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File State Income Tax

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File State Income Tax

File state income tax 15. File state income tax   Selling Your Home Table of Contents Reminder Introduction Useful Items - You may want to see: Main Home Figuring Gain or LossSelling Price Amount Realized Adjusted Basis Amount of Gain or Loss Dispositions Other Than Sales Determining Basis Excluding the GainMaximum Exclusion Ownership and Use Tests Reduced Maximum Exclusion Business Use or Rental of Home Reporting the SaleSeller-financed mortgage. File state income tax More information. File state income tax Special SituationsException for sales to related persons. File state income tax Recapturing (Paying Back) a Federal Mortgage Subsidy Reminder Home sold with undeducted points. File state income tax  If you have not deducted all the points you paid to secure a mortgage on your old home, you may be able to deduct the remaining points in the year of the sale. File state income tax See Mortgage ending early under Points in chapter 23. File state income tax Introduction This chapter explains the tax rules that apply when you sell your main home. File state income tax In most cases, your main home is the one in which you live most of the time. File state income tax If you sold your main home in 2013, you may be able to exclude from income any gain up to a limit of $250,000 ($500,000 on a joint return in most cases). File state income tax See Excluding the Gain , later. File state income tax Generally, if you can exclude all the gain, you do not need to report the sale on your tax return. File state income tax If you have gain that cannot be excluded, it is taxable. File state income tax Report it on Form 8949, Sales and Other Dispositions of Capital Assets, and Schedule D (Form 1040). File state income tax You may also have to complete Form 4797, Sales of Business Property. File state income tax See Reporting the Sale , later. File state income tax If you have a loss on the sale, you generally cannot deduct it on your return. File state income tax However, you may need to report it. File state income tax See Reporting the Sale , later. File state income tax The following are main topics in this chapter. File state income tax Figuring gain or loss. File state income tax Basis. File state income tax Excluding the gain. File state income tax Ownership and use tests. File state income tax Reporting the sale. File state income tax Other topics include the following. File state income tax Business use or rental of home. File state income tax Recapturing a federal mortgage subsidy. File state income tax Useful Items - You may want to see: Publication 523 Selling Your Home 530 Tax Information for Homeowners 547 Casualties, Disasters, and Thefts Form (and Instructions) Schedule D (Form 1040) Capital Gains and Losses 982 Reduction of Tax Attributes Due to Discharge of Indebtedness 8828 Recapture of Federal Mortgage Subsidy 8949 Sales and Other Dispositions of Capital Assets Main Home This section explains the term “main home. File state income tax ” Usually, the home you live in most of the time is your main home and can be a: House, Houseboat, Mobile home, Cooperative apartment, or Condominium. File state income tax To exclude gain under the rules of this chapter, you in most cases must have owned and lived in the property as your main home for at least 2 years during the 5-year period ending on the date of sale. File state income tax Land. File state income tax   If you sell the land on which your main home is located, but not the house itself, you cannot exclude any gain you have from the sale of the land. File state income tax However, if you sell vacant land used as part of your main home and that is adjacent to it, you may be able to exclude the gain from the sale under certain circumstances. File state income tax See Vacant land under Main Home in Publication 523 for more information. File state income tax Example. File state income tax You buy a piece of land and move your main home to it. File state income tax Then you sell the land on which your main home was located. File state income tax This sale is not considered a sale of your main home, and you cannot exclude any gain on the sale of the land. File state income tax More than one home. File state income tax   If you have more than one home, you can exclude gain only from the sale of your main home. File state income tax You must include in income gain from the sale of any other home. File state income tax If you have two homes and live in both of them, your main home is ordinarily the one you live in most of the time during the year. File state income tax Example 1. File state income tax You own two homes, one in New York and one in Florida. File state income tax From 2009 through 2013, you live in the New York home for 7 months and in the Florida residence for 5 months of each year. File state income tax In the absence of facts and circumstances indicating otherwise, the New York home is your main home. File state income tax You would be eligible to exclude the gain from the sale of the New York home but not of the Florida home in 2013. File state income tax Example 2. File state income tax You own a house, but you live in another house that you rent. File state income tax The rented house is your main home. File state income tax Example 3. File state income tax You own two homes, one in Virginia and one in New Hampshire. File state income tax In 2009 and 2010, you lived in the Virginia home. File state income tax In 2011 and 2012, you lived in the New Hampshire home. File state income tax In 2013, you lived again in the Virginia home. File state income tax Your main home in 2009, 2010, and 2013 is the Virginia home. File state income tax Your main home in 2011 and 2012 is the New Hampshire home. File state income tax You would be eligible to exclude gain from the sale of either home (but not both) in 2013. File state income tax Property used partly as your main home. File state income tax   If you use only part of the property as your main home, the rules discussed in this publication apply only to the gain or loss on the sale of that part of the property. File state income tax For details, see Business Use or Rental of Home , later. File state income tax Figuring Gain or Loss To figure the gain or loss on the sale of your main home, you must know the selling price, the amount realized, and the adjusted basis. File state income tax Subtract the adjusted basis from the amount realized to get your gain or loss. File state income tax     Selling price     − Selling expenses       Amount realized       Amount realized     − Adjusted basis       Gain or loss   Selling Price The selling price is the total amount you receive for your home. File state income tax It includes money and the fair market value of any other property or any other services you receive and all notes, mortgages or other debts assumed by the buyer as part of the sale. File state income tax Payment by employer. File state income tax   You may have to sell your home because of a job transfer. File state income tax If your employer pays you for a loss on the sale or for your selling expenses, do not include the payment as part of the selling price. File state income tax Your employer will include it as wages in box 1 of your Form W-2, and you will include it in your income on Form 1040, line 7. File state income tax Option to buy. File state income tax   If you grant an option to buy your home and the option is exercised, add the amount you receive for the option to the selling price of your home. File state income tax If the option is not exercised, you must report the amount as ordinary income in the year the option expires. File state income tax Report this amount on Form 1040, line 21. File state income tax Form 1099-S. File state income tax   If you received Form 1099-S, Proceeds From Real Estate Transactions, box 2 (Gross proceeds) should show the total amount you received for your home. File state income tax   However, box 2 will not include the fair market value of any services or property other than cash or notes you received or will receive. File state income tax Instead, box 4 will be checked to indicate your receipt or expected receipt of these items. File state income tax Amount Realized The amount realized is the selling price minus selling expenses. File state income tax Selling expenses. File state income tax   Selling expenses include: Commissions, Advertising fees, Legal fees, and Loan charges paid by the seller, such as loan placement fees or “points. File state income tax ” Adjusted Basis While you owned your home, you may have made adjustments (increases or decreases) to the basis. File state income tax This adjusted basis must be determined before you can figure gain or loss on the sale of your home. File state income tax For information on how to figure your home's adjusted basis, see Determining Basis , later. File state income tax Amount of Gain or Loss To figure the amount of gain or loss, compare the amount realized to the adjusted basis. File state income tax Gain on sale. File state income tax   If the amount realized is more than the adjusted basis, the difference is a gain