken. File free state tax This recapture rule applies to all personal property in the 3-year, 5-year, and 10-year classes. File free state tax You recapture gain on manufactured homes and theme park structures in the 10-year class as section 1245 property. File free state tax Section 1245 property generally includes all personal property. File free state tax See Section 1245 property in chapter 4 of Publication 544 for more information. File free state tax You treat dispositions of section 1250 real property on which you have a gain as section 1245 recovery property. File free state tax You recognize gain on this property as ordinary income to the extent of prior depreciation deductions taken. File free state tax Section 1250 property includes most real property. File free state tax See Section 1250 property in chapter 4 of Publication 544 for more information. File free state tax This rule applies to all section 1250 real property except the following property: Any 15-, 18-, or 19-year real property that is residential rental property. File free state tax Any 15-, 18-, or 19-year real property that you elected to depreciate using the alternate ACRS method. File free state tax Any 15-, 18-, or 19-year real property that is subsidized low-income housing. File free state tax For these recapture rules, you treat the section 179 deduction and 50% of the investment credit that reduced your basis as depreciation. File free state tax See Publication 544 for further discussion of dispositions of section 1245 and 1250 property. File free state tax Prev  Up  Next   Home   More Online Publications
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Individual Shared Responsibility Provision - Exemptions

 

The individual shared responsibility provision requires you and each member of your family to have basic health insurance coverage (also known as minimum essential coverage), qualify for an exemption, or make an individual shared responsibility payment when you file your federal income tax return.

How you get the exemption depends upon the type of exemption for which you are eligible. You can obtain some exemptions only from the Marketplace in the area where you live, others only from the IRS, and yet others from either the Marketplace or the IRS.

This chart shows the types of exemptions available and whether they must be granted by the Marketplace, claimed on an income tax return filed with the IRS, or either may be granted by the Marketplace or claimed on a tax return. For additional information about how to get exemptions that may be granted by the Marketplace, visit HealthCare.gov/exemptions.

Information will be made available later about how to report health insurance coverage and claim exemptions on your income tax return.

Exemptions May only be granted by Marketplace May be granted by Marketplace or claimed on tax return May only be claimed on tax return
Coverage is considered unaffordable - The amount you would have paid for employer-sponsored coverage or a bronze level health plan (depending on your circumstances) is more than eight percent of your actual household income for the year as computed on your tax return. Also see the second hardship listed below, which provides a prospective exemption granted by the Marketplace if the amount you would have paid for coverage is more than eight percent of your projected household income for the year.    
Short coverage gap - You went without coverage for less than three consecutive months during the year. For more information, see question 22 of our questions and answers.    
Household income below the return filing threshold - Your household income is below the minimum threshold for filing a tax return. Learn more about household income    
Certain noncitizens - You are neither a U.S. citizen, a U.S. national, nor an alien lawfully present in the U.S.    
Members of a health care sharing ministry - You are a member of a health care sharing ministry, which is an organization described in section 501(c)(3) whose members share a common set of ethical or religious beliefs and have shared medical expenses in accordance with those beliefs continuously since at least December 31, 1999.  

 

 

 

 

 

Members of Federally-recognized Indian Tribes - You are a member of a federally-recognized Indian tribe.    
Incarceration - You are in a jail, prison, or similar penal institution or correctional facility after the disposition of charges.    
Members of certain religious sects - You are a member of a religious sect in existence since December 31, 1950, that is recognized by the Social Security Administration (SSA) as conscientiously opposed to accepting any insurance benefits, including Medicare and Social Security.    
Hardships:      
  • Your gross income is below the filing threshold. To find out if you are required to file, use our Interactive Tax Assistant.
   
  • Two or more family members' aggregate cost of self-only employer-sponsored coverage exceeds 8 percent of household income, as does the cost of any available employer-sponsored coverage for the entire family.
   
  • You purchased insurance through the Marketplace during the initial enrollment period but have a coverage gap at the beginning of 2014. See this HHS Question and Answer.
   
  • You are experiencing circumstances that prevent you from obtaining coverage under a qualified health plan. Learn more about the criteria for this exemption.
   
  • You do not have access to affordable coverage based on your projected household income.
   
  • You are ineligible for Medicaid solely because the State does not participate in the Medicaid expansion under the Affordable Care Act.
   
  • You are an American Indian, Alaska Native, or a spouse or descendant who is eligible for services through an Indian health care provider. Learn more.
   
  • You have been notified that your health insurance policy will not be renewed and you consider the other plans available unaffordable. See HHS guidance and HHS Questions and Answers for more information.
   

