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File taxes online free 2012 Publication 947 - Main Content Table of Contents Practice Before the IRSWhat Is Practice Before the IRS? Who Can Practice Before the IRS? Who Cannot Practice Before the IRS? How Does an Individual Become Enrolled? What Are the Rules of Practice? Authorizing a RepresentativeWhat Is a Power of Attorney? When Is a Power of Attorney Required? When Is a Power of Attorney Not Required? How Do I Fill Out Form 2848? What Happens to the Power of Attorney When Filed? How To Get Tax HelpLow Income Taxpayer Clinics (LITCs). File taxes online free 2012 Practice Before the IRS The Office of Professional Responsibility and the Return Preparer Office generally are responsible for administering and enforcing the regulations governing practice before the IRS. File taxes online free 2012 The Office of Professional Responsibility generally has responsibility for matters related to practitioner conduct and exclusive responsibility for discipline, including disciplinary proceedings and sanctions. File taxes online free 2012 The Return Preparer Office is responsible for matters related to the authority to practice, including acting on applications for enrollment and administering competency testing and continuing education. File taxes online free 2012 What Is Practice Before the IRS? Practice before the IRS covers all matters relating to any of the following. File taxes online free 2012 Communicating with the IRS for a taxpayer regarding the taxpayer's rights, privileges, or liabilities under laws and regulations administered by the IRS. File taxes online free 2012 Representing a taxpayer at conferences, hearings, or meetings with the IRS. File taxes online free 2012 Preparing and filing documents, including tax returns, with the IRS for a taxpayer. File taxes online free 2012 Providing a client with written advice which has a potential for tax avoidance or evasion. File taxes online free 2012 Furnishing information at the request of the IRS or appearing as a witness for the taxpayer is not practice before the IRS. File taxes online free 2012 Who Can Practice Before the IRS? The following individuals can practice before the IRS. File taxes online free 2012 However, any individual who is recognized to practice (a recognized representative) must be designated as the taxpayer's representative and file a written declaration with the IRS stating that he or she is authorized and qualified to represent a particular taxpayer. File taxes online free 2012 Form 2848 can be used for this purpose. File taxes online free 2012 Attorneys. File taxes online free 2012   Any attorney who is not currently under suspension or disbarment from practice before the IRS and who is a member in good standing of the bar of the highest court of any state, possession, territory, commonwealth, or the District of Columbia may practice before the IRS. File taxes online free 2012 Certified public accountants (CPAs). File taxes online free 2012   Any CPA who is not currently under suspension or disbarment from practice before the IRS and who is duly qualified to practice as a CPA in any state, possession, territory, commonwealth, or the District of Columbia may practice before the IRS. File taxes online free 2012 Enrolled agents. File taxes online free 2012   Any enrolled agent in active status who is not currently under suspension or disbarment from practice before the IRS may practice before the IRS. File taxes online free 2012 Enrolled retirement plan agents. File taxes online free 2012   Any enrolled retirement plan agent in active status who is not currently under suspension or disbarment from practice before the IRS may practice before the IRS. File taxes online free 2012 The practice of enrolled retirement plan agents is limited to certain Internal Revenue Code sections that relate to their area of expertise, principally those sections governing employee retirement plans. File taxes online free 2012 Enrolled actuaries. File taxes online free 2012   Any individual who is enrolled as an actuary by the Joint Board for the Enrollment of Actuaries who is not currently under suspension or disbarment from practice before the IRS may practice before the IRS. File taxes online free 2012 The practice of enrolled actuaries is limited to certain Internal Revenue Code sections that relate to their area of expertise, principally those sections governing employee retirement plans. File taxes online free 2012 Student. File taxes online free 2012    Under certain circumstances, a student who is supervised by a practitioner may request permission to represent another person before the IRS. File taxes online free 2012 For more information, see Authorization for special appearances, later. File taxes online free 2012 Registered tax return preparers and unenrolled return preparers. File taxes online free 2012   A registered tax return preparer is an individual who has passed an IRS competency test and is authorized to prepare and sign tax returns as the preparer. File taxes online free 2012 An unenrolled return preparer is an individual other than an attorney, CPA, enrolled agent, enrolled retirement plan agent, or enrolled actuary who prepares and signs a taxpayer's return as the preparer, or who prepares a return but is not required (by the instructions to the return or regulations) to sign the return. File taxes online free 2012   Registered tax return preparers and unenrolled return preparers may only represent taxpayers before revenue agents, customer service representatives, or similar officers and employees of the Internal Revenue Service (including the Taxpayer Advocate Service) during an examination of the taxable year or period covered by the tax return they prepared and signed. File taxes online free 2012 Registered tax return preparers and unenrolled return preparers cannot represent taxpayers, regardless of the circumstances requiring representation, before appeals officers, revenue officers, counsel or similar officers or employees of the Internal Revenue Service or the Department of Treasury. File taxes online free 2012 Registered tax return preparers and unenrolled return preparers cannot execute closing agreements, extend the statutory period for tax assessments or collection of tax, execute waivers, execute claims for refund, or sign any document on behalf of a taxpayer. File taxes online free 2012   If the unenrolled return preparer does not meet the requirements for limited representation, you may file Form 8821 to allow the preparer to inspect your tax information and receive copies of notices sent to you by the IRS. File taxes online free 2012 See Form 8821. File taxes online free 2012 Practice denied. File taxes online free 2012   Any individual engaged in limited practice before the IRS who is involved in disreputable conduct is subject to disciplinary action. File taxes online free 2012 Disreputable conduct includes, but is not limited to, the list of items under Incompetence and Disreputable Conduct shown later under What Are the Rules of Practice. File taxes online free 2012 Other individuals who may serve as representatives. File taxes online free 2012   Because of their special relationship with a taxpayer, the following individuals can represent the specified taxpayers before the IRS, provided they present satisfactory identification and, except in the case of an individual described in (1) below, proof of authority to represent the taxpayer. File taxes online free 2012 An individual. File taxes online free 2012 An individual can represent himself or herself before the IRS and does not have to file a written declaration of qualification and authority. File taxes online free 2012 A family member. File taxes online free 2012 An individual can represent members of his or her immediate family. File taxes online free 2012 Immediate family includes a spouse, child, parent, brother, or sister of the individual. File taxes online free 2012 An officer. File taxes online free 2012 A bona fide officer of a corporation (including a parent, subsidiary, or other affiliated corporation), association, or organized group can represent the corporation, association, or organized group. File taxes online free 2012 An officer of a governmental unit, agency, or authority, in the course of his or her official duties, can represent the organization before the IRS. File taxes online free 2012 A partner. File taxes online free 2012 A general partner may represent the partnership before the IRS. File taxes online free 2012 An employee. File taxes online free 2012 A regular full-time employee can represent his or her employer. File taxes online free 2012 An employer can be, but is not limited to, an individual, partnership, corporation (including a parent, subsidiary, or other affiliated corporation), association, trust, receivership, guardianship, estate, organized group, governmental unit, agency, or authority. File taxes online free 2012 A fiduciary. File taxes online free 2012 A fiduciary (trustee, executor, personal representative, administrator, receiver, or guardian) stands in the position of a taxpayer and acts as the taxpayer, not as a representative. File taxes online free 2012 See Fiduciary under When Is a Power of Attorney Not Required, later. File taxes online free 2012 Representation Outside the United States Any individual may represent an individual or entity, who is outside the United States, before personnel of the IRS when such representation occurs outside the United States. File taxes online free 2012 See section 10. File taxes online free 2012 7(c)(1)(vii) of Circular 230. File taxes online free 2012 Authorization for Special Appearances The Commissioner of Internal Revenue, or delegate, can authorize an individual who is not otherwise eligible to practice before the IRS to represent another person for a particular matter. File taxes online free 2012 The prospective representative must request this authorization in writing from the Office of Professional Responsibility. File taxes online free 2012 However, it is granted only when extremely compelling circumstances exist. File taxes online free 2012 If granted, the Commissioner, or delegate, will issue a letter that details the conditions related to the appearance and the particular tax matter for which the authorization is granted. File taxes online free 2012 The authorization letter should not be confused with a letter from an IRS center advising an individual that he or she has been assigned a Centralized Authorization File (CAF) number. File taxes online free 2012 The issuance of a CAF number does not indicate that an individual is either recognized or authorized to practice before the IRS. File taxes online free 2012 It merely confirms that a centralized file for authorizations has been established for the individual under that number. File taxes online free 2012 Students in LITCs and the STCP. File taxes online free 2012   A student who works in a Low Income Taxpayer Clinic (LITC) or Student Tax Clinic Program (STCP) who is supervised by a practitioner may request permission to represent another person before the IRS. File taxes online free 2012 Authorization requests must be made to the Office of Professional Responsibility. File taxes online free 2012 If granted, a letter authorizing the student's special appearance and detailing any conditions related to the appearance will be issued. File taxes online free 2012 Students receiving an authorization letter generally can represent taxpayers before any IRS function or office subject to any conditions in the authorization letter. File taxes online free 2012 If you intend to have a student represent you, review the authorization letter and ask your student, your student's supervisor, or the Office of Professional Responsibility if you have questions about the terms of the authorization. File taxes online free 2012 Who Cannot Practice Before the IRS? In general, individuals who are not eligible or who have lost the privilege as a result of certain actions cannot practice before the IRS. File taxes online free 2012 If an individual loses eligibility to practice, the IRS will not recognize a power of attorney that names the individual as a representative. File taxes online free 2012 Corporations, associations, partnerships, and other persons that are not individuals. File taxes online free 2012   These organizations (or persons) are not eligible to practice before the IRS. File taxes online free 2012 Loss of Eligibility Generally, individuals lose their eligibility to practice before the IRS in the following ways. File taxes online free 2012 Not meeting the requirements for renewal of enrollment (such as continuing professional education). File taxes online free 2012 Requesting to be placed in inactive retirement status. File taxes online free 2012 Being suspended or disbarred by the Office of Professional Responsibility for violating the regulations governing practice before the IRS. File taxes online free 2012 Failure to meet requirements. File taxes online free 2012   Individuals who fail to comply with the requirements for eligibility for renewal of enrollment will be notified by the IRS. File taxes online free 2012 The notice will explain the reason for noncompliance and provide the individual with an opportunity to furnish information for reconsideration. File taxes online free 2012 The individual has 60 days from the date of the notice to respond. File taxes online free 2012 Inactive roster. File taxes online free 2012   An individual will be placed on the roster of inactive individuals for a period of three years, if he or she: Fails to respond timely to the notice of noncompliance with the renewal requirements, Fails to file timely the application for renewal, or Does not satisfy the requirements of eligibility for renewal. File taxes online free 2012 The individual must file an application for renewal and satisfy all requirements for renewal after being placed in inactive status. File taxes online free 2012 Otherwise, at the conclusion of the next renewal cycle, he or she will be removed from the roster and the enrollment or registration terminated. File taxes online free 2012 Inactive retirement status. File taxes online free 2012   Individuals who request to be placed in an inactive retirement status will be ineligible to practice before the IRS. File taxes online free 2012 They must continue to adhere to all renewal requirements. File taxes online free 2012 They can be reinstated to an active enrollment status by filing an application for renewal and providing evidence that they have completed the required continuing professional education hours for the enrollment cycle or registration year. File taxes online free 2012 Suspension and disbarment. File taxes online free 2012   Individuals authorized to practice before the IRS are subject to disciplinary proceedings and may be suspended or disbarred for violating any regulation governing practice before the IRS. File taxes online free 2012 This includes engaging in acts of disreputable conduct. File taxes online free 2012 For more information, see Incompetence and Disreputable Conduct under What are the Rules of Practice, later. File taxes online free 2012   Practitioners who are suspended in a disciplinary proceeding are not allowed to practice before the IRS during the period of suspension. File taxes online free 2012 See What Is Practice Before the IRS, earlier. File taxes online free 2012   Practitioners who are disbarred in a disciplinary proceeding are not allowed to practice before the IRS. File taxes online free 2012 However, a practitioner can seek reinstatement from the Office of Professional Responsibility five years after disbarment. File taxes online free 2012   If the practitioner seeks reinstatement, he or she may not practice before the IRS until the Office of Professional Responsibility authorizes reinstatement. File taxes online free 2012 The Office of Professional Responsibility may reinstate the practitioner if it is determined that: The practitioner's future conduct is not likely to be in violation of the regulations, and Granting the reinstatement would not be contrary to the public interest. File taxes online free 2012 How Does an Individual Become Enrolled? The Return Preparer Office can grant enrollment to practice before the IRS to an applicant who demonstrates special competence in tax matters by passing a written examination administered by the IRS. File taxes online free 2012 Enrollment also can be granted to an applicant who qualifies because of past service and technical experience in the IRS. File taxes online free 2012 In either case, certain application forms, discussed next, must be filed. File taxes online free 2012 Additionally, an applicant must not have engaged in any conduct that would justify suspension or disbarment from practice before the IRS. File taxes online free 2012 See Incompetence and Disreputable Conduct, later. File taxes online free 2012 Form 2587. File taxes online free 2012   Applicants can apply to take the special enrollment examination by filing Form 2587, Application for Special Enrollment Examination. File taxes online free 2012 Form 2587 can be filed online, by mail, or by fax. File taxes online free 2012 For more information, see instructions and fees listed on the form. File taxes online free 2012 To get Form 2587, see How To Get Tax Help, later. File taxes online free 2012 Form 23 and Form 23-EP. File taxes online free 2012   Individuals who have passed the examination or are applying on the basis of past service and technical experience with the IRS can apply for enrollment by filing Form 23, Application for Enrollment to Practice Before the Internal Revenue Service, or Form 23-EP, Application for Enrollment to Practice Before the Internal Revenue Service as an Enrolled Retirement Plan Agent. File taxes online free 2012 The application must include a check or money order in the amount of the fee shown on Form 23 or Form 23-EP. File taxes online free 2012 Alternatively, payment may be made electronically pursuant to instructions on the forms. File taxes online free 2012 To get Form 23 or Form 23-EP, see How To Get Tax Help, later. File taxes online free 2012 Form 5434. File taxes online free 2012   An individual may apply as an enrolled actuary on the basis of past employment with the IRS and technical experience by filing Form 5434, Application for Enrollment, with the Joint Board for the Enrollment of Actuaries. File taxes online free 2012 The application must include a check or money order in the amount of the fee shown on Form 5434. File taxes online free 2012 