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Filing An Amendment To Taxes

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Filing An Amendment To Taxes

Filing an amendment to taxes 4. Filing an amendment to taxes   How Income of Aliens Is Taxed Table of Contents Introduction Topics - This chapter discusses: Useful Items - You may want to see: Resident Aliens Nonresident AliensTrade or Business in the United States Effectively Connected Income The 30% Tax Income From Real Property Transportation Tax Interrupted Period of Residence Expatriation TaxExpatriation Before June 4, 2004 Expatriation After June 3, 2004, and Before June 17, 2008 Expatriation After June 16, 2008 Introduction Resident and nonresident aliens are taxed in different ways. Filing an amendment to taxes Resident aliens are generally taxed in the same way as U. Filing an amendment to taxes S. Filing an amendment to taxes citizens. Filing an amendment to taxes Nonresident aliens are taxed based on the source of their income and whether or not their income is effectively connected with a U. Filing an amendment to taxes S. Filing an amendment to taxes trade or business. Filing an amendment to taxes The following discussions will help you determine if income you receive during the tax year is effectively connected with a U. Filing an amendment to taxes S. Filing an amendment to taxes trade or business and how it is taxed. Filing an amendment to taxes Topics - This chapter discusses: Income that is effectively connected with a U. Filing an amendment to taxes S. Filing an amendment to taxes trade or business. Filing an amendment to taxes Income that is not effectively connected with a U. Filing an amendment to taxes S. Filing an amendment to taxes trade or business. Filing an amendment to taxes Interrupted period of residence. Filing an amendment to taxes Expatriation tax. Filing an amendment to taxes Useful Items - You may want to see: Publication 544 Sales and Other Dispositions of Assets 1212 List of Original Issue Discount Instruments Form (and Instructions) 6251 Alternative Minimum Tax—Individuals Schedule D (Form 1040) Capital Gains and Losses See chapter 12 for information about getting these publications and forms. Filing an amendment to taxes Resident Aliens Resident aliens are generally taxed in the same way as U. Filing an amendment to taxes S. Filing an amendment to taxes citizens. Filing an amendment to taxes This means that their worldwide income is subject to U. Filing an amendment to taxes S. Filing an amendment to taxes tax and must be reported on their U. Filing an amendment to taxes S. Filing an amendment to taxes tax return. Filing an amendment to taxes Income of resident aliens is subject to the graduated tax rates that apply to U. Filing an amendment to taxes S. Filing an amendment to taxes citizens. Filing an amendment to taxes Resident aliens use the Tax Table or Tax Computation Worksheets located in the Form 1040 instructions, which apply to U. Filing an amendment to taxes S. Filing an amendment to taxes citizens. Filing an amendment to taxes Nonresident Aliens A nonresident alien's income that is subject to U. Filing an amendment to taxes S. Filing an amendment to taxes income tax must be divided into two categories: Income that is effectively connected with a trade or business in the United States, and Income that is not effectively connected with a trade or business in the United States (discussed under The 30% Tax, later). Filing an amendment to taxes The difference between these two categories is that effectively connected income, after allowable deductions, is taxed at graduated rates. Filing an amendment to taxes These are the same rates that apply to U. Filing an amendment to taxes S. Filing an amendment to taxes citizens and residents. Filing an amendment to taxes Income that is not effectively connected is taxed at a flat 30% (or lower treaty) rate. Filing an amendment to taxes If you were formerly a U. Filing an amendment to taxes S. Filing an amendment to taxes citizen or resident alien, these rules may not apply. Filing an amendment to taxes See Expatriation Tax, later, in this chapter. Filing an amendment to taxes Trade or Business in the United States Generally, you must be engaged in a trade or business during the tax year to be able to treat income received in that year as effectively connected with that trade or business. Filing an amendment to taxes Whether you are engaged in a trade or business in the United States depends on the nature of your activities. Filing an amendment to taxes The discussions that follow will help you determine whether you are engaged in a trade or business in the United States. Filing an amendment to taxes Personal Services If you perform personal services in the United States at any time during the tax year, you usually are considered engaged in a trade or business in the United States. Filing an amendment to taxes Certain compensation paid to a nonresident alien by a foreign employer is not included in gross income. Filing an amendment to taxes For more information, see Services Performed for Foreign Employer in chapter 3. Filing an amendment to taxes Other Trade or Business Activities Other examples of being engaged in a trade or business in the United States follow. Filing an amendment to taxes Students and trainees. Filing an amendment to taxes   You are considered engaged in a trade or business in the United States if you are temporarily present in the United States as a nonimmigrant under an “F,” “J,” “M,” or “Q” visa. Filing an amendment to taxes A nonresident alien temporarily present in the United States under a “J” visa includes a nonresident alien individual admitted to the United States as an exchange visitor under the Mutual Educational and Cultural Exchange Act of 1961. Filing an amendment to taxes The taxable part of any scholarship or fellowship grant that is U. Filing an amendment to taxes S. Filing an amendment to taxes source income is treated as effectively connected with a trade or business in the United States. Filing an amendment to taxes Business operations. Filing an amendment to taxes   If you own and operate a business in the United States selling services, products, or merchandise, you are, with certain exceptions, engaged in a trade or business in the United States. Filing an amendment to taxes Partnerships. Filing an amendment to taxes   If you are a member of a partnership that at any time during the tax year is engaged in a trade or business in the United States, you are considered to be engaged in a trade or business in the United States. Filing an amendment to taxes Beneficiary of an estate or trust. Filing an amendment to taxes   If you are the beneficiary of an estate or trust that is engaged in a trade or business in the United States, you are treated as being engaged in the same trade or business. Filing an amendment to taxes Trading in stocks, securities, and commodities. Filing an amendment to taxes   If your only U. Filing an amendment to taxes S. Filing an amendment to taxes business activity is trading in stocks, securities, or commodities (including hedging transactions) through a U. Filing an amendment to taxes S. Filing an amendment to taxes resident broker or other agent, you are not engaged in a trade or business in the United States. Filing an amendment to taxes   For transactions in stocks or securities, this applies to any nonresident alien, including a dealer or broker in stocks and securities. Filing an amendment to taxes   For transactions in commodities, this applies to commodities that are usually traded on an organized commodity exchange and to transactions that are usually carried out at such an exchange. Filing an amendment to taxes   This discussion does not apply if you have a U. Filing an amendment to taxes S. Filing an amendment to taxes office or other fixed place of business at any time during the tax year through which, or by the direction of which, you carry out your transactions in stocks, securities, or commodities. Filing an amendment to taxes Trading for a nonresident alien's own account. Filing an amendment to taxes   You are not engaged in a trade or business in the United States if trading for your own account in stocks, securities, or commodities is your only U. Filing an amendment to taxes S. Filing an amendment to taxes business activity. Filing an amendment to taxes This applies even if the trading takes place while you are present in the United States or is done by your employee or your broker or other agent. Filing an amendment to taxes   This does not apply to trading for your own account if you are a dealer in stocks, securities, or commodities. Filing an amendment to taxes This does not necessarily mean, however, that as a dealer you are considered to be engaged in a trade or business in the United States. Filing an amendment to taxes Determine that based on the facts and circumstances in each case or under the rules given above in Trading in stocks, securities, and commodities . Filing an amendment to taxes Effectively Connected Income If you are engaged in a U. Filing an amendment to taxes S. Filing an amendment to taxes trade or business, all income, gain, or loss for the tax year that you get from sources within the United States (other than certain investment income) is treated as effectively connected income. Filing an amendment to taxes This applies whether or not there is any connection between the income and the trade or business being carried on in the United States during the tax year. Filing an amendment to taxes Two tests, described next under Investment Income, determine whether certain items of investment income (such as interest, dividends, and royalties) are treated as effectively connected with that business. Filing an amendment to taxes In limited circumstances, some kinds of foreign source income may be treated as effectively connected with a trade or business in the United States. Filing an amendment to taxes For a discussion of these rules, see Foreign Income , later. Filing an amendment to taxes Investment Income Investment income from U. Filing an amendment to taxes S. Filing an amendment to taxes sources that may or may not be treated as effectively connected with a U. Filing an amendment to taxes S. Filing an amendment to taxes trade or business generally falls into the following three categories. Filing an amendment to taxes Fixed or determinable income (interest, dividends, rents, royalties, premiums, annuities, etc. Filing an amendment to taxes ). Filing an amendment to taxes Gains (some of which are considered capital gains) from the sale or exchange of the following types of property. Filing an amendment to taxes Timber, coal, or domestic iron ore with a retained economic interest. Filing an amendment to taxes Patents, copyrights, and similar property on which you receive contingent payments after October 4, 1966. Filing an amendment to taxes Patents transferred before October 5, 1966. Filing an amendment to taxes Original issue discount obligations. Filing an amendment to taxes Capital gains (and losses). Filing an amendment to taxes Use the two tests, described next, to determine whether an item of U. Filing an amendment to taxes S. Filing an amendment to taxes source income falling in one of the three categories above and received during the tax year is effectively connected with your U. Filing an amendment to taxes S. Filing an amendment to taxes trade or business. Filing an amendment to taxes If the tests indicate that the item of income is effectively connected, you must include it with your other effectively connected income. Filing an amendment to taxes If the item of income is not effectively connected, include it with all other income discussed under The 30% Tax later, in this chapter. Filing an amendment to taxes Asset-use test. Filing an amendment to taxes   This test usually applies to income that is not directly produced by trade or business activities. Filing an amendment to taxes Under this test, if an item of income is from assets (property) used in, or held for use in, the trade or business in the United States, it is considered effectively connected. Filing an amendment to taxes   An asset is used in, or held for use in, the trade or business in the United States if the asset is: Held for the principal purpose of promoting the conduct of a trade or business in the United States, Acquired and held in the ordinary course of the trade or business conducted in the United States (for example, an account receivable or note receivable arising from that trade or business), or Otherwise held to meet the present needs of the trade or business in the United States and not its anticipated future needs. Filing an amendment to taxes Generally, stock of a corporation is not treated as an asset used in, or held for use in, a trade or business in the United States. Filing an amendment to taxes Business-activities test. Filing an amendment to taxes   This test usually applies when income, gain, or loss comes directly from the active conduct of the trade or business. Filing an amendment to taxes The business-activities test is most important when: Dividends or interest are received by a dealer in stocks or securities, Royalties are received in the trade or business of licensing patents or similar property, or Service fees are earned by a servicing business. Filing an amendment to taxes Under this test, if the conduct of the U. Filing an amendment to taxes S. Filing an amendment to taxes trade or business was a material factor in producing the income, the income is considered effectively connected. Filing an amendment to taxes Personal Service Income You usually are engaged in a U. Filing an amendment to taxes S. Filing an amendment to taxes trade or business when you perform personal services in the United States. Filing an amendment to taxes Personal service income you receive in a tax year in which you are engaged in a U. Filing an amendment to taxes S. Filing an amendment to taxes trade or business is effectively connected with a U. Filing an amendment to taxes S. Filing an amendment to taxes trade or business. Filing an amendment to taxes Income received in a year other than the year you performed the services is also effectively connected if it would have been effectively connected if received in the year you performed the services. Filing an amendment to taxes Personal service income includes wages, salaries, commissions, fees, per diem allowances, and employee allowances and bonuses. Filing an amendment to taxes The income may be paid to you in the form of cash, services, or property. Filing an amendment to taxes If you are engaged in a U. Filing an amendment to taxes S. Filing an amendment to taxes trade or business only because you perform personal services in the United States during the tax year, income and gains from assets, and gains and losses from the sale or exchange of capital assets are generally not effectively connected with your trade or business. Filing an amendment to taxes However, if there is a direct economic relationship between your holding of the asset and your trade or business of performing personal services, the income, gain, or loss is effectively connected. Filing an amendment to taxes Pensions. Filing an amendment to taxes   If you were a nonresident alien engaged in a U. Filing an amendment to taxes S. Filing an amendment to taxes trade or business after 1986 because you performed personal services in the United States, and you later receive a pension or retirement pay attributable to these services, such payments are effectively connected income in each year you receive them. Filing an amendment to taxes This is true whether or not you are engaged in a U. Filing an amendment to taxes S. Filing an amendment to taxes trade or business in the year you receive the retirement pay. Filing an amendment to taxes Transportation Income Transportation income (defined in chapter 2) is effectively connected if you meet both of the following conditions. Filing an amendment to taxes You had a fixed place of business in the United States involved in earning the income. Filing an amendment to taxes At least 90% of your U. Filing an amendment to taxes S. Filing an amendment to taxes source transportation income is attributable to regularly scheduled transportation. Filing an amendment to taxes “Fixed place of business” generally means a place, site, structure, or other similar facility through which you engage in a trade or business. Filing an amendment to taxes “Regularly scheduled transportation” means that a ship or aircraft follows a published schedule with repeated sailings or flights at regular intervals between the same points for voyages or flights that begin or end in the United States. Filing an amendment to taxes This definition applies to both scheduled and chartered air transportation. Filing an amendment to taxes If you do not meet the two conditions above, the income is not effectively connected and is taxed at a 4% rate. Filing an amendment to taxes See Transportation Tax, later, in this chapter. Filing an amendment to taxes Business Profits and Losses and Sales Transactions All profits or losses from U. Filing an amendment to taxes S. Filing an amendment to taxes sources that are from the operation of a business in the United States are effectively connected with a trade or business in the United States. Filing an amendment to taxes For example, profit from the sale in the United States of inventory property purchased either in this country or in a foreign country is effectively connected trade or business income. Filing an amendment to taxes A share of U. Filing an amendment to taxes S. Filing an amendment to taxes source profits or losses of a partnership that is engaged in a trade or business in the United States is also effectively connected with a trade or business in the United States. Filing an amendment to taxes Real Property Gain or Loss Gains and losses from the sale or exchange of U. Filing an amendment to taxes S. Filing an amendment to taxes real property interests (whether or not they are capital assets) are taxed as if you are engaged in a trade or business in the United States. Filing an amendment to taxes You must treat the gain or loss as effectively connected with that trade or business. Filing an amendment to taxes U. Filing an amendment to taxes S. Filing an amendment to taxes real property interest. Filing an amendment to taxes   This is any interest in real property located in the United States or the U. Filing an amendment to taxes S. Filing an amendment to taxes Virgin Islands or any interest (other than as a creditor) in a domestic corporation that is a U. Filing an amendment to taxes S. Filing an amendment to taxes real property holding corporation. Filing an amendment to taxes Real property includes the following. Filing an amendment to taxes Land and unsevered natural products of the land, such as growing crops and timber, and mines, wells, and other natural deposits. Filing an amendment to taxes Improvements on land, including buildings, other permanent structures, and their structural components. Filing an amendment to taxes Personal property associated with the use of real property, such as equipment used in farming, mining, forestry, or construction or property used in lodging facilities or rented office space, unless the personal property is: Disposed of more than one year before or after the disposition of the real property, or Separately sold to persons unrelated either to the seller or to the buyer of the real