and, except for any part you can exclude, in most cases is taxable. File state income tax Loss on sale. File state income tax   If the amount realized is less than the adjusted basis, the difference is a loss. File state income tax A loss on the sale of your main home cannot be deducted. File state income tax Jointly owned home. File state income tax   If you and your spouse sell your jointly owned home and file a joint return, you figure your gain or loss as one taxpayer. File state income tax Separate returns. File state income tax   If you file separate returns, each of you must figure your own gain or loss according to your ownership interest in the home. File state income tax Your ownership interest is generally determined by state law. File state income tax Joint owners not married. File state income tax   If you and a joint owner other than your spouse sell your jointly owned home, each of you must figure your own gain or loss according to your ownership interest in the home. File state income tax Each of you applies the rules discussed in this chapter on an individual basis. File state income tax Dispositions Other Than Sales Some special rules apply to other dispositions of your main home. File state income tax Foreclosure or repossession. File state income tax   If your home was foreclosed on or repossessed, you have a disposition. File state income tax See Publication 4681, Canceled Debts, Foreclosures, Repossessions, and Abandonments, to determine if you have ordinary income, gain, or loss. File state income tax Abandonment. File state income tax   If you abandon your home, see Publication 4681 to determine if you have ordinary income, gain, or loss. File state income tax Trading (exchanging) homes. File state income tax   If you trade your old home for another home, treat the trade as a sale and a purchase. File state income tax Example. File state income tax You owned and lived in a home with an adjusted basis of $41,000. File state income tax A real estate dealer accepted your old home as a trade-in and allowed you $50,000 toward a new home priced at $80,000. File state income tax This is treated as a sale of your old home for $50,000 with a gain of $9,000 ($50,000 – $41,000). File state income tax If the dealer had allowed you $27,000 and assumed your unpaid mortgage of $23,000 on your old home, your sales price would still be $50,000 (the $27,000 trade-in allowed plus the $23,000 mortgage assumed). File state income tax Transfer to spouse. File state income tax   If you transfer your home to your spouse or you transfer it to your former spouse incident to your divorce, you in most cases have no gain or loss. File state income tax This is true even if you receive cash or other consideration for the home. File state income tax As a result, the rules in this chapter do not apply. File state income tax More information. File state income tax   If you need more information, see Transfer to spouse in Publication 523 and Property Settlements in Publication 504, Divorced or Separated Individuals. File state income tax Involuntary conversion. File state income tax   You have a disposition when your home is destroyed or condemned and you receive other property or money in payment, such as insurance or a condemnation award. File state income tax This is treated as a sale and you may be able to exclude all or part of any gain from the destruction or condemnation of your home, as explained later under Special Situations . File state income tax Determining Basis You need to know your basis in your home to figure any gain or loss when you sell it. File state income tax Your basis in your home is determined by how you got the home. File state income tax Generally, your basis is its cost if you bought it or built it. File state income tax If you got it in some other way (inheritance, gift, etc. File state income tax ), your basis is generally either its fair market value when you received it or the adjusted basis of the previous owner. File state income tax While you owned your home, you may have made adjustments (increases or decreases) to your home's basis. File state income tax The result of these adjustments is your home's adjusted basis, which is used to figure gain or loss on the sale of your home. File state income tax See Adjusted Basis , later. File state income tax You can find more information on basis and adjusted basis in chapter 13 of this publication and in Publication 523. File state income tax Cost As Basis The cost of property is the amount you paid for it in cash, debt obligations, other property, or services. File state income tax Purchase. File state income tax   If you bought your home, your basis is its cost to you. File state income tax This includes the purchase price and certain settlement or closing costs. File state income tax In most cases, your purchase price includes your down payment and any debt, such as a first or second mortgage or notes you gave the seller in payment for the home. File state income tax If you build, or contract to build, a new home, your purchase price can include costs of construction, as discussed in Publication 523. File state income tax Settlement fees or closing costs. File state income tax   When you bought your home, you may have paid settlement fees or closing costs in addition to the contract price of the property. File state income tax You can include in your basis some of the settlement fees and closing costs you paid for buying the home, but not the fees and costs for getting a mortgage loan. File state income tax A fee paid for buying the home is any fee you would have had to pay even if you paid cash for the home (that is, without the need for financing). File state income tax    Chapter 13 lists some of the settlement fees and closing costs that you can include in the basis of property, including your home. File state income tax It also lists some settlement costs that cannot be included in basis. File state income tax   Also see Publication 523 for additional items and a discussion of basis other than cost. File state income tax Adjusted Basis Adjusted basis is your cost or other basis increased or decreased by certain amounts. File state income tax To figure your adjusted basis, you can use Worksheet 1 in Publication 523. File state income tax Do not use Worksheet 1 if you acquired an interest in your home from a decedent who died in 2010 and whose executor filed Form 8939, Allocation of Increase in Basis for Property Acquired From a Decedent. File state income tax Increases to basis. File state income tax   These include the following. File state income tax Additions and other improvements that have a useful life of more than 1 year. File state income tax Special assessments for local improvements. File state income tax Amounts you spent after a casualty to restore damaged property. File state income tax Improvements. File state income tax   These add to the value of your home, prolong its useful life, or adapt it to new uses. File state income tax You add the cost of additions and other improvements to the basis of your property. File state income tax   For example, putting a recreation room or another bathroom in your unfinished basement, putting up a new fence, putting in new plumbing or wiring, putting on a new roof, or paving your unpaved driveway are improvements. File state income tax An addition to your house, such as a new deck, a sunroom, or a new garage, is also an improvement. File state income tax Repairs. File state income tax   These maintain your home in good condition but do not add to its value or prolong its life. File state income tax You do not add their cost to the basis of your property. File state income tax   Examples of repairs include repainting your house inside or outside, fixing your gutters or floors, repairing leaks or plastering, and replacing broken window panes. File state income tax Decreases to basis. File state income tax   These include the following. File state income tax Discharge of qualified principal residence indebtedness that was excluded from income. File state income tax Some or all of the cancellation of debt income that was excluded due to your bankruptcy or insolvency. File state income tax For details, see Publication 4681. File state income tax Gain you postponed from the sale of a previous home before May 7, 1997. File state income tax Deductible casualty losses. File state income tax Insurance payments you received or expect to receive for casualty losses. File state income tax Payments you received for granting an easement or right-of-way. File state income tax Depreciation allowed or allowable if you used your home for business or rental purposes. File state income tax Energy-related credits allowed for expenditures made on the residence. File state income tax (Reduce the increase in basis otherwise allowable for expenditures on the residence by the amount of credit allowed for those expenditures. File state income tax ) Adoption credit you claimed for improvements added to the basis of your home. File state income tax Nontaxable payments from an adoption assistance program of your employer you used for improvements you added to the basis of your home. File state income tax Energy conservation subsidy excluded from your gross income because