To get Form 5434, see How To Get Tax Help, later. File taxes online free 2012 Period of enrollment. File taxes online free 2012   An enrollment card will be issued to each individual whose enrollment application is approved. File taxes online free 2012 The individual is enrolled until the expiration date shown on the enrollment card or certificate. File taxes online free 2012 To continue practicing beyond the expiration date, the individual must request renewal of the enrollment by filing Form 8554, Application for Renewal of Enrollment to Practice Before the Internal Revenue Service, or Form 8554-EP, Application for Renewal of Enrollment to Practice Before the Internal Revenue Service as an Enrolled Retirement Plan Agent (ERPA). File taxes online free 2012 What Are the Rules of Practice? The rules governing practice before the IRS are published in the Code of Federal Regulations at 31 C. File taxes online free 2012 F. File taxes online free 2012 R. File taxes online free 2012 part 10 and reprinted in Treasury Department Circular No. File taxes online free 2012 230 (Circular 230). File taxes online free 2012 An attorney, CPA, enrolled agent, enrolled retirement plan agent, registered tax return preparer, or enrolled actuary authorized to practice before the IRS (referred to hereafter as a practitioner) has the duty to perform certain acts and is restricted from performing other acts. File taxes online free 2012 In addition, a practitioner cannot engage in disreputable conduct (discussed later). File taxes online free 2012 Any practitioner who does not comply with the rules of practice or engages in disreputable conduct is subject to disciplinary action. File taxes online free 2012 Also, unenrolled preparers must comply with the rules of practice and conduct to exercise the privilege of limited practice before the IRS. File taxes online free 2012 See Publication 470 for a discussion of the special rules for limited practice by unenrolled preparers. File taxes online free 2012 Duties Practitioners must promptly submit records or information requested by officers or employees of the IRS, except when the practitioner believes on reasonable belief and good faith that the information is privileged. File taxes online free 2012 Communications with respect to tax advice between a federally authorized tax practitioner and a taxpayer generally are confidential to the same extent that communication would be privileged if it were between a taxpayer and an attorney if the advice relates to: Noncriminal tax matters before the IRS, or Noncriminal tax proceedings brought in federal court by or against the United States. File taxes online free 2012 Communications regarding corporate tax shelters. File taxes online free 2012   This protection of tax advice communications does not apply to any written communications between a federally authorized tax practitioner and any person, including a director, shareholder, officer, employee, agent, or representative of a corporation if the communication involves the promotion of the direct or indirect participation of the corporation in any tax shelter. File taxes online free 2012 Duty to advise. File taxes online free 2012   A practitioner who knows that his or her client has not complied with the revenue laws or has made an error or omission in any return, document, affidavit, or other required paper, has the responsibility to advise the client promptly of the noncompliance, error, or omission, and the consequences of the noncompliance, error, or omission. File taxes online free 2012 Due diligence. File taxes online free 2012   A practitioner must exercise due diligence when performing the following duties. File taxes online free 2012 Preparing or assisting in the preparing, approving, and filing of returns, documents, affidavits, and other papers relating to IRS matters. File taxes online free 2012 Determining the correctness of oral or written representations made by him or her to the Department of the Treasury. File taxes online free 2012 Determining the correctness of oral or written representations made by him or her to clients with reference to any matter administered by the IRS. File taxes online free 2012 Restrictions Practitioners are restricted from engaging in certain practices. File taxes online free 2012 The following paragraphs discuss some of these restricted practices. File taxes online free 2012 Delays. File taxes online free 2012   A practitioner must not unreasonably delay the prompt disposition of any matter before the IRS. File taxes online free 2012 Assistance from disbarred or suspended persons and former IRS employees. File taxes online free 2012   A practitioner must not knowingly, directly or indirectly, do the following. File taxes online free 2012 Accept assistance from, or assist, any person who is under disbarment or suspension from practice before the IRS if the assistance relates to matters considered practice before the IRS. File taxes online free 2012 Accept assistance from any former government employee where provisions of Circular 230 or any federal law would be violated. File taxes online free 2012 Performance as a notary. File taxes online free 2012   A practitioner who is a notary public and is employed as counsel, attorney, or agent in a matter before the IRS, or has a material interest in the matter, cannot engage in any notary activities related to that matter. File taxes online free 2012 Negotiations of taxpayer refund checks. File taxes online free 2012   Practitioners must not endorse or otherwise negotiate (cash) any refund check (including directing or accepting payment by any means, electronic or otherwise, in an account owned or controlled by the practitioner or any firm or other entity with whom the practitioner is associated) issued to the taxpayer. File taxes online free 2012 Incompetence and Disreputable Conduct Any practitioner or unenrolled return preparer may be disbarred or suspended from practice before the IRS, or censured, for incompetence or disreputable conduct. File taxes online free 2012 The following list contains examples of conduct that is considered disreputable. File taxes online free 2012 Being convicted of any criminal offense under the revenue laws or of any offense involving dishonesty or breach of trust. File taxes online free 2012 Knowingly giving false or misleading information in connection with federal tax matters, or participating in such activity. File taxes online free 2012 Soliciting employment by prohibited means as discussed in section 10. File taxes online free 2012 30 of Circular 230. File taxes online free 2012 Willfully failing to file a federal tax return, evading or attempting to evade any federal tax or payment, or participating in such actions. File taxes online free 2012 Misappropriating, or failing to properly and promptly remit, funds received from clients for payment of taxes or other obligations due the United States. File taxes online free 2012 Directly or indirectly attempting to influence the official action of IRS employees by the use of threats, false accusations, duress, or coercion, or by offering gifts, favors, or any special inducements. File taxes online free 2012 Being disbarred or suspended from practice as an attorney, CPA, public accountant, or actuary, by the District of Columbia or any state, possession, territory, commonwealth, or any federal court, or any federal agency, body, or board. File taxes online free 2012 Knowingly aiding and abetting another person to practice before the IRS during a period of suspension, disbarment, or ineligibility of that other person. File taxes online free 2012 Using abusive language, making false accusations and statements knowing them to be false, circulating or publishing malicious or libelous matter, or engaging in any contemptuous conduct in connection with practice before the IRS. File taxes online free 2012 Giving a false opinion knowingly, recklessly, or through gross incompetence; or following a pattern of providing incompetent opinions in questions arising under the federal tax laws. File taxes online free 2012 Censure, Disbarments, and Suspensions The Office of Professional Responsibility may censure or institute proceedings to censure, suspend or disbar any attorney, CPA, or enrolled agent who has violated Circular 230. File taxes online free 2012 A practitioner will be given the opportunity to demonstrate compliance with the rules before any disciplinary action is taken. File taxes online free 2012 Authorizing a Representative You may either represent yourself, or you may authorize an individual to represent you before the IRS. File taxes online free 2012 If you chose to have someone represent you, your representative must be a person eligible to practice before the IRS. File taxes online free 2012 See Who Can Practice Before the IRS, earlier. File taxes online free 2012 What Is a Power of Attorney? A power of attorney is your written authorization for an individual to act on your behalf. File taxes online free 2012 If the authorization is not limited, the individual generally can perform all acts that you can perform. File taxes online free 2012 The authority granted to a registered tax return preparer or an unenrolled preparer is limited. File taxes online free 2012 For information on the limits regarding registered tax return preparers, see Circular 230 §10. File taxes online free 2012 3(f). File taxes online free 2012 For information on the limits regarding unenrolled preparers, see Publication 470. File taxes online free 2012 Acts performed. File taxes online free 2012   Any representative, other than a registered tax return preparer or an unenrolled return preparer, can usually perform the following acts. File taxes online free 2012 Represent you before any office of the IRS. File taxes online free 2012 Sign an offer or a waiver of restriction on assessment or collection of a tax deficiency, or a waiver of notice of disallowance of claim for credit or refund. File taxes online free 2012 Sign a consent to extend the statutory time period for assessment or collection of a tax. File taxes online free 2012 Sign a closing agreement. File taxes online free 2012 Signing your return. File taxes online free 2012   The representative named under a power of attorney is not permitted to sign your income tax return unless: The signature is permitted under the Internal Revenue Code and the related regulations (see Regulations section 1. File taxes online free 2012 6012-1(a)(5)). File taxes online free 2012 You specifically authorize this in your power of attorney. File taxes online free 2012 For example, the regulation permits a representative to sign your return if you are unable to sign the return due to: Disease or injury. File taxes online free 2012 Continuous absence from the United States (including Puerto Rico) for a period of at least 60 days prior to the date required by law for filing the return. File taxes online free 2012 Other good cause if specific permission is requested of and granted by the IRS. File taxes online free 2012 When a return is signed by a representative, it must be accompanied by a power of attorney (or copy) authorizing the representative to sign the return. File taxes online free 2012 For more information, see the Form 2848 instructions. File taxes online free 2012 Limitation on substitution or delegation. File taxes online free 2012   A recognized representative can substitute or delegate authority under the power of attorney to another recognized representative only if the act is specifically authorized by you on the power of attorney. File taxes online free 2012   After a substitution has been made, only the newly recognized representative will be recognized as the taxpayer's representative. File taxes online free 2012 If a delegation of power has been made, both the original and the delegated representative will be recognized by the IRS to represent you. File taxes online free 2012 Disclosure of returns to a third party. File taxes online free 2012   Your representative cannot execute consents that will allow the IRS to disclose tax return or return information to a third party unless you specifically delegate this authority to your representative on line 5 of Form 2848. File taxes online free 2012 Incapacity or incompetency. File taxes online free 2012   A power of attorney is generally terminated if you become incapacitated or incompetent. File taxes online free 2012   The power of attorney can continue, however, in the case of your incapacity or incompetency if you authorize this on line 5 “Other” of the Form 2848 and if your non-IRS durable power of attorney meets all the requirements for acceptance by the IRS. File taxes online free 2012 See Non-IRS powers of attorney, later. File taxes online free 2012 When Is a Power of Attorney Required? Submit a power of attorney when you want to authorize an individual to represent you before the IRS, whether or not the representative performs any of the other acts cited earlier under What Is a Power of Attorney. File taxes online free 2012 A power of attorney is most often required when you want to authorize another individual to perform at least one of the following acts on your behalf. File taxes online free 2012 Represent you at a meeting with the IRS. File taxes online free 2012 Prepare and file a written response to the IRS. File taxes online free 2012 Form Required Use Form 2848 to appoint a recognized representative to act on your behalf before the IRS. File taxes online free 2012 Individuals recognized to practice before the IRS are listed under Part II, Declaration of Representative, of Form 2848. File taxes online free 2012 Your representative must complete that part of the form. File taxes online free 2012 Non-IRS powers of attorney. File taxes online free 2012   The IRS will accept a non-IRS power of attorney, but a completed Form 2848 must be attached in order for the power of attorney to be entered on the Centralized Authorization File (CAF) system. File taxes online free 2012 For more information, see Processing a non-IRS power of attorney, later. File taxes online free 2012   If you want to use a power of attorney document other than Form 2848, it must contain the following information. File taxes online free 2012 Your name and mailing address. File taxes online free 2012 Your social security number and/or employer identification number. File taxes online free 2012 Your employee plan number, if applicable. File taxes online free 2012 The name and mailing address of your representative(s). File taxes online free 2012 The types of tax involved. File taxes online free 2012 The federal tax form number. File taxes online free 2012 The specific year(s) or period(s) involved. File taxes online free 2012 For estate tax matters, the decedent's date of death. File taxes online free 2012 A clear expression of your intention concerning the scope of authority granted to your representative(s). File taxes online free 2012 Your signature and date. File taxes online free 2012 You also must attach to the non-IRS power of attorney a signed and dated statement made by your representative. File taxes online free 2012 This statement, which is referred to as the Declaration of Representative, is contained in Part II of Form 2848. File taxes online free 2012 The statement should read: I am not currently under suspension or disbarment from practice before the Internal Revenue Service or other practice of my profession by any other authority, I am aware of the regulations contained in Circular 230, I am authorized to represent the taxpayer(s) identified in the power of attorney, and I am an individual described in 26 CFR 601. File taxes online free 2012 502(b). File taxes online free 2012 Required information missing. File taxes online free 2012   The IRS will not accept your non-IRS power of attorney if it does not contain all the information listed above. File taxes online free 2012 You can sign and submit a completed Form 2848 or a new non-IRS power of attorney that contains all the information. File taxes online free 2012 If you cannot sign an acceptable replacement document, your attorney-in-fact may be able to perfect (make acceptable to the IRS) your non-IRS power of attorney by using the procedure described next. File taxes online free 2012 Procedure for perfecting a non-IRS power of attorney. File taxes online free 2012   Under the following conditions, the attorney-in-fact named in your non-IRS power of attorney can sign a Form 2848 on your behalf. File taxes online free 2012 The original non-IRS power of attorney grants authority to handle federal tax matters (for example, general authority to perform any acts). File taxes online free 2012 The attorney-in-fact attaches a statement (signed under penalty of perjury) to the Form 2848 stating that the original non-IRS power of attorney is valid under the laws of the governing jurisdiction. File taxes online free 2012 Example. File taxes online free 2012 John Elm, a taxpayer, signs a non-IRS durable power of attorney that names his neighbor and CPA, Ed Larch, as his attorney-in-fact. File taxes online free 2012 The power of attorney grants Ed the authority to perform any and all acts on John's behalf. File taxes online free 2012 However, it does not list specific tax-related information such as types of tax or tax form numbers. File taxes online free 2012 Shortly after John signs the power of attorney, he is declared incompetent. File taxes online free 2012 Later, a federal tax matter arises concerning a prior year return filed by John. File taxes online free 2012 Ed attempts to represent John before the IRS but is rejected because the durable power of attorney does not contain required information. File taxes online free 2012 If Ed attaches a statement (signed under the penalty of perjury) that the durable power of attorney is valid under the laws of the governing jurisdiction, he can sign a completed Form 2848 and submit it on John's behalf. File taxes online free 2012 If Ed can practice before the IRS (see Who Can Practice Before the IRS, earlier), he can name himself as representative on Form 2848. File taxes online free 2012 Otherwise, he must name another individual who can practice before the IRS. File taxes online free 2012 Processing a non-IRS power of attorney. File taxes online free 2012   The IRS has a centralized computer database system called the CAF system. File taxes online free 2012 This system contains information on the authority of taxpayer representatives. File taxes online free 2012 Generally, when you submit a power of attorney document to the IRS, it is processed for inclusion on the CAF