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Filing taxes Publication 1544(SP) - Main Content Table of Contents ¿Por qué hay que declarar estos pagos? ¿Quién tiene que presentar el Formulario 8300-SP?¿Qué pagos tienen que declararse? ¿Qué es efectivo? Número de identificación del contribuyente (TIN) ¿Qué son transacciones relacionadas? ¿Qué se hace en el caso de transacciones sospechosas? Cuándo, dónde y qué se tiene que presentar Ejemplos Multas y sanciones Cómo Obtener Ayuda con los ImpuestosTalleres de Asistencia Tributaria para Contribuyentes de Bajos Recursos (LITC, por sus siglas en inglés). Filing taxes ¿Por qué hay que declarar estos pagos? A menudo, los contrabandistas y narcotraficantes hacen transacciones de grandes cantidades de efectivo con el propósito de “blanquear” (lavar) dinero proveniente de actividades ilícitas. Filing taxes El término “blanquear” (lavar) significa convertir el dinero “sucio”, u obtenido ilegalmente, en dinero “limpio” (como si fuera obtenido legalmente). Filing taxes El gobierno a menudo puede rastrear el origen de este dinero blanqueado (lavado) mediante los pagos que se declaran. Filing taxes Determinadas leyes aprobadas por el Congreso requieren que se declaren estos pagos. Filing taxes Al cumplir con estas leyes, se proporciona información valiosa para ayudar a poner fin a las operaciones de los evasores de impuestos y los que se benefician del narcotráfico y otras actividades delictivas. Filing taxes La USA Patriot Act (Ley patriota de los Estados Unidos) del año 2001 amplió el alcance de dichas leyes con el propósito de rastrear los fondos usados para llevar a cabo acciones terroristas. Filing taxes ¿Quién tiene que presentar el Formulario 8300-SP? Por regla general, toda persona que se dedique a una ocupación o negocio en los que reciba más de $10,000 en efectivo en una sola transacción, o en varias transacciones relacionadas, tiene que presentar el Formulario 8300-SP. Filing taxes Por ejemplo, es posible que tenga que presentar el Formulario 8300-SP si la ocupación o negocio al cual se dedica es la compraventa de joyas, muebles, barcos, aeronaves o automóviles, si es prestamista, abogado o corredor de bienes raíces, o si se trata de una compañía de seguros o de una agencia de viajes. Filing taxes Las reglas especiales que deben cumplir los secretarios de los tribunales federales o estatales aparecen más adelante bajo Fianza recibida por secretarios de los tribunales. Filing taxes Sin embargo, usted no tiene que presentar el Formulario 8300-SP si la transacción no está relacionada con su ocupación o negocio. Filing taxes Por ejemplo, si es dueño de una joyería y vende su automóvil personal por una cantidad superior a $10,000 en efectivo, no tendrá que presentar el Formulario 8300-SP por esta transacción. Filing taxes Definición de transacción. Filing taxes   Se lleva a cabo una “transacción” cuando: Se venden bienes o propiedades, o se prestan servicios; Se alquila una propiedad; Se intercambia efectivo por otro efectivo; Se contribuye a una cuenta de fideicomiso o a una cuenta en plica (depósito en custodia de un tercero); Se saca o se paga un préstamo; o Se convierte el efectivo en un instrumento negociable, como un cheque o un bono. Filing taxes Definición de persona. Filing taxes   Una “persona” incluye una persona física, una empresa o compañía, una sociedad anónima, una sociedad colectiva, una asociación, un fideicomiso o un caudal hereditario. Filing taxes   A las organizaciones exentas, incluidas las que tienen planes para sus empleados, se las considera también “personas”. Filing taxes Sin embargo, las organizaciones exentas no tienen que presentar el Formulario 8300-SP cuando reciben una donación caritativa superior a $10,000 en efectivo, debido a que dicha donación no la reciben en el transcurso de una ocupación o negocio. Filing taxes Transacciones en el extranjero. Filing taxes   No tiene que presentar el Formulario 8300-SP si toda la transacción (incluyendo la recepción del efectivo) se lleva a cabo fuera de: Los 50 estados de los Estados Unidos, El Distrito de Columbia, Puerto Rico o Una posesión o territorio de los Estados Unidos. Filing taxes Sin embargo, tiene que presentar el Formulario 8300-SP si alguna parte de la transacción (incluyendo la recepción del efectivo) se lleva a cabo en Puerto Rico o en una posesión o territorio de los Estados Unidos y usted está sujeto a las disposiciones del Código Federal de Impuestos Internos. Filing taxes Fianza recibida por los secretarios de los tribunales. Filing taxes   Todo secretario de un tribunal federal o estatal que reciba más de $10,000 en efectivo en concepto de fianza a favor de una persona que ha sido acusada de cualquiera de los delitos penales enumerados a continuación tiene que presentar el Formulario 8300-SP: Todo delito federal relacionado con la ley de control de narcóticos (sustancias controladas), Extorsión (racketeering), Blanqueo (lavado) de dinero y Todo delito estatal que sea considerablemente similar a los mencionados anteriormente en los puntos 1, 2 ó 3. Filing taxes Para obtener más información acerca del reglamento con el que deben cumplir los secretarios de los tribunales, vea la sección 1. Filing taxes 6050I-2 de los Reglamentos Federales del Impuesto Sobre los Ingresos Federales. Filing taxes ¿Qué pagos tienen que declararse? Tiene que presentar el Formulario 8300-SP para declarar el efectivo que le paguen si el mismo: Supera los $10,000, Lo recibió en: Un solo pago en efectivo superior a $10,000, Varios pagos en efectivo recibidos en un período de un año, contado a partir de la fecha en que se hizo el pago inicial, que sumen un total de $10,000 u Otros pagos en efectivo no declarados anteriormente, cuya suma total recibida durante un período de 12 meses sea superior a $10,000. Filing taxes Lo recibió en el curso de su ocupación o negocio, Lo recibió del mismo comprador (o agente) y Lo recibió en una sola transacción o en varias transacciones relacionadas (las cuales se definen más adelante). Filing taxes ¿Qué es efectivo? Efectivo es: El dinero en monedas y billetes de los Estados Unidos (y de cualquier otro país) y Un cheque de cajero, giro bancario, cheque de viajero o giro que se reciba, si tiene un valor nominal de $10,000 o menos y se recibe en: Una transacción que tiene que ser declarada, como se define más adelante o Toda transacción en que a usted le conste que el pagador evita declarar en el Formulario 8300-SP. Filing taxes El efectivo puede incluir un cheque de cajero aunque a éste se le llame “cheque de tesorero” o “cheque bancario”. Filing taxes El efectivo no incluye un cheque girado contra la cuenta bancaria particular de una persona. Filing taxes Un cheque de cajero, giro bancario, cheque de viajero o giro con un valor nominal de más de $10,000 no se considera efectivo. Filing taxes Éstos no se consideran efectivo y usted no tiene que presentar el Formulario 8300-SP cuando los recibe porque, si fueron comprados con dinero en efectivo, el banco u otra institución financiera que los emitió debe presentar el Formulario 104 de la FinCEN para declararlos. Filing taxes Ejemplo 1. Filing taxes Usted es comerciante y se dedica a la compraventa y colección de monedas (numismático). Filing taxes Roberto Coruña le compró monedas de oro por un precio de $13,200. Filing taxes El Sr. Filing taxes Coruña le pagó con $6,200 en moneda estadounidense y un cheque de cajero con un valor nominal de $7,000. Filing taxes El cheque de cajero se considera efectivo. Filing taxes En este caso, ha recibido más de $10,000 en efectivo y tiene que presentar el Formulario 8300-SP para declarar esta transacción. Filing taxes Ejemplo 2. Filing taxes Usted se dedica a la venta de joyas al por menor. Filing taxes María Núñez le compra una joya por $12,000 y le paga con un cheque personal pagadero a usted por la cantidad de $9,600 y con cheques de viajero que ascienden a $2,400. Filing taxes Debido a que el cheque personal no se considera efectivo, usted no ha recibido más de $10,000 en efectivo en la transacción. Filing taxes No tiene que presentar el Formulario 8300-SP. Filing taxes Ejemplo 3. Filing taxes Usted es un comerciante que se dedica a la venta de barcos. Filing taxes Emilia Espinosa le compra un barco por $16,500 y le paga con un cheque de cajero pagadero a usted por dicha cantidad. Filing taxes El cheque de cajero no se considera efectivo, ya que el valor nominal del mismo es más de $10,000. Filing taxes Usted no tiene que presentar el Formulario 8300-SP para declarar esta