 

 

Page Last Reviewed or Updated: 24-Mar-2014

The File Free State Tax

File free state tax 30. File free state tax   Cómo Calcular los Impuestos Table of Contents Introduction Cómo Calcular los Impuestos Impuesto Mínimo Alternativo (AMT) Impuestos Calculados por el IRS Cómo Presentar la Declaración Introduction Una vez que haya calculado los ingresos y deducciones según se explica en las Partes Uno a Cinco, calcule los impuestos. File free state tax Este capítulo trata sobre los temas siguientes: Los pasos a seguir para calcular los impuestos, Un impuesto adicional que podría verse obligado a pagar, el cual se denomina “impuesto mínimo alternativo” (AMT, por sus siglas en inglés) y Las condiciones que tiene que cumplir si desea que el IRS le calcule los impuestos. File free state tax Cómo Calcular los Impuestos El impuesto sobre los ingresos se basa en los ingresos tributables. File free state tax Después de haber calculado el impuesto sobre los ingresos y el impuesto mínimo alternativo, si lo hubiera, reste los créditos tributarios y sume cualquier otro impuesto adeudado. File free state tax El resultado es el total de los impuestos. File free state tax Compare el total de los impuestos con el total de los pagos que ha efectuado para saber si tiene derecho a un reembolso o si tiene que efectuar un pago. File free state tax Esta sección expone los puntos generales para calcular el impuesto. File free state tax Puede encontrar instrucciones detalladas en las Instrucciones de los Formularios 1040EZ, 1040A y 1040. File free state tax Si no está seguro de qué formulario tributario debe presentar, vea ¿Qué Formulario Debo Usar? , en el capítulo 1. File free state tax Impuestos. File free state tax   La mayor parte de los contribuyentes utiliza la Tabla de Impuestos o la Hoja de Trabajo para el Cálculo del Impuesto para calcular el impuesto sobre el ingreso. File free state tax No obstante, existen métodos especiales si los ingresos incluyen cualquiera de los siguientes puntos: Una ganancia neta de capital. File free state tax (Vea el capítulo 16). File free state tax Dividendos calificados gravados a la misma tasa que una ganancia neta de capital. File free state tax (Vea los capítulos 8 y 16). File free state tax Distribuciones de suma global. File free state tax (Vea el capítulo 10). File free state tax Ingresos procedentes de la agricultura o pesca. File free state tax (Vea el Anexo J del Formulario 1040, Income Averaging for Farmers and Fishermen (Cómo calcular el promedio de ingresos para los agricultores y pescadores), en inglés. File free state tax Ingresos de inversiones de más de $2,000 para determinados hijos. File free state tax (Vea el capítulo 31). File free state tax Elección del padre o de la madre de declarar los intereses y dividendos de un hijo. File free state tax (Vea el capítulo 31). File free state tax Exclusión de ingresos devengados en el extranjero o exclusión por concepto de vivienda en el extranjero. File free state tax (Vea el Formulario 2555, Foreign Earned Income (Ingresos devengados en el extranjero) o el Formulario 2555-EZ, Foreign Earned Income Exclusion (Exclusión de ingresos devengados en el extranjero) y el Foreign Earned Income Tax Worksheet (Hoja de trabajo para los impuestos sobre ingresos devengados en el extranjero) de las Instrucciones del Formulario 1040), todos en inglés. File free state tax Créditos. File free state tax   Luego de haber calculado el impuesto sobre los ingresos y todo impuesto mínimo alternativo (explicado más adelante), verifique si tiene derecho a algún crédito tributario. File free state tax Puede encontrar información para saber si tiene derecho a estos créditos tributarios en los capítulos 32 al 37 y en las instrucciones de los formularios de impuestos. File free state tax La tabla a continuación muestra los créditos que tal vez pueda restar del impuesto y le indica en dónde puede encontrar más información sobre cada crédito. File free state tax CRÉDITOS Para información sobre: Vea el   capítulo: Adopción 37 Vehículo motorizado alternativo 37 Propiedad para reabastecimiento de vehículos con combustible alternativo 37 Cuidado de menores y dependientes 32 Crédito tributario por hijos 34 Crédito para titulares de bonos de crédito tributario 37 Estudios 35 Ancianos o personas incapacitadas 33 Crédito por vehículos eléctricos 37 Impuestos del extranjero 37 Intereses hipotecarios 37 Impuesto mínimo de años anteriores 37 Energía residencial 37 Aportaciones a arreglos de ahorros para la jubilación 37   Hay algunos créditos (como el crédito por ingreso del trabajo) que no aparecen en la lista porque se consideran pagos. File free state tax Vea Pagos , más adelante. File free state tax   Existen otros créditos no abordados en esta publicación. File free state tax Éstos abarcan los siguientes créditos: Crédito general para negocios, el cual se compone de distintos créditos relacionados con los negocios. File free state tax Éstos suelen declararse en el Formulario 3800, General Business Credit (Crédito general para negocios) y se