system. File taxes online free 2012 Entry of your power of attorney on the CAF system enables IRS personnel, who do not have a copy of your power of attorney, to verify the authority of your representative by accessing the CAF. File taxes online free 2012 It also enables the IRS to automatically send copies of notices and other IRS communications to your representative if you specify that your representative should receive those communications. File taxes online free 2012   You can have your non-IRS power of attorney entered on the CAF system by attaching it to a completed Form 2848 and submitting it to the IRS. File taxes online free 2012 Your signature is not required; however, your attorney-in-fact must sign the Declaration of Representative (see Part II of Form 2848). File taxes online free 2012 Preparation of Form — Helpful Hints The preparation of Form 2848 is illustrated by an example, later under How Do I Fill Out Form 2848. File taxes online free 2012 However, the following will also assist you in preparing the form. File taxes online free 2012 Line-by-line hints. File taxes online free 2012   The following hints are summaries of some of the line-by-line instructions for Form 2848. File taxes online free 2012 Line 1—Taxpayer information. File taxes online free 2012   If a joint return is involved, the husband and wife each file a separate Form 2848 if they both want to be represented. File taxes online free 2012 If only one spouse wants to be represented in the matter, that spouse files a Form 2848. File taxes online free 2012 Line 2—Representative(s). File taxes online free 2012   Only individuals may be named as representatives. File taxes online free 2012 If your representative has not been assigned a CAF number, enter “None” on that line and the IRS will issue one to your representative. File taxes online free 2012 If the representative's address or phone number has changed since the CAF number was issued, you should check the appropriate box. File taxes online free 2012 Enter your representative's fax number if available. File taxes online free 2012   If you want to name more than three representatives, attach additional Form(s) 2848. File taxes online free 2012 The IRS can send copies of notices and communications to two of your representatives. File taxes online free 2012 You must, however, check the boxes on line 2 of the Form 2848 if you want the IRS to routinely send copies of notices and communications to your representatives. File taxes online free 2012 If you do not check the boxes, your representatives will not routinely receive copies of notices and communications. File taxes online free 2012 Line 3—Tax matters. File taxes online free 2012   You may list any tax years or periods that have already ended as of the date you sign the power of attorney. File taxes online free 2012 However, you may include on a power of attorney only future tax periods that end no later than 3 years after the date the power of attorney is received by the IRS. File taxes online free 2012 The 3 future periods are determined starting after December 31 of the year the power of attorney is received by the IRS. File taxes online free 2012 However, avoid general references such as “all years” or “all taxes. File taxes online free 2012 ” Any Form 2848 with general references will be returned. File taxes online free 2012 Line 4—Specific use not recorded on Centralized Authorization File (CAF). File taxes online free 2012   Certain matters cannot be recorded on the CAF system. File taxes online free 2012 Examples of such matters include, but are not limited to, the following. File taxes online free 2012 Requests for a private letter ruling or technical advice. File taxes online free 2012 Applications for an employer identification number (EIN). File taxes online free 2012 Claims filed on Form 843, Claim for Refund and Request for Abatement. File taxes online free 2012 Corporate dissolutions. File taxes online free 2012 Requests for change of accounting method. File taxes online free 2012 Requests for change of accounting period. File taxes online free 2012 Applications for recognition of exemption under sections 501(c)(3), 501(a), or 521 (Forms 1023, 1034, or 1028). File taxes online free 2012 Request for a determination of the qualified status of an employee benefit plan (Forms 5300, 5307, or 5310). File taxes online free 2012 Application for Award for Original Information under section 7623. File taxes online free 2012 Voluntary submissions under the Employee Plans Compliance Resolution System (EPCRS). File taxes online free 2012 Freedom of Information Act requests. File taxes online free 2012 If the tax matter described on line 3 of Form 2848 concerns one of these matters specifically, check the box on line 4. File taxes online free 2012 If this box is checked, the representative should mail or fax the power of attorney to the IRS office handling the matter. File taxes online free 2012 Otherwise, the representative should bring a copy of the power of attorney to each meeting with the IRS. File taxes online free 2012 Where To File a Power of Attorney Generally, you can mail or fax a paper Form 2848 directly to the IRS. File taxes online free 2012 To determine where you should file Form 2848, see Where To File in the instructions for Form 2848. File taxes online free 2012 If Form 2848 is for a specific use, mail or fax it to the office handling that matter. File taxes online free 2012 For more information on specific use, see the Instructions for Form 2848, line 4. File taxes online free 2012 FAX copies. File taxes online free 2012   The IRS will accept a copy of a power of attorney that is submitted by facsimile transmission (fax). File taxes online free 2012 If you choose to file a power of attorney by fax, be sure the appropriate IRS office is equipped to accept this type of transmission. File taxes online free 2012 Your representative may be able to file Form 2848 electronically via the IRS website. File taxes online free 2012 For more information, your representative can go to www. File taxes online free 2012 irs. File taxes online free 2012 gov and under the Tax Professionals tab, click on e-services–Online Tools for Tax Professionals. File taxes online free 2012 If you complete Form 2848 for electronic signature authorization, do not file Form 2848 with the IRS. File taxes online free 2012 Instead, give it to your representative, who will retain the document. File taxes online free 2012 Updating a power of attorney. File taxes online free 2012   Submit any update or modification to an existing power of attorney in writing. File taxes online free 2012 Your signature (or the signature of the individual(s) authorized to sign on your behalf) is required. File taxes online free 2012 Do this by sending the updated Form 2848 or non-IRS power of attorney to the IRS office(s) where you previously sent the original(s), including the center where the related return was, or will be filed. File taxes online free 2012   A recognized representative may substitute or delegate authority if you specifically authorize your representative to substitute or delegate representation in the original power of attorney. File taxes online free 2012 To make a substitution or delegation, the representative must file the following items with the IRS office(s) where the power of attorney was filed. File taxes online free 2012 A written notice of substitution or delegation signed by the recognized representative. File taxes online free 2012 A written declaration of representative made by the new representative. File taxes online free 2012 A copy of the power of attorney that specifically authorizes the substitution or delegation. File taxes online free 2012 Retention/Revocation of Prior Power(s) of Attorney A newly filed power of attorney concerning the same matter will revoke a previously filed power of attorney. File taxes online free 2012 However, the new power of attorney will not revoke the prior power of attorney if it specifically states it does not revoke such prior power of attorney and either of the following are attached to the new power of attorney. File taxes online free 2012 A copy of the unrevoked prior power of attorney, or A statement signed by the taxpayer listing the name and address of each representative authorized under the prior unrevoked power of attorney. File taxes online free 2012 Note. File taxes online free 2012 The filing of Form 2848 will not revoke any  Form 8821 that is in effect. File taxes online free 2012 Revocation of Power of Attorney/Withdrawal of Representative If you want to revoke an existing power of attorney and do not want to name a new representative, or if a representative wants to withdraw from representation, mail or fax a copy of the previously executed power of attorney to the IRS, or if the power of attorney is for a specific matter, to the IRS office handling the matter. File taxes online free 2012 If the taxpayer is revoking the power of attorney, the taxpayer must write “REVOKE” across the top of the first page with a current signature and date below this annotation. File taxes online free 2012 If the representative is withdrawing from the representation, the representative must write “WITHDRAW” across the top of the first page with a current signature and date below this annotation. File taxes online free 2012 If you do not have a copy of the power of attorney you want to revoke or withdraw, send a statement to the IRS. File taxes online free 2012 The statement of revocation or withdrawal must indicate that the authority of the power of attorney is revoked or withdrawn, list the matters and periods, and must be signed and dated by the taxpayer or representative as applicable. File taxes online free 2012 If the taxpayer is revoking, list the name and address of each recognized representative whose authority is revoked. File taxes online free 2012 When the taxpayer is completely revoking authority, the form should state “remove all years/periods” instead of listing the specific tax matter, years, or periods. File taxes online free 2012 If the representative is withdrawing, list the name, TIN, and address (if known) of the taxpayer. File taxes online free 2012 To revoke a specific use power of attorney, send the power of attorney or statement of revocation to the IRS office handling your case, using the above instructions. File taxes online free 2012 A power of attorney held by a student will be recorded on the CAF system for 130 days from the receipt date. File taxes online free 2012 If you are authorizing a student to represent you after that time, you will need to submit a current and valid Form 2848. File taxes online free 2012 When Is a Power of Attorney Not Required? A power of attorney is not required when the third party is not dealing with the IRS as your representative. File taxes online free 2012 The following situations do not require a power of attorney. File taxes online free 2012 Providing information to the IRS. File taxes online free 2012 Authorizing the disclosure of tax return information through Form 8821, Tax Information Authorization, or other written or oral disclosure consent. File taxes online free 2012 Allowing the IRS to discuss return information with a third party via the checkbox provided on a tax return or other document. File taxes online free 2012 Allowing a tax matters partner or person (TMP) to perform acts for the partnership. File taxes online free 2012 Allowing the IRS to discuss return information with a fiduciary. File taxes online free 2012 How Do I Fill Out Form 2848? The following example illustrates how to complete Form 2848. File taxes online free 2012 The two completed forms for this example are shown on the next pages. File taxes online free 2012 Example. File taxes online free 2012 Stan and Mary Doe have been notified that their joint tax returns (Forms 1040) for 2009, 2010, and 2011 are being examined. File taxes online free 2012 They have decided to appoint Jim Smith, an enrolled agent, to represent them in this matter and any future matters concerning these returns. File taxes online free 2012 Jim, who has prepared returns at the same location for years, already has a Centralized Authorization File (CAF) number assigned to him. File taxes online free 2012 Mary does not want Jim to sign any agreements on her behalf, but Stan is willing to have Jim do so. File taxes online free 2012 They want copies of all notices and written communications sent to Jim. File taxes online free 2012 This is the first time Stan and Mary have given power of attorney to anyone. File taxes online free 2012 They should each complete a Form 2848 as follows. File taxes online free 2012 Line 1—Taxpayer information. File taxes online free 2012   Stan and Mary must each file a separate Form 2848. File taxes online free 2012 On his separate Form 2848, Stan enters his name, street address, and social security number in the spaces provided. File taxes online free 2012 Mary does likewise on her separate Form 2848. File taxes online free 2012 Line 2—Representative(s). File taxes online free 2012   On their separate Forms 2848, Stan and Mary each enters the name and current address of their chosen representative, Jim Smith. File taxes online free 2012 Both Stan and Mary want Jim Smith to receive notices and communications concerning the matters identified in line 3, so on their separate Forms 2848, Stan and Mary each checks the box in the first column of line 2. File taxes online free 2012 They also enter Mr. File taxes online free 2012 Smith's CAF number, his telephone number, and his fax number. File taxes online free 2012 Mr. File taxes online free 2012 Smith's address, telephone number, and fax number have not changed since the IRS issued his CAF number, so Stan and Mary do not check the boxes in the second column. File taxes online free 2012 Line 3—Tax Matters. File taxes online free 2012   On their separate Forms 2848, Stan and Mary each enters “income” for the type of tax, “1040” for the form number, and “2009, 2010, and 2011” for the tax years. File taxes online free 2012 Line 4—Specific use not recorded on Centralized Authorization File (CAF). File taxes online free 2012   On their separate Forms 2848, Stan and Mary make no entry on this line because they do not want to restrict the use of their powers of attorney to a specific use that is not recorded on the CAF. File taxes online free 2012 See Preparation of Form — Helpful Hints, earlier. File taxes online free 2012 Line 5—Acts authorized. File taxes online free 2012   Mary wants to sign any agreement that reflects changes to her and Stan's joint 2009, 2010, and 2011 income tax liability, so she writes “Taxpayer must sign any agreement form” on line 5 of her Form 2848. File taxes online free 2012 Stan does not wish to restrict the authority of Jim Smith in this regard, so he leaves line 5 of his Form 2848 blank. File taxes online free 2012 If either Mary or Stan had chosen, they could have listed other restrictions on line 5 of their separate Forms 2848. File taxes online free 2012 Line 6—Retention/revocation of prior power(s) of attorney. File taxes online free 2012   Stan and Mary are each filing their first powers of attorney, so they make no entry on this line. File taxes online free 2012 However, if they had filed prior powers of attorney, the filing of this current power would revoke any earlier ones for the same tax matter(s) unless they checked the box on line 6 and attached a copy of the prior power of attorney that they wanted to remain in effect. File taxes online free 2012   If Mary later decides that she can handle the examination on her own, she can revoke her power of attorney even though Stan does not revoke his power of attorney. File taxes online free 2012 (See Revocation of Power of Attorney/Withdrawal of Representative, earlier, for the special rules that apply. File taxes online free 2012 ) Line 7—Signature of taxpayer. File taxes online free 2012   Stan and Mary each signs and dates his or her Form 2848. File taxes online free 2012 If a taxpayer does not sign, the IRS cannot accept the form. File taxes online free 2012 Part II—Declaration of Representative. File taxes online free 2012   Jim Smith must complete this part of Form 2848. File taxes online free 2012 If he does not sign this part, the IRS cannot accept the form. File taxes online free 2012 What Happens to the Power of Attorney When Filed? A power of attorney will be recognized after it is received, reviewed, and determined by the IRS to contain the required information. File taxes online free 2012 However, until a power of attorney is entered on the CAF system, IRS personnel may be unaware of the authority of the person you have named to represent you. File taxes online free 2012 Therefore, during this interim period, IRS personnel may request that you or your representative bring a copy to any meeting with the IRS. File taxes online free 2012 This image is too large to be displayed in the current screen. File taxes online free 2012 Please click the link to view the image. File taxes online free 2012 Filled-in Form 2848 - Page 1 This image is too large to be displayed in the current screen. File taxes online free 2012 Please click the link to view the image. File taxes online free 2012 Filled-in Form 2848 - Page 2 This image is too large to be displayed in the current screen. File taxes online free 2012 Please click the link to view the image. File taxes online free 2012 Filled-in Form 2848 - Page 1 This image is too large to be displayed in the current screen. File taxes online free 2012 Please click the link to view the image. File taxes online free 2012 Filled-in Form 2848 - Page 2 Processing and Handling How the power of attorney is processed and handled depends on whether it is a complete or incomplete document. File taxes online free 2012 Incomplete document. File taxes online free 2012   If Form 2848 is incomplete, the IRS will attempt to secure the missing information either by writing or telephoning you or your representative. File taxes online free 2012 For example, if your signature or signature date is missing, the IRS will contact you. File taxes online free 2012 If information concerning your representative is missing and information sufficient to make a contact (such as an address and/or a telephone number) is on the document, the IRS will try to contact your representative. File taxes online free 2012   In either case, the power of attorney is not considered valid until all required information is entered on the document. File taxes online free 2012 The individual(s) named as representative(s) will not be recognized to practice