property. Filing an amendment to taxes U. Filing an amendment to taxes S. Filing an amendment to taxes real property holding corporation. Filing an amendment to taxes   A corporation is a U. Filing an amendment to taxes S. Filing an amendment to taxes real property holding corporation if the fair market value of the corporation's U. Filing an amendment to taxes S. Filing an amendment to taxes real property interests are at least 50% of the total fair market value of: The corporation's U. Filing an amendment to taxes S. Filing an amendment to taxes real property interests, plus The corporation's interests in real property located outside the United States, plus The corporation's other assets that are used in, or held for use in, a trade or business. Filing an amendment to taxes   Gain or loss on the sale of the stock in any domestic corporation is taxed as if you are engaged in a U. Filing an amendment to taxes S. Filing an amendment to taxes trade or business unless you establish that the corporation is not a U. Filing an amendment to taxes S. Filing an amendment to taxes real property holding corporation. Filing an amendment to taxes   A U. Filing an amendment to taxes S. Filing an amendment to taxes real property interest does not include a class of stock of a corporation that is regularly traded on an established securities market, unless you hold more than 5% of the fair market value of that class of stock. Filing an amendment to taxes An interest in a foreign corporation owning U. Filing an amendment to taxes S. Filing an amendment to taxes real property generally is not a U. Filing an amendment to taxes S. Filing an amendment to taxes real property interest unless the corporation chooses to be treated as a domestic corporation. Filing an amendment to taxes Qualified investment entities. Filing an amendment to taxes   Special rules apply to qualified investment entities (QIEs). Filing an amendment to taxes A QIE is any real estate investment trust (REIT) or any regulated investment company (RIC) that is a U. Filing an amendment to taxes S. Filing an amendment to taxes real property holding corporation. Filing an amendment to taxes    Generally, any distribution from a QIE to a shareholder that is attributable to gain from the sale or exchange of a U. Filing an amendment to taxes S. Filing an amendment to taxes real property interest is treated as a U. Filing an amendment to taxes S. Filing an amendment to taxes real property gain by the shareholder receiving the distribution. Filing an amendment to taxes A distribution by a QIE on stock regularly traded on an established securities market in the United States is not treated as gain from the sale or exchange of a U. Filing an amendment to taxes S. Filing an amendment to taxes real property interest if you did not own more than 5% of that stock at any time during the 1-year period ending on the date of the distribution. Filing an amendment to taxes A distribution that you do not treat as gain from the sale or exchange of a U. Filing an amendment to taxes S. Filing an amendment to taxes real property interest is included in your gross income as a regular dividend. Filing an amendment to taxes Note. Filing an amendment to taxes Beginning January 1, 2014 (unless extended by legislation), a RIC that is a U. Filing an amendment to taxes S. Filing an amendment to taxes real property holding corporation will only be treated as a QIE for certain distributions from the RIC that are directly or indirectly attributable to distributions received by the RIC from a REIT. Filing an amendment to taxes Domestically controlled QIE. Filing an amendment to taxes   The sale of an interest in a domestically controlled QIE is not the sale of a U. Filing an amendment to taxes S. Filing an amendment to taxes real property interest. Filing an amendment to taxes The entity is domestically controlled if at all times during the testing period less than 50% in value of its stock was held, directly or indirectly, by foreign persons. Filing an amendment to taxes The testing period is the shorter of (a) the 5-year period ending on the date of disposition, or (b) the period during which the entity was in existence. Filing an amendment to taxes Wash sale. Filing an amendment to taxes    If you dispose of an interest in a domestically controlled QIE in an applicable wash sale transaction, special rules apply. Filing an amendment to taxes An applicable wash sale transaction is one in which you: Dispose of an interest in the domestically controlled QIE during the 30-day period before the ex-dividend date of a distribution that you would (but for the disposition) have treated as gain from the sale or exchange of a U. Filing an amendment to taxes S. Filing an amendment to taxes real property interest, and Acquire, or enter into a contract or option to acquire, a substantially identical interest in that entity during the 61-day period that began on the first day of the 30-day period. Filing an amendment to taxes If this occurs, you are treated as having gain from the sale or exchange of a U. Filing an amendment to taxes S. Filing an amendment to taxes real property interest in an amount equal to the distribution made after June 15, 2006, that would have been treated as such gain. Filing an amendment to taxes This also applies to any substitute dividend payment. Filing an amendment to taxes   A transaction is not treated as an applicable wash sale transaction if: You actually receive the distribution from the domestically controlled QIE related to the interest disposed of, or acquired, in the transaction, or You dispose of any class of stock in a QIE that is regularly traded on an established securities market in the United States but only if you did not own more than 5% of that class of stock at any time during the 1-year period ending on the date of the distribution. Filing an amendment to taxes Alternative minimum tax. Filing an amendment to taxes   There may be a minimum tax on your net gain from the disposition of U. Filing an amendment to taxes S. Filing an amendment to taxes real property interests. Filing an amendment to taxes Figure the amount of this tax, if any, on Form 6251. Filing an amendment to taxes Withholding of tax. Filing an amendment to taxes   If you dispose of a U. Filing an amendment to taxes S. Filing an amendment to taxes real property interest, the buyer may have to withhold tax. Filing an amendment to taxes See the discussion of Tax Withheld on Real Property Sales in chapter 8. Filing an amendment to taxes Foreign Income You must treat three kinds of foreign source income as effectively connected with a trade or business in the United States if: You have an office or other fixed place of business in the United States to which the income can be attributed, That office or place of business is a material factor in producing the income, and The income is produced in the ordinary course of the trade or business carried on through that office or other fixed place of business. Filing an amendment to taxes An office or other fixed place of business is a material factor if it significantly contributes to, and is an essential economic element in, the earning of the income. Filing an amendment to taxes The three kinds of foreign source income are listed below. Filing an amendment to taxes Rents and royalties for the use of, or for the privilege of using, intangible personal property located outside the United States or from any interest in such property. Filing an amendment to taxes Included are rents or royalties for the use, or for the privilege of using, outside the United States, patents, copyrights, secret processes and formulas, goodwill, trademarks, trade brands, franchises, and similar properties if the rents or royalties are from the active conduct of a trade or business in the United States. Filing an amendment to taxes Dividends, interest, or amounts received for the provision of a guarantee of indebtedness issued after September 27, 2010, from the active conduct of a banking, financing, or similar business in the United States. Filing an amendment to taxes A substitute dividend or interest payment received under a securities lending transaction or a sale-repurchase transaction is treated the same as the amounts received on the transferred security. Filing an amendment to taxes Income, gain, or loss from the sale outside the United States, through the U. Filing an amendment to taxes S. Filing an amendment to taxes office or other fixed place of business, of: Stock in trade, Property that would be included in inventory if on hand at the end of the tax year, or Property held primarily for sale to customers in the ordinary course of business. Filing an amendment to taxes Item (3) will not apply if you sold the property for use, consumption, or disposition outside the United States and an office or other fixed place of business in a foreign country was a material factor in the sale. Filing an amendment to taxes Any foreign source income that is equivalent to any item of income described above is treated as effectively connected with a U. Filing an amendment to taxes S. Filing an amendment to taxes trade or business. Filing an amendment to taxes For example, foreign source interest and dividend equivalents are treated as U. Filing an amendment to taxes S. Filing an amendment to taxes effectively connected income if the income is derived by a foreign person in the active conduct of a banking, financing, or similar business within the United States. Filing an amendment to taxes Tax on Effectively Connected Income Income you receive during the tax year that is effectively connected with your trade or business in the United States is, after allowable deductions, taxed at the rates that apply to U. Filing an amendment to taxes S. Filing an amendment to taxes citizens and residents. Filing an amendment to taxes Generally, you can receive effectively connected income only if you are a nonresident alien engaged in trade or business in the United States during the tax year. Filing an amendment to taxes However, income you receive from the sale or exchange of property, the performance of services, or any other transaction in another tax year is treated as effectively connected in that year if it would have been effectively connected in the year the transaction took place or you performed the services. Filing an amendment to taxes Example. Filing an amendment to taxes Ted Richards, a nonresident alien, entered the United States in August 2012, to perform personal services in the U. Filing an amendment to taxes S. Filing an amendment to taxes office of his overseas employer. Filing an amendment to taxes He worked in the U. Filing an amendment to taxes S. Filing an amendment to taxes office until December 25, 2012, but did not leave this country until January 11, 2013. Filing an amendment to taxes On January 8, 2013, he received his final paycheck for services performed in the United States during 2012. Filing an amendment to taxes All of Ted's income during his stay here is U. Filing an amendment to taxes S. Filing an amendment to taxes source income. Filing an amendment to taxes During 2012, Ted was engaged in the trade or business of performing personal services in the United States. Filing an amendment to taxes Therefore, all amounts paid to him in 2012 for services performed in the United States during 2012 are effectively connected with that trade or business during 2012. Filing an amendment to taxes The salary payment Ted received in January 2013 is U. Filing an amendment to taxes S. Filing an amendment to taxes source income to him in 2013. Filing an amendment to taxes It is effectively connected with a trade or business in the United States because he was engaged in a trade or business in the United States during 2012 when he performed the services that earned the income. Filing an amendment to taxes Real property income. Filing an amendment to taxes   You may be able to choose to treat all income from real property as effectively connected. Filing an amendment to taxes See Income From Real Property , later, in this chapter. Filing an amendment to taxes The 30% Tax Tax at a 30% (or lower treaty) rate applies to certain items of income or gains from U. Filing an amendment to taxes S. Filing an amendment to taxes sources but only if the items are not effectively connected with your U. Filing an amendment to taxes S. Filing an amendment to taxes trade or business. Filing an amendment to taxes Fixed or Determinable Income The 30% (or lower treaty) rate applies to the gross amount of U. Filing an amendment to taxes S. Filing an amendment to taxes source fixed or determinable annual or periodic gains, profits, or income. Filing an amendment to taxes Income is fixed when it is paid in amounts known ahead of time. Filing an amendment to taxes Income is determinable whenever there is a basis for figuring the amount to be paid. Filing an amendment to taxes Income can be periodic if it is paid from time to time. Filing an amendment to taxes It does not have to be paid annually or at regular intervals. Filing an amendment to taxes Income can be determinable or periodic even if the length of time during which the payments are made is increased or decreased. Filing an amendment to taxes Items specifically included as fixed or determinable income are interest (other than original issue discount), dividends, dividend equivalent payments (defined in chapter 2), rents, premiums, annuities, salaries, wages, and other compensation. Filing an amendment to taxes A substitute dividend or interest payment received under a securities lending transaction or a sale-repurchase transaction is treated the same as the amounts received on the transferred security. Filing an amendment to taxes Other items of income, such as royalties, also may be subject to the 30% tax. Filing an amendment to taxes Some fixed or determinable income may be exempt from U. Filing an amendment to taxes S. Filing an amendment to taxes tax. Filing an amendment to taxes See chapter 3 if you are not sure whether the income is taxable. Filing an amendment to taxes Original issue discount (OID). Filing an amendment to taxes   If you sold, exchanged, or received a payment on a bond or other debt instrument that was issued at a discount after March 31, 1972, all or part of the original issue discount (OID) (other than portfolio interest) may be subject to the 30% tax. Filing an amendment to taxes The amount of OID is the difference between the stated redemption price at maturity and the issue price of the debt instrument. Filing an amendment to taxes The 30% tax applies in the following circumstances. Filing an amendment to taxes You received a payment on a debt instrument. Filing an amendment to taxes In this case, the amount of OID subject to tax is the OID that accrued while you held the debt instrument minus the OID previously taken into account. Filing an amendment to taxes But the tax on the OID cannot be more than the payment minus the tax on the interest payment on the debt instrument. Filing an amendment to taxes You sold or exchanged the debt instrument. Filing an amendment to taxes The amount of OID subject to tax is the OID that accrued while you held the debt instrument minus the amount already taxed in (1) above. Filing an amendment to taxes   Report on your return the amount of OID shown on Form 1042-S, Foreign Person's U. Filing an amendment to taxes S. Filing an amendment to taxes Source Income Subject to Withholding, if you bought the debt instrument at original issue. Filing an amendment to taxes However, you must recompute your proper share of OID shown on Form 1042-S if any of the following apply. Filing an amendment to taxes You bought the debt instrument at a premium or paid an acquisition premium. Filing an amendment to taxes The debt instrument is a stripped bond or a stripped coupon (including zero coupon instruments backed by U. Filing an amendment to taxes S. Filing an amendment to taxes Treasury securities). Filing an amendment to taxes The debt instrument is a contingent payment or inflation-indexed debt instrument. Filing an amendment to taxes For the definition of premium and acquisition premium and instructions on how to recompute OID, get Publication 1212. Filing an amendment to taxes   If you held a bond or other debt instrument that was issued at a discount before April 1, 1972, contact the IRS for further information. Filing an amendment to taxes See chapter 12. Filing an amendment to taxes Gambling Winnings In general, nonresident aliens are subject to the 30% tax on the gross proceeds from gambling won in the United States if that income is not effectively connected with a U. Filing an amendment to taxes S. Filing an amendment to taxes trade or business and is not exempted by treaty. Filing an amendment to taxes However, no tax is imposed on nonbusiness gambling income a nonresident alien wins playing blackjack, baccarat, craps, roulette, or big-6 wheel in the United States. Filing an amendment to taxes Nonresident aliens are taxed at graduated rates on net gambling income won in the United States that is effectively connected with a U. Filing an amendment to taxes S. Filing an amendment to taxes trade or business. Filing an amendment to taxes Social Security Benefits A nonresident alien must include 85% of any U. Filing an amendment to taxes S. Filing an amendment to taxes social security benefit (and the social security equivalent part of a tier 1 railroad retirement benefit) in U. Filing an amendment to taxes S. Filing an amendment to taxes source fixed or determinable annual or periodic income. Filing an amendment to taxes Social security benefits include monthly retirement, survivor, and disability benefits. Filing an amendment to taxes This income is exempt under some tax treaties. Filing an amendment to taxes See Table 1 in Publication 901, U. Filing an amendment to taxes S. Filing an amendment to taxes Tax Treaties, for a list of tax treaties that exempt U. Filing an amendment to taxes S. Filing an amendment to taxes social security benefits from U. Filing an amendment to taxes S. Filing an amendment to taxes tax. Filing an amendment to taxes Sales or Exchanges of Capital Assets These rules apply only to those capital gains and losses from sources in the United States that are not effectively connected with a trade or business in the United States. Filing an amendment to taxes They apply even if you are engaged in a trade or business in the United States. Filing an amendment to taxes These rules do not apply to the sale or exchange of a U. Filing an amendment to taxes S. Filing an amendment to taxes real property interest or to the sale of any property that is effectively connected with a trade or business in the United States. Filing an amendment to taxes See Real Property Gain or Loss , earlier, under Effectively Connected Income. Filing an amendment to taxes A capital asset is everything you own except: Inventory. Filing an amendment to taxes Business accounts or notes receivable. Filing an amendment to taxes Depreciable property used in a trade or business. Filing an amendment to taxes Real property used in a trade or business. Filing an amendment to taxes Supplies regularly used in a trade or business. Filing an amendment to taxes Certain copyrights, literary or musical or artistic compositions, letters or memoranda, or similar property. Filing an amendment to taxes Certain U. Filing an amendment to taxes S. Filing an amendment to taxes government publications. Filing an amendment to taxes Certain commodities derivative financial