you received it (directly or indirectly) from a public utility after 1992 to buy or install any energy conservation measure. File state income tax An energy conservation measure is an installation or modification primarily designed either to reduce consumption of electricity or natural gas or to improve the management of energy demand for a home. File state income tax District of Columbia first-time homebuyer credit (allowed on the purchase of a principal residence in the District of Columbia beginning on August 5, 1997 and before January 1, 2012). File state income tax General sales taxes (allowed beginning 2004 and ending before 2014) claimed as an itemized deduction on Schedule A (Form 1040) that were imposed on the purchase of personal property, such as a houseboat used as your home or a mobile home. File state income tax Discharges of qualified principal residence indebtedness. File state income tax   You may be able to exclude from gross income a discharge of qualified principal residence indebtedness. File state income tax This exclusion applies to discharges made after 2006 and before 2014. File state income tax If you choose to exclude this income, you must reduce (but not below zero) the basis of the principal residence by the amount excluded from your gross income. File state income tax   File Form 982 with your tax return. File state income tax See the form's instructions for detailed information. File state income tax Recordkeeping. File state income tax You should keep records to prove your home's adjusted basis. File state income tax Ordinarily, you must keep records for 3 years after the due date for filing your return for the tax year in which you sold your home. File state income tax But if you sold a home before May 7, 1997, and postponed tax on any gain, the basis of that home affects the basis of the new home you bought. File state income tax Keep records proving the basis of both homes as long as they are needed for tax purposes. File state income tax The records you should keep include: Proof of the home's purchase price and purchase expenses, Receipts and other records for all improvements, additions, and other items that affect the home's adjusted basis, Any worksheets or other computations you used to figure the adjusted basis of the home you sold, the gain or loss on the sale, the exclusion, and the taxable gain, Any Form 982 you filed to report any discharge of qualified principal residence indebtedness, Any Form 2119, Sale of Your Home, you filed to postpone gain from the sale of a previous home before May 7, 1997, and Any worksheets you used to prepare Form 2119, such as the Adjusted Basis of Home Sold Worksheet or the Capital Improvements Worksheet from the Form 2119 instructions, or other source of computations. File state income tax Excluding the Gain You may qualify to exclude from your income all or part of any gain from the sale of your main home. File state income tax This means that, if you qualify, you will not have to pay tax on the gain up to the limit described under Maximum Exclusion , next. File state income tax To qualify, you must meet the ownership and use tests described later. File state income tax You can choose not to take the exclusion by including the gain from the sale in your gross income on your tax return for the year of the sale. File state income tax You can use Worksheet 2 in Publication 523 to figure the amount of your exclusion and your taxable gain, if any. File state income tax If you have any taxable gain from the sale of your home, you may have to increase your withholding or make estimated tax payments. File state income tax See Publication 505, Tax Withholding and Estimated Tax. File state income tax Maximum Exclusion You can exclude up to $250,000 of the gain (other than gain allocated to periods of nonqualified use) on the sale of your main home if all of the following are true. File state income tax You meet the ownership test. File state income tax You meet the use test. File state income tax During the 2-year period ending on the date of the sale, you did not exclude gain from the sale of another home. File state income tax For details on gain allocated to periods of nonqualified use, see Periods of nonqualified use , later. File state income tax You may be able to exclude up to $500,000 of the gain (other than gain allocated to periods of nonqualified use) on the sale of your main home if you are married and file a joint return and meet the requirements listed in the discussion of the special rules for joint returns, later, under Married Persons . File state income tax Ownership and Use Tests To claim the exclusion, you must meet the ownership and use tests. File state income tax This means that during the 5-year period ending on the date of the sale, you must have: Owned the home for at least 2 years (the ownership test), and Lived in the home as your main home for at least 2 years (the use test). File state income tax Exception. File state income tax   If you owned and lived in the property as your main home for less than 2 years, you can still claim an exclusion in some cases. File state income tax However, the maximum amount you may be able to exclude will be reduced. File state income tax See Reduced Maximum Exclusion , later. File state income tax Example 1—home owned and occupied for at least 2 years. File state income tax Mya bought and moved into her main home in September 2011. File state income tax She sold the home at a gain in October 2013. File state income tax During the 5-year period ending on the date of sale in October 2013, she owned and lived in the home for more than 2 years. File state income tax She meets the ownership and use tests. File state income tax Example 2—ownership test met but use test not met. File state income tax Ayden bought a home, lived in it for 6 months, moved out, and never occupied the home again. File state income tax He later sold the home for a gain. File state income tax He owned the home during the entire 5-year period ending on the date of sale. File state income tax He meets the ownership test but not the use test. File state income tax He cannot exclude any part of his gain on the sale unless he qualified for a reduced maximum exclusion (explained later). File state income tax Period of Ownership and Use The required 2 years of ownership and use during the 5-year period ending on the date of the sale do not have to be continuous nor do they both have to occur at the same time. File state income tax You meet the tests if you can show that you owned and lived in the property as your main home for either 24 full months or 730 days (365 × 2) during the 5-year period ending on the date of sale. File state income tax Temporary absence. File state income tax   Short temporary absences for vacations or other seasonal absences, even if you rent out the property during the absences, are counted as periods of use. File state income tax The following examples assume that the reduced maximum exclusion (discussed later) does not apply to the sales. File state income tax Example 1. File state income tax David Johnson, who is single, bought and moved into his home on February 1, 2011. File state income tax Each year during 2011 and 2012, David left his home for a 2-month summer vacation. File state income tax David sold the house on March 1, 2013. File state income tax Although the total time David used his home is less than 2 years (21 months), he meets the requirement and may exclude gain. File state income tax The 2-month vacations are short temporary absences and are counted as periods of use in determining whether David used the home for the required 2 years. File state income tax Example 2. File state income tax Professor Paul Beard, who is single, bought and moved into a house on August 18, 2010. File state income tax He lived in it as his main home continuously until January 5, 2012, when he went abroad for a 1-year sabbatical leave. File state income tax On February 6, 2013, 1 month after returning from the leave, Paul sold the house at a gain. File state income tax Because his leave was not a short temporary absence, he cannot include the period of leave to meet the 2-year use test. File state income tax He cannot exclude any part of his gain, because he did not use the residence for the required 2 years. File state income tax Ownership and use tests met at different times. File state income tax   You can meet the ownership and use tests during different 2-year periods. File state income tax However, you must meet both tests during the 5-year period ending on the date of the sale. File state income tax Example. File state income tax Beginning in 2002, Helen Jones lived in a rented apartment. File state income tax The apartment building was later converted to condominiums, and she bought her same apartment on December 3, 2010. File state income tax In 2011, Helen became ill and on April 14 of that year she moved to her daughter's home. File state income tax On July 12, 2013, while still living in her daughter's home, she sold her condominium. File state income tax Helen can exclude gain on the sale of her condominium because she met the ownership and use tests during the 5-year period from July 13, 2008, to July 12, 2013, the date she sold the