transacción. Filing taxes Transacciones que se tienen que declarar Una transacción que tiene que declararse es aquélla que consiste en la venta al por menor de alguno de los siguientes: Un artículo de consumo duradero, como un automóvil o un barco. Filing taxes Un artículo de consumo duradero es una propiedad que no es un terreno o un edificio y que: Es apropiado para uso personal, Se espera que dure por lo menos un año bajo uso normal, Tiene un precio de venta mayor de $10,000 y Se puede ver o tocar (propiedad tangible). Filing taxes Por ejemplo, un automóvil cuyo valor es $20,000 es un artículo de consumo duradero, pero un camión de descarga (volquete) o maquinaria utilizada en una fábrica con un valor de $20,000 no lo es. Filing taxes El automóvil es un artículo de consumo duradero aún cuando lo venda a un comprador para uso en una ocupación o negocio. Filing taxes Un artículo coleccionable (por ejemplo, una obra de arte, alfombra, antigüedad, metal, piedra preciosa, sello o moneda). Filing taxes Un viaje o entretenimiento, si el precio total de venta de todos los artículos vendidos para el mismo viaje o evento de entretenimiento en una sola transacción (o varias transacciones relacionadas) es más de $10,000. Filing taxes Al calcular el precio total de venta de todos los artículos vendidos para un viaje o evento de entretenimiento, incluya el precio de venta de los artículos vendidos, como pasajes de avión, habitaciones de hotel y boletos de entrada. Filing taxes Ejemplo. Filing taxes Usted es agente de viajes. Filing taxes Su cliente, Eduardo Juanes, le solicita que flete un avión de pasajeros con el propósito de llevar a un grupo de personas a un evento deportivo en otra ciudad. Filing taxes Además, le solicita que reserve habitaciones en un hotel y boletos de entrada al evento deportivo para los miembros del grupo. Filing taxes El Sr. Filing taxes Juanes le paga a usted con dos giros por un valor de $6,000 cada uno. Filing taxes En esta transacción usted ha recibido más de $10,000 en efectivo y, por lo tanto, tiene que presentar el Formulario 8300-SP. Filing taxes Ventas al por menor. Filing taxes   El término “ventas al por menor” significa toda venta hecha en el transcurso de un negocio u ocupación, principalmente las ventas al consumidor final. Filing taxes   Por lo tanto, si su negocio u ocupación es principalmente de ventas al consumidor final, todas las ventas que haga en el transcurso de su ocupación o negocio son ventas al por menor. Filing taxes Esto incluye toda venta de artículos para reventa. Filing taxes Agente o intermediario. Filing taxes   Una transacción que debe declararse incluye la venta al por menor de los artículos que aparecen en los puntos 1, 2 ó 3 de la lista anterior, aunque el pago haya sido recibido por un agente u otro intermediario en vez de directamente por el vendedor. Filing taxes Excepción a la definición del término “efectivo” No se clasifican como efectivo un cheque de cajero, giro bancario, cheque de viajero o giro que usted reciba en una transacción que tenga que declararse, si una de las siguientes excepciones le corresponde: Excepción en el caso de ciertos préstamos bancarios. Filing taxes   No se clasifican como efectivo un cheque de cajero, giro bancario, cheque de viajero o giro si provienen de un préstamo bancario. Filing taxes Como prueba de que se obtuvieron de un préstamo bancario, puede usar una copia del contrato del préstamo, un documento escrito, instrucciones del banco acerca del gravamen u otra prueba similar. Filing taxes Ejemplo. Filing taxes Usted es concesionario de automóviles. Filing taxes Le vende un automóvil a Carlota Blanco por $11,500. Filing taxes La Srta. Filing taxes Blanco le pagó a usted $2,000 en moneda estadounidense y le entregó un cheque de cajero por $9,500, pagadero a usted y a ella. Filing taxes Se sabe que el cheque de cajero proviene de un préstamo bancario porque contiene instrucciones para que se le registre un gravamen al automóvil como garantía de pago del préstamo y, por lo tanto, el cheque de cajero no se considera efectivo. Filing taxes No tiene que presentar el Formulario 8300-SP en este caso. Filing taxes Excepción en el caso de ciertas ventas a plazos. Filing taxes   No se considera efectivo un cheque de cajero, giro