before the IRS, on your behalf, until the document is complete and accepted by the IRS. File taxes online free 2012 Complete document. File taxes online free 2012   If the power of attorney is complete and valid, the IRS will take action to recognize the representative. File taxes online free 2012 In most instances, this includes processing the document on the CAF system. File taxes online free 2012 Recording the data on the CAF system enables the IRS to direct copies of mailings to authorized representatives and to readily recognize the scope of authority granted. File taxes online free 2012 Documents not processed on CAF. File taxes online free 2012   Specific-use powers of attorney are not processed on the CAF system (see Preparation of Form – Helpful Hints, earlier). File taxes online free 2012 For example, a power of attorney that is a one-time or specific-issue grant of authority is not processed on the CAF system. File taxes online free 2012 These documents remain with the related case files. File taxes online free 2012 In this situation, you should check the box on line 4 of Form 2848. File taxes online free 2012 In these situations, the representative should bring a copy of the power of attorney to each meeting with the IRS. File taxes online free 2012 Dealing With the Representative After a valid power of attorney is filed, the IRS will recognize your representative. File taxes online free 2012 However, if it appears the representative is responsible for unreasonably delaying or hindering the prompt disposition of an IRS matter by failing to furnish, after repeated requests, nonprivileged information, the IRS can contact you directly. File taxes online free 2012 For example, in most instances in which a power of attorney is recognized, the IRS will contact the representative to set up appointments and to provide lists of required items. File taxes online free 2012 However, if the representative is unavailable, does not respond to repeated requests, and does not provide required items (other than items considered privileged), the IRS can bypass your representative and contact you directly. File taxes online free 2012 If a representative engages in conduct described above, the matter can be referred to the Office of Professional Responsibility for consideration of possible disciplinary action. File taxes online free 2012 Notices and other correspondence. File taxes online free 2012   If you have a recognized representative, you and the representative will routinely receive notices and other correspondence from the IRS (either the original or a copy) if you checked the box in the left column of line 2 of Form 2848. File taxes online free 2012 If the power of attorney is processed on the CAF system, the IRS will send your representative(s) a duplicate of all computer-generated correspondence that is sent to you. File taxes online free 2012 This includes notices and letters produced either at the Martinsburg Computing Center, or other IRS centers. File taxes online free 2012 The IRS employee handling the case is responsible for ensuring that the original and any requested copies of each manually-generated correspondence are sent to you and your representative(s) in accordance with your authorization. File taxes online free 2012 How To Get Tax Help You can get help with unresolved tax issues, order free publications and forms, ask tax questions, and get information from the IRS in several ways. File taxes online free 2012 By selecting the method that is best for you, you will have quick and easy access to tax help. File taxes online free 2012 Free help with your return. File taxes online free 2012   Free help in preparing your return is available nationwide from IRS-certified volunteers. File taxes online free 2012 The Volunteer Income Tax Assistance (VITA) program is designed to help low and moderate income taxpayers and the Tax Counseling for the Elderly (TCE) program is designed to assist taxpayers age 60 and older with their tax returns. File taxes online free 2012 Most VITA and TCE sites offer free electronic filing and all volunteers will let you know about credits and deductions you may be entitled to claim. File taxes online free 2012 To find the nearest VITA or TCE site, visit IRS. File taxes online free 2012 gov or call 1-800-906-9887 or 1-800-829-1040. File taxes online free 2012   As part of the TCE program, AARP offers the Tax-Aide counseling program. File taxes online free 2012 To find the nearest AARP Tax-Aide site, call 1-888-227-7669 or visit AARP's website at www. File taxes online free 2012 aarp. File taxes online free 2012 org/money/taxaide. File taxes online free 2012   For more information on these programs, go to IRS. File taxes online free 2012 gov and enter keyword “VITA” in the upper right-hand corner. File taxes online free 2012 Internet. File taxes online free 2012 You can access the IRS website at IRS. File taxes online free 2012 gov 24 hours a day, 7 days a week to: E-file your return. File taxes online free 2012 Find out about commercial tax preparation and e-file services available free to eligible taxpayers. File taxes online free 2012 Check the status of your refund. File taxes online free 2012 Go to IRS. File taxes online free 2012 gov and click on Where's My Refund. File taxes online free 2012 Wait at least 72 hours after the IRS acknowledges receipt of your e-filed return, or 3 to 4 weeks after mailing a paper return. File taxes online free 2012 If you filed Form 8379 with your return, wait 14 weeks (11 weeks if you filed electronically). File taxes online free 2012 Have your tax return available so you can provide your social security number, your filing status, and the exact whole dollar amount of your refund. File taxes online free 2012 Download forms, including talking tax forms, instructions, and publications. File taxes online free 2012 Order IRS products online. File taxes online free 2012 Research your tax questions online. File taxes online free 2012 Search publications online by topic or keyword. File taxes online free 2012 Use the online Internal Revenue Code, regulations, or other official guidance. File taxes online free 2012 View Internal Revenue Bulletins (IRBs) published in the last few years. File taxes online free 2012 Figure your withholding allowances using the withholding calculator online at www. File taxes online free 2012 irs. File taxes online free 2012 gov/individuals. File taxes online free 2012 Determine if Form 6251 must be filed by using our Alternative Minimum Tax (AMT) Assistant available online at www. File taxes online free 2012 irs. File taxes online free 2012 gov/individuals. File taxes online free 2012 Sign up to receive local and national tax news by email. File taxes online free 2012 Get information on starting and operating a small business. File taxes online free 2012 Phone. File taxes online free 2012 Many services are available by phone. File taxes online free 2012   Ordering forms, instructions, and publications. File taxes online free 2012 Call 1-800-TAX -FORM (1-800-829-3676) to order current-year forms, instructions, and publications, and prior-year forms and instructions. File taxes online free 2012 You should receive your order within 10 days. File taxes online free 2012 Asking tax questions. File taxes online free 2012 Call the IRS with your tax questions at 1-800-829-1040. File taxes online free 2012 Solving problems. File taxes online free 2012 You can get face-to-face help solving tax problems every business day in IRS Taxpayer Assistance Centers. File taxes online free 2012 An employee can explain IRS letters, request adjustments to your account, or help you set up a payment plan. File taxes online free 2012 Call your local Taxpayer Assistance Center for an appointment. File taxes online free 2012 To find the number, go to www. File taxes online free 2012 irs. File taxes online free 2012 gov/localcontacts or look in the phone book under United States Government, Internal Revenue Service. File taxes online free 2012 TTY/TDD equipment. File taxes online free 2012 If you have access to TTY/TDD equipment, call 1-800-829-4059 to ask tax questions or to order forms and publications. File taxes online free 2012 TeleTax topics. File taxes online free 2012 Call 1-800-829-4477 to listen to pre-recorded messages covering various tax topics. File taxes online free 2012 Refund information. File taxes online free 2012 To check the status of your refund, call 1-800-829-1954 or 1-800-829-4477 (automated refund information 24 hours a day, 7 days a week). File taxes online free 2012 Wait at least 72 hours after the IRS acknowledges receipt of your e-filed return, or 3 to 4 weeks after mailing a paper return. File taxes online free 2012 If you filed Form 8379 with your return, wait 14 weeks (11 weeks if you filed electronically). File taxes online free 2012 Have your tax return available so you can provide your social security number, your filing status, and the exact whole dollar amount of your refund. File taxes online free 2012 If you check the status of your refund and are not given the date it will be issued, please wait until the next week before checking back. File taxes online free 2012 Other refund information. File taxes online free 2012 To check the status of a prior-year refund or amended return refund, call 1-800-829-1040. File taxes online free 2012 Evaluating the quality of our telephone services. File taxes online free 2012 To ensure IRS representatives give accurate, courteous, and professional answers, we use several methods to evaluate the quality of our telephone services. File taxes online free 2012 One method is for a second IRS representative to listen in on or record random telephone calls. File taxes online free 2012 Another is to ask some callers to complete a short survey at the end of the call. File taxes online free 2012 Walk-in. File taxes online free 2012 Many products and services are available on a walk-in basis. File taxes online free 2012   Products. File taxes online free 2012 You can walk in to many post offices, libraries, and IRS offices to pick up certain forms, instructions, and publications. File taxes online free 2012 Some IRS offices, libraries, grocery stores, copy centers, city and county government offices, credit unions, and office supply stores have a collection of products available to print from a CD or photocopy from reproducible proofs. File taxes online free 2012 Also, some IRS offices and libraries have the Internal Revenue Code, regulations, Internal Revenue Bulletins, and Cumulative Bulletins available for research purposes. File taxes online free 2012 Services. File taxes online free 2012 You can walk in to your local Taxpayer Assistance Center every business day for personal, face-to-face tax help. File taxes online free 2012 An employee can explain IRS letters, request adjustments to your tax account, or help you set up a payment plan. File taxes online free 2012 If you need to resolve a tax problem, have questions about how the tax law applies to your individual tax return, or you are more comfortable talking with someone in person, visit your local Taxpayer Assistance Center where you can spread out your records and talk with an IRS representative face-to-face. File taxes online free 2012 No appointment is necessary—just walk in. File taxes online free 2012 If you prefer, you can call your local Center and leave a message requesting an appointment to resolve a tax account issue. File taxes online free 2012 A representative will call you back within 2 business days to schedule an in-person appointment at your convenience. File taxes online free 2012 If you have an ongoing, complex tax account problem or a special need, such as a disability, an appointment can be requested. File taxes online free 2012 All other issues will be handled without an appointment. File taxes online free 2012 To find the number of your local office, go to  www. File taxes online free 2012 irs. File taxes online free 2012 gov/localcontacts or look in the phone book under United States Government, Internal Revenue Service. File taxes online free 2012 Mail. File taxes online free 2012 You can send your order for forms, instructions, and publications to the address below. File taxes online free 2012 You should receive a response within 10 days after your request is received. File taxes online free 2012  Internal Revenue Service 1201 N. File taxes online free 2012 Mitsubishi Motorway Bloomington, IL 61705-6613 Taxpayer Advocate Service. File taxes online free 2012   The Taxpayer Advocate Service (TAS) is your voice at the IRS. File taxes online free 2012 Our job is to ensure that every taxpayer is treated fairly, and that you know and understand your rights. File taxes online free 2012 We offer free help to guide you through the often-confusing process of resolving tax problems that you haven’t been able to solve on your own. File taxes online free 2012 Remember, the worst thing you can do is nothing at all. File taxes online free 2012   TAS can help if you can’t resolve your problem with the IRS and: Your problem is causing financial difficulties for you, your family, or your business. File taxes online free 2012 You face (or your business is facing) an immediate threat of adverse action. File taxes online free 2012 You have tried repeatedly to contact the IRS but no one has responded, or the IRS has not responded to you by the date promised. File taxes online free 2012   If you qualify for our help, we’ll do everything we can to get your problem resolved. File taxes online free 2012 You will be assigned to one advocate who will be with you at every turn. File taxes online free 2012 We have offices in every state, the District of Columbia, and Puerto Rico. File taxes online free 2012 Although TAS is independent within the IRS, our advocates know how to work with the IRS to get your problems resolved. File taxes online free 2012 And our services are always free. File taxes online free 2012   As a taxpayer, you have rights that the IRS must abide by in its dealings with you. File taxes online free 2012 Our tax toolkit at www. File taxes online free 2012 TaxpayerAdvocate. File taxes online free 2012 irs. File taxes online free 2012 gov can help you understand these rights. File taxes online free 2012   If you think TAS might be able to help you, call your local advocate, whose number is in your phone book and on our website at www. File taxes online free 2012 irs. File taxes online free 2012 gov/advocate. File taxes online free 2012 You can also call our toll-free number at 1-877-777-4778 or TTY/TDD 1-800-829-4059. File taxes online free 2012   TAS also handles large-scale or systemic problems that affect many taxpayers. File taxes online free 2012 If you know of one of these broad issues, please report it to us through our Systemic Advocacy Management System at www. File taxes online free 2012 irs. File taxes online free 2012 gov/advocate. File taxes online free 2012 Low Income Taxpayer Clinics (LITCs). File taxes online free 2012   Low Income Taxpayer Clinics (LITCs) are independent from the IRS. File taxes online free 2012 Some clinics serve individuals whose income is below a certain level and who need to resolve a tax problem. File taxes online free 2012 These clinics provide professional representation before the IRS or in court on audits, appeals, tax collection disputes, and other issues for free or for a small fee. File taxes online free 2012 Some clinics can provide information about taxpayer rights and responsibilities in many different languages for individuals who speak English as a second language. File taxes online free 2012 For more information and to find a clinic near you, see the LITC page on www. File taxes online free 2012 irs. File taxes online free 2012 gov/advocate or IRS Publication 4134, Low Income Taxpayer Clinic List. File taxes online free 2012 This publication is also available by calling 1-800-829-3676 or at your local IRS office. File taxes online free 2012 Free tax services. File taxes online free 2012   Publication 910, IRS Guide to Free Tax Services, is your guide to IRS services and resources. File taxes online free 2012 Learn about free tax information from the IRS, including publications, services, and education and assistance programs. File taxes online free 2012 The publication also has an index of over 100 TeleTax topics (recorded tax information) you can listen to on the telephone. File taxes online free 2012 The majority of the information and services listed in this publication are available to you free of charge. File taxes online free 2012 If there is a fee associated with a resource or service, it is listed in the publication. File taxes online free 2012   Accessible versions of IRS published products are available on request in a variety of alternative formats for people with disabilities. File taxes online free 2012 DVD for tax products. File taxes online free 2012 You can order Publication 1796, IRS Tax Products DVD, and obtain: Current-year forms, instructions, and publications. File taxes online free 2012 Prior-year forms, instructions, and publications. File taxes online free 2012 Tax Map: an electronic research tool and finding aid. File taxes online free 2012 Tax law frequently asked questions. File taxes online free 2012 Tax Topics from the IRS telephone response system. File taxes online free 2012 Internal Revenue Code—Title 26 of the U. File taxes online free 2012 S. File taxes online free 2012 Code. File taxes online free 2012 Links to other Internet based Tax Research Materials. File taxes online free 2012 Fill-in, print, and save features for most tax forms. File taxes online free 2012 Internal Revenue Bulletins. File taxes online free 2012 Toll-free and email technical support. File taxes online free 2012 Two releases during the year. File taxes online free 2012  – The first release will ship the beginning of January. File taxes online free 2012  – The final release will ship the beginning of March. File taxes online free 2012 Purchase the DVD from National Technical Information Service (NTIS) at www. File taxes online free 2012 irs. File taxes online free 2012 gov/cdorders for $30 (no handling fee) or call 1-877-233-6767 toll free to buy the DVD for $30 (plus a $6 handling fee). File taxes online free 2012 Prev  Up  Next   Home   More Online Publications
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Merit Systems Protection Board

The Merit Systems Protection Board is a quasi-judicial agency within the executive branch that hears appeals from federal employees and studies federal merit systems in an effort to protect the rights of federal employees.