condominium. File state income tax She owned her condominium from December 3, 2010, to July 12, 2013 (more than 2 years). File state income tax She lived in the property from July 13, 2008 (the beginning of the 5-year period), to April 14, 2011 (more than 2 years). File state income tax The time Helen lived in her daughter's home during the 5-year period can be counted toward her period of ownership, and the time she lived in her rented apartment during the 5-year period can be counted toward her period of use. File state income tax Cooperative apartment. File state income tax   If you sold stock as a tenant-stockholder in a cooperative housing corporation, the ownership and use tests are met if, during the 5-year period ending on the date of sale, you: Owned the stock for at least 2 years, and Lived in the house or apartment that the stock entitles you to occupy as your main home for at least 2 years. File state income tax Exceptions to Ownership and Use Tests The following sections contain exceptions to the ownership and use tests for certain taxpayers. File state income tax Exception for individuals with a disability. File state income tax   There is an exception to the use test if: You become physically or mentally unable to care for yourself, and You owned and lived in your home as your main home for a total of at least 1 year during the 5-year period before the sale of your home. File state income tax Under this exception, you are considered to live in your home during any time within the 5-year period that you own the home and live in a facility (including a nursing home) licensed by a state or political subdivision to care for persons in your condition. File state income tax If you meet this exception to the use test, you still have to meet the 2-out-of-5-year ownership test to claim the exclusion. File state income tax Previous home destroyed or condemned. File state income tax   For the ownership and use tests, you add the time you owned and lived in a previous home that was destroyed or condemned to the time you owned and lived in the replacement home on whose sale you wish to exclude gain. File state income tax This rule applies if any part of the basis of the home you sold depended on the basis of the destroyed or condemned home. File state income tax Otherwise, you must have owned and lived in the same home for 2 of the 5 years before the sale to qualify for the exclusion. File state income tax Members of the uniformed services or Foreign Service, employees of the intelligence community, or employees or volunteers of the Peace Corps. File state income tax   You can choose to have the 5-year test period for ownership and use suspended during any period you or your spouse serve on “qualified official extended duty” as a member of the uniformed services or Foreign Service of the United States, or as an employee of the intelligence community. File state income tax You can choose to have the 5-year test period for ownership and use suspended during any period you or your spouse serve outside the United States either as an employee of the Peace Corps on "qualified official extended duty" or as an enrolled volunteer or volunteer leader of the Peace Corps. File state income tax This means that you may be able to meet the 2-year use test even if, because of your service, you did not actually live in your home for at least the required 2 years during the 5-year period ending on the date of sale. File state income tax   If this helps you qualify to exclude gain, you can choose to have the 5-year test period suspended by filing a return for the year of sale that does not include the gain. File state income tax For more information about the suspension of the 5-year test period, see Members of the uniformed services or Foreign Service, employees of the intelligence community, or employees or volunteers of the Peace Corps in Publication 523. File state income tax Married Persons If you and your spouse file a joint return for the year of sale and one spouse meets the ownership and use tests, you can exclude up to $250,000 of the gain. File state income tax (But see Special rules for joint returns , next. File state income tax ) Special rules for joint returns. File state income tax   You can exclude up to $500,000 of the gain on the sale of your main home if all of the following are true. File state income tax You are married and file a joint return for the year. File state income tax Either you or your spouse meets the ownership test. File state income tax Both you and your spouse meet the use test. File state income tax During the 2-year period ending on the date of the sale, neither you nor your spouse excluded gain from the sale of another home. File state income tax If either spouse does not satisfy all these requirements, the maximum exclusion that can be claimed by the couple is the total of the maximum exclusions that each spouse would qualify for if not married and the amounts were figured separately. File state income tax For this purpose, each spouse is treated as owning the property during the period that either spouse owned the property. File state income tax Example 1—one spouse sells a home. File state income tax Emily sells her home in June 2013 for a gain of $300,000. File state income tax She marries Jamie later in the year. File state income tax She meets the ownership and use tests, but Jamie does not. File state income tax Emily can exclude up to $250,000 of gain on a separate or joint return for 2013. File state income tax The $500,000 maximum exclusion for certain joint returns does not apply because Jamie does not meet the use test. File state income tax Example 2—each spouse sells a home. File state income tax The facts are the same as in Example 1 except that Jamie also sells a home in 2013 for a gain of $200,000 before he marries Emily. File state income tax He meets the ownership and use tests on his home, but Emily does not. File state income tax Emily can exclude $250,000 of gain and Jamie can exclude $200,000 of gain on the respective sales of their individual homes. File state income tax However, Emily cannot use Jamie's unused exclusion to exclude more than $250,000 of gain. File state income tax Therefore, Emily and Jamie must recognize $50,000 of gain on the sale of Emily's home. File state income tax The $500,000 maximum exclusion for certain joint returns does not apply because Emily and Jamie do not both meet the use test for the same home. File state income tax Sale of main home by surviving spouse. File state income tax   If your spouse died and you did not remarry before the date of sale, you are considered to have owned and lived in the property as your main home during any period of time when your spouse owned and lived in it as a main home. File state income tax   If you meet all of the following requirements, you may qualify to exclude up to $500,000 of any gain from the sale or exchange of your main home. File state income tax The sale or exchange took place after 2008. File state income tax The sale or exchange took place no more than 2 years after the date of death of your spouse. File state income tax You have not remarried. File state income tax You and your spouse met the use test at the time of your spouse's death. File state income tax You or your spouse met the ownership test at the time of your spouse's death. File state income tax Neither you nor your spouse excluded gain from the sale of another home during the last 2 years. File state income tax Example. File state income tax   Harry owned and used a house as his main home since 2009. File state income tax Harry and Wilma married on July 1, 2013, and from that date they use Harry's house as their main home. File state income tax Harry died on August 15, 2013, and Wilma inherited the property. File state income tax Wilma sold the property on September 3, 2013, at which time she had not remarried. File state income tax Although Wilma owned and used the house for less than 2 years, Wilma is considered to have satisfied the ownership and use tests because her period of ownership and use includes the period that Harry owned and used the property before death. File state income tax Home transferred from spouse. File state income tax   If your home was transferred to you by your spouse (or former spouse if the transfer was incident to divorce), you are considered to have owned it during any period of time when your spouse owned it. File state income tax Use of home after divorce. File state income tax   You are considered to have used property as your main home during any period when: You owned it, and Your spouse or former spouse is allowed to live in it under a divorce or separation instrument and uses it as his or her main home. File state income tax Reduced Maximum Exclusion If you fail to meet the requirements to qualify for the $250,000 or $500,000 exclusion, you may still qualify for a reduced exclusion. File state income tax This applies to those who: Fail to meet the ownership and use tests, or Have used the exclusion within 2 years of selling their current home. File state income tax In both cases, to qualify for a reduced exclusion, the sale of your main home must be due to one of the following reasons. File state income tax A change in place of employment. File