bancario, cheque de viajero o giro, si el mismo se recibe como el pago de un pagaré o de un contrato de ventas a plazos (incluido un contrato de arrendamiento que se considera una venta para propósitos del impuesto federal). Filing taxes Sin embargo, esta excepción le corresponde solamente si: Usa pagarés o contratos similares en otras ventas a consumidores en el transcurso normal de su negocio u ocupación y El total de pagos que reciba como producto de la venta el sexagésimo (60) día después de la fecha en que se efectúe la venta o antes, asciende a un 50% o menos del precio de compra. Filing taxes Excepción en el caso de ciertos planes de pagos iniciales. Filing taxes   No se considera efectivo un cheque de cajero, giro bancario, cheque de viajero o giro si lo recibió como pago por un artículo de consumo duradero o coleccionable y, además, se dan todas las condiciones siguientes: Lo recibe conforme a un plan de pagos que requiere: Uno o más pagos iniciales y El pago del saldo del precio de la compra en la fecha de la venta. Filing taxes Lo recibe más de 60 días antes de la fecha de la venta. Filing taxes Durante el transcurso normal de su ocupación o negocio, usa planes de pagos con las mismas condiciones (o similares) cuando hace ventas a consumidores. Filing taxes Excepción en el caso de viajes y entretenimiento. Filing taxes   No se considera efectivo un cheque de cajero, giro bancario, cheque de viajero o giro recibido para un viaje o entretenimiento, si se dan todas las condiciones siguientes: Lo recibe conforme a un plan de pagos que requiere: Uno o más pagos iniciales y Que el saldo del precio de compra se pague antes de que se proporcione el artículo de viaje o entretenimiento (como el precio de un pasaje aéreo). Filing taxes Lo recibe más de 60 días antes de la fecha en la cual vence el pago final. Filing taxes Durante el transcurso normal de su ocupación o negocio, usa planes de pagos con las mismas condiciones (o similares) cuando hace ventas a consumidores. Filing taxes Número de identificación del contribuyente (TIN) Tiene que proveer el número correcto de identificación del contribuyente (TIN, por sus siglas en inglés) de la(s) persona(s) de la(s) cual(es) recibe el efectivo. Filing taxes Si la transacción se hace en representación de otra(s) persona(s), usted tiene que proveer el número de identificación del contribuyente de esa(s) persona(s). Filing taxes Si no sabe cuál es el número de identificación del contribuyente de la(s) persona(s), tiene que pedírselo. Filing taxes Usted podría estar sujeto a multas o sanciones por no incluir el número de identificación del contribuyente o por incluir un número incorrecto. Filing taxes Hay tres tipos de número de identificación del contribuyente: El número de identificación de una persona física, incluida una persona que es dueña única de un negocio, es su número de Seguro Social (SSN, por sus siglas en inglés). Filing taxes El número de identificación del contribuyente de una persona que es extranjera y no residente, pero necesita dicho número y no tiene derecho a obtener un número de Seguro Social, es el número de identificación del contribuyente individual (ITIN, por sus siglas en inglés) expedido por el IRS. Filing taxes Un número de identificación del contribuyente individual consta de nueve dígitos, similar a un número de Seguro Social. Filing taxes El número de identificación del contribuyente individual de otras personas, incluidas las sociedades anónimas, sociedades colectivas y caudales hereditarios, es el número de identificación del empleador (EIN, por sus siglas en inglés). Filing taxes Excepción. Filing taxes    Usted no está obligado a proporcionar el TIN de un extranjero no residente o una organización extranjera si dicha persona u organización extranjera: No recibe ingresos que estén realmente relacionados con la operación de una ocupación o negocio en los Estados Unidos; No tiene oficina o lugar de negocios, ni agente financiero o agente pagador en los Estados Unidos; No presenta una declaración de impuestos federales; No proporciona un certificado de retención de impuestos, el cual se describe en la sección 1. Filing taxes 1441-1(e)(2) ó (3) ó 1. Filing taxes 1441-5(c)(2)(iv) ó (3)(iii), según se exija en la sección 