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Website: Merit Systems Protection Board

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Address: 1615 M Street, NW
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Phone Number: (202) 653-7200

Toll-free: (800) 424-9121 (Inspector General Hotline)

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File taxes online free 2012 28. File taxes online free 2012   Deducciones Misceláneas Table of Contents Qué Hay de Nuevo Introduction Useful Items - You may want to see: Deducciones Sujetas al Límite del 2%Gastos del Empleado no Reembolsados (Línea 21) Costos de la Preparación de la Declaración de Impuestos (Línea 22) Otros Gastos (Línea 23) Deducciones no Sujetas al Límite del 2%Lista de Deducciones Gastos no DeduciblesLista de Gastos no Deducibles Qué Hay de Nuevo Tarifa estándar por milla. File taxes online free 2012  La tarifa para uso comercial de un vehículo en 2013 es 56½ centavos por milla. File taxes online free 2012 Introduction Este capítulo explica qué gastos pueden declararse como deducciones detalladas misceláneas en el Anexo A (Formulario 1040). File taxes online free 2012 Usted tendrá que reducir por el 2% de su ingreso bruto ajustado el total de la mayoría de las deducciones misceláneas detalladas. File taxes online free 2012 Este capítulo trata los siguientes temas: Deducciones sujetas al límite del 2%. File taxes online free 2012 Deducciones no sujetas al límite del 2%. File taxes online free 2012 Gastos que no se pueden deducir. File taxes online free 2012 Tiene que guardar documentación para verificar sus deducciones. File taxes online free 2012 Debe guardar sus recibos, cheques cancelados, cheques sustitutivos, estados de cuentas financieras y otros documentos comprobantes. File taxes online free 2012 Si desea obtener más información sobre el mantenimiento de documentación, obtenga la Publicación 552, Recordkeeping for Individuals (Mantenimiento de documentación para personas físicas), en inglés. File taxes online free 2012 Useful Items - You may want to see: Publicación 463 Travel, Entertainment, Gift, and Car Expenses (Gastos de viaje, entretenimiento, regalos y automóvil), en inglés 525 Taxable and Nontaxable Income (El ingreso tributable y no tributable), en inglés 529 Miscellaneous Deductions (Deducciones misceláneas), en inglés 535 Business Expenses (Gastos de negocios), en inglés 587 Business Use of Your Home (Including Use by Daycare Providers) (Uso de su domicilio para propósitos comerciales (incluyendo el uso por proveedores de cuidado infantil)), en inglés 946 How To Depreciate Property (Cómo depreciar la propiedad), en inglés Formulario (e Instrucciones) Anexo A (Formulario 1040) Itemized Deductions (Deducciones detalladas), en inglés 2106 Employee Business Expenses (Gastos de negocio del empleado), en inglés 2106-EZ Unreimbursed Employee Business Expenses (Gastos de negocio del empleado no reembolsados), en inglés Deducciones Sujetas al Límite del 2% Usted puede deducir ciertos gastos como deducciones detalladas misceláneas en el Anexo A (Formulario 1040). File taxes online free 2012 Puede deducir la parte de sus gastos que supere al 2% de su ingreso bruto ajustado. File taxes online free 2012 Se calcula la deducción en el Anexo A; restando el 2% de sus ingresos brutos ajustados del total de estos gastos. File taxes online free 2012 Su ingreso bruto ajustado es la cifra escrita en la línea 38 del Formulario 1040. File taxes online free 2012 Por lo general, se aplica el límite del 2% después de aplicar los demás límites de deducciones. File taxes online free 2012 Por ejemplo, el límite del 50% (o del 80%) sobre comidas y entretenimiento relacionados con los negocios (explicado en el capítulo 26) se aplica antes de aplicar el límite del 2%. File taxes online free 2012 Las deducciones sujetas al límite del 2% se explican aquí de acuerdo con las tres categorías en las cuales los declara en el Anexo A (Formulario 1040): Gastos del empleado no reembolsados (línea 21). File taxes online free 2012 Costos de la preparación de la declaración de impuestos (línea 22). File taxes online free 2012 Otros gastos (línea 23). File taxes online free 2012 Gastos del Empleado no Reembolsados (Línea 21) Generalmente, uno puede deducir en la línea 21 del Anexo A (Formulario 1040) los gastos del empleado no reembolsados que: Pague o en los que incurra durante el año tributario, Sean necesarios para llevar a cabo su oficio o negocio como empleado y Sean ordinarios y necesarios. File taxes online free 2012 Un gasto es “ordinario” si es común y aceptado en su oficio, negocio o profesión. File taxes online free 2012 Un gasto es necesario si es adecuado y útil para su negocio. File taxes online free 2012 Un gasto no tiene que ser obligatorio para considerarse necesario. File taxes online free 2012 A continuación se indican algunos ejemplos de gastos del empleado no reembolsados. File taxes online free 2012 Después de la lista encontrará otros ejemplos de gastos del empleado no reembolsados. File taxes online free 2012 Deudas incobrables incurridas por un empleado en la ejecución de su trabajo. File taxes online free 2012 Educación relacionada con el trabajo. File taxes online free 2012 (Vea el capítulo 27). File taxes online free 2012 Honorarios legales relacionados con su trabajo. File taxes online free 2012 Licencias y tarifas reglamentarias. File taxes online free 2012 Primas de seguro contra negligencia profesional. File taxes online free 2012 Exámenes médicos requeridos por un empleador. File taxes online free 2012 Impuestos sobre una profesión u ocupación. File taxes online free 2012 Pasaporte para un viaje de negocios. File taxes online free 2012 Suscripciones a revistas profesionales y de industria relacionadas con su trabajo. File taxes online free 2012 Viajes, transporte, entretenimiento y regalos relacionados con su trabajo. File taxes online free 2012 (Vea el capítulo 26). File taxes online free 2012 Seguro de Responsabilidad Comercial Puede deducir las primas de seguro que pagó para protegerse contra responsabilidad personal por actos ilícitos en el trabajo. File taxes online free 2012 Daños por Incumplimiento de Contrato de Empleo Si deja de cumplir con un contrato de empleo, puede deducir los daños que pague a su antiguo empleador que sean atribuibles a la paga que había recibido de ese empleador. File taxes online free 2012 Depreciación de Computadoras Puede declarar una deducción por depreciación de una computadora que usted usa en el trabajo como empleado si su uso: Es para conveniencia de su empleador y Se requiere como una condición de su empleo. File taxes online free 2012 Para obtener información acerca de las reglas y excepciones a las reglas que afectan las deducciones permitidas por una computadora en su casa, vea la Publicación 529, en inglés. File taxes online free 2012 Cuotas a Cámaras de Comercio y Asociaciones Profesionales Es posible que pueda deducir cuotas pagadas a organizaciones profesionales (como asociaciones de abogados y asociaciones médicas) y a cámaras de comercio y organizaciones parecidas, si la afiliación le ayuda a realizar los deberes de su trabajo. File taxes online free 2012 Estas organizaciones incluyen: Juntas comerciales, Asociaciones comerciales, Organizaciones cívicas o de servicios públicos, Juntas de bienes raíces y Asociaciones profesionales. File taxes online free 2012 Actividades políticas y de cabildeo. File taxes online free 2012   Quizás no pueda deducir la parte de sus cuotas destinada a ciertas actividades políticas y de cabildeo. File taxes online free 2012 Vea Cuotas usadas para cabildeo bajo Gastos no Deducibles, más adelante. File taxes online free 2012 Gastos del Educador Si en el año 2013 usted era un educador que reunía los requisitos, usted puede deducir hasta $250 de gastos calificados que usted pagó en el año 2013 como ajuste a los ingresos brutos, en la línea 23 del Formulario 1040, en vez de una deducción detallada miscelánea. File taxes online free 2012 Si presenta el Formluario 1040A, usted podría deducir estos gastos en la línea 16. File taxes online free 2012 Si usted y su cónyuge están presentando una declaración conjunta y ambos fueron educadores calificados, la deducción máxima es $500. File taxes online free 2012 No obstante, ninguno puede deducir más de $250 como gastos calificados. File taxes online free 2012 Oficina en el Domicilio Si de manera habitual, usted usa una parte de su domicilio exclusivamente para propósitos comerciales, tal vez pueda deducir una parte de los gastos de operación y depreciación de su domicilio. File taxes online free 2012 Puede reclamar esta deducción por el uso comercial de una parte de su domicilio sólo si utiliza esa parte habitual y exclusivamente: Como el lugar principal de negocios para algún oficio o negocio, Como lugar para reunirse o recibir a sus pacientes o clientes en el transcurso normal de su oficio o negocio o En el caso de un edificio separado no conectado a su domicilio, si lo usa para fines de su oficio o negocio. File taxes online free 2012 Dicho uso comercial, habitual y exclusivo tiene que ser para conveniencia de su empleador y no sólo adecuado y útil para su propio trabajo. File taxes online free 2012 Vea la Publicación 587, en inglés, para obtener información más detallada y una hoja de trabajo. File taxes online free 2012 Gastos Relacionados con la Búsqueda de Empleo Puede deducir determinados gastos que tenga al buscar un nuevo trabajo en su profesión actual, incluso si no lo consigue. File taxes online free 2012 Pero no puede deducir estos gastos si: Busca trabajo en una nueva profesión, Hubo una pausa considerable entre el término de su último trabajo y la búsqueda de un trabajo nuevo o Busca trabajo por primera vez. File taxes online free 2012 Cuotas de agencias de colocación y empleo. File taxes online free 2012   Puede deducir cuotas que pague a agencias de colocación y empleo que usa como parte de su búsqueda de trabajo en su profesión actual. File taxes online free 2012 Si el empleador le devuelve dinero. File taxes online free 2012   Si, en un año posterior, su empleador le devuelve el dinero de las cuotas de agencias de empleo, usted tiene que incluir la cantidad que reciba en sus ingresos brutos hasta que llegue al total del beneficio tributario que recibió en el año anterior. File taxes online free 2012 (Vea Recuperaciones de Fondos en el capítulo 12). File taxes online free 2012 Si el empleador le paga a la agencia de empleo. File taxes online free 2012   Si su empleador paga las cuotas directamente a la agencia de empleo y usted no es responsable de pagarlas, no puede incluirlas en sus ingresos brutos. File taxes online free 2012 Currículum vitae. File taxes online free 2012   Puede deducir lo que gaste para preparar o enviar por correo copias de un currículum vitae a posibles empleadores siempre que busca un trabajo nuevo en su profesión actual. File taxes online free 2012 Gastos de viaje y transporte. File taxes online free 2012   Si viaja a algún lugar y durante su estadía busca un trabajo nuevo en su profesión actual, tal vez pueda deducir los gastos de viaje de ida y vuelta al lugar. File taxes online free 2012 Puede deducir los gastos de viaje si el viaje se realizó principalmente para buscar un trabajo nuevo. File taxes online free 2012 Es importante saber qué parte del tiempo dedique a actividades personales y qué parte del tiempo dedique a buscar trabajo para determinar si el viaje se hizo principalmente por motivos personales o para buscar un trabajo nuevo. File taxes online free 2012   Incluso si no puede deducir los gastos de viaje de ida y vuelta al lugar, puede deducir los gastos de buscar trabajo nuevo en su profesión actual que incurra mientras se encuentra en dicho lugar. File taxes online free 2012   Puede optar por utilizar la tarifa estándar por milla para calcular los gastos de automóvil. File taxes online free 2012 La tarifa correspondiente al año 2013 para uso comercial de un vehículo es 56½ centavos por milla. File taxes online free 2012 Vea el capítulo 26 para más información. File taxes online free 2012 Licencias y Tarifas Reglamentarias Puede deducir la cantidad que pague cada año a gobiernos estatales o locales por licencias y tarifas reglamentarias para su oficio, negocio o profesión. File taxes online free 2012 Impuestos Incidentales al Trabajo Puede deducir un impuesto incidental al trabajo que una localidad le cobre a una tarifa fija por el privilegio de trabajar o realizar un negocio dentro de dicha localidad. File taxes online free 2012 Si usted es empleado, puede reclamar impuestos incidentales al trabajo sólo como deducción miscelánea sujeta al límite del 2%; no puede reclamarlos como una deducción en otro lugar de su declaración. File taxes online free 2012 Reintegro de un Pago de Asistencia Un “pago de asistencia” es aquel pago que se recibe de acuerdo con un plan del empleador para ayudar a los empleados que pierden su empleo debido a la falta de trabajo. File taxes online free 2012 Si usted reintegra un pago de asistencia de suma global que recibió y había incluido en sus ingresos en un año anterior, puede deducir dicho reintegro. File taxes online free 2012 Gastos de Investigación de un Profesor Universitario Si es profesor universitario, puede deducir los gastos de investigación, incluidos gastos de viaje y gastos en los que incurra por enseñar, dar conferencias o escribir y publicar temas relacionados directamente con su labor de enseñanza. File taxes