instruments held by a commodities derivatives dealer. Filing an amendment to taxes Hedging transactions. Filing an amendment to taxes A capital gain is a gain on the sale or exchange of a capital asset. Filing an amendment to taxes A capital loss is a loss on the sale or exchange of a capital asset. Filing an amendment to taxes If the sale is in foreign currency, for the purpose of determining gain, the cost and selling price of the property should be expressed in U. Filing an amendment to taxes S. Filing an amendment to taxes currency at the rate of exchange prevailing as of the date of the purchase and date of the sale, respectively. Filing an amendment to taxes You may want to read Publication 544. Filing an amendment to taxes However, use Publication 544 only to determine what is a sale or exchange of a capital asset, or what is treated as such. Filing an amendment to taxes Specific tax treatment that applies to U. Filing an amendment to taxes S. Filing an amendment to taxes citizens or residents generally does not apply to you. Filing an amendment to taxes The following gains are subject to the 30% (or lower treaty) rate without regard to the 183-day rule, discussed later. Filing an amendment to taxes Gains on the disposal of timber, coal, or domestic iron ore with a retained economic interest. Filing an amendment to taxes Gains on contingent payments received from the sale or exchange of patents, copyrights, and similar property after October 4, 1966. Filing an amendment to taxes Gains on certain transfers of all substantial rights to, or an undivided interest in, patents if the transfers were made before October 5, 1966. Filing an amendment to taxes Gains on the sale or exchange of original issue discount obligations. Filing an amendment to taxes Gains in (1) are not subject to the 30% (or lower treaty) rate if you choose to treat the gains as effectively connected with a U. Filing an amendment to taxes S. Filing an amendment to taxes trade or business. Filing an amendment to taxes See Income From Real Property , later. Filing an amendment to taxes 183-day rule. Filing an amendment to taxes   If you were in the United States for 183 days or more during the tax year, your net gain from sales or exchanges of capital assets is taxed at a 30% (or lower treaty) rate. Filing an amendment to taxes For purposes of the 30% (or lower treaty) rate, net gain is the excess of your capital gains from U. Filing an amendment to taxes S. Filing an amendment to taxes sources over your capital losses from U. Filing an amendment to taxes S. Filing an amendment to taxes sources. Filing an amendment to taxes This rule applies even if any of the transactions occurred while you were not in the United States. Filing an amendment to taxes   To determine your net gain, consider the amount of your gains and losses that would be recognized and taken into account only if, and to the extent that, they would be recognized and taken into account if you were in a U. Filing an amendment to taxes S. Filing an amendment to taxes trade or business during the year and the gains and losses were effectively connected with that trade or business during the tax year. Filing an amendment to taxes   In arriving at your net gain, do not take the following into consideration. Filing an amendment to taxes The four types of gains listed earlier. Filing an amendment to taxes The deduction for a capital loss carryover. Filing an amendment to taxes Capital losses in excess of capital gains. Filing an amendment to taxes Exclusion for gain from the sale or exchange of qualified small business stock (section 1202 exclusion). Filing an amendment to taxes Losses from the sale or exchange of property held for personal use. Filing an amendment to taxes However, losses resulting from casualties or thefts may be deductible on Schedule A (Form 1040NR). Filing an amendment to taxes See Itemized Deductions in chapter 5. Filing an amendment to taxes   If you are not engaged in a trade or business in the United States and have not established a tax year for a prior period, your tax year will be the calendar year for purposes of the 183-day rule. Filing an amendment to taxes Also, you must file your tax return on a calendar-year basis. Filing an amendment to taxes   If you were in the United States for less than 183 days during the tax year, capital gains (other than gains listed earlier) are tax exempt unless they are effectively connected with a trade or business in the United States during your tax year. Filing an amendment to taxes Reporting. Filing an amendment to taxes   Report your gains and losses from the sales or exchanges of capital assets that are not effectively connected with a trade or business in the United States on page 4 of Form 1040NR. Filing an amendment to taxes Report gains and losses from sales or exchanges of capital assets (including real property) that are effectively connected with a trade or business in the United States on a separate Schedule D (Form 1040), Form 4797, or both. Filing an amendment to taxes Attach them to Form 1040NR. Filing an amendment to taxes Income From Real Property If you have income from real property located in the United States that you own or have an interest in and hold for the production of income, you can choose to treat all income from that property as income effectively connected with a trade or business in the United States. Filing an amendment to taxes The choice applies to all income from real property located in the United States and held for the production of income and to all income from any interest in such property. Filing an amendment to taxes This includes income from rents, royalties from mines, oil or gas wells, or other natural resources. Filing an amendment to taxes It also includes gains from the sale or exchange of timber, coal, or domestic iron ore with a retained economic interest. Filing an amendment to taxes You can make this choice only for real property income that is not otherwise effectively connected with your U. Filing an amendment to taxes S. Filing an amendment to taxes trade or business. Filing an amendment to taxes If you make the choice, you can claim deductions attributable to the real property income and only your net income from real property is taxed. Filing an amendment to taxes This choice does not treat a nonresident alien, who is not otherwise engaged in a U. Filing an amendment to taxes S. Filing an amendment to taxes trade or business, as being engaged in a trade or business in the United States during the year. Filing an amendment to taxes Example. Filing an amendment to taxes You are a nonresident alien and are not engaged in a U. Filing an amendment to taxes S. Filing an amendment to taxes trade or business. Filing an amendment to taxes You own a single-family house in the United States that you rent out. Filing an amendment to taxes Your rental income for the year is $10,000. Filing an amendment to taxes This is your only U. Filing an amendment to taxes S. Filing an amendment to taxes source income. Filing an amendment to taxes As discussed earlier under The 30% Tax, the rental income is subject to a tax at a 30% (or lower treaty) rate. Filing an amendment to taxes You received a Form 1042-S showing that your tenants properly withheld this tax from the rental income. Filing an amendment to taxes You do not have to file a U. Filing an amendment to taxes S. Filing an amendment to taxes tax return (Form 1040NR) because your U. Filing an amendment to taxes S. Filing an amendment to taxes tax liability is satisfied by the withholding of tax. Filing an amendment to taxes If you make the choice discussed earlier, you can offset the $10,000 income by certain rental expenses. Filing an amendment to taxes (See Publication 527, Residential Rental Property, for information on rental expenses. Filing an amendment to taxes ) Any resulting net income is taxed at graduated rates. Filing an amendment to taxes If you make this choice, report the rental income and expenses on Schedule E (Form 1040) and attach the schedule to Form 1040NR. Filing an amendment to taxes For the first year you make the choice, also attach the statement discussed next. Filing an amendment to taxes Making the choice. Filing an amendment to taxes   Make the initial choice by attaching a statement to your return, or amended return, for the year of the choice. Filing an amendment to taxes Include the following in your statement. Filing an amendment to taxes That you are making the choice. Filing an amendment to taxes Whether the choice is under Internal Revenue Code section 871(d) (explained earlier) or a tax treaty. Filing an amendment to taxes A complete list of all your real property, or any interest in real property, located in the United States. Filing an amendment to taxes Give the legal identification of U. Filing an amendment to taxes S. Filing an amendment to taxes timber, coal, or iron ore in which you have an interest. Filing an amendment to taxes The extent of your ownership in the property. Filing an amendment to taxes The location of the property. Filing an amendment to taxes A description of any major improvements to the property. Filing an amendment to taxes The dates you owned the property. Filing an amendment to taxes Your income from the property. Filing an amendment to taxes Details of any previous choices and revocations of the real property income choice. Filing an amendment to taxes   This choice stays in effect for all later tax years unless you revoke it. Filing an amendment to taxes Revoking the choice. Filing an amendment to taxes   You can revoke the choice without IRS approval by filing Form 1040X, Amended U. Filing an amendment to taxes S. Filing an amendment to taxes Individual Income Tax Return, for the year you made the choice and for later tax years. Filing an amendment to taxes You must file Form 1040X within 3 years from the date your return was filed or 2 years from the time the tax was paid, whichever is later. Filing an amendment to taxes If this time period has expired for the year of choice, you cannot revoke the choice for that year. Filing an amendment to taxes However, you may revoke the choice for later tax years only if you have IRS approval. Filing an amendment to taxes For information on how to get IRS approval, see Regulation section 1. Filing an amendment to taxes 871-10(d)(2). Filing an amendment to taxes Transportation Tax A 4% tax rate applies to transportation income that is not effectively connected because it does not meet the two conditions listed earlier under Transportation Income . Filing an amendment to taxes If you receive transportation income subject to the 4% tax, you should figure the tax and show it on line 57 of Form 1040NR. Filing an amendment to taxes Attach a statement to your return that includes the following information (if applicable). Filing an amendment to taxes Your name, taxpayer identification number, and tax year. Filing an amendment to taxes A description of the types of services performed (whether on or off board). Filing an amendment to taxes Names of vessels or registration numbers of aircraft on which you performed the services. Filing an amendment to taxes Amount of U. Filing an amendment to taxes S. Filing an amendment to taxes source transportation income derived from each type of service for each vessel or aircraft for the calendar year. Filing an amendment to taxes Total amount of U. Filing an amendment to taxes S. Filing an amendment to taxes source transportation income derived from all types of services for the calendar year. Filing an amendment to taxes This 4% tax applies to your U. Filing an amendment to taxes S. Filing an amendment to taxes source gross transportation income. Filing an amendment to taxes This only includes transportation income that is treated as derived from sources in the United States if the transportation begins or ends in the United States. Filing an amendment to taxes For transportation income from personal services, the transportation must be between the United States and a U. Filing an amendment to taxes S. Filing an amendment to taxes possession. Filing an amendment to taxes For personal services of a nonresident alien, this only applies to income derived from, or in connection with, an aircraft. Filing an amendment to taxes Interrupted Period of Residence You are subject to tax under a special rule if you interrupt your period of U. Filing an amendment to taxes S. Filing an amendment to taxes residence with a period of nonresidence. Filing an amendment to taxes The special rule applies if you meet all of the following conditions. Filing an amendment to taxes You were a U. Filing an amendment to taxes S. Filing an amendment to taxes resident for a period that includes at least 3 consecutive calendar years. Filing an amendment to taxes You were a U. Filing an amendment to taxes S. Filing an amendment to taxes resident for at least 183 days in each of those years. Filing an amendment to taxes You ceased to be treated as a U. Filing an amendment to taxes S. Filing an amendment to taxes resident. Filing an amendment to taxes You then again became a U. Filing an amendment to taxes S. Filing an amendment to taxes resident before the end of the third calendar year after the end of the period described in (1) above. Filing an amendment to taxes Under this special rule, you are subject to tax on your U. Filing an amendment to taxes S. Filing an amendment to taxes source gross income and gains on a net basis at the graduated rates applicable to individuals (with allowable deductions) for the period you were a nonresident alien, unless you would be subject to a higher tax under the 30% tax (discussed earlier) on income not connected with a U. Filing an amendment to taxes S. Filing an amendment to taxes trade or business. Filing an amendment to taxes For information on how to figure the special tax, see How To Figure the Expatriation Tax (If You Expatriated Before June 17, 2008) under Expatriation Tax , below. Filing an amendment to taxes Example. Filing an amendment to taxes John Willow, a citizen of New Zealand, entered the United States on April 1, 2008, as a lawful permanent resident. Filing an amendment to taxes On August 1, 2010, John ceased to be a lawful permanent resident and returned to New Zealand. Filing an amendment to taxes During his period of residence, he was present in the United States for at least 183 days in each of three consecutive years (2008, 2009, and 2010). Filing an amendment to taxes He returned to the United States on October 5, 2013, as a lawful permanent resident. Filing an amendment to taxes He became a resident before the close of the third calendar year (2013) beginning after the end of his first period of residence (August 1, 2010). Filing an amendment to taxes Therefore, he is subject to tax under the special rule for the period of nonresidence (August 2, 2010, through October 4, 2013) if it is more than the tax that would normally apply to him as a nonresident alien. Filing an amendment to taxes Reporting requirements. Filing an amendment to taxes   If you are subject to this tax for any year in the period you were a nonresident alien, you must file Form 1040NR for that year. Filing an amendment to taxes The return is due by the due date (including extensions) for filing your U. Filing an amendment to taxes S. Filing an amendment to taxes income tax return for the year that you again become a U. Filing an amendment to taxes S. Filing an amendment to taxes resident. Filing an amendment to taxes If you already filed returns for that period, you must file amended returns. Filing an amendment to taxes You must attach a statement to your return that identifies the source of all of your U. Filing an amendment to taxes S. Filing an amendment to taxes and foreign gross income and the items of income subject to this special rule. Filing an amendment to taxes Expatriation Tax The expatriation tax provisions apply to U. Filing an amendment to taxes S. Filing an amendment to taxes citizens who have renounced their citizenship and long-term residents who have ended their residency. Filing an amendment to taxes The rules that apply are based on the dates of expatriation, which are described in the following sections. Filing an amendment to taxes Expatriation Before June 4, 2004. Filing an amendment to taxes Expatriation After June 3, 2004, and Before June 17, 2008. Filing an amendment to taxes Expatriation After June 16, 2008. Filing an amendment to taxes Long-term resident defined. Filing an amendment to taxes   You are a long-term resident if you were a lawful permanent resident of the United States in at least 8 of the last 15 tax years ending with the year your residency ends. Filing an amendment to taxes In determining if you meet the 8-year requirement, do not count any year that you are treated as a resident of a foreign country under a tax treaty and do not waive treaty benefits. Filing an amendment to taxes Expatriation Before June 4, 2004 If you expatriated before June 4, 2004, the expatriation rules apply if one of the principal purposes of the action is the avoidance of U. Filing an amendment to taxes S. Filing an amendment to taxes taxes. Filing an amendment to taxes Unless you received a ruling from the IRS that you did not expatriate to avoid U. Filing an amendment to taxes S. Filing an amendment to taxes taxes, you are presumed to have tax avoidance as a principal purpose if: Your average annual net income tax for the last 5 tax years ending before the date of your action to relinquish your citizenship or terminate your residency was more than $100,000, or Your net worth on the date of your action was $500,000 or more. Filing an amendment to taxes The amounts above are adjusted for inflation if your expatriation action is after 1997 (see Table 4-1). Filing an amendment to taxes Table 4-1. Filing an amendment to taxes Inflation-Adjusted Amounts for Expatriation Actions Before June 4, 2004 IF you expatriated during . Filing an amendment to taxes . Filing an amendment to taxes . Filing an amendment to taxes   THEN the rules outlined on this page apply if . Filing an amendment to taxes . Filing an amendment to taxes . Filing an amendment to taxes     Your 5-year average annual net income tax was more than . Filing an amendment to taxes . Filing an amendment to taxes . Filing an amendment to taxes OR Your net worth equaled or exceeded . Filing an amendment to taxes . Filing an amendment to taxes . Filing an amendment to taxes 1999   110,000   552,000 2000   112,000   562,000 2001   116,000   580,000 2002   120,000   599,000 2003   122,000   608,000 2004 (before June 4)*   124,000   622,000 *If you expatriated after June 3, 2004, see Expatriation After June 3, 2004, and Before June 17, 2008 or Expatriation After June 16, 2008. Filing an amendment to taxes Reporting requirements. Filing an amendment to taxes   If you lost your U. Filing an amendment to taxes S. Filing an amendment to taxes citizenship, you should have filed Form 8854 with a consular office or a federal court at the time of loss of citizenship. Filing an amendment to taxes If you ended your long-term residency, you should have filed Form 8854 with the Internal Revenue Service when you filed your dual-status tax return for the year your residency ended. Filing an amendment to taxes   Your U. Filing an amendment to taxes S. Filing an amendment to taxes residency is considered to have ended when you ceased to be a lawful permanent resident or you began to be treated as a resident of another country under a tax treaty and do not waive treaty