1. Filing taxes 1441-1(e)(4)(vii); No tiene que proporcionar el TIN en una declaración escrita ni en ningún otro documento obligatorio conforme a la sección 897 o la sección 1445 de los reglamentos de los impuestos sobre el ingreso o En el caso de un extranjero no residente, el mismo no ha optado por presentar una declaración conjunta de impuesto federal sobre los ingresos con su cónyuge, que es ciudadano estadounidense o residente de los Estados Unidos. Filing taxes ¿Qué son transacciones relacionadas? Las transacciones que se lleven a cabo entre un comprador (o un agente del comprador) y un vendedor en un período de 24 horas son transacciones relacionadas. Filing taxes Si usted recibe de un mismo comprador más de $10,000 en efectivo en dos o más transacciones en un período de 24 horas, tiene que tratar las transacciones como una sola transacción y declarar los pagos en el Formulario 8300-SP. Filing taxes Por ejemplo, si en un mismo día le vende a un cliente dos productos por un valor de $6,000 cada uno y el cliente le paga en efectivo, estas transacciones están relacionadas. Filing taxes Debido a que el total de ambas transacciones asciende a $12,000 (más de $10,000), tiene que presentar el Formulario 8300-SP. Filing taxes Más de 24 horas entre transacciones. Filing taxes   Las transacciones son relacionadas aunque se lleven a cabo en un período de más de 24 horas entre ellas y se tiene conocimiento, o tiene razón para saber, que cada transacción es una de una serie de transacciones relacionadas entre ellas. Filing taxes   Por ejemplo, usted es agente de viajes y un cliente le paga $8,000 en efectivo para un viaje. Filing taxes Dos días más tarde, el mismo cliente le paga $3,000 adicionales en efectivo para incluir a otra persona en el viaje. Filing taxes Estas transacciones están relacionadas y, por lo tanto, tiene que presentar el Formulario 8300-SP para declararlas. Filing taxes ¿Qué se hace en el caso de transacciones sospechosas? Si recibe $10,000 o menos en efectivo, puede presentar voluntariamente el Formulario 8300-SP si la transacción parece ser sospechosa. Filing taxes Una transacción es sospechosa si parece que una persona trata de persuadirlo para no presentar el Formulario 8300-SP o trata de que usted presente un Formulario 8300-SP con información falsa o incompleta, o si hay indicios de una posible actividad ilegal. Filing taxes Si usted tiene alguna sospecha, le instamos a que se comunique lo antes posible con Investigación Penal del IRS (Criminal Investigation) de su localidad. Filing taxes O puede llamar gratis a la línea directa de la FinCEN para instituciones financieras, al 1-866-556-3974. Filing taxes El servicio en esta línea telefónica está disponible en inglés. Filing taxes Cuándo, dónde y qué se tiene que presentar La cantidad que usted reciba, así como cuándo la reciba, determinará cuándo tiene que presentar la declaración. Filing taxes Por lo general, tiene que presentar el Formulario 8300-SP dentro de un plazo de 15 días después de recibir un pago. Filing taxes Si el día en que se vence el plazo para presentar el Formulario 8300-SP (el decimoquinto (15) día o el último día en el que puede presentar el formulario a tiempo) es un sábado, domingo o día feriado oficial, dicho día de vencimiento se pospone hasta el próximo día que no sea sábado, domingo o día feriado oficial. Filing taxes Más de un pago. Filing taxes   En algunas transacciones, el comprador puede acordar con usted pagarle en efectivo a plazos. Filing taxes Si el primer pago es más de $10,000, tiene que presentar el Formulario 8300-SP dentro de un plazo de 15 días. Filing taxes Si el primer pago no excede de $10,000, tiene que sumar el primer pago y todo pago posterior que haya recibido en un período de un año, a partir de la fecha en que recibió el primer pago. Filing taxes Cuando el total de los pagos en efectivo ascienda a más de $10,000, tiene que presentar el Formulario 8300-SP dentro de un plazo de 15 días. Filing taxes   Después de presentar el Formulario 8300-SP, tiene que comenzar a contar de nuevo los pagos en efectivo que reciba de ese comprador. Filing taxes Si recibe de dicho comprador más de $10,000 en pagos adicionales en efectivo dentro de un período de 12 meses, tiene que presentar otro Formulario 