explican en el capítulo 4 de la Publicación 334, Tax Guide for Small Business (Guía tributaria para pequeños negocios), ambos en inglés. File free state tax Crédito por producción de electricidad renovable, carbón refinado y carbón de yacimientos en tierras pertenecientes a indios para electricidad y carbón refinado producidos en instalaciones puestas en funcionamiento después del 22 de octubre de 2004 (después del 2 de octubre de 2008, para la electricidad producida mediante la energía hidrocinética renovable y la energía marina renovable) y carbón de yacimientos en tierras pertenecientes a indios producido en instalaciones puestas en funcionamiento después del 8 de agosto de 2005. File free state tax Vea la Parte II del Formulario 8835, Renewable Electricity, Refined Coal, and Indian Coal Production Credit (Crédito por producción de electricidad renovable, carbón refinado y carbón de yacimientos en tierras pertenecientes a indios), en inglés. File free state tax Crédito de oportunidad laboral. File free state tax Vea el Formulario 5884, Work Opportunity Credit (Crédito de oportunidad laboral), en inglés. File free state tax Crédito por impuestos del Seguro Social y Medicare del empleador pagados sobre ciertas propinas del empleado. File free state tax Vea el Formulario 8846, Credit for Employer Social Security and Medicare Taxes Paid on Certain Employee Tips (Crédito por impuestos del Seguro Social y del Medicare pagados por el empleador sobre ciertas propinas del empleado), en inglés. File free state tax Otros impuestos. File free state tax   Después de haber restado los créditos tributarios, determine si tiene que pagar impuestos adicionales. File free state tax Este capítulo no explica dichos impuestos adicionales. File free state tax Esa información aparece en otros capítulos de esta publicación y en las instrucciones de los formularios. File free state tax Consulte la tabla siguiente para ver otros impuestos que tal vez necesite sumar al impuesto sobre los ingresos. File free state tax OTROS IMPUESTOS Para información sobre: Vea el   capítulo: Impuestos adicionales sobre planes de jubilación y arreglos IRA calificados 10, 17 Impuestos sobre el empleo de empleados domésticos 32 Recuperación de un crédito para estudios 35 Impuesto del Seguro Social y Medicare sobre el salario 5 Impuesto del Seguro Social y Medicare sobre las propinas 6 Impuestos no retenidos del Seguro Social y Medicare sobre propinas 6   Usted quizás podría verse obligado a pagar el impuesto mínimo alternativo (el cual se explica más adelante en este capítulo). File free state tax   Existen impuestos adicionales que no se explican en esta publicación. File free state tax Éstos abarcan lo siguiente: Impuesto sobre el trabajo por cuenta propia. File free state tax Tiene que calcular este impuesto si cualquiera de las dos condiciones siguientes le corresponde (o a su cónyuge, si usted presenta una declaración conjunta). File free state tax Tiene ganancias netas provenientes del trabajo por cuenta propia de $400 o más, salvo ingresos de un empleado de una iglesia. File free state tax El término “ganancias netas provenientes del trabajo por cuenta propia” puede incluir determinada remuneración que no recibió como empleado y otras cantidades detalladas en el Formulario 1099-MISC, Miscellaneous Income (Ingresos misceláneos), en inglés. File free state tax Si recibió el Formulario 1099-MISC, vea las Instructions for Recipient (Instrucciones para el destinatario), al dorso del mismo. File free state tax Asimismo, vea las instrucciones del Anexo SE del Formulario 1040, Self-Employment Tax (Impuesto sobre el trabajo por cuenta propia) y la Publicación 334, Tax Guide for Small Business (Guía tributaria para pequeños negocios), ambas en inglés. File free state tax Recibió ingresos de $108. File free state tax 28 o más como empleado de una iglesia. File free state tax Impuesto Adicional del Medicare. File free state tax Comenzando en el año 2013, usted quizás podría estar sujeto a un Impuesto Adicional del Medicare de 0. File free state tax 9%, que se le aplica a los salarios sujetos al impuesto Medicare, la remuneración recibida conforme a la Railroad Retirement Act (Ley de Jubilación Ferroviaria) y el ingreso sobre el trabajo por cuenta propia que esté sobre cierta cantidad según su estado civil para efectos de la declaración. File free state tax Si desea más información, vea las instrucciones para la línea 60 del Formulario 1040 y las Instrucciones para el Formulario 8959, ambas disponibles en inglés. File free state tax Impuesto sobre los ingresos netos de inversión (NIIT, por sus siglas en inglés). File free state tax Comenzando en el año 2013, usted quizás podría estar sujeto al impuesto sobre los ingresos netos de inversión (NIIT, por sus siglas en inglés). File free state tax El NIIT es un impuesto de 3. File free state tax 8% sobre la cantidad menor entre el ingreso neto de inversión o la cantidad en exceso de su ingreso bruto ajustado modificado sobre una cantidad límite. File free state tax Si desea más información, vea