benefits. Filing an amendment to taxes Penalties. Filing an amendment to taxes   If you failed to file Form 8854, you may have to pay a penalty equal to the greater of 5% of the expatriation tax or $1,000. Filing an amendment to taxes The penalty will be assessed for each year of the 10-year period beginning on the date of expatriation during which your failure to file continues. Filing an amendment to taxes The penalty will not be imposed if you can show that the failure is due to reasonable cause and not willful neglect. Filing an amendment to taxes Expatriation tax. Filing an amendment to taxes   The expatriation tax applies to the 10-year period following the date of expatriation or termination of residency. Filing an amendment to taxes It is figured in the same way as for those expatriating after June 3, 2004, and before June 17, 2008. Filing an amendment to taxes See How To Figure the Expatriation Tax (If You Expatriated Before June 17, 2008) in the next section. Filing an amendment to taxes Expatriation After June 3, 2004, and Before June 17, 2008 If you expatriated after June 3, 2004, and before June 17, 2008, the expatriation rules apply to you if any of the following statements apply. Filing an amendment to taxes Your average annual net income tax for the 5 tax years ending before the date of expatriation or termination of residency is more than: $124,000 if you expatriated or terminated residency in 2004. Filing an amendment to taxes $127,000 if you expatriated or terminated residency in 2005. Filing an amendment to taxes $131,000 if you expatriated or terminated residency in 2006. Filing an amendment to taxes $136,000 if you expatriated or terminated residency in 2007. Filing an amendment to taxes $139,000 if you expatriated or terminated residency in 2008. Filing an amendment to taxes Your net worth is $2 million or more on the date of your expatriation or termination of residency. Filing an amendment to taxes You fail to certify on Form 8854 that you have complied with all U. Filing an amendment to taxes S. Filing an amendment to taxes federal tax obligations for the 5 tax years preceding the date of your expatriation or termination of residency. Filing an amendment to taxes Exception for dual-citizens and certain minors. Filing an amendment to taxes   Certain dual-citizens and certain minors (defined next) are not subject to the expatriation tax even if they meet (1) or (2) earlier. Filing an amendment to taxes However, they still must provide the certification required in (3). Filing an amendment to taxes Certain dual-citizens. Filing an amendment to taxes   You may qualify for the exception described above if all of the following apply. Filing an amendment to taxes You became at birth a U. Filing an amendment to taxes S. Filing an amendment to taxes citizen and a citizen of another country and you continue to be a citizen of that other country. Filing an amendment to taxes You were never a resident alien of the United States (as defined in chapter 1). Filing an amendment to taxes You never held a U. Filing an amendment to taxes S. Filing an amendment to taxes passport. Filing an amendment to taxes You were present in the United States for no more than 30 days during any calendar year that is 1 of the 10 calendar years preceding your loss of U. Filing an amendment to taxes S. Filing an amendment to taxes citizenship. Filing an amendment to taxes Certain minors. Filing an amendment to taxes   You may qualify for the exception described above if you meet all of the following requirements. Filing an amendment to taxes You became a U. Filing an amendment to taxes S. Filing an amendment to taxes citizen at birth. Filing an amendment to taxes Neither of your parents was a U. Filing an amendment to taxes S. Filing an amendment to taxes citizen at the time of your birth. Filing an amendment to taxes You expatriated before you were 18½. Filing an amendment to taxes You were present in the United States for not more than 30 days during any calendar year that is 1 of the 10 calendar years preceding your expatriation. Filing an amendment to taxes Tax consequences of presence in the United States. Filing an amendment to taxes   The following rules apply if you do not meet the exception above for dual-citizens and certain minors and the expatriation rules would otherwise apply to you. Filing an amendment to taxes   The expatriation tax does not apply to any tax year during the 10-year period if you are physically present in the United States for more than 30 days during the calendar year ending in that year. Filing an amendment to taxes Instead, you are treated as a U. Filing an amendment to taxes S. Filing an amendment to taxes citizen or resident and taxed on your worldwide income for that tax year. Filing an amendment to taxes You must file Form 1040, 1040A, or 1040EZ and figure your tax as prescribed in the instructions for those forms. Filing an amendment to taxes   When counting the number of days of presence during a calendar year, count any day you were physically present in the United States at any time during the day. Filing an amendment to taxes However, do not count any days (up to a limit of 30 days) on which you performed personal services in the United States for an employer who is not related to you if either of the following apply. Filing an amendment to taxes You have ties with other countries. Filing an amendment to taxes You have ties with other countries if: You became (within a reasonable period after your expatriation or termination of residency) a citizen or resident of the country in which you, your spouse, or either of your parents were born, and You became fully liable for income tax in that country. Filing an amendment to taxes You were physically present in the United States for 30 days or less during each year in the 10-year period ending on the date of expatriation or termination of residency. Filing an amendment to taxes Do not count any day you were an exempt individual or were unable to leave the United States because of a medical condition that arose while you were in the United States. Filing an amendment to taxes See Exempt individual and Medical condition in chapter 1 under Substantial Presence Test, but disregard the information about Form 8843. Filing an amendment to taxes Related employer. Filing an amendment to taxes   If your employer in the United States is any of the following, then your employer is related to you. Filing an amendment to taxes You must count any days you performed services in the United States for that employer as days of presence in the United States. Filing an amendment to taxes Members of your family. Filing an amendment to taxes This includes only your brothers and sisters, half-brothers and half-sisters, spouse, ancestors (parents, grandparents, etc. Filing an amendment to taxes ), and lineal descendants (children, grandchildren, etc. Filing an amendment to taxes ). Filing an amendment to taxes A partnership in which you directly or indirectly own more than 50% of the capital interest or the profits interest. Filing an amendment to taxes A corporation in which you directly or indirectly own more than 50% in value of the outstanding stock. Filing an amendment to taxes (See Publication 550, chapter 4, Constructive ownership of stock, for how to determine whether you directly or indirectly own outstanding stock. Filing an amendment to taxes ) A tax-exempt charitable or educational organization that is directly or indirectly controlled, in any manner or by any method, by you or by a member of your family, whether or not this control is legally enforceable. Filing an amendment to taxes Date of tax expatriation. Filing an amendment to taxes   For purposes of U. Filing an amendment to taxes S. Filing an amendment to taxes tax rules, the date of your expatriation or termination of residency is the later of the dates on which you perform the following actions. Filing an amendment to taxes You notify either the Department of State or the Department of Homeland Security (whichever is appropriate) of your expatriating act or termination of residency. Filing an amendment to taxes You file Form 8854 in accordance with the form instructions. Filing an amendment to taxes Annual return. Filing an amendment to taxes   If the expatriation tax applies to you, you must file Form 8854 each year during the 10-year period following the date of expatriation. Filing an amendment to taxes You must file this form even if you owe no U. Filing an amendment to taxes S. Filing an amendment to taxes tax. Filing an amendment to taxes Penalty. Filing an amendment to taxes   If you fail to file Form 8854 for any tax year, fail to include all information required to be shown on the form, or include incorrect information, you may have to pay a penalty of $10,000. Filing an amendment to taxes You will not have to pay a penalty if you show that the failure is due to reasonable cause and not to willful neglect. Filing an amendment to taxes How To Figure the Expatriation Tax (If You Expatriated Before June 17, 2008) If the expatriation tax applies to you, you are generally subject to tax on your U. Filing an amendment to taxes S. Filing an amendment to taxes source gross income and gains on a net basis at the graduated rates applicable to individuals (with allowable deductions) unless you would be subject to a higher tax under the 30% tax (discussed earlier) on income not connected with a U. Filing an amendment to taxes S. Filing an amendment to taxes trade or business. Filing an amendment to taxes For this purpose, U. Filing an amendment to taxes S. Filing an amendment to taxes source gross income (defined in chapter 2) includes gains from the sale or exchange of: Property (other than stock or debt obligations) located in the United States, Stock issued by a U. Filing an amendment to taxes S. Filing an amendment to taxes domestic corporation, and Debt obligations of U. Filing an amendment to taxes S. Filing an amendment to taxes persons or of the United States, a state or political subdivision thereof, or the District of Columbia. Filing an amendment to taxes U. Filing an amendment to taxes S. Filing an amendment to taxes source income also includes any income or gain derived from stock in certain controlled foreign corporations if you owned, or were considered to own, at any time during the 2-year period ending on the date of expatriation, more than 50% of: The total combined voting power of all classes of that corporation's stock, or The total value of the stock. Filing an amendment to taxes The income or gain is considered U. Filing an amendment to taxes S. Filing an amendment to taxes source income only to the extent of your share of earnings and profits earned or accumulated before the date of expatriation and during the periods you met the ownership requirements discussed above. Filing an amendment to taxes Any exchange of property is treated as a sale of the property at its fair market value on the date of the exchange and any gain is treated as U. Filing an amendment to taxes S. Filing an amendment to taxes source gross income in the tax year of the exchange unless you enter into a gain recognition agreement under Notice 97-19. Filing an amendment to taxes Other information. Filing an amendment to taxes   For more information on the expatriation tax provisions, including exceptions to the tax and special U. Filing an amendment to taxes S. Filing an amendment to taxes source rules, see section 877 of the Internal Revenue Code. Filing an amendment to taxes Expatriation Tax Return If you expatriated or terminated your U. Filing an amendment to taxes S. Filing an amendment to taxes residency, or you are subject to the expatriation tax, you must file Form 8854, Initial and Annual Expatriation Statement. Filing an amendment to taxes Attach it to Form 1040NR if you are required to file that form. Filing an amendment to taxes If you are present in the United States following your expatriation and are subject to tax as a U. Filing an amendment to taxes S. Filing an amendment to taxes citizen or resident, file Form 8854 with Form 1040. Filing an amendment to taxes Expatriation After June 16, 2008 If you expatriated after June 16, 2008, the expatriation rules apply to you if you meet any of the following conditions. Filing an amendment to taxes Your average annual net income tax for the 5 years ending before the date of expatriation or termination of residency is more than: $139,000 if you expatriated or terminated residency in 2008. Filing an amendment to taxes $145,000 if you expatriated or terminated residency in 2009 or 2010. Filing an amendment to taxes $147,000 if you expatriated or terminated residency in 2011. Filing an amendment to taxes $151,000 if you expatriated or terminated residency in 2012. Filing an amendment to taxes $155,000 if you expatriated or terminated residency in 2013. Filing an amendment to taxes Your net worth is $2 million or more on the date of your expatriation or termination of residency. Filing an amendment to taxes You fail to certify on Form 8854 that you have complied with all U. Filing an amendment to taxes S. Filing an amendment to taxes federal tax obligations for the 5 years preceding the date of your expatriation or termination of residency. Filing an amendment to taxes Exception for dual-citizens and certain minors. Filing an amendment to taxes   Certain dual-citizens and certain minors (defined next) are not subject to the expatriation tax even if they meet (1) or (2) above. Filing an amendment to taxes However, they still must provide the certification required in (3) above. Filing an amendment to taxes Certain dual-citizens. Filing an amendment to taxes   You may qualify for the exception described above if both of the following apply. Filing an amendment to taxes You became at birth a U. Filing an amendment to taxes S. Filing an amendment to taxes citizen and a citizen of another country and you continue to be a citizen of, and are taxed as a resident of, that other country. Filing an amendment to taxes You have been a resident of the United States for not more than 10 years during the 15-year tax period ending with the tax year during which the expatriation occurs. Filing an amendment to taxes For the purpose of determining U. Filing an amendment to taxes S. Filing an amendment to taxes residency, use the substantial presence test described in chapter 1. Filing an amendment to taxes Certain minors. Filing an amendment to taxes   You may qualify for the exception described earlier if you meet both of the following requirements. Filing an amendment to taxes You expatriated before you were 18½. Filing an amendment to taxes You have been a resident of the United States for not more than 10 tax years before the expatriation occurs. Filing an amendment to taxes For the purpose of determining U. Filing an amendment to taxes S. Filing an amendment to taxes residency, use the substantial presence test described in chapter 1. Filing an amendment to taxes Expatriation date. Filing an amendment to taxes   Your expatriation date is the date you relinquish U. Filing an amendment to taxes S. Filing an amendment to taxes citizenship (in the case of a former citizen) or terminate your long-term residency (in the case of a former U. Filing an amendment to taxes S. Filing an amendment to taxes resident). Filing an amendment to taxes Former U. Filing an amendment to taxes S. Filing an amendment to taxes citizen. Filing an amendment to taxes   You are considered to have relinquished your U. Filing an amendment to taxes S. Filing an amendment to taxes citizenship on the earliest of the following dates. Filing an amendment to taxes The date you renounced U. Filing an amendment to taxes S. Filing an amendment to taxes citizenship before a diplomatic or consular officer of the United States (provided that the voluntary renouncement was later confirmed by the issuance of a certificate of loss of nationality). Filing an amendment to taxes The date you furnished to the State Department a signed statement of voluntary relinquishment of U. Filing an amendment to taxes S. Filing an amendment to taxes nationality confirming the performance of an expatriating act (provided that the voluntary relinquishment was later confirmed by the issuance of a certificate of loss of nationality). Filing an amendment to taxes The date the State Department issued a certificate of loss of nationality. Filing an amendment to taxes The date that a U. Filing an amendment to taxes S. Filing an amendment to taxes court canceled your certificate of naturalization. Filing an amendment to taxes Former long-term resident. Filing an amendment to taxes   You are considered to have terminated your long-term residency on the earliest of the following dates. Filing an amendment to taxes The date you voluntarily relinquished your lawful permanent resident status by filing Department of Homeland Security Form I-407 with a U. Filing an amendment to taxes S. Filing an amendment to taxes consular or immigration officer, and the Department of Homeland Security determined that you have, in fact, abandoned your lawful permanent resident status. Filing an amendment to taxes The date you became subject to a final administrative order for your removal from the United States under the Immigration and Nationality Act and you actually left the United States as a result of that order. Filing an amendment to taxes If you were a dual resident of the United States and a country with which the United States has an income tax treaty, the date you began to be treated as a resident of that country and you determined that, for purposes of the treaty, you are a resident of the treaty country and notify the IRS of that treatment on Forms 8833 and 8854. Filing an amendment to taxes See Effect of Tax Treaties in chapter 1 for more information about dual residents. Filing an amendment to taxes How To Figure the Expatriation Tax (If You Expatriate After June 16, 2008) In the year you expatriate, you are subject to income tax on the net unrealized gain (or loss) in your property as if the property had been sold for its fair market value on the day before your expatriation date (“mark-to-market tax”). Filing an amendment to taxes This applies to most types of property interests you held on the date of relinquishment of citizenship or termination of residency. Filing an amendment to taxes But see Exceptions , later. Filing an amendment to taxes Gains arising from deemed sales must be taken into account for the tax year of the deemed sale without regard to other U. Filing an amendment to taxes S. Filing an amendment to taxes internal revenue laws. Filing an amendment to taxes Losses from deemed sales must be taken into account to the extent otherwise provided under U. Filing an amendment to taxes S. Filing an amendment to taxes internal revenue laws. Filing an amendment to taxes However, Internal Revenue Code section 1091 (relating to the disallowance of losses on wash sales of stock and securities) does not apply. Filing an amendment to taxes The net gain that you otherwise must include in your income is reduced (but not below zero) by: $600,000 if you expatriated or terminated residency before January 1, 2009. Filing an amendment to taxes $626,000 if you expatriated or terminated residency in 2009. Filing an amendment to taxes $627,000 if you expatriated or terminated residency in 2010. Filing an amendment to taxes $636,000 if you expatriated or terminated residency in 2011. Filing an amendment to taxes $651,000 if you expatriated or terminated residency in 2012. Filing