8300-SP. Filing taxes Tiene que presentar el formulario dentro de un plazo de 15 días a partir de la fecha en la cual recibió el pago que causó que los pagos adicionales sumaran más de $10,000. Filing taxes   Si ya está obligado a presentar el Formulario 8300-SP y recibe pagos adicionales en un período de 15 días antes de la fecha en que debe presentarlo, puede declarar en un solo formulario todos los pagos recibidos. Filing taxes Ejemplo. Filing taxes El 10 de enero usted recibió un pago de $11,000 en efectivo. Filing taxes Recibió también $4,000 el 15 de febrero, $5,000 el 20 de marzo y $6,000 el 12 de mayo en pagos adicionales en efectivo correspondientes a la misma transacción. Filing taxes Tiene que presentar el Formulario 8300-SP a más tardar el 25 de enero por el pago de $11,000. Filing taxes A más tardar el 27 de mayo, debe presentar un Formulario 8300-SP adicional por los pagos adicionales que suman $15,000. Filing taxes ¿Cómo enmendar un informe?    Si va a enmendar un informe, marque el encasillado 1a, en la parte superior del Formulario 8300-SP. Filing taxes Complete el formulario en su totalidad (de la Parte I a la Parte IV) e incluya la información que está enmendando. Filing taxes No adjunte una copia del informe original. Filing taxes Dónde se presenta el Formulario 8300-SP. Filing taxes   Envíe el formulario por correo a la dirección que aparece en las instrucciones del Formulario 8300-SP. Filing taxes Requisito de entregar una notificación al comprador. Filing taxes   Tiene que entregar una notificación por escrito o por vía electrónica a cada persona cuyo nombre aparezca en algún Formulario 8300-SP que usted tenga que presentar. Filing taxes Puede dar la notificación por vía electrónica únicamente si el receptor acepta recibirla en tal formato. Filing taxes La notificación tiene que incluir el nombre y la dirección de su establecimiento, el nombre y el número de teléfono de la persona de contacto y el total de efectivo recibido de esa persona durante el año que usted tiene que declarar. Filing taxes En dicha notificación, tiene que indicar también que está suministrando esta información al IRS . Filing taxes   Tiene que enviar esta notificación al comprador a más tardar el 31 de enero del año siguiente al año en el cual recibió el efectivo que causó que tuviera que presentar el formulario. Filing taxes Debe guardar durante 5 años una copia de cada Formulario 8300-SP que haya presentado. Filing taxes Ejemplos Ejemplo 1. Filing taxes Patricio Moreno es el gerente de ventas de “Automóviles de Exhibición, Inc. Filing taxes ”. Filing taxes El 6 de enero de 2013, Juana Leal le compra un automóvil nuevo y se lo paga con $18,000 en efectivo. Filing taxes Patricio le pide a Juana que le muestre una identificación con el propósito de obtener los datos necesarios para completar el Formulario 8300-SP. Filing taxes Un Formulario 8300-SP debidamente completado correspondiente a esta transacción aparece al final de esta publicación. Filing taxes Patricio tiene que enviar por correo el Formulario 8300-SP a más tardar el día 21 de enero de 2013 a la dirección que aparece en las instrucciones del mismo. Filing taxes Además, tiene que enviarle a Juana una notificación a más tardar el 31 de enero de 2014. Filing taxes Ejemplo 2. Filing taxes Usemos los mismos datos del Ejemplo 1, pero supongamos que en este caso Juana acordó hacer varios pagos en efectivo de $6,000 cada uno el día 6 de enero, el día 6 de febrero y el día 6 de marzo. Filing taxes Patricio tendrá que presentar un Formulario 8300-SP a más tardar el 21 de febrero (15 días después de recibir la totalidad de los pagos en efectivo que asciendan a más de $10,000 dentro de un período de un año. Filing taxes Patricio no está obligado a declarar los $6,000 restantes recibidos en efectivo, ya que esa cantidad no es más de $10,000. Filing taxes No obstante, puede declararlos si cree que se trata de una transacción sospechosa. Filing taxes Multas y sanciones La ley establece que se impongan multas civiles por no: Presentar un Formulario 8300-SP correcto para la fecha de vencimiento del mismo y Cumplir con el requisito de entregar una notificación a cada persona cuyo nombre aparece en el Formulario 8300-SP. Filing taxes Si usted, a sabiendas, hace caso omiso