online free 2012 Tiene que haber comenzado la investigación como parte de los deberes de enseñanza que se esperan de un profesor y sin expectativas lucrativas además del sueldo. File taxes online free 2012 No obstante, no puede deducir los costos de viajes como una forma de educación. File taxes online free 2012 Herramientas Utilizadas en su Trabajo Por lo general, puede deducir los gastos por herramientas que usa en su trabajo si éstas se desgastan y se deshace de ellas dentro de 1 año después de la fecha de compra. File taxes online free 2012 Puede depreciar el costo de las herramientas cuya vida sea mayor del año tributario. File taxes online free 2012 Para obtener más información acerca de la depreciación, vea la Publicación 946, en inglés. File taxes online free 2012 Cuotas y Gastos de Afiliación a un Sindicato Puede deducir cuotas y tarifas iniciales que pague para afiliarse a un sindicato. File taxes online free 2012 También puede deducir contribuciones destinadas a los beneficios para miembros del sindicato desempleados. File taxes online free 2012 No obstante, no puede deducir la parte de las contribuciones o aportaciones destinadas a los fondos para el pago de beneficios por enfermedad, accidente o fallecimiento. File taxes online free 2012 Asimismo, no puede deducir aportaciones a un fondo de pensiones, incluso si el sindicato le exige que realice las aportaciones. File taxes online free 2012 Tal vez no pueda deducir las cantidades que pague al sindicato si éstas están relacionadas con determinadas actividades políticas o de cabildeo. File taxes online free 2012 Vea Gastos de Cabildeo bajo Gastos no Deducibles, más adelante. File taxes online free 2012 Ropa de Trabajo y Uniformes Puede deducir el costo y mantenimiento de la ropa de trabajo si se cumplen los dos requisitos siguientes: Está obligado a usarlas como condición de empleo. File taxes online free 2012 La ropa no es adecuada para uso cotidiano. File taxes online free 2012 No es suficiente usar ropa distintiva. File taxes online free 2012 Su empleador tiene que requerir específicamente esa ropa. File taxes online free 2012 Tampoco es suficiente que, de hecho, no use su ropa de trabajo en otro lugar. File taxes online free 2012 La ropa no puede servir para reemplazar su ropa habitual. File taxes online free 2012 Algunos ejemplos de trabajadores que tal vez puedan deducir el costo y mantenimiento de la ropa de trabajo son: personas que realicen entregas, bomberos, proveedores de servicios de la salud, agentes encargados de mantener el orden público, carteros, atletas profesionales y trabajadores del transporte (aéreo, ferroviario, terrestre, etc. File taxes online free 2012 ). File taxes online free 2012 Los músicos y artistas pueden deducir el costo de la ropa y los accesorios de teatro si no son adecuados para su uso cotidiano. File taxes online free 2012 Sin embargo, la ropa de trabajo que conste de un gorro blanco, camisa blanca o chaqueta blanca, overol (de pintor) blanco y zapatos de trabajo estándar, como la que debe usar un pintor en su trabajo por exigencia de su sindicato, no es distintiva en cuanto a carácter ni a la naturaleza del uniforme. File taxes online free 2012 Igualmente, los costos de compra y mantenimiento de ropa de trabajo azul usada por un soldador a solicitud de un capataz no son deducibles. File taxes online free 2012 Ropa de protección. File taxes online free 2012   Puede deducir el costo de la ropa de protección obligatoria en su trabajo, como zapatos o botas de seguridad, anteojos de seguridad, cascos y guantes de trabajo. File taxes online free 2012   Algunos ejemplos de trabajadores a los que quizás se les exija usar artículos de seguridad son: carpinteros, trabajadores del cemento, trabajadores de productos químicos, electricistas, tripulación de barcos de pesca, maquinistas, trabajadores de campos petrolíferos, fontaneros, técnicos en tuberías y conductores de camiones. File taxes online free 2012 Uniformes militares. File taxes online free 2012   Generalmente, no puede deducir el costo de uniformes si está en servicio activo a tiempo completo en las Fuerzas Armadas. File taxes online free 2012 Sin embargo, si es miembro en reserva de las Fuerzas Armadas, puede deducir el costo no reembolsado de su uniforme si los reglamentos militares exigen que su uso se limite a cuando esté en servicio como miembro en reserva. File taxes online free 2012 Al calcular la deducción, tiene que deducir del costo la asignación no gravable que reciba por estos gastos. File taxes online free 2012   Si las reglas militares locales no le permiten que use uniformes de faena cuando no esté de servicio, puede deducir la cantidad por la cual el costo de compra y mantenimiento de estos uniformes sea superior a la asignación por uniforme que reciba. File taxes online free 2012   Puede deducir el costo de sus uniformes si es miembro del personal o profesorado civil de una escuela militar. File taxes online free 2012 Costos de la Preparación de la Declaración de Impuestos (Línea 22) Generalmente, puede deducir los costos de la preparación de la declaración de impuestos en el año en el que los paga. File taxes online free 2012 De este modo, en la declaración de impuestos de 2013, puede deducir los costos pagados en el año 2013 por la preparación de la declaración del año 2012. File taxes online free 2012 Estos costos incluyen el costo de los programas de software de preparación de impuestos y publicaciones tributarias. File taxes online free 2012 También incluyen todo costo que haya pagado por la presentación electrónica de su declaración. File taxes online free 2012 Otros Gastos (Línea 23) Puede deducir otros gastos determinados como deducciones detalladas misceláneas sujetas al límite del 2%. File taxes online free 2012 En la línea 23 del Anexo A (Formulario 1040), puede deducir gastos que paga para: Generar o cobrar ingresos que se tienen que incluir en sus ingresos brutos, Administrar, conservar o mantener en buen estado propiedad cuya finalidad es generar un ingreso de estas características o Determinar, impugnar, pagar o solicitar un reembolso de algún impuesto. File taxes online free 2012 Puede deducir gastos que pague para los fines indicados en las secciones (1) y (2) anteriores sólo si están razonable y estrechamente relacionados con estos fines. File taxes online free 2012 Algunos de estos gastos se explican más adelante. File taxes online free 2012 Si los gastos que pague generan ingresos que sólo sean parcialmente tributables, vea Gastos de Ingresos Exentos de Impuestos más adelante, bajo Gastos no Deducibles. File taxes online free 2012 Cargos de Tasación Puede deducir cargos de tasación si los paga para calcular una pérdida por hecho fortuito o el valor justo de mercado de una propiedad donada. File taxes online free 2012 Pérdidas por Hecho Fortuito y Robo Puede deducir una pérdida por hecho fortuito o robo como una deducción detallada miscelánea sujeta al límite del 2% si utilizaba la propiedad dañada o robada para realizar servicios como empleado. File taxes online free 2012 Primero declare la pérdida en la Sección B del Formulario 4684, Casualties and Thefts (Hechos fortuitos y robos), en inglés. File taxes online free 2012 Es posible que también tenga que incluir la pérdida en el Formulario 4797, Sales of Business Property (Ventas de propiedades de negocios), también en inglés, si es que está obligado por otras razones a presentar ese formulario. File taxes online free 2012 Para calcular su deducción, sume todas las pérdidas por hecho fortuito o robo de este tipo de propiedad que se incluyan en las líneas 32 y 38b del Formulario 4684, o la línea 18a del Formulario 4797, ambos en inglés. File taxes online free 2012 Para información sobre otras pérdidas por hecho fortuito o robo, vea el capítulo 25. File taxes online free 2012 Apoyo Administrativo y Alquiler de Oficina Puede deducir gastos de oficina, (por ejemplo apoyo administrativo y alquiler), que usted incurre con respecto a sus inversiones y al cobro de los ingresos tributables generados por las mismas. File taxes online free 2012 Cargos de Tramitación por el Uso de una Tarjeta de Crédito o Débito Puede deducir el cargo administrativo que le cobra el tramitador de la tarjeta de crédito por efectuar un pago del impuesto sobre los ingresos (inclusive pagos del impuesto estimado) con tarjeta de crédito o débito. File taxes online free 2012 Dichos cargos son deducibles en el año en que se paguen. File taxes online free 2012 Depreciación de Computadora de Uso Doméstico Puede deducir la depreciación de su computadora de uso doméstico si la utiliza para generar ingresos (por ejemplo, para administrar sus inversiones que generen ingresos tributables). File taxes online free 2012 Por lo general, tiene que depreciar la computadora según el método uniforme durante el período de recuperación del Sistema Alternativo de Depreciación (ADS, por sus siglas en inglés). File taxes online free 2012 Si trabaja como empleado y también utiliza la computadora en ese trabajo, vea la Publicación 946, en inglés. File taxes online free 2012 Deducciones que le Sobran de un Caudal Hereditario Si las deducciones totales de un caudal hereditario en su año tributario anterior son superiores a su ingreso bruto de ese año, los beneficiarios que heredan la propiedad pueden deducir la cantidad que le sobró en exceso. File taxes online free 2012 No incluya las deducciones por la exención personal del caudal hereditario y las donaciones con fines benéficos al calcular las deducciones totales del caudal hereditario. File taxes online free 2012 Los beneficiarios pueden reclamar la deducción sólo para el año tributario en el que, o con el que, termina el caudal hereditario, sea el año final un año normal o un año tributario corto. File taxes online free 2012 Para obtener más información, vea Termination of Estate (Terminación de un caudal hereditario) en la Publicación 559, Survivors, Executors, and Administrators (Sobrevivientes, albaceas y administradores), en inglés. File taxes online free 2012 Cargos del Cobro de Intereses y Dividendos Puede deducir cargos que paga a un agente de bolsa, banco, fideicomisario o agente parecido por el cobro de los intereses de los bonos o dividendos de acciones tributables. File taxes online free 2012 Sin embargo, no puede deducir un cargo que pague a un agente de bolsa para comprar bienes de inversión, como acciones o bonos. File taxes online free 2012 Tiene que agregar el cargo al costo de los bienes. File taxes online free 2012 No puede deducir el cargo que pague a un agente de bolsa para vender valores. File taxes online free 2012 Puede usar el cargo sólo para calcular las pérdidas o ganancias de la venta. File taxes online free 2012 Vea las Instrucciones del Formulario 8949, para obtener información sobre cómo declarar el cargo. File taxes online free 2012 Gastos Relacionados con un Pasatiempo Por lo general, puede deducir gastos relacionados con un pasatiempo, pero sólo hasta la cantidad del ingreso generado por el mismo. File taxes online free 2012 Un pasatiempo no es un negocio porque no se realiza para obtener un beneficio económico. File taxes online free 2012 Consulte Actividad sin fines de lucro en el capítulo 12 bajo Otros Ingresos. File taxes online free 2012 Deducciones Indirectas de Entidades que Traspasan los Atributos Tributarios Las entidades que traspasan los atributos tributarios incluyen sociedades colectivas, sociedades anónimas de tipo S y fondos mutuos que no se ofrecen al público. File taxes online free 2012 Las deducciones de dichas entidades se traspasan a los socios o accionistas. File taxes online free 2012 Los socios o accionistas pueden deducir su parte de las deducciones traspasadas para gastos de inversión como deducciones detalladas misceláneas sujetas al límite del 2%. File taxes online free 2012 Ejemplo. File taxes online free 2012 Usted es miembro de un club de inversiones formado exclusivamente para invertir en valores. File taxes online free 2012 El club se considera una sociedad colectiva. File taxes online free 2012 Los ingresos de la sociedad colectiva provienen exclusivamente de dividendos, intereses y ganancias tributables procedentes de la venta de valores. File taxes online free 2012 En este caso, usted puede deducir su parte de los gastos de operación de la sociedad colectiva como deducciones detalladas misceláneas sujetas al límite del 2%. File taxes online free 2012 No obstante, si el club de inversiones tiene inversiones que generan ingresos no tributables también, no puede deducir su parte de los gastos que generan ingresos no tributables. File taxes online free 2012 Fondos mutuos de oferta pública. File taxes online free 2012   Los fondos mutuos de oferta pública no traspasan deducciones por gastos de inversión a los accionistas. File taxes online free 2012 Un fondo mutuo es “de oferta pública” si: Se comercializa continuamente en virtud de una oferta pública, Se cotiza habitualmente en un mercado bursátil de valores establecido o Están bajo la propiedad de al menos 500 personas en todo momento durante el año tributario. File taxes online free 2012   El fondo mutuo de oferta pública le enviará un Formulario 1099-DIV, Dividends and Distributions (Dividendos y distribuciones), en inglés, o un formulario sustitutivo, que indique la cantidad neta del ingreso de dividendos (dividendos brutos menos gastos de inversión). File taxes online free 2012 Esta cifra neta es la cantidad que declara como ingresos. File taxes online free 2012 