las instrucciones para la línea 60 del Formulario 1040 y las Instrucciones para el Formulario 8960, ambas disponibles en inglés. File free state tax Impuestos sobre recuperaciones. File free state tax Podría verse obligado a pagar estos impuestos si antes ha reclamado un crédito por inversiones, crédito de vivienda para personas de bajos recursos, crédito por mercados nuevos, crédito por vehículos enchufables con motor de dirección eléctrica que reúnen los requisitos, crédito por vehículo motorizado alternativo, crédito por instalaciones para proveer cuidado de niños provistas por el empleador, crédito por empleo de indios estadounidenses u otros créditos enumerados en las instrucciones para la línea 60 del Formulario 1040. File free state tax Para información adicional, vea las instrucciones para la línea 60 del Formulario 1040. File free state tax Impuesto sobre beneficios en exceso de la sección 72(m)(5). File free state tax Si usted es (o fue) propietario del 5% de un negocio y recibió una distribución superior a los beneficios que se le ofrecen conforme a la fórmula para planes de pensiones o de anualidades calificados, tal vez tenga que pagar este impuesto adicional. File free state tax Vea Tax on Excess Benefits (Impuesto sobre beneficios en exceso), en el capítulo 4 de la Publicación 560, Retirement Plans for Small Business (Planes de jubilación para pequeños negocios), en inglés. File free state tax Impuesto del Seguro Social y Medicare sobre el seguro de vida colectivo a término fijo que no fue recaudado. File free state tax Si su antiguo empleador proveyó más de $50,000 en cobertura de seguro de vida colectivo a término fijo, usted tiene que pagar la parte correspondiente al empleado de los impuestos del Seguro Social y Medicare sobre esas primas. File free state tax La cantidad debe aparecer en el recuadro 12 del Formulario W-2 con los códigos M y N. File free state tax Impuestos sobre pagos de contrato blindado. File free state tax Este impuesto le corresponde si recibió un “pago de contrato blindado en exceso” ( “excess parachute payment” o EPP, por sus siglas en inglés) debido a un cambio de propietario o administración de la empresa. File free state tax La cantidad de este impuesto debe estar indicada en el recuadro 12 del Formulario W-2 con el código K. File free state tax Vea las instrucciones para la línea 60 del Formulario 1040. File free state tax Impuestos sobre distribuciones acumuladas de fideicomisos. File free state tax Esto le corresponde si es el beneficiario de un fideicomiso que haya acumulado ingresos, en vez de haberlos distribuido a intervalos regulares. File free state tax Vea el Formulario 4970, Tax on Accumulation Distribution of Trusts (Impuestos sobre distribuciones acumuladas de fideicomisos), y sus instrucciones, en inglés. File free state tax Impuestos adicionales sobre las cuentas HSA o MSA. File free state tax Puede que tenga que pagar impuestos adicionales si las cantidades que se han aportado a su cuenta de ahorros para la salud (HSA, por sus siglas en inglés) o su cuenta de ahorros para gastos médicos (MSA, por sus siglas en inglés) o las cantidades que se han distribuido de éstas no cumplen los requisitos correspondientes a dichas cuentas. File free state tax Vea la Publicación 969, Health Savings Accounts and Other Tax-Favored Health Plans (Cuentas de ahorros para la salud y otros planes para la salud con beneficios tributarios); el Formulario 8853, Archer MSAs and Long-Term Care Insurance Contracts (Cuentas Archer MSA de ahorros médicos y contratos del seguro de cuidado a largo plazo); Formulario 8889, Health Savings Accounts (HSAs) (Cuentas de ahorros médicos (HSA, por sus siglas en inglés)) y el Formulario 5329, Additional Taxes on Qualified Plans (Including IRAs) and Other Tax-Favored Accounts (Impuestos adicionales sobre planes calificados (incluidos los arreglos IRA) y otras cuentas con beneficios tributarios), todos en inglés. File free state tax Impuestos adicionales en cuentas Coverdell ESA para estudios. File free state tax Esto es aplicable si las cantidades que se han aportado a su cuenta Coverdell ESA para estudios o que se han distribuido de la misma no satisfacen los requisitos correspondientes a dichas cuentas. File free state tax Vea la Publicación 970, Tax Benefits for Education (Prestaciones tributarias para estudios) y el Formulario 5329, ambos en inglés. File free state tax Impuestos adicionales sobre programas de matrícula calificada. File free state tax Esto corresponde a cantidades distribuidas de programas de matrícula calificada generales pero que no cumplan los requisitos de dichas cuentas. File free state tax Vea la Publicación 970 y el Formulario 5329, ambos en inglés. File free state tax Impuestos sobre artículos de uso y consumo gravados sobre remuneraciones de acciones internas de una empresa expatriada. File free state tax Tal vez adeude un impuesto sobre artículos de uso y consumo del 15% sobre el valor de opciones de acciones no estatutarias y sobre otra remuneración determinada procedente de las