state income tax Health. File state income tax Unforeseen circumstances. File state income tax Unforeseen circumstances. File state income tax   The sale of your main home is because of an unforeseen circumstance if your primary reason for the sale is the occurrence of an event that you could not reasonably have anticipated before buying and occupying your main home. File state income tax   See Publication 523 for more information and to use Worksheet 3 to figure your reduced maximum exclusion. File state income tax Business Use or Rental of Home You may be able to exclude gain from the sale of a home you have used for business or to produce rental income. File state income tax But you must meet the ownership and use tests. File state income tax Periods of nonqualified use. File state income tax   In most cases, gain from the sale or exchange of your main home will not qualify for the exclusion to the extent that the gains are allocated to periods of nonqualified use. File state income tax Nonqualified use is any period after 2008 during which neither you nor your spouse (or your former spouse) used the property as a main home with the following exceptions. File state income tax Exceptions. File state income tax   A period of nonqualified use does not include: Any portion of the 5-year period ending on the date of the sale or exchange after the last date you (or your spouse) use the property as a main home; Any period (not to exceed an aggregate period of 10 years) during which you (or your spouse) are serving on qualified official extended duty: As a member of the uniformed services; As a member of the Foreign Service of the United States; or As an employee of the intelligence community; and Any other period of temporary absence (not to exceed an aggregate period of 2 years) due to change of employment, health conditions, or such other unforeseen circumstances as may be specified by the IRS. File state income tax The gain resulting from the sale of the property is allocated between qualified and nonqualified use periods based on the amount of time the property was held for qualified and nonqualified use. File state income tax Gain from the sale or exchange of a main home allocable to periods of qualified use will continue to qualify for the exclusion for the sale of your main home. File state income tax Gain from the sale or exchange of property allocable to nonqualified use will not qualify for the exclusion. File state income tax Calculation. File state income tax   To figure the portion of the gain allocated to the period of nonqualified use, multiply the gain by the following fraction:   Total nonqualified use during the period of ownership after 2008      Total period of ownership     This calculation can be found in Worksheet 2, line 10, in Publication 523. File state income tax Example 1. File state income tax On May 23, 2007, Amy, who is unmarried for all years in this example, bought a house. File state income tax She moved in on that date and lived in it until May 31, 2009, when she moved out of the house and put it up for rent. File state income tax The house was rented from June 1, 2009, to March 31, 2011. File state income tax Amy claimed depreciation deductions in 2009 through 2011 totaling $10,000. File state income tax Amy moved back into the house on April 1, 2011, and lived there until she sold it on January 31, 2013, for a gain of $200,000. File state income tax During the 5-year period ending on the date of the sale (January 31, 2008-January 31, 2013), Amy owned and lived in the house for more than 2 years as shown in the following table. File state income tax Five Year Period Used as  Home Used as  Rental 1/31/08 – 5/31/09 16 months       6/1/09 – 3/31/11   22 months 4/1/11 – 1/31/13 22 months         38 months 22 months During the period Amy owned the house (2,080 days), her period of nonqualified use was 668 days. File state income tax Amy divides 668 by 2,080 and obtains a decimal (rounded to at least three decimal places) of 0. File state income tax 321. File state income tax To figure her gain attributable to the period of nonqualified use, she multiplies $190,000 (the gain not attributable to the $10,000 depreciation deduction) by 0. File state income tax 321. File state income tax Because the gain attributable to periods of nonqualified use is $60,990, Amy can exclude $129,010 of her gain. File state income tax Example 2. File state income tax William owned and used a house as his main home from 2007 through 2010. File state income tax On January 1, 2011, he moved to another state. File state income tax He rented his house from that date until April 30, 2013, when he sold it. File state income tax During the 5-year period ending on the date of sale (May 1, 2008-April 30, 2013), William owned and lived in the house for more than 2 years. File state income tax He must report the sale on Form 4797 because it was rental property at the time of sale. File state income tax Because the period of nonqualified use does not include any part of the 5-year period after the last date William lived in the house, he has no period of nonqualified use. File state income tax Because he met the ownership and use tests, he can exclude gain up to $250,000. File state income tax However, he cannot exclude the part of the gain equal to the depreciation he claimed or could have claimed for renting the house, as explained next. File state income tax Depreciation after May 6, 1997. File state income tax   If you were entitled to take depreciation deductions because you used your home for business purposes or as rental property, you cannot exclude the part of your gain equal to any depreciation allowed or allowable as a deduction for periods after May 6, 1997. File state income tax If you can show by adequate records or other evidence that the depreciation allowed was less than the amount allowable, then you may limit the amount of gain recognized to the depreciation allowed. File state income tax See Publication 544 for more information. File state income tax Property used partly for business or rental. File state income tax   If you used property partly as a home and partly for business or to produce rental income, see Publication 523. File state income tax Reporting the Sale Do not report the 2013 sale of your main home on your tax return unless: You have a gain and do not qualify to exclude all of it, You have a gain and choose not to exclude it, or You received Form 1099-S. File state income tax If any of these conditions apply, report the entire gain or loss. File state income tax For details on how to report the gain or loss, see the Instructions for Schedule D (Form 1040) and the Instructions for Form 8949. File state income tax If you used the home for business or to produce rental income, you may have to use Form 4797 to report the sale of the business or rental part (or the sale of the entire property if used entirely for business or rental). File state income tax See Business Use or Rental of Home in Publication 523 and the Instructions for Form 4797. File state income tax Installment sale. File state income tax    Some sales are made under arrangements that provide for part or all of the selling price to be paid in a later year. File state income tax These sales are called “installment sales. File state income tax ” If you finance the buyer's purchase of your home yourself instead of having the buyer get a loan or mortgage from a bank, you probably have an installment sale. File state income tax You may be able to report the part of the gain you cannot exclude on the installment basis. File state income tax    Use Form 6252, Installment Sale Income, to report the sale. File state income tax Enter your exclusion on line 15 of Form 6252. File state income tax Seller-financed mortgage. File state income tax   If you sell your home and hold a note, mortgage, or other financial agreement, the payments you receive in most cases consist of both interest and principal. File state income tax You must separately report as interest income the interest you receive as part of each payment. File state income tax If the buyer of your home uses the property as a main or second home, you must also report the name, address, and social security number (SSN) of the buyer on line 1 of Schedule B (Form 1040A or 1040). File state income tax The buyer must give you his or her SSN, and you must give the buyer your SSN. File state income tax Failure to meet these requirements may result in a $50 penalty for each failure. File state income tax If either you or the buyer does not have and is not eligible to get an SSN, see Social Security Number in chapter 1. File state income tax More information. File state income tax   For more information on installment sales, see Publication 537, Installment Sales. File state income tax Special Situations The situations that follow may affect your exclusion. File state income tax Sale of home acquired in a like-kind exchange. File state income tax   You cannot claim the exclusion if: You acquired your home in a like-kind exchange (also known as a section 1031 exchange), or your basis in your home is determined by reference to the basis of the home in the hands of the person who acquired the property in a like-kind exchange (for example, you