an amendment to taxes $668,000 if you expatriated or terminated residency in 2013. Filing an amendment to taxes Exceptions. Filing an amendment to taxes   The mark-to-market tax does not apply to the following. Filing an amendment to taxes Eligible deferred compensation items. Filing an amendment to taxes Ineligible deferred compensation items. Filing an amendment to taxes Interests in nongrantor trusts. Filing an amendment to taxes Specified tax deferred accounts. Filing an amendment to taxes Instead, items (1) and (3) may be subject to withholding at source. Filing an amendment to taxes In the case of item (2), you are treated as receiving the present value of your accrued benefit as of the day before the expatriation date. Filing an amendment to taxes In the case of item (4), you are treated as receiving a distribution of your entire interest in the account on the day before your expatriation date. Filing an amendment to taxes See paragraphs (d), (e), and (f) of section 877A for more information. Filing an amendment to taxes Expatriation Tax Return If you expatriated or terminated your U. Filing an amendment to taxes S. Filing an amendment to taxes residency, or you are subject to the expatriation rules (as discussed earlier in the first paragraph under Expatriation After June 16, 2008), you must file Form 8854. Filing an amendment to taxes Attach it to Form 1040 or Form 1040NR if you are required to file either of those forms. Filing an amendment to taxes Deferral of payment of mark-to-market tax. Filing an amendment to taxes   You can make an irrevocable election to defer payment of the mark-to-market tax imposed on the deemed sale of property. Filing an amendment to taxes If you make this election, the following rules apply. Filing an amendment to taxes You can make the election on a property-by-property basis. Filing an amendment to taxes The deferred tax attributable to a particular property is due on the return for the tax year in which you dispose of the property. Filing an amendment to taxes Interest is charged for the period the tax is deferred. Filing an amendment to taxes The due date for the payment of the deferred tax cannot be extended beyond the earlier of the following dates. Filing an amendment to taxes The due date of the return required for the year of death. Filing an amendment to taxes The time that the security provided for the property fails to be adequate. Filing an amendment to taxes See item (6) below. Filing an amendment to taxes You make the election on Form 8854. Filing an amendment to taxes You must provide adequate security (such as a bond). Filing an amendment to taxes You must make an irrevocable waiver of any right under any treaty of the United States which would preclude assessment or collection of the mark-to-market tax. Filing an amendment to taxes   For more information about the deferral of payment, see the Instructions for Form 8854. Filing an amendment to taxes Prev  Up  Next   Home   More Online Publications
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The Filing An Amendment To Taxes

Filing an amendment to taxes 24. Filing an amendment to taxes   Donaciones Table of Contents Introduction Useful Items - You may want to see: Organizaciones que Reúnen los Requisitos para Recibir Donaciones DeduciblesTipos de Organizaciones Calificadas Donaciones que Puede DeducirDonaciones de las Cuales Usted se Beneficia Gastos Pagados a Nombre de un Estudiante que Vive con Usted Gastos de Bolsillo al Prestar Servicios Donaciones que no Puede DeducirDonaciones Hechas a Personas Físicas Donaciones Hechas a Organizaciones no Calificadas Donaciones de las Cuales Usted se Beneficia Valor de Tiempo o Servicios Gastos Personales Cargos de Tasación Donaciones de BienesExcepción. Filing an amendment to taxes Artículos domésticos. Filing an amendment to taxes Deducción de más de $500. Filing an amendment to taxes Formulario 1098-C. Filing an amendment to taxes Se acerca el plazo para la presentación de la declaración y aún no tiene el Formulario 1098-C. Filing an amendment to taxes Excepción 1: vehículo usado o mejorado por la organización. Filing an amendment to taxes Excepción 2: vehículo donado o vendido a una persona necesitada. Filing an amendment to taxes Deducción de $500 o menos. Filing an amendment to taxes Derecho al uso de los bienes. Filing an amendment to taxes Bienes muebles tangibles. Filing an amendment to taxes Intereses futuros. Filing an amendment to taxes Determinación del Valor Justo de Mercado Donación de Bienes Cuyo Valor ha Disminuido Donación de Bienes Cuyo Valor ha Aumentado Cuándo Puede Deducir sus DonacionesCheques. Filing an amendment to taxes Mensaje de texto. Filing an amendment to taxes Tarjeta de crédito. Filing an amendment to taxes Pago telefónico. Filing an amendment to taxes Título de acciones. Filing an amendment to taxes Pagaré. Filing an amendment to taxes Opción. Filing an amendment to taxes Fondos de un préstamo. Filing an amendment to taxes Límites sobre DeduccionesCantidades Trasladadas al Año Siguiente Documentación que se Debe MantenerDonaciones en Efectivo Donaciones que no Sean en Efectivo Gastos de Bolsillo Cómo Declarar las Donaciones Caritativas Introduction Este capítulo explica cómo reclamar una deducción por sus donaciones caritativas. Filing an amendment to taxes Trata los siguientes temas: Tipos de organizaciones a las cuales puede hacer donaciones caritativas deducibles. Filing an amendment to taxes Tipos de donaciones que puede deducir. Filing an amendment to taxes Cuánto puede deducir. Filing an amendment to taxes Qué documentos se deben mantener. Filing an amendment to taxes Cómo declarar sus donaciones caritativas. Filing an amendment to taxes Una donación caritativa es un regalo o donación a una organización calificada para el uso de la misma. Filing an amendment to taxes Es voluntaria y se hace sin recibir, o esperar recibir, nada de igual valor a cambio. Filing an amendment to taxes Requisito de presentación del Formulario 1040. Filing an amendment to taxes    Para deducir una donación caritativa, usted tiene que presentar el Formulario 1040 y detallar sus deducciones en el Anexo A. Filing an amendment to taxes La cantidad de su deducción podría ser limitada si ciertas reglas y límites explicados en este capítulo le corresponden. Filing an amendment to taxes Los límites se explican con detalle en la Publicación 526, en inglés. Filing an amendment to taxes Useful Items - You may want to see: Publicación 526 Charitable Contributions (Donaciones caritativas), en inglés 561 Determining the Value of Donated Property (Cómo determinar el valor de bienes donados), en inglés Formulario (e Instrucciones) Anexo A (Formulario 1040) Itemized Deductions (Deducciones detalladas), en inglés 8283 Noncash Charitable Contributions (Donaciones caritativas que no sean en efectivo), en inglés Organizaciones que Reúnen los Requisitos para Recibir Donaciones Deducibles Puede deducir sus donaciones sólo si las hace a una organización calificada. Filing an amendment to taxes La mayoría de las organizaciones que no sean iglesias y gobiernos tienen que hacer la solicitud correspondiente al IRS para convertirse en una organización calificada. Filing an amendment to taxes Cómo saber si una organización reúne los requisitos para recibir donaciones caritativas deducibles. Filing an amendment to taxes    Se puede preguntar a cualquier organización si es una organización calificada, y la mayoría podrá decírselo. Filing an amendment to taxes También podría visitar IRS. Filing an amendment to taxes gov y pulsar en “Tools” (Herramientas) y luego en Exempt Organizations Select check (Búsqueda y comprobación de Organizaciones Exentas), en www. Filing an amendment to taxes irs. Filing an amendment to taxes gov/Charities-&-Non-Profits/Exempt-Organizations-Select-Check. Filing an amendment to taxes Esta herramienta electrónica le permite buscar cuáles organizaciones pueden recibir donaciones caritativas deducibles. Filing an amendment to taxes   Usted también puede llamar al IRS para saber si una organización reúne los requisitos para recibir dichas donaciones, al 1-877-829-5500. Filing an amendment to taxes Personas que son sordas, o tienen impedimentos auditivos o de habla, y que tienen acceso al equipo TTY/TDD pueden llamar al 1-800-829-4059. Filing an amendment to taxes Las personas sordas y con impedimentos auditivos también pueden acceder al IRS por medio de servicios de retransmisión, tales como el Federal Relay Service (Servicio de retransmisión federal) en www. Filing an amendment to taxes gsa. Filing an amendment to taxes gov/fedrelay. Filing an amendment to taxes Tipos de Organizaciones Calificadas Generalmente, sólo los tipos de organizaciones siguientes pueden ser organizaciones calificadas: Un fondo para beneficencia social, sociedad anónima, fideicomiso, fondo o fundación, establecido u organizado bajo las leyes de los Estados Unidos, de cualquier estado, del Distrito de Columbia o de cualquier posesión de los Estados Unidos (incluyendo Puerto Rico). Filing an amendment to taxes Sin embargo, tiene que estar organizado y administrado sólo con fines caritativos, religiosos, científicos, literarios, educativos o para la prevención de crueldad hacia niños o animales. Filing an amendment to taxes Ciertas organizaciones que promuevan competencias nacionales o internacionales de deportes para jugadores no profesionales también reúnen los requisitos. Filing an amendment to taxes Organizaciones de veteranos de guerra, incluyendo puestos, grupos auxiliares, fideicomisos o fundaciones organizados en los Estados Unidos o cualquiera de sus posesiones (incluyendo Puerto Rico). Filing an amendment to taxes Sociedades, órdenes y asociaciones fraternales nacionales que operen bajo el sistema de logias. Filing an amendment to taxes (La donación que haga a este tipo de organización es deducible sólo si se va a usar exclusivamente para propósitos caritativos, religiosos, científicos, literarios o educativos o para la prevención de crueldad hacia niños o animales). Filing an amendment to taxes Ciertas empresas o sociedades anónimas de cementerios sin fines de lucro. Filing an amendment to taxes (La donación que haga a este tipo de organización no es deducible si se puede usar para el mantenimiento de un espacio particular del cementerio o una cripta de mausoleo). Filing an amendment to taxes Los Estados Unidos o cualquier estado, el Distrito de Columbia, una posesión de los Estados Unidos (incluyendo Puerto Rico), una subdivisión política de un estado o posesión de los Estados Unidos o un gobierno tribal de los indios de los Estados Unidos o cualquiera de sus subdivisiones que lleven a cabo funciones gubernamentales sustanciales. Filing an amendment to taxes (La donación que haga a este tipo de organización es deducible sólo si se va a usar exclusivamente para fines públicos). Filing an amendment to taxes Ejemplos. Filing an amendment to taxes    La siguiente lista da algunos ejemplos de organizaciones calificadas: Iglesias, una convención o asociación de iglesias, templos, sinagogas, mezquitas y otras organizaciones religiosas. Filing an amendment to taxes La mayoría de las organizaciones caritativas sin fines de lucro, tal como la Cruz Roja de los Estados Unidos o el United Way. Filing an amendment to taxes La mayoría de las organizaciones educativas sin fines de lucro, incluidos Boy Scouts of America, Girl Scouts of America, colegios universitarios y museos. Filing an amendment to taxes Esto incluye también guarderías sin fines de lucro que proveen servicios de cuidados de niños al público en general sólo si sería razonable declarar que todos los cuidados se proveen para permitir que los padres y tutores de dichos niños trabajen y ganen ingresos. Filing an amendment to taxes Sin embargo, si su donación sustituye a la matrícula u otros cargos de inscripción, no es deducible como donación caritativa, como se explica más adelante bajo Donaciones que No Puede Deducir . Filing an amendment to taxes Hospitales y organizaciones de investigación médica sin fines de lucro. Filing an amendment to taxes Programas de energía para casos de emergencia ofrecidos por las empresas de servicios públicos, siempre que la empresa sea representante de una organización caritativa que presta ayuda a personas que necesiten energía en caso de emergencia. Filing an amendment to taxes Cuerpos de bomberos voluntarios sin fines de lucro. Filing an amendment to taxes Organizaciones sin fines de lucro que desarrollan y mantienen parques públicos e instalaciones recreativas. Filing an amendment to taxes Organizaciones de defensa civil. Filing an amendment to taxes Ciertas organizaciones caritativas extranjeras. Filing an amendment to taxes    Conforme a los tratados tributarios con Canadá, Israel y México, usted posiblemente pueda deducir sus donaciones a ciertas organizaciones caritativas canadienses, israelís o mexicanas. Filing an amendment to taxes Generalmente, usted debe tener fuentes de ingresos que provienen de ese país para hacerlo. Filing an amendment to taxes Si desea más información sobre la deducción de sus donaciones a organizaciones caritativas canadienses, vea la Publicación 597, Information on the United States–Canada Income Tax Treaty (Información sobre el tratado tributario entre Estados Unidos y Canadá), en inglés. Filing an amendment to taxes Si necesita más información sobre cómo calcular sus donaciones a organizaciones caritativas mexicanas e israelís, vea la Publicación 526, en inglés. Filing an amendment to taxes Donaciones que Puede Deducir Generalmente, puede deducir donaciones de dinero o bienes que usted haga a una organización calificada o que son para el uso de la misma. Filing an amendment to taxes Una donación es “para el uso de” una organización calificada cuando se mantiene en un fideicomiso ejecutable por ley para la organización calificada o conforme a un acuerdo legal semejante. Filing an amendment to taxes Las donaciones tienen que hacerse a una organización calificada sin apartarse para uso de una persona específica. Filing an amendment to taxes Si dona propiedad a una organización calificada, normalmente puede deducir el valor justo de mercado de la propiedad al momento de la donación. Filing an amendment to taxes Vea Donaciones de Bienes , más adelante en este capítulo. Filing an amendment to taxes Su deducción por donaciones caritativas generalmente no puede superar el 50% de su ingreso bruto ajustado (AGI, por sus siglas en inglés), pero en algunos casos podrían corresponder límites del 20% y 30%. Filing an amendment to taxes Vea Límites sobre Deducciones , más adelante. Filing an amendment to taxes Además el total de la deducción por donaciones caritativas y otras deducciones detalladas pueden ser limitadas. Filing an amendment to taxes Vea el capítulo 29. Filing an amendment to taxes En la Tabla 24-1, hay algunos ejemplos de donaciones que puede deducir y otras que no puede deducir. Filing an amendment to taxes Donaciones de las Cuales Usted se Beneficia Si recibe un beneficio por haber hecho una donación a una organización calificada, puede deducir sólo la cantidad de la donación que sea mayor que el valor del beneficio que recibe. Filing an amendment to taxes También, vea Donaciones de las Cuales Usted se Beneficia bajo Donaciones que no Puede Deducir , más adelante. Filing an amendment to taxes Si le paga a una organización calificada más del valor justo de mercado por mercancía, bienes o servicios, la cantidad que exceda del valor del artículo puede considerarse una donación caritativa. Filing an amendment to taxes Para que la cantidad excedente reúna los requisitos, tiene que pagarla con la intención de hacer una donación caritativa. Filing an amendment to taxes Ejemplo 1. Filing an amendment to taxes Usted paga $65 por una entrada a una cena y baile en una iglesia. Filing an amendment to taxes El pago completo de $65 va destinado a la iglesia. Filing an amendment to taxes La entrada a la cena y baile tiene un valor justo de mercado de $25. Filing an amendment to taxes Cuando compra la entrada, sabe que el valor de la misma es menos de lo que usted pagó. Filing an amendment to taxes Para calcular la cantidad de su donación caritativa, reste el valor del beneficio recibido ($25) del total que pagó ($65). Filing an amendment to taxes Puede deducir $40 como una donación hecha a la iglesia. Filing an amendment to taxes Ejemplo 2. Filing an amendment to taxes En una subasta dirigida por una organización caritativa para recaudar fondos, usted paga $600 por una estancia de una semana en una casa en la playa. Filing an amendment to taxes La cantidad que pagó no es mayor que el valor justo de mercado de alquiler. Filing an amendment to taxes Usted no ha hecho una donación caritativa deducible. Filing an amendment to taxes Eventos deportivos. Filing an amendment to taxes   Si hace un pago a una universidad o colegio universitario o en beneficio de los mismos, y, como resultado, recibe los derechos de comprar entradas para un evento deportivo en el estadio de deportes de la universidad o colegio universitario, puede deducir el 80% del pago como una donación caritativa. Filing an amendment to taxes   Si alguna parte de su pago es para entradas (y no le da derecho a comprar las mismas), dicha parte no es deducible. Filing an amendment to taxes Reste el precio de las entradas de su pago. Filing an amendment to taxes Puede deducir el 80% de la cantidad restante como donación caritativa. Filing an amendment to taxes Ejemplo 1. Filing an amendment to taxes Usted paga $300 al año por afiliarse a un programa de becas deportivas de una universidad. Filing an amendment to taxes El único beneficio de la afiliación es tener el derecho de comprar un boleto de temporada, dándole derecho a un asiento en un área especial del estadio para los partidos de fútbol americano de la universidad. Filing an amendment to taxes Puede deducir $240 (el 80% de $300) como donación caritativa. Filing an amendment to taxes Tabla 24-1. Filing an amendment to taxes Ejemplos de Donaciones Caritativas —Verificación Rápida Utilice las siguientes listas para comprobar rápidamente si puede o no deducir una donación. Filing an amendment to taxes Vea el resto de este capítulo para más información, reglas y límites adicionales que podrían ser aplicables. Filing an amendment to taxes Deducibles  como Donaciones Caritativas No Deducibles  como Donaciones Caritativas Dinero o propiedad que done a:  Iglesias, sinagogas, templos, mezquitas y otras organizaciones religiosas Gobiernos federales, estatales y locales, si su donación es exclusivamente para propósitos públicos (por ejemplo, una donación para reducir la deuda pública o mantener un parque público) Hospitales y escuelas sin fines de lucro The Salvation Army (Ejército de Salvación), Cruz Roja de los Estados Unidos, CARE, Goodwill Industries, United Way, Boy Scouts of America, Girl Scouts of America, Boys & Girls Clubs of America, etcétera Grupos de veteranos de guerra  Gastos que pague por un estudiante que viva con usted, patrocinado por una organización calificada  Gastos de bolsillo que tenga al prestar servicios voluntarios a una organización calificada Dinero o propiedad que done a:  Ligas cívicas, clubes sociales o clubes de deportes, sindicatos y cámaras de comercio Organizaciones extranjeras (excepto ciertas caridades canadienses, israelís y mexicanas) Grupos operados con fines de lucro personal Grupos cuyo propósito es presionar para que se hagan cambios a la ley Asociaciones de propietarios de vivienda Personas físicas Grupos políticos o candidatos a cargos públicos  