acciones, de las cuales usted o un miembro de su familia es dueño, que es de una empresa expatriada o su grupo ampliado de filiales en las que usted fue ejecutivo, directivo o propietario de más del 10%. File free state tax Para información adicional, vea las instrucciones para la línea 60 del Formulario 1040. File free state tax Impuestos adicionales sobre ingresos recibidos de un plan de remuneración diferida no calificado que no reúna determinados requisitos adicionales. File free state tax Estos ingresos tienen que aparecer en el recuadro 12 del Formulario W-2, con el código Z o en el recuadro 15b del Formulario 1099-MISC. File free state tax Para información adicional, vea las instrucciones para la línea 60 del Formulario 1040. File free state tax Intereses sobre los impuestos adeudados sobre ingresos de pagos a plazo procedentes de la venta de ciertos terrenos residenciales y multipropiedades. File free state tax Para información adicional, vea las instrucciones para la línea 60 del Formulario 1040. File free state tax Intereses sobre los impuestos diferidos sobre ganancias de ciertas ventas a plazos con precio de venta superior a $150,000. File free state tax Para información adicional, vea las instrucciones para la línea 60 del Formulario 1040. File free state tax Devolución del crédito tributario para comprador de primera vivienda. File free state tax Si desea más información, vea el Formulario 5405, Repayment of the First-Time Homebuyer Credit (Devolución del crédito tributario para comprador de primera vivienda) y sus instrucciones, disponibles en inglés. File free state tax Además, vea las instrucciones para la línea 59b del Formulario 1040, en inglés. File free state tax Pagos. File free state tax   Después de calcular el impuesto total, calcule el total de los pagos que ya haya efectuado para el año. File free state tax Incluya los créditos que se tratan como pagos. File free state tax Este capítulo no explica dichos pagos ni créditos. File free state tax Esa información aparece en otros capítulos de esta publicación y en las instrucciones de los formularios. File free state tax Vea la siguiente tabla para saber qué cantidades se pueden incluir en el total de sus pagos. File free state tax PAGOS Para información sobre: Vea el   capítulo: Crédito tributario por hijos (adicional) 34 Crédito por ingreso del trabajo 36 Impuestos estimados pagados 4 Impuestos de Seguro Social o impuestos de la jubilación ferroviaria retenidos en exceso 37 Retención del impuesto federal sobre los ingresos 4 Crédito tributario por cobertura del seguro médico 37 Crédito por sociedad inversionista reglamentada 37 Impuesto pagado a través de prórroga 1   Otro crédito que se considera un pago es el crédito por concepto del impuesto federal sobre artículos de uso y consumo pagado sobre combustibles. File free state tax Este crédito es para personas que hagan uso no tributable de determinados combustibles, tales como diésel y keroseno. File free state tax Se declara en la línea 70 del Formulario 1040. File free state tax Vea el Formulario 4136, Credit for Federal Tax Paid on Fuels (Crédito por impuestos federales pagados sobre combustibles), en inglés. File free state tax Reembolso o saldo adeudado. File free state tax   Para saber si tiene derecho a recibir un reembolso o si tiene que efectuar algún pago, compare el total de los pagos con el total del impuesto. File free state tax Si tiene derecho a un reembolso, vea las instrucciones del formulario que presentará para saber cómo puede depositar dicho reembolso directamente en una o más de sus cuentas o para comprar bonos de ahorros de los Estados Unidos en vez de recibir un cheque en papel. File free state tax Impuesto Mínimo Alternativo (AMT) Esta sección explica brevemente el impuesto adicional que podría verse obligado a pagar. File free state tax La ley tributaria les da un trato especial a determinados tipos de ingresos y permite deducciones y créditos especiales para algunos tipos de gastos. File free state tax Los contribuyentes que se vean beneficiados por este trato particular podrían estar obligados a pagar al menos una cantidad mínima de impuestos mediante otro impuesto adicional denominado “impuesto mínimo alternativo” (AMT, por sus siglas en inglés). File free state tax Tal vez tenga que pagar el impuesto mínimo alternativo si sus ingresos tributables para fines tributarios normales, sumados a determinados ajustes y elementos de preferencia tributaria, superan una determinada cantidad. File free state tax Vea el Formulario 6251, Alternative Minimum Tax — Individuals (Impuesto mínimo alternativo — personas físicas), en inglés. File free state tax Ajustes y elementos de preferencia tributaria. File free state tax   Los ajustes más comunes y elementos de preferencia tributaria abarcan los siguientes casos: Inclusión de exenciones personales, Inclusión de la deducción estándar (si ésta se reclamó), Inclusión de deducciones detalladas por concepto de impuestos estatales y locales, determinados intereses, la mayor parte de las deducciones