received the home from that person as a gift), and You sold the home during the 5-year period beginning with the date your home was acquired in the like-kind exchange. File state income tax Gain from a like-kind exchange is not taxable at the time of the exchange. File state income tax This means that gain will not be taxed until you sell or otherwise dispose of the property you receive. File state income tax To defer gain from a like-kind exchange, you must have exchanged business or investment property for business or investment property of a like kind. File state income tax For more information about like-kind exchanges, see Publication 544, Sales and Other Dispositions of Assets. File state income tax Home relinquished in a like-kind exchange. File state income tax   If you use your main home partly for business or rental purposes and then exchange the home for another property, see Publication 523. File state income tax Expatriates. File state income tax   You cannot claim the exclusion if the expatriation tax applies to you. File state income tax The expatriation tax applies to certain U. File state income tax S. File state income tax citizens who have renounced their citizenship (and to certain long-term residents who have ended their residency). File state income tax For more information about the expatriation tax, see Expatriation Tax in chapter 4 of Publication 519, U. File state income tax S. File state income tax Tax Guide for Aliens. File state income tax Home destroyed or condemned. File state income tax   If your home was destroyed or condemned, any gain (for example, because of insurance proceeds you received) qualifies for the exclusion. File state income tax   Any part of the gain that cannot be excluded (because it is more than the maximum exclusion) can be postponed under the rules explained in: Publication 547, in the case of a home that was destroyed, or Publication 544, chapter 1, in the case of a home that was condemned. File state income tax Sale of remainder interest. File state income tax   Subject to the other rules in this chapter, you can choose to exclude gain from the sale of a remainder interest in your home. File state income tax If you make this choice, you cannot choose to exclude gain from your sale of any other interest in the home that you sell separately. File state income tax Exception for sales to related persons. File state income tax   You cannot exclude gain from the sale of a remainder interest in your home to a related person. File state income tax Related persons include your brothers, sisters, half-brothers, half-sisters, spouse, ancestors (parents, grandparents, etc. File state income tax ), and lineal descendants (children, grandchildren, etc. File state income tax ). File state income tax Related persons also include certain corporations, partnerships, trusts, and exempt organizations. File state income tax Recapturing (Paying Back) a Federal Mortgage Subsidy If you financed your home under a federally subsidized program (loans from tax-exempt qualified mortgage bonds or loans with mortgage credit certificates), you may have to recapture all or part of the benefit you received from that program when you sell or otherwise dispose of your home. File state income tax You recapture the benefit by increasing your federal income tax for the year of the sale. File state income tax You may have to pay this recapture tax even if you can exclude your gain from income under the rules discussed earlier; that exclusion does not affect the recapture tax. File state income tax Loans subject to recapture rules. File state income tax   The recapture applies to loans that: Came from the proceeds of qualified mortgage bonds, or Were based on mortgage credit certificates. File state income tax The recapture also applies to assumptions of these loans. File state income tax When recapture applies. File state income tax   Recapture of the federal mortgage subsidy applies only if you meet both of the following conditions. File state income tax You sell or otherwise dispose of your home at a gain within the first 9 years after the date you close your mortgage loan. File state income tax Your income for the year of disposition is more than that year's adjusted qualifying income for your family size for that year (related to the income requirements a person must meet to qualify for the federally subsidized program). File state income tax When recapture does not apply. File state income tax   Recapture does not apply in any of the following situations. File state income tax Your mortgage loan was a qualified home improvement loan (QHIL) of not more than $15,000 used for alterations, repairs, and improvements that protect or improve the basic livability or energy efficiency of your home. File state income tax Your mortgage loan was a QHIL of not more than $150,000 in the case of a QHIL used to repair damage from Hurricane Katrina to homes in the hurricane disaster area; a QHIL funded by a qualified mortgage bond that is a qualified Gulf Opportunity Zone Bond; or a QHIL for an owner-occupied home in the Gulf Opportunity Zone (GO Zone), Rita GO Zone, or Wilma GO Zone. File state income tax For more information, see Publication 4492, Information for Taxpayers Affected by Hurricanes Katrina, Rita, and Wilma. File state income tax Also see Publication 4492-B, Information for Affected Taxpayers in the Midwestern Disaster Areas. File state income tax The home is disposed of as a result of your death. File state income tax You dispose of the home more than 9 years after the date you closed your mortgage loan. File state income tax You transfer the home to your spouse, or to your former spouse incident to a divorce, where no gain is included in your income. File state income tax You dispose of the home at a loss. File state income tax Your home is destroyed by a casualty, and you replace it on its original site within 2 years after the end of the tax year when the destruction happened. File state income tax The replacement period is extended for main homes destroyed in a federally declared disaster area, a Midwestern disaster area, the Kansas disaster area, and the Hurricane Katrina disaster area. File state income tax For more information, see Replacement Period in Publication 547. File state income tax You refinance your mortgage loan (unless you later meet the conditions listed previously under When recapture applies ). File state income tax Notice of amounts. File state income tax   At or near the time of settlement of your mortgage loan, you should receive a notice that provides the federally subsidized amount and other information you will need to figure your recapture tax. File state income tax How to figure and report the recapture. File state income tax    The recapture tax is figured on Form 8828. File state income tax If you sell your home and your mortgage is subject to recapture rules, you must file Form 8828 even if you do not owe a recapture tax. File state income tax Attach Form 8828 to your Form 1040. File state income tax For more information, see Form 8828 and its instructions. File state income tax Prev  Up  Next   Home   More Online Publications
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Large Business and International Tax Center

The Large Business and International (LB&I) Division serves corporations, subchapter S corporations, and partnerships with assets greater than $10 million.

LB&I Programs and Resources

Abusive Tax Shelters and Transactions
The Internal Revenue Service has a comprehensive strategy in place to combat abusive tax shelters and transactions.

Coordinated Issue Papers - LB&I
Effective January 21, 2014, all LB&I coordinated issue papers are decoordinated.  See 1/21/14 Directive from LB&I Commissioner Maloy for details.

e-file for Large and Mid-Size Corporations
For tax years ending on or after December 31, 2006, corporations that have assets of $10 Million or more are required to electronically file their 1120/1102S income tax returns.  For tax years ending on or after December 31, 2007, foreign corporations with assets of $10 Million or more are required to electronically file their 1120-F income tax returns.

Industry Issue Resolution Program
The Industry Issue Resolution (IIR) Program resolves frequently disputed or burdensome tax issues. IRS solicits suggestions for issues for the program from taxpayers, representatives and associations.

LB&I Industry Director Guidance
LB&I Directives provide industry-related and administrative guidance to LB&I examiners to ensure consistent tax administration. The Directives do not establish Service position on legal issues and are not legal guidance.

Pre-Filing Agreement Program
The Pre-Filing Agreement Program is expected to reduce taxpayer burden and make more effective use of IRS resources by resolving or eliminating tax controversy earlier in the examination process.

Schedule M-3 for Reconciling Book to Tax Income
The Treasury Department and IRS are implementing Schedule M-3, “Net Income (Loss) Reconciliation for Corporations With Total Assets of $10 Million or More”.
 

Page Last Reviewed or Updated: 18-Mar-2014

The File State Income Tax