Costo de billetes de rifa, bingo o lotería  Cuotas, cargos o facturas pagados a clubes, logias, órdenes fraternales o grupos similares  Costo de matrícula  Valor de su tiempo o servicios  Valor de sangre donada a un banco de sangre    Ejemplo 2. Filing an amendment to taxes Los hechos son iguales a los del Ejemplo 1 salvo que su pago de $300 incluyó la compra de un boleto de temporada al precio estipulado de $120. Filing an amendment to taxes Tiene que restar el precio normal de un boleto ($120) de su pago de $300. Filing an amendment to taxes El resultado es $180. Filing an amendment to taxes Su donación caritativa es $144 (el 80% de $180). Filing an amendment to taxes Eventos benéficos de caridad. Filing an amendment to taxes   Si le paga a una organización calificada más que el valor justo de mercado por el derecho de asistir a un baile, banquete, espectáculo, evento deportivo u otro evento benéfico, puede deducir sólo la cantidad que supere el valor de los privilegios u otros beneficios que reciba. Filing an amendment to taxes   Si hay un cargo establecido por el evento, dicho cargo es el valor de su beneficio. Filing an amendment to taxes Si no hay ningún cargo establecido, el valor razonable del derecho de asistir al evento se considera el valor de su beneficio. Filing an amendment to taxes El hecho de usar o no usar los boletos de entrada u otros privilegios, no cambia la cantidad que puede deducir. Filing an amendment to taxes Sin embargo, si devuelve el boleto de entrada a la organización calificada para reventa, sí puede deducir la cantidad completa que pagó por el boleto de entrada. Filing an amendment to taxes    Aun si el boleto u otro comprobante de pago indica que el pago es una “donación”, eso no significa que pueda deducir la cantidad completa. Filing an amendment to taxes Si el boleto muestra el precio de entrada y la cantidad de la donación, sí puede deducir la cantidad de dicha donación. Filing an amendment to taxes Ejemplo. Filing an amendment to taxes Usted paga $40 por un boleto para ver una película en beneficio de una organización calificada. Filing an amendment to taxes El boleto tiene impreso “Donación: $40”. Filing an amendment to taxes Si el precio habitual de la película es $8, su donación es $32 (pago de $40 menos el precio habitual de $8). Filing an amendment to taxes Cuota o cargos de afiliación. Filing an amendment to taxes    Es posible que pueda deducir cargos o cuotas de afiliación que le paga a una organización calificada. Filing an amendment to taxes Sin embargo, puede deducir sólo la cantidad que supere el valor de los beneficios que recibió. Filing an amendment to taxes   No puede deducir honorarios, cargos o cuotas pagados a clubes y otras organizaciones sociales. Filing an amendment to taxes Éstas no son organizaciones calificadas. Filing an amendment to taxes Ciertos beneficios de afiliación pueden ignorarse. Filing an amendment to taxes   Tanto usted como la organización pueden ignorar los siguientes beneficios de afiliación si usted los recibe a cambio de un pago anual de $75 o menos. Filing an amendment to taxes Cualquier derecho o privilegio, que no sea aquél tratado bajo Eventos deportivos , anteriormente, que pueda usar frecuentemente mientras sea miembro, tales como: Entrada gratuita o rebajada a las instalaciones o eventos de la organización, Estacionamiento gratuito o rebajado, Acceso privilegiado a bienes o servicios y Descuentos en la compra de bienes o servicios. Filing an amendment to taxes Mientras usted sea miembro, la entrada a eventos a los cuales sólo puedan asistir miembros de la organización, si dicha organización ha estimado adecuadamente que el costo por persona (excluidos todos los gastos generales) no será más de $10. Filing an amendment to taxes 20. Filing an amendment to taxes Artículos simbólicos. Filing an amendment to taxes   Usted no tiene que reducir su donación por el valor de ningún beneficio que reciba si se cumple lo siguiente: Usted sólo recibe un pequeño artículo u otro beneficio de valor simbólico. Filing an amendment to taxes La organización calificada determina correctamente que el valor del artículo o beneficio que recibió no es sustancial y le informa que puede deducir la totalidad de su pago. Filing an amendment to taxes Declaración por escrito. Filing an amendment to taxes   Una organización calificada tiene que darle una declaración por escrito si usted hace un pago a la misma superior a $75, si ésta es en parte una donación y en parte a cambio de bienes o servicios. Filing an amendment to taxes Dicha declaración tiene que decir que puede deducir sólo la cantidad del pago que supere al valor de los bienes o servicios que usted recibió. Filing an amendment to taxes También tiene que darle un cálculo aproximado de buena fe del valor de esos bienes o servicios. Filing an amendment to taxes   La organización le puede dar la declaración escrita cuando la solicite o cuando reciba el pago de usted. Filing an amendment to taxes Excepción. Filing an amendment to taxes   Una organización no tendrá que darle esta declaración escrita si se cumple alguna de las siguientes afirmaciones: La organización: Es una organización gubernamental descrita en el (5) bajo Tipos de Organizaciones Calificadas , anteriormente o Se fundó sólo para propósitos religiosos y el único beneficio que usted recibe es un beneficio religioso intangible (tal como la entrada a una ceremonia religiosa) que no se suele vender en transacciones comerciales fuera del contexto de donación. Filing an amendment to taxes Usted recibe sólo artículos cuyo valor no es sustancial como se describe en Artículos simbólicos , anteriormente. Filing an amendment to taxes Usted recibe sólo beneficios de afiliación que se pueden ignorar, como se describe anteriormente. Filing an amendment to taxes Gastos Pagados a Nombre de un Estudiante que Vive con Usted Usted posiblemente pueda deducir algunos de los gastos ocasionados por haber hospedado a un estudiante. Filing an amendment to taxes Puede deducir gastos calificados por un estudiante extranjero o estadounidense que: Viva en su hogar conforme a un acuerdo escrito entre usted y una organización calificada, como parte de un programa de la misma para proveerle oportunidades educativas al estudiante, No es su pariente o dependiente y Es un estudiante a tiempo completo en el grado 12 o un grado inferior en una escuela de los Estados Unidos. Filing an amendment to taxes Puede deducir hasta $50 al mes por cada mes natural completo que el estudiante viva con usted. Filing an amendment to taxes Todo mes en que las condiciones desde la (1) hasta la (3) se cumplan por 15 días o más, cuenta como un mes completo. Filing an amendment to taxes Para información adicional, vea Expenses Paid for Student Living With You (Gastos pagados para un estudiante que vive con usted), en la Publicación 526, en inglés. Filing an amendment to taxes Programa de intercambio mutuo. Filing an amendment to taxes   No puede deducir los costos relacionados con un estudiante extranjero que viva en su hogar bajo un programa de intercambio mutuo a través del cual su hijo vivirá con una familia en un país extranjero. Filing an amendment to taxes Tabla 24-2. Filing an amendment to taxes Preguntas de Voluntarios y sus Respuestas Si hace trabajo voluntario para una organización calificada, las siguientes preguntas y respuestas podrían corresponderle. Filing an amendment to taxes Todas las reglas explicadas en este capítulo también corresponden. Filing an amendment to taxes Vea, en específico, Gastos de Bolsillo al Prestar Servicios , más adelante. Filing an amendment to taxes Pregunta Respuesta Hago trabajo voluntario 6 horas a la semana en la oficina de una organización calificada. Filing an amendment to taxes A la recepcionista se le paga $10 por hora por el mismo trabajo que hago yo. Filing an amendment to taxes ¿Puedo deducir $60 a la semana por mi tiempo?    No, no puede deducir el valor de su tiempo o servicios. Filing an amendment to taxes La oficina está ubicada a 30 millas de mi hogar. Filing an amendment to taxes ¿Puedo deducir algunos de mis gastos de automóvil por estos viajes? Sí, puede deducir los gastos de gasolina y aceite que estén directamente relacionados con los viajes de ida y vuelta del sitio donde usted es voluntario. Filing an amendment to taxes Si no quiere calcular los gastos reales, puede deducir 14 centavos por cada milla. Filing an amendment to taxes Hago trabajo voluntario como asistente de enfermera de la Cruz Roja en un hospital. Filing an amendment to taxes ¿Puedo deducir el costo de los uniformes que tengo que usar? Sí, puede deducir el costo de comprar y lavar sus uniformes si el hospital es una organización calificada, los uniformes no son apropiados para uso cotidiano y tiene que llevarlos puestos cuando haga su trabajo voluntario. Filing an amendment to taxes Le pago a una persona para cuidar de mis hijos mientras trabajo como voluntario para una organización calificada. Filing an amendment to taxes ¿Puedo deducir esos gastos? No, no puede deducir pagos por gastos de cuidado de niños como una donación caritativa, aun si son necesarios para que usted pueda hacer trabajo voluntario. Filing an amendment to taxes (Si tiene gastos de cuidado de niños para poder hacer trabajo remunerado, vea el capítulo 32). Filing an amendment to taxes Gastos de Bolsillo al Prestar Servicios Aunque no puede deducir el valor de los servicios que haya prestado a una organización calificada, es posible que pueda deducir algunos gastos pagados al prestarlos. Filing an amendment to taxes Los gastos tienen que ser: Gastos que no hayan sido reembolsados, Directamente relacionados con los servicios, Gastos que tuvo sólo debido a los servicios que prestó y Gastos que no sean gastos personales, diarios o de familia. Filing an amendment to taxes La Tabla 24-2 contiene preguntas y respuestas aplicables a algunas personas que ofrecen sus servicios como voluntarios. Filing an amendment to taxes Convenciones. Filing an amendment to taxes   Si es representante elegido para asistir a una convención de una organización calificada, puede deducir gastos no reembolsados por viajes y transporte, incluyendo una cantidad razonable por comida y alojamiento, mientras pasa la noche fuera de su casa por razones de la convención. Filing an amendment to taxes No obstante, vea Viajes , más adelante. Filing an amendment to taxes   No puede deducir gastos personales por turismo, fiestas organizadas para excursiones de pesca, boletos de entrada para el teatro o clubes nocturnos. Filing an amendment to taxes Tampoco puede deducir gastos de transporte, comida y alojamiento ni otros gastos por su cónyuge o sus hijos. Filing an amendment to taxes    No puede deducir sus gastos por asistir a una convención religiosa si va sólo como miembro de su iglesia y no como un representante elegido. Filing an amendment to taxes Sin embargo, puede deducir gastos no reembolsados que estén directamente relacionados con prestar servicios en nombre de su iglesia durante la convención. Filing an amendment to taxes Uniformes. Filing an amendment to taxes   Puede deducir el costo y mantenimiento de uniformes que no sean apropiados para uso cotidiano y que usted tenga que llevar puestos mientras presta servicios donados para una institución benéfica. Filing an amendment to taxes Padres de crianza. Filing an amendment to taxes   Usted posiblemente pueda deducir como donación caritativa algunos de los costos de ser padre o madre de crianza (proveedor de cuidado de crianza) si no tiene un fin de lucro al proveer dicho cuidado de crianza y, de hecho, no obtiene lucro alguno. Filing an amendment to taxes Las personas que usted acoja en su hogar para cuidado de crianza tienen que ser nombradas por una organización calificada. Filing an amendment to taxes    Puede deducir gastos que reúnan los siguientes requisitos: Son gastos de bolsillo por dar de comer, vestir y cuidar al hijo de crianza y no han sido reembolsados. Filing an amendment to taxes Son gastos incurridos principalmente para beneficiar a la organización calificada. Filing an amendment to taxes   Puede que los gastos no reembolsados que no pueda deducir como donaciones caritativas sean considerados manutención provista por usted al determinar si puede reclamar al hijo de crianza como dependiente. Filing an amendment to taxes Para más detalles, vea el capítulo 3. Filing an amendment to taxes Ejemplo. Filing an amendment to taxes Usted cuidó de una hija de crianza porque quería adoptarla, no para beneficiar a la agencia que la colocó en su hogar. Filing an amendment to taxes Los gastos que haya tenido y que no hayan sido reembolsados no se pueden deducir como donaciones caritativas. Filing an amendment to taxes Gastos de automóvil. Filing an amendment to taxes   Puede deducir como donación caritativa gastos de bolsillo no reembolsados, como el costo de gasolina y aceite, que estén directamente relacionados con el uso de su automóvil para prestar servicios a una organización caritativa. Filing an amendment to taxes No puede deducir gastos generales por reparaciones y mantenimiento, depreciación, cargos de matrícula o los costos de llantas o seguro. Filing an amendment to taxes    Si no quiere deducir sus gastos reales, puede usar una tarifa estándar por milla de 14 centavos para calcular su donación. Filing an amendment to taxes   Puede deducir gastos de estacionamiento y peaje independientemente de si deduce sus gastos reales o la tarifa estándar por milla. Filing an amendment to taxes   Tiene que mantener documentación escrita confiable de los gastos de automóvil. Filing an amendment to taxes Para más información, vea Gastos de automóvil bajo Documentación que se Debe Mantener , más adelante. Filing an amendment to taxes Viajes. Filing an amendment to taxes   Generalmente, puede reclamar una deducción por donaciones caritativas por gastos de viaje en los que ha incurrido necesariamente mientras esté fuera de su domicilio prestando servicios para una organización caritativa, sólo si el viaje no incluye ningún elemento significativo de placer personal, recreación o vacaciones. Filing an amendment to taxes Esto es aplicable tanto si usted paga los gastos directamente o indirectamente. Filing an amendment to taxes Usted paga los gastos indirectamente si le hace un pago a la organización caritativa y dicha institución le paga a usted sus gastos de viaje. Filing an amendment to taxes   La deducción por gastos de viaje no le será denegada sencillamente porque disfrute de proveer servicios a la organización caritativa. Filing an amendment to taxes Aun si usted disfruta del viaje, puede reclamar una deducción por donación caritativa por sus gastos de viaje si está de servicio en un sentido verdadero e íntegro durante todo el viaje. Filing an amendment to taxes No obstante, si tiene sólo tareas menores, o si durante partes significativas del viaje no tiene ninguna tarea, no puede deducir sus gastos de viaje. Filing an amendment to taxes Ejemplo 1. Filing an amendment to taxes Usted es jefe de un grupo juvenil exento de impuestos y lleva al grupo a acampar. Filing an amendment to taxes Es responsable de dirigir la instalación del campamento y proveer supervisión adulta para otras actividades durante todo el viaje. Filing an amendment to taxes Participa en las actividades del grupo y disfruta del tiempo que pasa con los integrantes del mismo. Filing an amendment to taxes Usted dirige el levantamiento del campamento y transporta al grupo de regreso a casa. Filing an amendment to taxes Usted puede deducir sus gastos de viaje. Filing an amendment to taxes Ejemplo 2. Filing an amendment to taxes Usted va de una isla a otra en velero y pasa 8 horas al día contando ballenas y otras formas de vida marina. Filing an amendment to taxes El proyecto es auspiciado por una organización caritativa. Filing an amendment to taxes En la mayoría de las circunstancias, no puede deducir sus gastos. Filing an amendment to taxes Ejemplo 3. Filing an amendment to taxes Usted trabaja varias horas cada mañana en una excavación arqueológica patrocinada por una organización caritativa. Filing an amendment to taxes El resto del día, lo tiene libre para dedicarse al recreo y turismo. Filing an amendment to taxes No puede tomar una deducción por donación caritativa aunque trabaje muy duro durante esas pocas horas. Filing an amendment to taxes Ejemplo 4. Filing an amendment to taxes Usted pasa el día entero asistiendo a la conferencia regional de una organización caritativa como representante elegido. Filing an amendment to taxes Por la tarde, va al teatro. Filing an amendment to taxes Puede declarar sus gastos de viaje como donaciones caritativas, pero no puede declarar los gastos de la tarde que usted pasó en el teatro. Filing an amendment to taxes Asignación para gastos diarios (viáticos). Filing an amendment to taxes   Si provee servicios para una organización calificada y recibe un estipendio diario para cubrir gastos de viaje razonables, incluyendo comidas y alojamiento mientras pasa la noche fuera de su domicilio, tendrá que incluir en su ingreso cualquier parte del estipendio que sea mayor que sus gastos de viaje deducibles. Filing an amendment to taxes Tal vez pueda deducir los gastos de viaje necesarios que sean mayores que el estipendio. Filing an amendment to taxes Gastos de viaje deducibles. Filing an amendment to taxes   Éstos incluyen: Transporte en avión, tren y autobús, Gastos de bolsillo por el automóvil, Tarifas de taxi y otros gastos de transporte entre el aeropuerto o estación y su hotel, Costos de alojamiento y Costo de comidas. Filing an amendment to taxes Debido a que estos gastos de viaje no están relacionados con los negocios, dichos gastos no están sujetos a los mismos límites que los gastos relacionados con los negocios. Filing an amendment to taxes Para información sobre gastos de viaje de negocios, vea Gastos de Viaje en el capítulo 26. Filing an amendment to taxes Donaciones que no Puede Deducir Hay algunas donaciones que no puede deducir, tales como aquéllas hechas a personas específicas y aquéllas hechas a organizaciones no calificadas. Filing an amendment to taxes (Vea Donaciones Hechas a Personas Físicas y Donaciones Hechas a Organizaciones no Calificadas , más adelante). Filing an amendment to taxes Hay otras por las cuales usted puede deducir sólo una parte, como se explica más adelante bajo Donaciones de las Cuales Usted se Beneficia . Filing an amendment to taxes Donaciones Hechas a Personas Físicas No puede deducir donaciones hechas a personas físicas específicas, incluyendo las siguientes: Donaciones hechas a sociedades fraternales para el propósito de pagar gastos médicos o gastos fúnebres de miembros fallecidos. Filing an amendment to taxes Donaciones hechas a personas necesitadas o dignas de ayuda. Filing an amendment to taxes No puede deducir estas donaciones aun si las hace a una organización calificada, si las hace a nombre de una persona específica. Filing an amendment to taxes Pero puede deducir una donación a una organización calificada que ayude a personas necesitadas o dignas de ayuda, si usted no indica que su donación es para una persona específica. Filing an amendment to taxes Ejemplo. Filing an amendment to taxes Puede deducir donaciones hechas a una organización calificada por asistencia en caso de inundaciones, huracanes u otro desastre. Filing an amendment to taxes Sin embargo, no puede deducir donaciones destinadas a la asistencia de una persona o familia específica. Filing an amendment to taxes Pagos hechos a un miembro del clero que él o ella pueda gastar a gusto suyo; por