misceláneas y parte de los gastos médicos, Exclusión de todo reembolso de impuestos estatales y locales que se haya incluido en los ingresos brutos, Cambios en la depreciación acelerada de determinados bienes, La diferencia entre ganancias y pérdidas sobre la venta de bienes declarada para fines tributarios normales y del impuesto mínimo alternativo, Inclusión de determinados ingresos procedentes de opciones de compra de acciones con incentivo, Cambio en ciertas deducciones por pérdidas de actividades pasivas, Inclusión de algún valor de agotamiento que sea superior a la base ajustada de los bienes, Inclusión de una parte de la deducción por ciertos gastos de perforación intangibles e Inclusión de intereses exentos de impuestos sobre determinados bonos de una actividad privada. File free state tax Información adicional. File free state tax   Para más información acerca del impuesto mínimo alternativo, vea las Instrucciones para el Formulario 6251, en inglés. File free state tax Impuestos Calculados por el IRS Si presenta la declaración para el 15 de abril de 2014, puede pedir que el IRS le calcule los impuestos en el Formulario 1040EZ, el Formulario 1040A o el Formulario 1040. File free state tax Si el IRS le calcula los impuestos y usted pagó demasiado, recibirá un reembolso. File free state tax Si no pagó lo suficiente, recibirá una factura que indique el saldo adeudado. File free state tax Para no tener que pagar intereses o una multa por pagos morosos, tiene que pagar la factura dentro de 30 días a partir de la fecha de la factura o para la fecha de vencimiento para la presentación de la declaración, la que ocurra más tarde. File free state tax El IRS también le calcula el crédito para ancianos o personas incapacitadas además del crédito por ingreso del trabajo. File free state tax Cuándo el IRS no puede calcularle los impuestos. File free state tax   El IRS no puede calcularle los impuestos si se da alguna de las siguientes condiciones: Desea que el reembolso se deposite directamente en sus cuentas. File free state tax Desea que alguna parte del reembolso se aplique al impuesto estimado de 2014. File free state tax Recibió ingresos para el año de fuentes que no sean salarios, sueldos, propinas, intereses, dividendos, beneficios de Seguro Social sujetos a impuestos, compensación por desempleo, distribuciones de un arreglo IRA, pensiones y anualidades. File free state tax Su ingreso tributable es $100,000 o más. File free state tax Detalla las deducciones. File free state tax Presenta cualquiera de los siguientes formularios: Formulario 2555, Foreign Earned Income (Ingresos devengados en el extranjero), en inglés. File free state tax Formulario 2555-EZ, Foreign Earned Income Exclusion (Exclusión de ingresos devengados en el extranjero), en inglés. File free state tax Formulario 4137, Social Security and Medicare Tax on Unreported Tip Income (Impuestos del Seguro Social y Medicare sobre el ingreso de propinas no declaradas), en inglés. File free state tax Formulario 4970, Tax on Accumulation Distribution of Trusts (Impuesto sobre distribuciones acumuladas de un fideicomiso), en inglés. File free state tax Formulario 4972, Tax on Lump-Sum Distributions (Impuesto sobre distribuciones de sumas globales), en inglés. File free state tax Formulario 6198, At-Risk Limitations (Límites sobre el monto en riesgo), en inglés. File free state tax Formulario 6251, Alternative Minimum Tax—Individuals (Impuesto mínimo alternativo—personas físicas), en inglés. File free state tax Formulario 8606, Nondeductible IRAs (Arreglos IRA no deducibles), en inglés. File free state tax Formulario 8615, Tax for Certain Children Who Have Unearned Income (Impuesto para determinados hijos con ingresos no derivados del trabajo), en inglés. File free state tax Formulario 8814, Parents' Election To Report Child's Interest and Dividends (Decisión de los padres de declarar los intereses y dividendos del hijo), en inglés. File free state tax Formulario 8839, Qualified Adoption Expenses (Gastos de adopción calificados), en inglés. File free state tax Formulario 8853, Archer MSAs and Long-Term Care Insurance Contracts (Planes de ahorros para gastos médicos Archer y contratos de seguro para cuidados a largo plazo), en inglés. File free state tax Formulario 8889, Health Savings Accounts (HSAs) (Cuentas de ahorro para gastos médicos (HSA)), en inglés. File free state tax Formulario 8919, Uncollected Social Security and Medicare Tax on Wages (Impuestos sobre salarios sujetos al Seguro Social y al Medicare no recaudados), en inglés. File free state tax Cómo Presentar la Declaración Después de haber completado las líneas del formulario de impuestos que va a presentar, escriba su nombre y dirección. File free state tax En el espacio provisto, anote su número de Seguro Social. File free state tax Si es casado, escriba los números de Seguro Social de usted y su cónyuge aun si presenta una declaración por separado. File free state tax Firme y feche la declaración y escriba su(s) oficio(s). File free state tax Si presenta una