del requisito de presentar un Formulario 8300-SP correcto para la fecha de vencimiento del mismo, la multa que se le impondrá será la mayor de las dos cantidades siguientes: $25,000 o La cantidad de efectivo que recibió y que estaba obligado a declarar (hasta un máximo de $100,000). Filing taxes La ley establece que se impongan multas y sanciones por: No presentar intencionalmente el Formulario 8300-SP, Presentar intencionalmente un Formulario 8300-SP falso o fraudulento, Impedir o tratar de impedir que se presente el Formulario 8300-SP y Hacer arreglos, ayudar a que se hagan arreglos, o tratar de que se hagan arreglos para que se lleve a cabo una transacción de tal manera que parezca que no es necesario presentar el Formulario 8300-SP. Filing taxes Si intencionalmente no cumple el requisito de presentar el Formulario 8300-SP, podría imponérsele una multa de hasta $250,000 a las personas físicas ($500,000 en el caso de una sociedad anónima) o una condena de hasta 5 años de cárcel, o ambas. Filing taxes Estas cantidades en dólares se imponen de acuerdo a lo estipulado en la sección 3571 del Título 18 del Código de los Estados Unidos. Filing taxes Las sanciones por no presentar el Formulario 8300-SP se pueden imponer también a toda persona (incluso a un pagador) que trate de dificultar o impedir que el vendedor (o el establecimiento comercial) presente un Formulario 8300-SP correcto. Filing taxes Esto incluye todo intento de estructurar la transacción de manera que parezca innecesario presentar el Formulario 8300-SP. Filing taxes “Estructurar” significa dividir una transacción cuantiosa de efectivo en pequeñas transacciones de efectivo. Filing taxes Cómo Obtener Ayuda con los Impuestos Puede obtener ayuda con asuntos relacionados con sus impuestos que no hayan sido aún resueltos, pedir gratuitamente publicaciones y formularios, hacer preguntas acerca de los impuestos, así como obtener más información del IRS de varias maneras. Filing taxes Al seleccionar el método que le resulte mejor, usted tendrá acceso rápido y fácil a ayuda relacionada con los impuestos. Filing taxes Ayuda gratuita con la preparación de la declaración de impuestos. Filing taxes   Existe ayuda gratuita para la preparación de la declaración de impuestos en todo el país con voluntarios capacitados por el IRS. Filing taxes El programa Volunteer Income Tax Assistance (Programa de Ayuda Voluntaria a los Contribuyentes o VITA, por sus siglas en inglés) está diseñado para ayudar a los contribuyentes de bajos recursos y el programa Tax Counseling for the Elderly (Programa de Asesoramiento para las Personas Mayores o TCE, por sus siglas en inglés) está diseñado para ayudar a los contribuyentes de 60 años de edad o más con su declaración de impuestos. Filing taxes En muchas de estas oficinas usted puede presentar la declaración electrónicamente gratis y los voluntarios le informarán sobre los créditos y deducciones a los que quizás tenga derecho. Filing taxes Para ubicar un sitio de ayuda VITA o TCE cerca de usted, visite IRS. Filing taxes gov o llame al 1-800-906-9887 o al 1-800-829-1040. Filing taxes   Como parte del programa TCE, la Asociación Estadounidense de Personas Jubiladas (AARP, por sus siglas en inglés) ofrece el programa de asesoramiento AARP Tax-Aide (Programa de Ayuda Tributaria de la Asociación Estadounidense de Personas Jubiladas). Filing taxes Para ubicar el sitio del programa AARP Tax-Aide más cercano a usted, llame al 1-888-227-7669 o visite el sitio web de la AARP, www. Filing taxes aarp. Filing taxes org/money/taxaide. Filing taxes   Para más información sobre estos programas, visite www. Filing taxes irs. Filing taxes gov/espanol e ingrese la palabra clave “ VITA ” en la esquina superior derecha. Filing taxes La información está disponible en inglés. Filing taxes Internet. Filing taxes Puede tener acceso al sitio web del IRS, en IRS. Filing taxes gov las 24 horas del día, los 7 días a la semana para: Revisar el estado de su reembolso. Filing taxes Visite www. Filing taxes irs. Filing taxes gov/espanol y pulse sobre el enlace “¿Dónde Está mi Reembolso?”