ejemplo, pagos por gastos personales. Filing an amendment to taxes Gastos que usted pague por otra persona que provea servicios a una organización calificada. Filing an amendment to taxes Ejemplo. Filing an amendment to taxes Su hijo trabaja como misionero. Filing an amendment to taxes Usted paga sus gastos. Filing an amendment to taxes No puede reclamar una deducción por los gastos no reembolsados de su hijo relacionados con la prestación de sus servicios. Filing an amendment to taxes Pagos hechos a un hospital por el cuidado de un paciente específico o por servicios prestados a un paciente específico. Filing an amendment to taxes No puede deducir estos pagos aunque el hospital esté administrado por una ciudad, estado u otra organización calificada. Filing an amendment to taxes Donaciones Hechas a Organizaciones no Calificadas No puede deducir donaciones hechas a organizaciones que no reúnan los requisitos para recibir donaciones deducibles, incluyendo las siguientes: Ciertos colegios de abogados estatales si: El colegio de abogados no es una subdivisión política de un estado, El colegio de abogados tiene propósitos privados además de propósitos públicos, tal como promover los intereses profesionales de sus miembros y La donación hecha por usted no tiene restricciones y puede ser usada para propósitos privados. Filing an amendment to taxes Cámaras de comercio y otras asociaciones u organizaciones comerciales (pero vea el capítulo 28). Filing an amendment to taxes Asociaciones y ligas cívicas. Filing an amendment to taxes Organizaciones comunistas. Filing an amendment to taxes Clubes sociales. Filing an amendment to taxes La mayoría de las organizaciones extranjeras (excepto ciertas organizaciones caritativas canadienses, israelís o mexicanas). Filing an amendment to taxes Para más detalles, vea la Publicación 526, en inglés. Filing an amendment to taxes Asociaciones de propietarios de viviendas. Filing an amendment to taxes Sindicatos laborales (pero vea el capítulo 28). Filing an amendment to taxes Organizaciones y candidatos políticos. Filing an amendment to taxes Donaciones de las Cuales Usted se Beneficia Si recibe o espera recibir un beneficio financiero o económico a raíz de haber hecho una donación a una organización calificada, no puede deducir la parte de la donación que represente el valor del beneficio que recibe. Filing an amendment to taxes Vea Donaciones de las Cuales Usted se Beneficia bajo Donaciones que Puede Deducir , anteriormente. Filing an amendment to taxes Estas donaciones incluyen lo siguiente: Donaciones por cabildeo. Filing an amendment to taxes Esto incluye cantidades cuyo uso usted destine para influir en legislación específica, o en relación con la misma. Filing an amendment to taxes Donaciones hechas a un hogar para personas de la tercera edad que sean para alojamiento, comida, mantenimiento o el derecho de ingresarse a dicho hogar. Filing an amendment to taxes Además, si la cantidad de su donación depende del tipo o tamaño de apartamento que usted va a ocupar, no es una donación caritativa. Filing an amendment to taxes Costos de rifas, bingo, lotería, etcétera. Filing an amendment to taxes No puede deducir como una donación caritativa cantidades que pague para comprar boletos de rifa o lotería o para jugar al bingo u otros juegos de azar. Filing an amendment to taxes Para información sobre cómo declarar ganancias y pérdidas de juego, vea Ganancias de juegos y apuestas , en el capítulo 12, y Pérdidas de Apuestas y Juegos de Azar hasta la Cantidad de sus Ganancias de Juego , en el capítulo 28. Filing an amendment to taxes Cuotas pagadas a órdenes fraternales y grupos parecidos. Filing an amendment to taxes No obstante, vea la sección anterior, Cuota o cargos de afiliación bajo Donaciones que Puede Deducir . Filing an amendment to taxes Costos de matrícula o cantidades que pague en su lugar. Filing an amendment to taxes No puede deducir como donación caritativa las cantidades que pague por costos de matrícula, aunque las pague para que niños asistan a escuelas parroquiales o guarderías calificadas que operan sin fines de lucro. Filing an amendment to taxes Tampoco puede deducir cantidad fija alguna que tenga que pagar además del cargo por matrícula de una escuela privada, o en lugar del mismo, aunque haya sido designada como una “donación”. Filing an amendment to taxes Valor de Tiempo o Servicios No puede deducir el valor de su tiempo o servicios, incluyendo: Donaciones de sangre hechas a la Cruz Roja de los Estados Unidos o a bancos de sangre y El valor de ingresos perdidos mientras trabaja como voluntario sin remuneración para una organización calificada. Filing an amendment to taxes Gastos Personales No puede deducir gastos personales, diarios o de familia, tales como los siguientes: El costo de comidas que consuma mientras presta servicios para una organización calificada a menos que sea necesario pasar la noche fuera de su hogar mientras presta los servicios. Filing an amendment to taxes Gastos de adopción, incluidos los cargos que se le pagan a una agencia de adopción y los costos de alojar a un niño en su hogar antes de que la adopción sea final (pero vea Crédito por Adopción en el capítulo 37 y las instrucciones del Formulario 8839, Qualified Adoption Expenses (Gastos de adopción calificados), en inglés). Filing an amendment to taxes Además, es posible que pueda reclamar una exención por el hijo. Filing an amendment to taxes Vea Hijo adoptivo en el capítulo 3. Filing an amendment to taxes Cargos de Tasación Los cargos que pague para averiguar el valor justo de mercado de bienes donados no se pueden deducir como donaciones (vea el capítulo 28). Filing an amendment to taxes Donaciones de Bienes Si dona bienes a una organización calificada, la cantidad de su donación caritativa suele ser el valor justo de mercado de los bienes al momento de hacer la donación. Filing an amendment to taxes Sin embargo, si el valor de los bienes ha aumentado, es posible que se vea obligado a hacer ajustes a la cantidad de la deducción. Filing an amendment to taxes Vea Donación de Bienes Cuyo Valor ha Aumentado , más adelante. Filing an amendment to taxes Para información acerca de la documentación que necesita mantener y la información que tiene que entregar junto con su declaración de impuestos si dona bienes, vea Documentación que se Debe Mantener y Cómo Declarar las Donaciones Caritativas , más adelante. Filing an amendment to taxes Ropa y artículos domésticos. Filing an amendment to taxes   Si dona ropa o artículos domésticos, la ropa o artículos domésticos tienen que estar, como mínimo, en buenas condiciones, para usted poder reclamar una deducción correspondiente a dichos artículos. Filing an amendment to taxes Excepción. Filing an amendment to taxes   Puede deducir la donación de una prenda de vestir o enseres domésticos que no estén, como mínimo, en buen estado, si declara una deducción de más de $500 por éstos e incluye junto con su declaración de impuestos una valoración calificada de los mismos. Filing an amendment to taxes Artículos domésticos. Filing an amendment to taxes   Los artículos domésticos incluyen: Muebles y mobiliario, Equipo electrónico, Enseres eléctricos, Ropa de cama y Otros artículos semejantes. Filing an amendment to taxes   Los artículos domésticos no incluyen: Alimentos, Pinturas, antigüedades y otros objetos de arte, Joyas y gemas, y Colecciones. Filing an amendment to taxes Automóviles, barcos y aviones. Filing an amendment to taxes    Las siguientes reglas corresponden a toda donación de un vehículo que reúna los requisitos. Filing an amendment to taxes Un vehículo que reúne los requisitos es: Un automóvil o todo vehículo de motor fabricado principalmente para uso en carreteras, caminos y carreteras públicas, Un barco, o Un avión. Filing an amendment to taxes Deducción de más de $500. Filing an amendment to taxes   Si dona un vehículo que reúna los requisitos con valor justo de mercado declarado de más de $500, puede deducir la cantidad que sea menor entre las siguientes: Las ganancias brutas procedentes de la venta del vehículo por la organización o El valor justo de mercado del vehículo en la fecha de la donación. Filing an amendment to taxes Si el valor justo de mercado del vehículo era mayor a su costo u otra base, es posible que tenga que reducir el valor justo de mercado para obtener la cantidad deducible, según se describe bajo Donación de Bienes Cuyo Valor ha Aumentado , más adelante. Filing an amendment to taxes Formulario 1098-C. Filing an amendment to taxes   Tiene que adjuntar a su declaración de impuestos la Copia B del Formulario 1098-C, Contributions of Motor Vehicles, Boats, and Airplanes (Donaciones de vehículos motorizados, barcos y aviones), en inglés, u otra declaración escrita que contenga la misma información que el Formulario 1098-C, que usted recibió de la organización. Filing an amendment to taxes El Formulario 1098-C (u otra declaración escrita) mostrará la ganancia bruta procedente de la venta del vehículo. Filing an amendment to taxes   Si presenta la declaración por vía electrónica, tiene que: adjuntar la Copia B del Formulario 1098-C al Formulario 8453(SP) (o al Formulario 8453, en inglés) y enviar dichos formularios al IRS o adjuntar la Copia B del Formulario 1098-C como documento de tipo PDF si su programa de computadora lo permite. Filing an amendment to taxes   Si usted no adjunta el Formulario 1098-C (u otra declaración escrita), no puede deducir su donación. Filing an amendment to taxes   Tiene que obtener el Formulario 1098-C (u otra declaración escrita) dentro de los 30 días a partir de la venta del vehículo. Filing an amendment to taxes Si le corresponde la Excepción 1 ó 2 (descritas más adelante), tiene que obtener el Formulario 1098-C (u otra declaración escrita) dentro de los 30 días de la donación. Filing an amendment to taxes Se acerca el plazo para la presentación de la declaración y aún no tiene el Formulario 1098-C. Filing an amendment to taxes   Si se acerca el plazo para la presentación de la declaración y aún no ha recibido el Formulario 1098-C, usted tiene dos opciones: Solicitar una prórroga automática de 6 meses para presentar la declaración. Filing an amendment to taxes Puede obtener esta prórroga mediante la presentación del Formulario 4868(SP), Solicitud de Prórroga Automática para Presentar la Declaración de Impuestos sobre el Ingreso Personal de los Estados Unidos (o el Formulario 4868, Application for Automatic Extension of Time To File U. Filing an amendment to taxes S. Filing an amendment to taxes Individual Income Tax Return, en inglés). Filing an amendment to taxes Para más información, vea Prórroga Automática , en el capítulo 1. Filing an amendment to taxes Presentar la declaración de impuestos dentro del plazo sin reclamar la deducción por el vehículo que reúne los requisitos. Filing an amendment to taxes Después de haber recibido el Formulario 1098-C, puede presentar una declaración enmendada, es decir, el Formulario 1040X, Amended U. Filing an amendment to taxes S. Filing an amendment to taxes Individual Income Tax Return (Declaración enmendada de impuestos sobre el ingreso personal de los Estados Unidos), en inglés, para reclamar la deducción. Filing an amendment to taxes Adjunte la Copia B del Formulario 1098-C (u otra declaración escrita) a la declaración enmendada. Filing an amendment to taxes Para obtener más información sobre las declaraciones enmendadas, vea Declaraciones Enmendadas y Reclamaciones de Reembolso , en el capítulo 1. Filing an amendment to taxes Excepciones. Filing an amendment to taxes   Existen dos excepciones a las reglas relativas a las deducciones de más de $500 que se acaban de explicar. Filing an amendment to taxes Excepción 1: vehículo usado o mejorado por la organización. Filing an amendment to taxes   Si la organización calificada hace uso significativo del vehículo, o le hace mejoras materiales al mismo antes de traspasarlo, normalmente puede deducir el valor justo de mercado del vehículo al momento de la donación. Filing an amendment to taxes No obstante, si el valor justo de mercado del vehículo era mayor a su costo u otra base, es posible que tenga que reducir el valor justo de mercado para obtener la cantidad deducible, según se describe en Donación de Bienes Cuyo Valor ha Aumentado , más adelante. Filing an amendment to taxes El Formulario 1098-C (u otra declaración escrita) indicará si corresponde esta excepción. Filing an amendment to taxes Excepción 2: vehículo donado o vendido a una persona necesitada. Filing an amendment to taxes   Si la organización calificada regala el vehículo o lo vende a un precio mucho menor que el valor justo de mercado a una persona necesitada para promover los fines caritativos de la organización, generalmente puede deducir el valor justo de mercado del vehículo al momento de la donación. Filing an amendment to taxes No obstante, si el valor justo de mercado del vehículo era mayor a su costo u otra base, es posible que tenga que reducir el valor justo de mercado para obtener la cantidad deducible, según se describe bajo Donación de Bienes Cuyo Valor ha Aumentado , más adelante. Filing an amendment to taxes El Formulario 1098-C (u otra declaración escrita) indicará si corresponde esta excepción. Filing an amendment to taxes   Esta excepción no corresponde si la organización vende el vehículo en una subasta. Filing an amendment to taxes En tal caso, no puede deducir el valor justo de mercado del vehículo. Filing an amendment to taxes Ejemplo. Filing an amendment to taxes Anita dona un automóvil usado a una organización calificada. Filing an amendment to taxes Ella lo compró hace 3 años por $9,000. Filing an amendment to taxes Una guía de automóviles usados muestra el valor justo de mercado de $6,000 para ese tipo de automóvil. Filing an amendment to taxes No obstante, Anita recibe un Formulario 1098-C de la organización que indica que el automóvil fue vendido por $2,900. Filing an amendment to taxes Ni la Excepción 1 ni la Excepción 2 corresponde. Filing an amendment to taxes Si Anita detalla sus deducciones, puede deducir $2,900 por su donación. Filing an amendment to taxes Tiene que adjuntar el Formulario 1098-C y el Formulario 8283 a su declaración de impuestos. Filing an amendment to taxes Deducción de $500 o menos. Filing an amendment to taxes   Si la organización calificada vende el vehículo por $500 o menos y las Excepciones 1 y 2 no corresponden, puede deducir la cantidad que sea menor de las siguientes: $500 o El valor justo de mercado del vehículo en la fecha de la donación. Filing an amendment to taxes No obstante, si el valor justo de mercado del vehículo era mayor a su costo u otra base, es posible que tenga que reducir el valor justo de mercado para obtener la cantidad deducible, según se describe bajo Donación de Bienes Cuyo Valor ha Aumentado , más adelante. Filing an amendment to taxes   Si el valor justo de mercado del vehículo es al menos $250 pero no más de $500, tiene que tener una declaración escrita de la organización calificada que acuse recibo de su donación. Filing an amendment to taxes La declaración escrita tiene que contener la información y reunir los requisitos para un acuse de recibo bajo Deducciones de un Mínimo de $250 pero de un Máximo de $500 bajo Documentación que se Debe Mantener , más adelante. Filing an amendment to taxes Participación parcial en los bienes. Filing an amendment to taxes   Por lo general, no puede deducir una donación caritativa de una cantidad menor que la cantidad total de su participación en los bienes. Filing an amendment to taxes Derecho al uso de los bienes. Filing an amendment to taxes   Una donación del derecho de usar bienes es una donación de una cantidad menor que el total de su participación en aquellos bienes y no es deducible. Filing an amendment to taxes Para excepciones y más información, vea Partial Interest in Property Not in Trust (Participación parcial en bienes no colocados en fideicomiso) en la Publicación 561, en inglés. Filing an amendment to taxes Intereses futuros en bienes muebles tangibles. Filing an amendment to taxes   No puede deducir el valor de una donación caritativa que hizo en forma de intereses futuros en bienes muebles tangibles, hasta después de que todos los intereses intermedios y derechos a la posesión de hecho de la propiedad hayan caducado o hayan sido entregados a alguien que no sea usted, un pariente o una organización relacionada. Filing an amendment to taxes Bienes muebles tangibles. Filing an amendment to taxes   Éstos son bienes de cualquier tipo, que no sean terrenos o edificios, que se puedan ver o tocar. Filing an amendment to taxes Incluyen muebles, libros, joyas, pinturas y automóviles. Filing an amendment to taxes Intereses futuros. Filing an amendment to taxes   Éstos corresponden a intereses que deban comenzar en un futuro, independientemente de si son designados como intereses futuros bajo ley estatal. Filing an amendment to taxes Determinación del Valor Justo de Mercado Esta sección trata de las pautas generales para determinar el valor justo de mercado de varios tipos de bienes donados. Filing an amendment to taxes La Publicación 561, en inglés, contiene una explicación más completa. Filing an amendment to taxes El valor justo de mercado es el precio que tiene el bien en el momento que deja de ser propiedad del vendedor y se vuelve propiedad del comprador, sin que ninguno esté obligado a comprar o vender y teniendo ambos conocimiento razonable de todos los hechos pertinentes. Filing an amendment to taxes Ropa usada y artículos domésticos usados. Filing an amendment to taxes   Generalmente, el valor justo de mercado de ropa y artículos domésticos usados es mucho menor que el precio al que usted los compró cuando estaban nuevos. Filing an amendment to taxes   Para ropa usada, debe reclamar como valor el precio que compradores de artículos usados de hecho pagan en tiendas de ropa usada, tales como tiendas de mercancía de segunda mano o tiendas de consignación. Filing an amendment to taxes Vea Household Goods (Artículos domésticos) en la Publicación 561, en inglés, para información sobre la valorización de artículos domésticos, tales como muebles, enseres eléctricos y ropa de cama. Filing an amendment to taxes Ejemplo. Filing an amendment to taxes Diana Naranjo donó un abrigo a una tienda de mercancía de segunda mano administrada por su iglesia. Filing an amendment to taxes Ella pagó $300 por el abrigo hace tres años. Filing an amendment to taxes Abrigos parecidos se venden en la tienda por $50. Filing an amendment to taxes El valor justo de mercado del abrigo es $50. Filing an amendment to taxes La donación de Diana se limita a $50. Filing an amendment to taxes Automóviles, barcos y aviones. Filing an amendment to taxes   Si dona un automóvil, barco o avión a una organización caritativa, tiene que determinar su valor justo de mercado. Filing an amendment to taxes Ciertas empresas y organizaciones comerciales publican guías para determinar el precio de automóviles usados, conocidos como “ blue books ” (libros azules), que contienen precios de venta completos de concesionarios o precios promedio de concesionarios para modelos de años recientes. Filing an amendment to taxes Las guías pueden ser publicadas mensualmente o por temporadas y para diferentes regiones del país. Filing an amendment to taxes Estas guías también proveen cómputos aproximados para hacer ajustes correspondientes a equipo poco común, millas recorridas fuera de lo normal y estado físico. Filing an amendment to taxes Los precios no son “oficiales” y estas publicaciones no se consideran una