declaración conjunta, usted y su cónyuge tienen que firmarla. File free state tax En el espacio provisto, anote un número telefónico con su código de área donde ubicarlo durante el día. File free state tax Esto agilizará la tramitación de su declaración si el IRS tiene una pregunta que puede ser resuelta por teléfono. File free state tax Si presenta una declaración conjunta de impuestos, anote el número de teléfono donde usted o su cónyuge pueden ser localizados durante el día. File free state tax Si desea autorizar al IRS para que hable sobre su declaración de impuestos del año 2013 con su amigo, con un miembro de su familia o con cualquier persona que usted elija, marque el recuadro “ Yes ” (Sí) en el área titulada “ Third Party Designee ” (Designación de un tercero) de su declaración de impuestos. File free state tax También, escriba el nombre del designado, número de teléfono y cualesquier 5 dígitos que el designado elija como su número de identificación personal (PIN, por sus siglas en inglés). File free state tax Si marca el recuadro “ Yes ” (Sí), usted y su cónyuge, si presentan una declaración conjunta, autoriza(n) a los empleados del IRS a llamar al designado para que éste conteste toda pregunta que surja durante el trámite de su declaración de impuestos. File free state tax Complete y adjunte a su declaración en papel cualesquier anexo y formulario solicitado en las líneas que usted completó. File free state tax Adjunte una copia de cada uno de los Formularios W-2 a la declaración en papel. File free state tax Además, adjunte a su declaración en papel todo Formulario 1099-R recibido que indique retención de impuestos en el recuadro 4. File free state tax Envíe la declaración al Internal Revenue Service Center (Centro de Servicio del IRS) que corresponda al área donde vive. File free state tax Una lista de direcciones de Centros de Servicio se halla al final de la publicación y en las instrucciones de su declaración de impuestos. File free state tax Datos a Incluir en el Formulario 1040EZ Lea las líneas 1 a 8b y llene las líneas que le correspondan. File free state tax No llene las líneas 9 a 12. File free state tax Si presenta una declaración conjunta, utilice el espacio a la izquierda de la línea 6 para indicar por separado los ingresos tributables suyos y los de su cónyuge. File free state tax Pagos. File free state tax   Anote en la línea 7 todo impuesto federal sobre los ingresos que se le haya retenido. File free state tax El impuesto federal sobre los ingresos retenido aparece en el recuadro 2 del Formulario W-2 o en el recuadro 4 del Formulario 1099. File free state tax Crédito por ingreso del trabajo. File free state tax   Si puede reclamar este crédito, según se explica en el capítulo 36 , el IRS se lo puede calcular. File free state tax Escriba “EIC” en el espacio a la izquierda de la línea 8a. File free state tax Anote en la línea 8b la paga no tributable por combate que desee incluir en los ingresos derivados del trabajo. File free state tax   Si su crédito de cualquier año posterior a 1996 fue reducido o denegado por el IRS, quizás tenga que presentar junto con la declaración el Formulario 8862(SP), Información Para Reclamar el Crédito Por Ingreso del Trabajo Después de Haber Sido Denegado (o el Formulario 8862, Information To Claim Earned Income Credit After Disallowance, en inglés). File free state tax Para detalles adicionales, vea las Instrucciones para el Formulario 1040EZ, en inglés. File free state tax Datos a Incluir en el Formulario 1040A Lea las líneas 1 a 27 y llene las líneas que le correspondan. File free state tax Si presenta una declaración conjunta, utilice el espacio a la izquierda de la línea 27 para indicar por separado los ingresos tributables suyos y los de su cónyuge. File free state tax No llene la línea 28. File free state tax Llene las líneas 29 a 33 y 36 a 40 si le corresponden. File free state tax Sin embargo, no llene las líneas 30 ni 38a si desea que el IRS le calcule los créditos indicados en dichas líneas. File free state tax Además, escriba toda información adicional que le corresponda en el espacio a la izquierda de la línea 41. File free state tax No llene las líneas 34, 35 ni 42 a la 46. File free state tax Pagos. File free state tax   Anote todo impuesto federal retenido sobre los ingresos que se indique en el recuadro 2 del Formulario W-2 o en el recuadro 4 del Formulario 1099, en la línea 36. File free state tax Anote en la línea 37 todo pago de impuesto estimado que haya efectuado. File free state tax Crédito por gastos del cuidado de menores y dependientes. File free state tax   Si puede reclamar este crédito, según se explica en el capítulo 32 , complete el Formulario 2441, Child and Dependent Care Expenses (Gastos del cuidado de menores y dependientes), en inglés, y adjúntelo a su declaración. File free state tax Anote la cantidad del crédito en la línea 29. File free state tax El IRS no le calculará este crédito. File free state tax Crédito para ancianos o personas incapacitadas. File free state tax   Si puede reclamar este