Usted no puede también deducir los gastos de inversión incurridos por fondos mutuos de oferta pública porque ya se incluyen como parte de la cantidad neta del ingreso de dividendos. File taxes online free 2012 Declaraciones informativas. File taxes online free 2012   Las entidades que traspasan los atributos tributarios deben enviarle declaraciones informativas. File taxes online free 2012 Sociedades colectivas y de tipo S. File taxes online free 2012   Estas entidades generan el Anexo K-1, el cual indica los conceptos y las cantidades que tiene que declarar y también identifica los anexos y las líneas de la declaración de impuestos que se deben usar. File taxes online free 2012 Fondos mutuos que no son de oferta pública. File taxes online free 2012   Estos fondos le enviarán un Formulario 1099-DIV, Dividends and Distributions (Dividendos y distribuciones), o un formulario sustitutivo, el cual indicará su parte de los ingresos brutos y los gastos de inversión. File taxes online free 2012 Puede declarar los gastos sólo como una deducción detallada miscelánea sujeta al límite del 2%. File taxes online free 2012 Cargos y Gastos Relacionados con la Inversión Puede deducir cargos relacionados con la inversión, custodia, administración de fideicomiso y otros gastos que pague por la administración de inversiones que generen ingresos tributables. File taxes online free 2012 Gastos Legales Por lo general, puede deducir gastos legales en los que incurra al intentar generar o cobrar ingresos tributables o que pague en conexión con la determinación, cobro o reembolso de un impuesto. File taxes online free 2012 También puede deducir gastos legales que: Estén relacionados con la realización o conservación de su trabajo, como los que pague para defenderse contra acusaciones penales que se levanten por las acciones de su oficio o negocio, Sean para asesoría tributaria relacionada con un divorcio, si la factura indica cuánto corresponde a la asesoría tributaria y se determina de una forma razonable o Sean para cobrar una pensión tributable para el cónyuge divorciado. File taxes online free 2012 Puede deducir los gastos que incurrió para resolver problemas tributarios relacionados con las pérdidas o ganancias de un negocio (Anexo C o C-EZ), alquileres o regalías (Anexo E) o gastos e ingresos agrícolas (Anexo F) en el anexo apropiado, todos en inglés. File taxes online free 2012 Debe deducir los gastos que incurrió para resolver problemas tributarios no comerciales en el Anexo A (Formulario 1040). File taxes online free 2012 Vea Costos de la Preparación de la Declaración de Impuestos , anteriormente. File taxes online free 2012 Pérdidas de Depósitos Para obtener información acerca de si puede deducir la pérdida de un depósito que usted hizo en una institución financiera que reúna los requisitos y cómo declarar la deducción si tiene derecho a ella, vea Pérdidas de Depósitos en el capítulo 25. File taxes online free 2012 Reintegros de Ingresos Si tuvo que reintegrar una cantidad que incluyó como ingresos en un año anterior, es posible que pueda deducir dicha cantidad reintegrada. File taxes online free 2012 Si la cantidad que tuvo que reintegrar era ingreso ordinario de $3,000 o menos, la deducción está sujeta al límite del 2%. File taxes online free 2012 Si fue más de $3,000, vea Reintegros por la Reclamación de un Derecho bajo Deducciones no Sujetas al Límite del 2%, más adelante. File taxes online free 2012 Reintegros de Beneficios del Seguro Social Para obtener información acerca de cómo deducir los reintegros de ciertos beneficios del Seguro Social, vea Reintegros Superiores a los Beneficios Brutos en el capítulo 11. File taxes online free 2012 Alquiler de Caja de Seguridad Puede deducir el alquiler de una caja de seguridad si la utiliza para almacenar bonos y acciones que generen ingresos tributables o documentos y papeles relacionados con inversiones. File taxes online free 2012 No puede deducir el alquiler si sólo utiliza la caja para guardar joyas, otras pertenencias personales o valores exentos de impuestos. File taxes online free 2012 Cargos Administrativos de los Planes de Reinversión de Dividendos Puede deducir los cargos administrativos que pague como abonado a un plan de reinversión de dividendos. File taxes online free 2012 Estos cargos administrativos incluyen pagos por: Poseer acciones adquiridas mediante un plan, Cobrar y reinvertir dividendos en efectivo, y Mantener documentación personal y proporcionar estados de cuenta detallados. File taxes online free 2012 Honorarios por Administración de un Fideicomiso de Arreglos IRA Los honorarios de administración de un fideicomiso que se facturen por separado y que usted pague en relación con un arreglo de ahorros para la jubilación (IRA, por sus siglas en inglés) son deducibles (si son ordinarios y necesarios) como deducción detallada miscelánea sujeta al límite del 2%. File taxes online free 2012 Para obtener más información acerca de los arreglos IRA, vea el capítulo 17. File taxes online free 2012 Deducciones no Sujetas al Límite del 2% Puede deducir los artículos indicados a continuación como deducciones detalladas misceláneas. File taxes online free 2012 No están sujetas al límite del 2%. File taxes online free 2012 Declare estos artículos en la línea 28 del Anexo A del Formulario 1040. File taxes online free 2012 Lista de Deducciones Se explica cada uno de los siguientes artículos en detalle después de la lista (excepto cuando se indica al contrario). File taxes online free 2012 Prima amortizable de bonos tributables. File taxes online free 2012 Pérdidas por hecho fortuito y robo de una propiedad que genera ingresos. File taxes online free 2012 Impuesto federal sobre la herencia atribuible a los ingresos de un difunto. File taxes online free 2012 Pérdidas de apuestas y juegos de azar hasta la cantidad de sus ganancias del juego. File taxes online free 2012 Gastos del trabajo relacionados con los impedimentos de personas con incapacidades. File taxes online free 2012 Pérdida por otras actividades anotadas en el recuadro 2 del Anexo K-1 del Formulario 1065-B. File taxes online free 2012 Pérdidas por estafas de inversiones engañosas tipo Ponzi. File taxes online free 2012 Vea, Pérdidas proveneintes de estafas de inversiones del tipo Ponzi (Ponzi schemes) , en el capítulo 25. File taxes online free 2012 Reintegros de más de $3,000 por la reclamación de un derecho. File taxes online free 2012 Inversión no recuperada en una anualidad. File taxes online free 2012 Prima Amortizable de Bonos Tributables En general, si la cantidad que paga por un bono es superior a la cantidad de capital estipulado, el excedente corresponde a la prima de los bonos. File taxes online free 2012 Puede optar por amortizar la prima de bonos tributables. File taxes online free 2012 Por lo general, la amortización de la prima compensa los ingresos de intereses sobre el bono en lugar de ser una deducción diferente. File taxes online free 2012 Parte de la prima de algunos bonos puede ser una deducción miscelánea no sujeta al límite del 2%. File taxes online free 2012 Para obtener más información, vea Amortizable Premium on Taxable Bonds (Prima amortizable de bonos tributables) en la Publicación 529 y Bond Premium Amortization (Amortización de prima de bono) en el capítulo 3 de la Publicación 550, Investment Income and Expenses (Gastos e ingresos de inversión), ambas en inglés. File taxes online free 2012 Pérdidas por Hecho Fortuito y Robo de Propiedad que Genera Ingresos Puede deducir una pérdida por hecho fortuito o robo como deducción detallada miscelánea no sujeta al límite del 2% si la propiedad dañada o robada era una propiedad que generaba ingresos (propiedad que se tiene con fines de inversión, tal como acciones, pagarés, bonos, oro, plata, terrenos sin construir y obras de arte). File taxes online free 2012 Primero, declare la pérdida en la Sección B del Formulario 4684. File taxes online free 2012 Asimismo, es posible que tenga que incluir la pérdida en el Formulario 4797, Sales of Business Property (Ventas de bienes comerciales), en inglés, si por algún otro motivo está obligado a presentar ese formulario. File taxes online free 2012 Para calcular su deducción, sume todas las pérdidas por hecho fortuito o robo de este tipo de propiedad que se incluyan en las líneas 32 y 38b del Formulario 4684, o la línea 18a del Formulario 4797. File taxes online free 2012 Para obtener más información acerca de las pérdidas por hecho fortuito y robo, consulte el capítulo 25. File taxes online free 2012 Impuesto Federal sobre la Herencia Atribuible a los Ingresos de un Difunto Puede deducir el impuesto federal sobre la herencia atribuible a los ingresos de un difunto que usted, como beneficiario, incluye en sus ingresos brutos. File taxes online free 2012 Los ingresos de un difunto son ingresos brutos que habría recibido éste si no hubiese fallecido y que no se podían incluir debidamente en la última declaración de impuestos del difunto. File taxes online free 2012 Vea la Publicación 559, en inglés, para obtener más información. File taxes online free 2012 Pérdidas de Apuestas y Juegos de Azar hasta la Cantidad de sus Ganancias de Juego Tiene que declarar la cantidad total de sus ganancias de apuestas y juegos de azar que tuvo en el año en la línea 21 del Formulario 1040. File taxes online free 2012 Debe deducir sus pérdidas de juego que tuvo en el año en la línea 28 del Anexo A del Formulario 1040. File taxes online free 2012 No puede deducir las pérdidas de apuestas y juegos de azar que sean superiores a las ganancias. File taxes online free 2012 No puede reducir las ganancias de apuestas y juegos de azar por las pérdidas de juego y declarar la diferencia. File taxes online free 2012 Tiene que declarar la cantidad total de las ganancias como ingresos, y las pérdidas (hasta la cantidad de su ganancias), como deducción detallada. File taxes online free 2012 Por consiguiente, su documentación debe mostrar las ganancias por separado de las pérdidas. File taxes online free 2012 Diario de ganancias y pérdidas. File taxes online free 2012 Tiene que mantener un diario exacto o registro parecido de sus ganancias y pérdidas provenientes de apuestas y juegos de azar. File taxes online free 2012 Su diario debe contener, como mínimo, la siguiente información: La fecha y el tipo de apuesta específica o actividad de apuestas. File taxes online free 2012 El nombre y la dirección o ubicación del establecimiento de apuestas. File taxes online free 2012 Los nombres de otras personas que lo acompañan en el establecimiento de apuestas. File taxes online free 2012 La (o las) cantidad(es) que ganó o perdió. File taxes online free 2012 Vea la Publicación 529, en inglés, para información adicional. File taxes online free 2012 Gastos de Trabajo Relacionados con un Impedimento Si tiene una incapacidad física o mental que limite su capacidad para trabajar o limite sustancialmente una o más de las actividades principales de la vida (como realizar tareas manuales, caminar, hablar, respirar, aprender y trabajar), puede deducir sus gastos de trabajo relacionados con dicho impedimento. File taxes online free 2012 Los gastos de trabajo relacionados con un impedimento son gastos ordinarios y necesarios del negocio incurridos por servicios de un asistente en su lugar de trabajo y por otros gastos relacionados con su lugar de trabajo que sean necesarios para que pueda trabajar. File taxes online free 2012 Personas que trabajan por cuenta propia. File taxes online free 2012   Si trabaja por cuenta propia, anote los gastos de trabajo relacionados con su incapacidad en el formulario correspondiente (Anexo C, C-EZ, E o F) que utilice para declarar los ingresos y gastos de negocio. File taxes online free 2012 Pérdida por Otras Actividades Anotadas en el Recuadro 2 del Anexo K-1 del Formulario 1065-B Si la cantidad declarada en el recuadro 2 del Anexo K-1 del Formulario 1065-B es una pérdida, declárela en la línea 28 del Anexo A del Formulario 1040. File taxes online free 2012 No está sujeto a las limitaciones de actividades pasivas. File taxes online free 2012 Reintegros por la Reclamación de un Derecho Si tuvo que reintegrar más de $3,000 que incluyó en los ingresos de un año anterior porque en ese momento pensaba que tenía un derecho no restringido a dichos ingresos, tal vez pueda deducir la cantidad que pagó o solicitar que se la acrediten en sus impuestos. File taxes online free 2012 Vea Reintegros en el capítulo 12, para más información. File taxes online free 2012 Inversión no Recuperada en una Anualidad Un jubilado que haya contribuido al costo de una anualidad puede excluir de sus ingresos parte de cada pago que reciba, por ser rendimiento exento de impuestos de la inversión del jubilado. File taxes online free 2012 Si el jubilado muere antes de recuperar toda la inversión libre de impuestos, se podría deducir toda inversión no recuperada en la declaración final de impuestos del jubilado. File taxes online free 2012 Vea el capítulo 10 para obtener más información acerca del trato tributario de las pensiones y anualidades. File taxes online free 2012 Gastos no Deducibles A continuación se enumeran algunos ejemplos de gastos no deducibles. File taxes online free 2012 Luego, se explican en mayor detalle los gastos no deducibles adicionales. File taxes online free 2012 Lista de Gastos no Deducibles Comisiones de agentes bursátiles que usted pagó con respecto a su arreglo IRA u otra propiedad de inversión. File taxes online free 2012 Gastos