valorización de ningún bien donado en específico. Filing an amendment to taxes Pero sí dan una idea para hacer una valorización y sugerir precios relativos que se puedan comparar con ventas y ofertas actuales en su área. Filing an amendment to taxes   También hay información disponible por Internet acerca del valor de automóviles usados. Filing an amendment to taxes Ejemplo. Filing an amendment to taxes Usted hace una donación de un automóvil usado, que está en mal estado, a una escuela secundaria local, para el uso de estudiantes que toman cursos de reparación de vehículos. Filing an amendment to taxes Una guía de automóviles usados muestra que el valor de venta al por menor del concesionario para este tipo de automóvil en mal estado es de $1,600. Filing an amendment to taxes Sin embargo, la guía muestra que el precio de venta de un vendedor privado de dicho automóvil es sólo de $750. Filing an amendment to taxes Se considera que el valor justo de mercado del automóvil es $750. Filing an amendment to taxes Cantidades grandes. Filing an amendment to taxes   Si dona una gran cantidad del mismo artículo, el valor justo de mercado es el precio al que se venden cantidades comparables de dicho artículo. Filing an amendment to taxes Donación de Bienes Cuyo Valor ha Disminuido Si dona bienes con un valor justo de mercado menor que su base en los mismos, su deducción se limita al valor justo de mercado de dichos bienes. Filing an amendment to taxes No puede reclamar una deducción por la diferencia entre la base de los bienes y el valor justo de mercado de los mismos. Filing an amendment to taxes Donación de Bienes Cuyo Valor ha Aumentado Si dona bienes con un valor justo de mercado superior a su base en los mismos, es posible que tenga que reducir el valor justo de mercado por la misma cantidad que aumentó el valor cuando se hizo la revaloración cuando calcule su deducción. Filing an amendment to taxes Su base en los bienes suele ser la cantidad que pagó por los mismos. Filing an amendment to taxes Vea el capítulo 13 si necesita más información sobre la base. Filing an amendment to taxes Se aplican distintas reglas al calcular su deducción, según si los bienes son: Bienes de ingreso ordinario o Bienes de ganancias de capital. Filing an amendment to taxes Bienes de ingreso ordinario. Filing an amendment to taxes   Los bienes son bienes de ingreso ordinario si en la fecha en que se donaron, su venta al valor justo de mercado le hubiera resultado en un ingreso ordinario o en ganancias de capital a corto plazo para usted. Filing an amendment to taxes Algunos ejemplos de bienes de ingreso ordinario son inventario, obras de arte creadas por el donante, manuscritos preparados por el donante y bienes de capital (definidos en el capítulo 14) que se tienen por un año o menos. Filing an amendment to taxes Cantidad de la deducción. Filing an amendment to taxes   La cantidad que puede deducir por una donación de bienes de ingreso ordinario es el valor justo de mercado del bien, menos la cantidad que, al venderlo por su valor justo de mercado, hubiera resultado en ingreso ordinario o ganancias de capital a corto plazo para usted. Filing an amendment to taxes Por lo general, esta regla hace que la deducción se limite a su base en los bienes. Filing an amendment to taxes Ejemplo. Filing an amendment to taxes Usted dona a su iglesia acciones que tuvo por 5 meses. Filing an amendment to taxes El valor justo de mercado de las acciones el día en que usted las dona es $1,000, pero usted pagó por ellos sólo $800 (su base). Filing an amendment to taxes Debido a que los $200 de revalorización serían ganancias de capital a corto plazo si usted vendiera las acciones, su deducción se limita a $800 (valor justo de mercado menos la revalorización). Filing an amendment to taxes Bienes de ganancias de capital. Filing an amendment to taxes   Los bienes son bienes de ganancias de capital si en la fecha en que se donaron, su venta al valor justo de mercado hubiera resultado en ganancias de capital a largo plazo para usted. Filing an amendment to taxes Éstos incluyen bienes de capital que usted ha conservado por más de 1 año, además de ciertos bienes raíces y bienes depreciables que usó en su negocio u ocupación y, normalmente, conservó por más de 1 año. Filing an amendment to taxes Cantidad de la deducción —regla general. Filing an amendment to taxes   Al calcular su deducción por una donación de bienes de ganancias de capital, normalmente puede usar el valor justo de mercado de dichos bienes. Filing an amendment to taxes Excepciones. Filing an amendment to taxes   En ciertas situaciones, tiene que reducir el valor justo de mercado por la cantidad que le hubiera resultado en ganancias de capital a largo plazo, si hubiera vendido los bienes por su valor justo de mercado. Filing an amendment to taxes Generalmente, esto significa reducir el valor justo de mercado a que sea igual al costo de los bienes u otra base. Filing an amendment to taxes Ventas a precios rebajados. Filing an amendment to taxes   Una venta de bienes a precios rebajados es una venta o intercambio por menos que el valor justo de mercado de los bienes. Filing an amendment to taxes Una venta a precios rebajados hecha a una organización calificada es, en parte, una donación caritativa y en parte una venta o intercambio. Filing an amendment to taxes Una venta a precios rebajados podría dar como resultado una ganancia tributable. Filing an amendment to taxes Información adicional. Filing an amendment to taxes   Para más información sobre la donación de bienes revalorizados, vea Giving Property That Has Increased in Value (Donación de bienes cuyo valor ha aumentado) en la Publicación 526, en inglés. Filing an amendment to taxes Cuándo Puede Deducir sus Donaciones Puede deducir sus donaciones únicamente en el año en que de hecho dona el dinero en efectivo u otros bienes (o en un año posterior si se trasladan a dicho año, como se explica más adelante en Cantidades Trasladadas al Año Siguiente ). Filing an amendment to taxes Esto corresponde independientemente de si utiliza el método contable a base de efectivo o a base de lo devengado. Filing an amendment to taxes Fecha de la donación. Filing an amendment to taxes   Normalmente, la donación se considera hecha en la fecha de entrega incondicional de la misma. Filing an amendment to taxes Cheques. Filing an amendment to taxes   Un cheque enviado por usted a una organización caritativa se considera entregado en la fecha en que lo envía. Filing an amendment to taxes Mensaje de texto. Filing an amendment to taxes    Donaciones hechas por medio de un mensaje de texto se pueden deducir en el año en que envía el mensaje de texto si la donación se le cobra a su cuenta de teléfono o celular. Filing an amendment to taxes Tarjeta de crédito. Filing an amendment to taxes    Las donaciones cargadas a su tarjeta de crédito son deducibles en el año en que hace el cargo a su tarjeta de crédito. Filing an amendment to taxes Pago telefónico. Filing an amendment to taxes    Si hace su pago por teléfono, se considera que la fecha en que la institución financiera paga esa cantidad es la fecha en que se recibe la donación. Filing an amendment to taxes Título de acciones. Filing an amendment to taxes   Se considera que usted ha realizado su donación de un título de acciones, debidamente endosado, a una organización caritativa o al agente de ella, en la misma fecha de envío, o de entrega de otra manera, a la organización caritativa. Filing an amendment to taxes No obstante, si usted le da un título de acciones a su representante personal o a la sociedad anónima emisora del título para que sea traspasado al nombre de la organización caritativa, su donación no se recibe hasta la fecha en que las acciones sean traspasadas en los libros de la sociedad anónima. Filing an amendment to taxes Pagaré. Filing an amendment to taxes   Si emite y entrega un pagaré a una organización caritativa como donación, no se considera una donación hasta que usted haga los pagos sobre el mismo. Filing an amendment to taxes Opción. Filing an amendment to taxes    Si le otorga a una organización caritativa una opción para la compra de bienes raíces a precio de oferta, no se considera donación hasta que dicha organización ejecute la opción. Filing an amendment to taxes Fondos de un préstamo. Filing an amendment to taxes   Si hace una donación con fondos obtenidos de un préstamo, puede deducir la donación en el año en que envíe los fondos a la organización caritativa, independientemente de cuándo reintegre el préstamo. Filing an amendment to taxes Límites sobre Deducciones La cantidad de su deducción por donaciones caritativas no puede exceder del 50% de su ingreso bruto ajustado (AGI, por sus siglas en inglés). Filing an amendment to taxes Su deducción puede ser limitada aun mas al 30% o 20% de su AGI, según el tipo de bienes que done y el tipo de organización a la cual se los done. Filing an amendment to taxes Si el total de sus donaciones del año entero son iguales al 20% o menos de su AGI, estos límites no le corresponden a usted. Filing an amendment to taxes Los límites se explican en detalle bajo Limits on Deductions (Límites sobre deducciones), en la Publicación 526, en inglés. Filing an amendment to taxes Un límite superior aplica a determinadas donaciones calificadas destinadas a proyectos de conservación. Filing an amendment to taxes Vea la Publicación 526, disponible en inglés, para más detalles. Filing an amendment to taxes Cantidades Trasladadas al Año Siguiente Puede trasladar al año siguiente las donaciones que no pudo deducir en el año en curso debido a que sobrepasan los límites de su ingreso bruto ajustado. Filing an amendment to taxes Puede deducir dicho exceso en cada uno de los 5 años siguientes hasta que haya deducido la cantidad entera, pero no más allá de esa fecha. Filing an amendment to taxes Para más información, vea Carryovers (Cantidades trasladadas al año siguiente) en la Publicación 526, en inglés. Filing an amendment to taxes Documentación que se Debe Mantener Tiene que conservar documentación para comprobar la cantidad de cada donación que usted hizo durante el año. Filing an amendment to taxes El tipo de documentos que tiene que conservar depende de la cantidad de las donaciones y de si son: Donaciones en efectivo, Donaciones que no sean en efectivo o Gastos de bolsillo en los que se ha incurrido al donar servicios. Filing an amendment to taxes Nota: Por lo general, una organización tiene que darle una declaración escrita si recibe de usted un pago superior a $75 que es en parte una donación y en parte a cambio de bienes y servicios. Filing an amendment to taxes (Vea la sección Donaciones de las Cuales Usted se Beneficia bajo Donaciones que Puede Deducir , anteriormente). Filing an amendment to taxes Conserve la declaración escrita con su documentación. Filing an amendment to taxes Es posible que ésta cumpla todos o parte de los requisitos de documentación, que se explican más adelante. Filing an amendment to taxes Donaciones en Efectivo Las donaciones en efectivo incluyen aquéllas que se pagan con dinero en efectivo, por cheque, transferencia de fondos electrónica, tarjeta de crédito, tarjeta de débito, o deducción de nómina. Filing an amendment to taxes No puede deducir una donación hecha en efectivo, cualquiera que sea la cantidad, a no ser que guarde uno de los siguientes documentos: Documentación bancaria que muestre el nombre de la organización caritativa calificada, la fecha de la donación y la cantidad de la donación. Filing an amendment to taxes La documentación bancaria puede incluir: Un cheque cancelado, Un estado de cuentas bancario o de una cooperativa de crédito o Un estado de cuentas de tarjeta de crédito. Filing an amendment to taxes Un recibo (o una carta u otra comunicación escrita) de la organización calificada en el cual aparezcan el nombre de dicha organización, la fecha de la donación y la cantidad de la donación. Filing an amendment to taxes Los registros de nómina descritos a continuación. Filing an amendment to taxes Deducciones de nómina. Filing an amendment to taxes   Si usted hace donaciones por deducción de nómina, tiene que guardar: Un talón de cheque, Formulario W-2 u otro documento proporcionado por su empleador en el cual se indican la fecha y cantidad de la donación y Una tarjeta de compromiso u otro documento preparado por o para la organización calificada en el cual se indica el nombre de dicha organización. Filing an amendment to taxes Si su empleador retuvo $250 o más de un solo cheque de pago, vea Donaciones de $250 o Más , a continuación. Filing an amendment to taxes Donaciones de $250 o Más Puede reclamar una deducción por una donación de $250 o más sólo si tiene un acuse de recibo de su donación emitido por la organización calificada o si tiene cierta documentación correspondiente a las deducciones de nómina. Filing an amendment to taxes Si hizo más de una sola donación en la cantidad de $250 o más, tiene que tener un acuse de recibo separado para cada una o un solo acuse de recibo que muestre cada donación, la fecha de cada donación y el total de sus donaciones. Filing an amendment to taxes Cantidad de la donación. Filing an amendment to taxes   Al calcular si su donación es de $250 o más, no combine donaciones separadas. Filing an amendment to taxes Por ejemplo, si donaba a su iglesia $25 por semana, los pagos semanales no tienen que sumarse. Filing an amendment to taxes Cada pago se considera una donación separada. Filing an amendment to taxes   Si se hacen donaciones por deducción de nómina, la deducción de cada cheque de pago se considera una donación separada. Filing an amendment to taxes   Si hizo un pago que fuera en parte a cambio de bienes y servicios, como se describe anteriormente bajo Donaciones de las Cuales Usted se Beneficia , su donación es la cantidad del pago que sea mayor al valor de los bienes y servicios. Filing an amendment to taxes Acuse de recibo. Filing an amendment to taxes   El acuse de recibo tiene que reunir los siguientes requisitos: Tiene que ser por escrito. Filing an amendment to taxes Tiene que incluir: La cantidad de dinero en efectivo que donó, Si la organización calificada le dio a usted algún bien o servicio como resultado de su donación (que no sea un artículo simbólico o beneficios de afiliación), Una descripción y cómputo aproximado de buena fe del valor de todos los bienes o servicios descritos en (b) (que no sean beneficios religiosos intangibles) y Una declaración escrita explicando que el único beneficio que usted recibió fue un beneficio religioso intangible, si ése fue el caso. Filing an amendment to taxes En el acuse de recibo no se necesita describir ni estimar el valor del beneficio religioso intangible. Filing an amendment to taxes Un beneficio religioso intangible es un beneficio que no se suele vender en transacciones comerciales fuera del contexto de donación (regalo). Filing an amendment to taxes Un ejemplo, es la entrada a una ceremonia religiosa. Filing an amendment to taxes Tiene que obtenerlo a más tardar en la fecha más temprana entre las siguientes: La fecha en que usted presenta su declaración de impuestos para el año en que haya hecho la donación o La fecha de vencimiento, incluyendo prórrogas, para presentar la declaración de impuestos. Filing an amendment to taxes   Si la fecha de la donación no se indica en el acuse de recibo, tiene que tener además documentación bancaria o un recibo, como se describe anteriormente, en el que sí se indica la fecha de la donación. Filing an amendment to taxes Si el acuse de recibo indica la fecha de la donación y reúne los demás requisitos descritos anteriormente, usted no necesita otra documentación. Filing an amendment to taxes Deducciones de nómina. Filing an amendment to taxes   Si hace una donación por medio de deducción de nómina y su empleador retuvo $250 o más de un solo cheque de pago, usted tiene que guardar: Un talón de cheque, Formulario W-2 u otro documento proporcionado por su empleador en el cual se indica la cantidad retenida como donación y Una tarjeta de compromiso u otro documento preparado por o para la organización calificada en el cual se indica el nombre de dicha organización afirmando que dicha organización no provee bienes o servicios a cambio de donaciones hechas por deducción de nómina. Filing an amendment to taxes Puede guardar una sola tarjeta de compromiso para toda donación hecha por deducción de nómina, cualquiera que sea la cantidad, siempre y cuando contenga toda la información requerida. Filing an amendment to taxes   Si el talón de cheque, Formulario W-2, tarjeta de compromiso u otro documento no muestra la fecha de la donación, usted tiene que tener otro documento adicional que muestre dicha fecha. Filing an amendment to taxes Si el talón de cheque, Formulario W-2, tarjeta de compromiso u otro documento sí muestra la fecha de la donación, no necesita otra documentación a excepción de la que acaba de describirse anteriormente en los puntos (1) y (2). Filing an amendment to taxes Donaciones que no Sean en Efectivo En el caso de una donación que no sea en efectivo, la documentación que tiene que guardar depende de si su deducción por la donación es: Menos de $250, Por lo menos $250 pero no más de $500, Más de $500 pero no más de $5,000 o Más de $5,000. Filing an amendment to taxes Cantidad de la deducción. Filing an amendment to taxes   Al calcular si su deducción es de $500 o más, sume las deducciones declaradas por todo artículo de propiedad parecida donada a alguna organización caritativa durante el año. Filing an amendment to taxes   Si recibió bienes o servicios a cambio, como se describe anteriormente en Donaciones de las Cuales Usted se Beneficia , reduzca su donación por el valor de aquellos bienes o servicios. Filing an amendment to taxes Si calcula su deducción disminuyendo el valor justo de mercado de los bienes donados por la cantidad que dicho valor aumentó desde su compra del artículo, como se describe anteriormente en Donación de Bienes Cuyo Valor ha Aumentado , su donación corresponde a la cantidad disminuida. Filing an amendment to taxes Donaciones Menores de $250 Si hace alguna donación que no sea en efectivo, tendrá que obtener y guardar un recibo emitido por la organización caritativa en el cual se indican: El nombre de la organización caritativa, La fecha y el sitio de la donación caritativa y Una descripción razonablemente detallada de los bienes. Filing an amendment to taxes Una carta u otra comunicación escrita de la organización caritativa que acuse recibo de la donación e incluya la información en los puntos (1), (2) y (3) servirá de recibo. Filing an amendment to taxes No está obligado a tener un recibo cuando sea poco factible obtener uno (por ejemplo, si deja bienes en un punto de recogida no atendido de una organización caritativa). Filing an amendment to taxes Documentación adicional. Filing an amendment to taxes   También tiene que mantener documentación escrita confiable por cada artículo de propiedad donada. Filing an amendment to taxes La documentación escrita tiene que incluir la siguiente información: El nombre y dirección de la organización a la cual hizo la donación. Filing an amendment to taxes La fecha y sitio de la donación. Filing an amendment to taxes Una descripción razonablemente detallada de los bienes dadas las circunstancias. Filing an amendment to taxes Para valores bursátiles, guarde el nombre del emisor, el tipo de los valores y si se comercializan regularmente en una bolsa de valores o mercado secundario. Filing an amendment to taxes El valor justo de mercado de los bienes en la