crédito, según se explica en el capítulo 33 , el IRS le calculará este crédito. File free state tax Escriba “ CFE ” en el espacio a la izquierda de la línea 30 y adjunte el Anexo R del Formulario 1040, Credit for the Elderly or the Disabled (Crédito para ancianos o personas incapacitadas), en inglés, a su declaración de impuestos en papel. File free state tax En el Anexo R, marque el recuadro de la Parte I correspondiente a su estado civil para efectos de la declaración y edad. File free state tax Complete la Parte II y las líneas 11 y 13 de la Parte III, si le corresponden. File free state tax Crédito por ingreso del trabajo. File free state tax   Si puede reclamar este crédito, según se explica en el capítulo 36 , el IRS se lo calculará. File free state tax Anote “EIC” a la izquierda del espacio de la línea 38a. File free state tax Anote en la línea 38b la paga no tributable por combate que desee incluir en los ingresos derivados del trabajo. File free state tax   Si tiene un hijo que le da derecho a este crédito, tiene que llenar el Anexo EIC (Formulario 1040 ó 1040A), Earned Income Credit (Crédito por ingreso del trabajo), en inglés, y adjuntarlo a su declaración en papel. File free state tax Si no provee el número de Seguro Social de su hijo en la línea 2 del Anexo EIC, el crédito será reducido o denegado a menos que el hijo haya nacido y fallecido en el año 2013. File free state tax   Si su crédito de cualquier año posterior a 1996 fue reducido o denegado por el IRS, tal vez tenga que presentar junto con la declaración el Formulario 8862(SP) (o el Formulario 8862, en inglés). File free state tax Para detalles adicionales, vea las Instrucciones para el Formulario 1040A. File free state tax Datos a Incluir en el Formulario 1040 Lea las líneas 1 a 43 y llene las líneas que le correspondan. File free state tax No llene la línea 44. File free state tax Si presenta una declaración conjunta, utilice el espacio bajo las palabras “ Adjusted Gross Income ” (Ingresos brutos ajustados), en la primera página de la declaración para indicar por separado los ingresos tributables suyos y los de su cónyuge. File free state tax Lea las líneas 45 a la 71. File free state tax Llene las líneas que le correspondan, pero no llene las líneas 54, 61 ni 72. File free state tax Además, no complete la línea 55 ni las líneas 73 a 77. File free state tax No llene el recuadro “ c ” de la línea 53 si completa el Anexo R del Formulario 1040A o 1040, ni la línea 64a si desea que el IRS le calcule los créditos indicados en dichas líneas. File free state tax Pagos. File free state tax   Anote todo impuesto federal retenido sobre los ingresos que se indique en el recuadro 2 del Formulario W-2 o en el recuadro 4 del Formulario 1099, en la línea 62. File free state tax Anote en la línea 63 todo pago de impuesto estimado que haya efectuado. File free state tax Crédito por gastos del cuidado de menores y dependientes. File free state tax   Si puede reclamar este crédito, según se explica en el capítulo 32 , complete el Formulario 2441, en inglés, y adjúntelo a su declaración en papel. File free state tax Anote la cantidad del crédito en la línea 48. File free state tax El IRS no le calculará este crédito. File free state tax Crédito para ancianos o personas incapacitadas. File free state tax   Si puede reclamar este crédito, según se explica en el capítulo 33 , el IRS puede calcularle este crédito. File free state tax Escriba “CFE” al lado de la línea 53 y marque el recuadro “ c ” y adjunte el Anexo R del Formulario 1040A o 1040 a su declaración en papel. File free state tax En el Anexo R del Formulario 1040A o 1040, marque el recuadro de la Parte I correspondiente a su estado civil para efectos de la declaración y edad. File free state tax Complete la Parte II y las líneas 11 y 13 de la Parte III, si le corresponden. File free state tax Crédito por ingreso del trabajo. File free state tax   Si puede reclamar este crédito, según se explica en el capítulo 36 , el IRS se lo calculará. File free state tax Anote “EIC” en la línea de puntos al lado de la línea 64a del Formulario 1040. File free state tax Anote en la línea 64b la paga no tributable por combate que desee incluir en los ingresos derivados del trabajo. File free state tax   Si tiene un hijo que le dé derecho a este crédito, tiene que llenar el Anexo EIC, Earned Income Credit (Crédito por ingreso del trabajo), en inglés, y adjuntarlo a su declaración en papel. File free state tax Si no provee el número de Seguro Social de su hijo en la línea 2 del Anexo EIC (Formulario 1040 ó 1040A), el crédito será reducido o denegado a menos que su hijo haya nacido y fallecido en el año 2013. File free state tax   Si su crédito de cualquier año posterior a 1996 fue reducido o denegado por el IRS, tal vez tenga que presentar junto con la declaración el Formulario 8862(SP), (o el Formulario 8862, en inglés). File free state tax Para detalles adicionales, vea las Instrucciones para el Formulario 1040, en inglés. File free state tax Prev  Up  Next   Home   More Online Publications