de entierro o funeral, incluido el costo de la tumba. File taxes online free 2012 Gastos de capital. File taxes online free 2012 Cargos y licencias, como licencias de automóvil, de matrimonio y placas de identificación. File taxes online free 2012 Pérdidas relacionadas con pasatiempos; no obstante, vea Gastos Relacionados con un Pasatiempo , anteriormente. File taxes online free 2012 Reparaciones, seguro y alquiler de la vivienda. File taxes online free 2012 Sobornos y comisiones clandestinas. File taxes online free 2012 Vea Bribes and kickbacks (Sobornos y comisiones clandestinas) en el capítulo 11 de la Publicación 535, en inglés. File taxes online free 2012 Pérdidas de la venta de su vivienda, mobiliario, automóvil personal, etc. File taxes online free 2012 Primas de seguro personal por incapacidad. File taxes online free 2012 Gastos personales, de vida o familiares. File taxes online free 2012 Valor de salarios no recibidos o período de vacaciones no utilizadas. File taxes online free 2012 Gastos de Adopción No puede deducir los gastos que incurre en la adopción de un niño, pero tal vez pueda tomar un crédito para esos gastos. File taxes online free 2012 Vea el capítulo 36. File taxes online free 2012 Gastos de Campaña Electoral No puede deducir gastos que un candidato para un cargo público incurre en su campaña electoral, incluso si el candidato está postulando para la reelección a dicho cargo. File taxes online free 2012 Estos incluyen cargos de calificación e inscripción para las elecciones primarias. File taxes online free 2012 Honorarios legales. File taxes online free 2012   No puede deducir honorarios legales que se pagan para defender cargos derivados de la participación en una campaña política. File taxes online free 2012 Cargos por Emisión de Cheques de Cuenta Personal Si tiene una cuenta corriente personal, no puede deducir cargos cobrados por el banco por el privilegio de emitir cheques, incluso si la cuenta devenga intereses. File taxes online free 2012 Cuotas de Clubes Por lo general, no puede deducir el costo de afiliación a un club organizado para fines comerciales, de placer, recreación u otro fin social. File taxes online free 2012 Esto incluye clubes de negocios, sociales, atléticos, de almuerzo, deportivos, de aerolíneas, hoteles, golf y de campo. File taxes online free 2012 No puede deducir cuotas pagadas a una organización si uno de los propósitos principales de ésta es: Realizar actividades sociales para los miembros o sus invitados u Ofrecer a los miembros o sus invitados acceso a establecimientos de actividades sociales. File taxes online free 2012 No se pueden deducir las cuotas pagadas a aerolíneas, hoteles o clubes de almuerzo. File taxes online free 2012 Gastos de Transporte entre su Domicilio y el Trabajo No puede deducir gastos de viaje de ida y vuelta al trabajo (el costo de su transporte entre su residencia y su lugar de trabajo principal o habitual). File taxes online free 2012 Si transporta herramientas, instrumentos u otros artículos en su automóvil de ida y vuelta a su trabajo, puede deducir sólo el costo adicional de transporte de dichos artículos, como el alquiler de un remolque para el transporte de los mismos. File taxes online free 2012 Multas o Sanciones No puede deducir multas o sanciones que pague a una oficina del gobierno por infringir una ley. File taxes online free 2012 Esto incluye cantidades pagadas para liquidar su responsabilidad real o posible de una multa o sanción (civil o penal). File taxes online free 2012 Las multas o sanciones incluyen multas de estacionamiento, sanciones tributarias y sanciones deducidas de su sueldo de maestro después de una huelga ilícita. File taxes online free 2012 Gastos de Balnearios No puede deducir gastos de un balneario (spa), aun si existe un requisito laboral para mantenerse en excelente condición física, como podría ser el caso de un oficial encargado del orden público. File taxes online free 2012 Sistema de Seguridad Residencial No puede deducir el costo de un sistema de seguridad residencial como una deducción miscelánea. File taxes online free 2012 Sin embargo, tal vez pueda reclamar una deducción por un sistema de seguridad residencial como gasto de negocios, si es que tiene una oficina en su casa. File taxes online free 2012 Vea Oficina en el Domicilio bajo Gastos del Empleado no Reembolsados, anteriormente, y Security System (Sistema de seguridad) bajo Deducting Expenses (Deducción de gastos) en la Publicación 587, en inglés. File taxes online free 2012 Seminarios Relacionados con Inversiones No puede deducir gastos por asistir a una convención, seminario o reunión parecida para fines de inversión. File taxes online free 2012 Primas de Seguro de Vida No puede deducir primas que pague por su propio seguro de vida. File taxes online free 2012 Tal vez pueda deducir como pensión para el cónyuge divorciado primas que pague por las pólizas de seguro de vida asignadas a su ex-cónyuge. File taxes online free 2012 Consulte el capítulo 18 para información sobre la pensión alimenticia. File taxes online free 2012 Gastos de Cabildeo Por lo general, no puede deducir cantidades pagadas o incurridas por concepto de cabildeo. File taxes online free 2012 Estos incluyen gastos para: Influenciar el proceso de legislación, Participar o intervenir en una campaña política a favor o en contra de un candidato a un cargo público, Intentar influenciar al público en general, o a un segmento del público, respecto a las elecciones, materias legislativas o referéndums o Comunicarse directamente con funcionarios del poder ejecutivo bajo protección en un intento de influenciar las acciones del funcionario o las opiniones del mismo. File taxes online free 2012 Los gastos de cabildeo también incluyen cantidades pagadas o gastos en los que ha incurrido para la investigación, preparación, planificación o coordinación de cualquiera de estas actividades. File taxes online free 2012 Cuotas usadas para cabildeo. File taxes online free 2012   Si una organización exenta de impuestos le notifica que esa parte de las cuotas u otras cantidades que usted paga a la organización se utilizan para pagar gastos de cabildeo no deducibles, no puede deducir esa parte de las cuotas. File taxes online free 2012 Vea Lobbying Expenses (Gastos de cabildeo) en la Publicación 529, en inglés, para obtener información sobre las excepciones. File taxes online free 2012 Dinero en Efectivo o Bienes Perdidos o Extraviados No puede deducir una pérdida basada en la simple desaparición de dinero o bienes. File taxes online free 2012 Sin embargo, una pérdida o desaparición accidental de bienes puede considerarse hecho fortuito si es causada por un acontecimiento que se pueda identificar y que sea repentino, inesperado o poco común. File taxes online free 2012 Vea el capítulo 25. File taxes online free 2012 Ejemplo. File taxes online free 2012 Se cierra una puerta de su automóvil accidentalmente en su mano y rompe el engaste de su anillo de diamante. File taxes online free 2012 El diamante se cae del anillo y nunca lo pudo encontrar. File taxes online free 2012 La pérdida del diamante es un hecho fortuito. File taxes online free 2012 Almuerzos con Compañeros de Trabajo No puede deducir los gastos de almuerzos con compañeros de trabajo, excepto si viaja lejos de casa por razones comerciales. File taxes online free 2012 Vea el capítulo 26 para obtener información acerca de los gastos deducibles mientras se encuentra lejos de su domicilio. File taxes online free 2012 Comidas Cuando Trabaja Hasta Tarde No puede deducir el costo de comidas si trabaja hasta tarde. File taxes online free 2012 Sin embargo, tal vez pueda declarar una deducción si el costo de las comidas es un gasto de entretenimiento deducible o si viaja lejos de casa. File taxes online free 2012 Vea el capítulo 26 para obtener información sobre gastos de entretenimiento deducibles y gastos durante viajes lejos de su domicilio. File taxes online free 2012 Gastos por Asuntos Legales Personales No puede deducir gastos por asuntos legales personales, como aquéllos en los que se ha incurrido en los siguientes casos: Tutoría de hijos. File taxes online free 2012 Demanda por incumplimiento de promesa de matrimonio. File taxes online free 2012 Cargos civiles o penales derivados de una relación personal. File taxes online free 2012 Daños por lesiones personales, a excepción de ciertas reclamaciones por discriminación ilegal y por denuncia de actividades ilícitas en una empresa. File taxes online free 2012 Preparación de un título (o defensa o perfeccionamiento de un título). File taxes online free 2012 Preparación de un testamento. File taxes online free 2012 Reclamaciones de propiedad o liquidación de propiedad en un divorcio. File taxes online free 2012 No puede deducir estos gastos incluso si una consecuencia del proceso legal es la pérdida de propiedad que genera ingresos. File taxes online free 2012 Donaciones Políticas No puede deducir donaciones hechas a un candidato político, un comité de campaña o un fondo para publicar boletines. File taxes online free 2012 Los avisos publicitarios en programas de convenciones y entradas a cenas o programas que benefician a un partido o candidato político no son deducibles. File taxes online free 2012 Costos de Acreditación Profesional No puede deducir costos de acreditación profesional tales como: Costos de certificado de contabilidad pagados para el derecho inicial de poder practicar la contabilidad. File taxes online free 2012 Costos del examen para el ejercicio de la abogacía y gastos afines para asegurarse el ingreso inicial al colegio de abogados. File taxes online free 2012 Costos de licencias médicas y dentales para obtener la primera licencia de ejercicio de la profesión. File taxes online free 2012 Reputación Profesional No puede deducir gastos por salir en un programa de radio o televisión para aumentar su prestigio personal o establecer su reputación profesional. File taxes online free 2012 Aportaciones a un Fondo de Ayuda Económica No puede deducir aportaciones pagadas a un plan privado que pague beneficios a los empleados cubiertos que no puedan trabajar debido a una lesión o enfermedad no relacionada con el trabajo. File taxes online free 2012 Servicio Telefónico Residencial No puede deducir un cobro (incluidos impuestos) por un servicio telefónico local básico de la línea telefónica principal de su residencia, aun cuando se utilice en una ocupación o negocio. File taxes online free 2012 Reuniones de Accionistas No puede deducir gastos de transporte ni otros que paga para asistir a reuniones de accionistas de empresas en las que tiene participación accionaria, pero no de otra índole. File taxes online free 2012 No puede deducir estos gastos aunque asista a la reunión para obtener información que podría ser útil al efectuar otras inversiones. File taxes online free 2012 Gastos de Ingresos Exentos de Impuestos No puede deducir gastos que incurre para generar ingresos exentos de impuestos. File taxes online free 2012 No puede deducir intereses de una deuda en la que haya incurrido o continúa para comprar o portar valores exentos de impuestos. File taxes online free 2012 Si usted incurre gastos para generar ingresos tributables y exentos de impuestos, pero no puede identificar los gastos que generan cada tipo de ingreso, tiene que dividir los gastos según la cantidad de cada tipo de ingreso para determinar la cantidad que puede deducir. File taxes online free 2012 Ejemplo. File taxes online free 2012 Durante el año recibió intereses tributables de $4,800 e intereses exentos de impuestos de $1,200. File taxes online free 2012 Al obtener este ingreso, tuvo un total de gastos de $500 durante el año. File taxes online free 2012 No puede identificar la cantidad de cada gasto correspondiente a cada ingreso. File taxes online free 2012 Por lo tanto, el 80% ($4,800/$6,000) del gasto corresponde a los intereses tributables y el 20% ($1,200/$6,000) corresponde a los intereses exentos de impuestos. File taxes online free 2012 Puede deducir, sujeto al límite del 2%, gastos de $400 (80% de $500). File taxes online free 2012 Gastos de Viaje para Otra Persona Por lo general, no puede deducir los gastos de viaje que pague o en los que incurra para su cónyuge, dependiente, u otra persona que lo acompañe (o su empleado) en un viaje de negocios o por motivos personales, a menos que el cónyuge, el dependiente, o la otra persona sea un empleado del contribuyente; el viaje sea para un propósito comercial de buena fe (bona fide); y tales gastos serían de otra manera deducibles por el cónyuge, dependiente u otra persona. File taxes online free 2012 Vea el capítulo 26 para más información sobre gastos de viaje deducibles. File taxes online free 2012 Aportaciones Voluntarias al Fondo de Beneficios por Desempleo No puede deducir aportaciones voluntarias al fondo de beneficios por desempleo que usted realice a un fondo sindical o a un fondo privado. File taxes online free 2012 Sin embargo, puede deducir las aportaciones como impuestos si la ley estatal le exige que las haga a un fondo de desempleo del estado que le protege de la pérdida de sueldos por desempleo causado por condiciones comerciales. File taxes online free 2012 Relojes de Pulsera No puede deducir el costo de un reloj de pulsera, incluso si existe un requisito laboral que establezca que tiene que saber la hora correcta para realizar sus funciones de manera adecuada. File taxes online free 2012 Prev  Up  Next   Home   More Online Publications