File state income tax Index A Acontecimientos futuros, Acontecimientos futuros Administración del Seguro Social (SSA) Ayuda para radicar documentos ante la SSA , Ayuda para radicar documentos ante la SSA. File state income tax Ajustes a los Formularios 941-PR, 944(SP) o 943-PR Ajustes del período en curso, Ajustes del período en curso. File state income tax Ajustes de períodos anteriores a los Formularios 941-PR, 944(SP) o 943-PR, Ajustes de períodos anteriores Cambio en el proceso para hacer ajustes libres de intereses, Antecedentes. File state income tax Excepciones a las correcciones de las contribuciones sobre la nómina libres de intereses , Excepciones a las correcciones de las contribuciones sobre la nómina libres de intereses. File state income tax Planillas para ajustes en períodos anteriores, Planillas para ajustes en períodos anteriores. File state income tax Proceso para hacer ajustes a las contribuciones sobre la nómina, Proceso para hacer ajustes a las contribuciones sobre la nómina. File state income tax Recaudando las contribuciones retenidas de menos de los empleados, Recaudando las contribuciones retenidas de menos de los empleados. File state income tax Reintegro de cantidades incorrectamente retenidas de los empleados, Reintegro de cantidades incorrectamente retenidas de los empleados. File state income tax Ayuda contributiva, Cómo obtener ayuda relacionada con las contribuciones Ayuda provista por el IRS , Ayuda provista por el IRS. File state income tax Ayuda relacionada con las contribuciones, Ayuda relacionada con las contribuciones. File state income tax B Beneficios marginales, Retención y declaración de la contribución sobre beneficios marginales proporcionados a los empleados Cuándo se tratan los beneficios marginales como pagados al empleado, Cuándo se tratan los beneficios marginales como pagados al empleado. File state income tax Depósito de la contribución sobre los beneficios marginales, Depósito de la contribución sobre los beneficios marginales. File state income tax Regla especial en el caso de beneficios marginales proporcionados en noviembre y diciembre, Regla especial en el caso de beneficios marginales proporcionados en noviembre y diciembre. File state income tax Retención de las contribuciones al Seguro Social y al seguro Medicare sobre los beneficios marginales, Retención de las contribuciones al Seguro Social y al seguro Medicare sobre los beneficios marginales. File state income tax Valorización de vehículos proporcionados a los empleados, Valorización de vehículos proporcionados a los empleados. File state income tax C Cálculo de las contribuciones al Seguro Social, al seguro Medicare y al FUTA , 9. File state income tax Cálculo de las contribuciones al Seguro Social, al seguro Medicare y al FUTA Compensación por enfermedad, Pagos de compensación por enfermedad. File state income tax Contribución Adicional al Medicare , Retención de la Contribución Adicional al Medicare. File state income tax Contribuciones al Seguro Social y al Medicare , Contribuciones al Seguro Social y al Medicare. File state income tax Contribuciones pagadas por el patrono, Contribución pagada por el patrono correspondiente al empleado. File state income tax Deducción de la contribución, Deducción de la contribución. File state income tax Patronos domésticos y agrícolas, Patronos domésticos y agrícolas. File state income tax Calendario, Calendario Formulario 499R-2/W-2PR, Calendario Formulario 940-PR, Calendario Formulario 943-PR, Calendario Formulario 944(SP), Calendario Formulario 944-PR, Calendario Para el 28 de febrero, Calendario Para el 30 de abril, Calendario Para el 31 de enero, Calendario Para el 31 de julio, Calendario Para el 31 de marzo, Calendario Para el 31 de octubre, Calendario Clasificación errónea de empleados, Clasificación errónea de empleados. File state income tax COBRA Crédito de asistencia para las primas COBRA , Recordatorios, Crédito de asistencia para las primas de COBRA. File state income tax Comentarios y sugerencias, Recordatorios Compañías subsidarias calificadas conforme al subcapítulo S QSubs, Entidades no consideradas como separadas de sus dueños y compañías subsidarias calificadas conforme al subcapítulo S (QSubs). File state income tax Compensación por enfermedad, Compensación por enfermedad Patronos Compensación por enfermedad procedentes de una compañía de seguros o de algún otro tercero pagador, Patronos. File state income tax Terceros pagadores, Terceros pagadores. File state income tax Contratación de nuevos empleados, Recordatorios Contratistas independientes, Contratistas independientes. File state income tax Contribución Adicional al Medicare Retención de la Contribución Adicional al Medicare , Recordatorios Contribución Adicional al Medicare, ajustes a la retención, Ajustes a la retención de la Contribución Adicional al Medicare. File state income tax Contribución al Seguro Social y al seguro Medicare por trabajo agrícola, 7. File state income tax Contribución al Seguro Social y al seguro Medicare por trabajo agrícola El requisito de los $150 o $2,500, El requisito de los $150 o $2,500. File state income tax Excepciones al requisito de los $150 o $2,500, Excepciones. File state income tax Contribución al Seguro Social y al seguro Medicare por trabajo doméstico, 8. File state income tax Contribución al Seguro Social y al seguro Medicare por trabajo doméstico Contribución FUTA , Contribución federal para el desempleo (contribución FUTA). File state income tax Contribución sobre los ingresos de Puerto Rico, Contribuciones sobre los ingresos de Puerto Rico. File state income tax Contribuciones al Seguro Social y al Medicare para 2014, Contribuciones al Seguro Social y al Medicare para 2014. File state income tax Crédito contributivo por oportunidad de trabajo, Recordatorios D Defensor del Contribuyente, Servicio del Defensor del Contribuyente. File state income tax Depósito de las contribuciones al Seguro Social y al seguro  Medicare, requisitos de Ajustes a las contribuciones del período retroactivo , Ajustes a las contribuciones del período retroactivo. File state income tax Aplicación de los itinerarios mensuales y bisemanales, Aplicación de los itinerarios mensuales y bisemanales. File state income tax Cuándo se tienen que hacer los depósitos, Cuándo se tienen que hacer los depósitos. File state income tax Depósitos en días laborables solamente, Depósitos en días laborables solamente. File state income tax Depósitos, cuándo se hacen, 11. File state income tax Depósito de las contribuciones al Seguro Social y al seguro  Medicare Días feriados oficiales, Días feriados oficiales. File state income tax Ejemplo de itinerario bisemanal, Ejemplo de itinerario bisemanal. File state income tax Ejemplo de itinerario mensual, Ejemplo de itinerario mensual. File state income tax Ejemplo de las reglas de depósito de itinerario mensual y bisemanal para patronos de empleados agrícolas, Ejemplo de las reglas de depósito de itinerario mensual y bisemanal para patronos de empleados agrícolas. File state income tax Ejemplo de las reglas de depósito de itinerario mensual y bisemanal para patronos de empleados no agrícolas, Ejemplo de las reglas de depósito de itinerario mensual y bisemanal para patronos de empleados no agrícolas. File state income tax Fecha compensatoria para una cantidad depositada de menos, Fecha compensatoria para una cantidad depositada de menos: Formularios 941-X (PR), 944-X (PR), 944-X (SP), 943-X (PR), Ajustes a las contribuciones del período retroactivo. File state income tax Patronos de empleados agrícolas nuevos, Patronos de empleados agrícolas nuevos. File state income tax Patronos nuevos, Patronos nuevos. File state income tax Patronos que tienen empleados tanto agrícolas como no agrícolas, Patronos que tienen empleados tanto agrícolas como no agrícolas. File state income tax Período de depósito, Período de depósito. File state income tax Período de depósito de itinerario bisemanal que abarca 2 trimestres, Período de depósito de itinerario bisemanal que abarca 2 trimestres. File state income tax Período retroactivo para patronos de empleados agrícolas, Período retroactivo para patronos de empleados agrícolas. File state income tax Período retroactivo para patronos de empleados no agrícolas, Período retroactivo para patronos de empleados no agrícolas. File state income tax Regla de depositar $100,000 el próximo día, Regla de depositar $100,000 el próximo día. File state income tax Regla de depósito de itinerario mensual, Regla de depósito de itinerario mensual. File state income tax Regla de la exactitud de los depósitos, Regla de la exactitud de los depósitos. File state income tax Reglas para los depositantes de itinerario bisemanal, Reglas para los depositantes de itinerario bisemanal. File state income tax Requisito de los $2,500, Requisito de los $2,500. File state income tax Depósito electrónico Contribución federal, Recordatorios Depósitos de la contribución al Seguro Social y al seguro  Medicare, cómo se hacen, Cómo hacer los depósitos Cuando usted recibe su EIN , Cuando usted recibe su EIN. File state income tax Depósitos hechos a tiempo, Depósitos hechos a tiempo. File state income tax Opción de pago el mismo día, Opción de pago el mismo día. File state income tax Reclamación de créditos por pagos en exceso, Reclamación de créditos por pagos en exceso. File state income tax Registro de depósitos, Registro de depósitos. File state income tax Requisito de depósito electrónico, Requisito de depósito electrónico. File state income tax Dirección Cambio de dirección, Recordatorios Discrepancias entre los Formularios 941-PR or 944-PR y los Formularios 499R-2/W-2PR, Recordatorios E Elegibilidad para empleo, Elegibilidad para empleo. File state income tax Empleado Definición, 2. File state income tax ¿Quiénes son empleados? Estatutarios, Empleados estatutarios. File state income tax Según el derecho común, Definición de empleado según el derecho común. File state income tax Empleado doméstico Requisito de $1,900, Requisito de $1,900. File state income tax Empleados Clasificación errónea de empleados, Clasificación errónea de empleados. File state income tax Empleados arrendados, Empleados arrendados. File state income tax Entidades no consideradas como separadas de sus dueños, Entidades no consideradas como separadas de sus dueños y compañías subsidarias calificadas conforme al subcapítulo S (QSubs). File state income tax Exención, disposiciones de, Disposiciones de exención. File state income tax Especialista en servicios técnicos, Especialista en servicios técnicos. File state income tax F Formulario 499R-2/W-2PR, 13. File state income tax Los Formularios 499R-2/W-2PR y W-3PR SS-5-SP, Recordatorios, Tarjeta de Seguro Social del empleado. File state income tax SS-8PR, Ayuda provista por el IRS. File state income tax W-3PR, 13. File state income tax Los Formularios 499R-2/W-2PR y W-3PR Formulario 944-PR descontinuado, Recordatorios Fotografías de niños desaparecidos, Recordatorios FUTA Ley Federal de Contribución para el Desempleo (FUTA). File state income tax , Ley Federal de Contribución para el Desempleo (FUTA). File state income tax Reducción en el crédito contra la contribución FUTA , Estados o territorios con reducción en el crédito. File state income tax G Gastos de viaje y de representación, Gastos de viaje y de representación. File state income tax I Individuos que no son empleados estatutarios, Individuos que no son empleados estatutarios. File state income tax Agentes de bienes inmuebles autorizados, Agentes de bienes inmuebles autorizados. File state income tax Personas a quienes se les paga por acompañar y posiblemente cuidar a otras, Personas a quienes se les paga por acompañar y posiblemente cuidar a otras. File state income tax Vendedores directos, Vendedores directos. File state income tax Introducción, Introduction L Líder de cuadrilla agrícola, Líder de cuadrilla agrícola. File state income tax Los Formularios 499R-2/W-2PR y W-3PR, 13. File state income tax Los Formularios 499R-2/W-2PR y W-3PR Problemas con la radicación electrónica, Problemas con la radicación electrónica. File state income tax Radicación de Formularios 499R-2/W-2PR ante el Departamento de Hacienda, Radicación de Formularios 499R-2/W-2PR ante el Departamento de Hacienda. File state income tax Solicitud de exención de radicación de declaraciones informativas por medios electrónicos, Solicitud de exención de radicación de declaraciones informativas por medios electrónicos. File state income tax M Mantenimiento de récords, Recordatorios Matrimonio Matrimonio entre personas del mismo sexo. File state income tax , Qué hay de nuevo Medicare Retención de la Contribución Adicional al Medicare , Retención de la Contribución Adicional al Medicare. File state income tax Medios electrónicos, pago y radicación por, Recordatorios Multas relacionadas con los depósitos de la contribución al Seguro Social y al seguro  Medicare , Multas relacionadas con los depósitos. File state income tax Agentes de reportación, Agentes de reportación. File state income tax Multa por recuperación del fondo fiduciario, Multa por recuperación del fondo fiduciario. File state income tax Multa promediada por no depositar, Multa promediada por no depositar. File state income tax Orden en que se aplican los depósitos, Orden en que se aplican los depósitos. File state income tax Regla especial para los que radicaron el Formulario 944(SP) anteriormente, Regla especial para los que radicaron el Formulario 944(SP) anteriormente. File state income tax N Negocio perteneciente y administrado por cónyuges, Negocio que pertenece y es administrado por los cónyuges Excepción: Negocio en participación calificado, Excepción: Negocio en participación calificado. File state income tax Nómina Externalización de las obligaciones de la nómina, Recordatorios Outsourcing payroll duties , Recordatorios Número de identificación de contribuyente individual (ITIN), Número de identificación personal del contribuyente (ITIN) del IRS para extranjeros. File state income tax Número de identificación patronal (EIN), 3. File state income tax Número de identificación patronal (EIN) Número de identificación patronal en linea (EIN), solicitud de un, Recordatorios Número de Seguro Social Dónde se obtienen los formularios , Dónde se obtienen los formularios para solicitar un Número de Seguro Social. File state income tax Número de Seguro Social (SSN) , 4. File state income tax Número de Seguro Social (SSN), Tarjeta de Seguro Social del empleado. File state income tax Escriba correctamente el nombre y número de Seguro Social del empleado, Escriba correctamente el nombre y número de Seguro Social del empleado. File state income tax Tarjeta de Seguro Social del empleado, Tarjeta de Seguro Social del empleado. File state income tax Verificación de los números de Seguro Social, Verificación de los números de Seguro Social. File state income tax P Pago por medios electrónicos, Recordatorios Pagos con tarjeta de crédito o débito, Recordatorios Pagos que no se consideran salarios Empleado doméstico, Pagos que no se consideran salarios. File state income tax Transportación (beneficios de transporte), Transportación (beneficios de transporte). File state income tax Pagos rechazados, Recordatorios Pagos y depósitos de la contribución FUTA , 10. File state income tax Pagos y depósitos de la contribución federal para el desempleo (la contribución FUTA) Depósitos, Depósitos. File state income tax Empleados domésticos, Empleados domésticos. File state income tax Formulario 940-PR, Formulario 940-PR. File state income tax Tasa de la contribución, Tasa de la contribución FUTA. File state income tax Trabajadores agrícolas, Trabajadores agrícolas. File state income tax Parte responsable Cambio de parte responsable, Qué hay de nuevo Patrono, definición, 1. File state income tax ¿Quién es patrono? Planillas para patronos Formulario 944(SP), Formulario 944(SP). File state income tax Multas por no radicar y por no pagar, Multas o penalidades. File state income tax Patrono sucesor, Patrono sucesor. File state income tax Patrono sucesor, crédito especial, Crédito especial para un patrono sucesor. File state income tax Patronos de empleados domésticos que declaran las contribuciones al Seguro Social y al Medicare , Patronos de empleados domésticos que declaran las contribuciones al Seguro Social y al Medicare. File state income tax Patronos de trabajadores agrícolas, Patronos de trabajadores agrícolas. File state income tax Patronos que no son patronos agrícolas, Patronos que no son patronos agrícolas. File state income tax Planilla anual y pago de la contribución federal para el desempleo (contribución  FUTA), Planilla anual y pago de la contribución federal para el desempleo (contribución FUTA). File state income tax Programa de acuerdo voluntario para la clasificación de trabajadores (VCSP), Programa para el acuerdo de clasificación voluntaria de trabajadores (VCSP, por sus siglas en inglés). File state income tax Propinas, 6. File state income tax Propinas Formulario 4070-PR, 6. File state income tax Propinas Formulario 4070A-PR, 6. File state income tax Propinas Informe de propinas, Informe de propinas. File state income tax Recaudación de las contribuciones sobre las propinas, Recaudación de las contribuciones sobre las propinas. File state income tax Regla de disposición, Regla de disposición. File state income tax Q Qué hay de nuevo Contribuciones al Medicare para 2014, Qué hay de nuevo Contribuciones al Seguro Social para 2014, Qué hay de nuevo R Radicación por medios electrónicos, Recordatorios Radicar el Formulario 944(SP) en vez del Formulario 941-PR, Recordatorios Recordatorios, Recordatorios Récords, Recordatorios Reglas especiales para varias clases de servicios y de pagos, 15. File state income tax Reglas especiales para varias clases de servicios y de pagos Retención de la contribución federal sobre ingresos, 14. File state income tax Retención de la contribución federal sobre ingresos S Salarios sujetos a la contribución Compensaciones sujetos a la contribución, 5. File state income tax Salarios y otra compensación Servicio del Defensor del Contribuyente, Servicio del Defensor del Contribuyente. File state income tax Servicios de entrega privados, Recordatorios T Tarjetas de crédito o débito, pagos con, Recordatorios TAS , Servicio del Defensor del Contribuyente. File state income tax Trabajo doméstico, Trabajo doméstico. File state income tax V Veteranos calificados, contratación, Recordatorios Visa H-2A, Trabajadores agrícolas. File state income tax Remuneración pagada a trabajadores agrícolas con visa H-2A, Recordatorios Prev  Up     Home   More Online Publications