. Filing taxes Asegúrese de esperar por lo menos 72 horas después de que el IRS acuse recibo de su declaración presentada por vía electrónica o 3 a 4 semanas después de enviar una declaración en papel. Filing taxes Si presentó el Formulario 8379 junto con su declaración, espere 14 semanas (11 semanas si la presentó electrónicamente). Filing taxes Tenga a mano su declaración de impuestos para poder facilitar su número de Seguro Social, su estado civil para efectos de la declaración y la cantidad exacta en dólares enteros de su reembolso. Filing taxes Presentar la declaración por medio del sistema electrónico e-file. Filing taxes Aprenda sobre programas comerciales para la preparación de la declaración y los servicios e-file gratuitos para los contribuyentes que cumplan los requisitos. Filing taxes Descargar formularios, instrucciones y publicaciones (incluyendo los formularios, instrucciones y publicaciones en audio). Filing taxes Pedir productos del IRS a través de Internet. Filing taxes Buscar información sobre sus preguntas acerca de impuestos en Internet. Filing taxes Buscar publicaciones en Internet por tema o palabra clave. Filing taxes Utilizar el Código de Impuestos Internos, los reglamentos u otras guías oficiales a través de Internet. Filing taxes Ver los Internal Revenue Bulletins (Boletines del IRS, o IRB por sus siglas en inglés) publicados en los últimos años. Filing taxes Calcular los descuentos de la retención usando nuestra calculadora diseñada para este propósito en el sitio web www. Filing taxes irs. Filing taxes gov/individuals. Filing taxes Esta herramienta está disponible en inglés. Filing taxes Saber si tiene que presentar el Formulario 6251, utilizando el Alternative Minimum Tax (AMT) Assistant (Hoja de Cómputo Electrónica para Calcular el Impuesto Mínimo Alternativo). Filing taxes Esta herramienta está disponible en inglés en el sitio www. Filing taxes irs. Filing taxes gov/individuals. Filing taxes Suscribirse para recibir noticias sobre impuestos locales y nacionales por medio de correo electrónico. Filing taxes Obtener información acerca de cómo comenzar y administrar un pequeño negocio. Filing taxes Teléfono. Filing taxes Muchos servicios están disponibles por teléfono:  Cómo pedir formularios, instrucciones y publicaciones. Filing taxes Llame al 1-800-829-3676 (servicio disponible en español) para pedir formularios, instrucciones y publicaciones de este año, así como de años anteriores. Filing taxes Deberá recibir lo que ha pedido dentro de 10 días. Filing taxes Cómo hacer preguntas relacionadas con los impuestos. Filing taxes Llame al IRS para hacer preguntas al 1-800-829-1040. Filing taxes Cómo resolver problemas. Filing taxes Puede recibir ayuda en persona para resolver problemas tributarios en días laborables en los IRS Taxpayer Assistance Centers (Centros de Ayuda del IRS para Contribuyentes). Filing taxes Un funcionario le puede explicar las cartas del IRS, ayudar a hacer solicitudes para ajustes a su cuenta tributaria o ayudarle a establecer un plan de pagos. Filing taxes Llame al Centro de Ayuda del IRS para Contribuyentes local para pedir una cita. Filing taxes Para obtener el número telefónico, visite el sitio web www. Filing taxes irs. Filing taxes gov/localcontacts o consulte la guía telefónica bajo United States Government, Internal Revenue Service (Gobierno de los Estados Unidos, Servicio de Impuestos Internos). Filing taxes Equipo TTY/TDD. Filing taxes Las personas que son sordas, tienen problemas auditivos o quienes tienen incapacidades del habla y tienen acceso a equipo TTY/TDD, llame al 1-800-829-4059 para hacer preguntas relacionadas con los impuestos o para pedir formularios y publicaciones. Filing taxes Temas TeleTax. Filing taxes Llame al 1-800-829-4477 y presione el 2 para escuchar mensajes grabados en español sobre varios temas relacionados con los impuestos. Filing taxes Información sobre los reembolsos. Filing taxes Puede verificar el estado de su reembolso en la nueva aplicación del IRS para teléfonos móviles. Filing taxes Descargue gratuitamente la aplicación IRS2Go visitando la tienda de aplicaciones de iTunes o la tienda para las aplicaciones para los teléfonos Android. Filing taxes IRS2Go es una nueva manera en donde puede obtener información y recursos. Filing taxes Para revisar el estado de su reembolso, llame al 1-800-829-4477 (información automatizada sobre reembolsos en español, 24 horas al día, 7 días a la semana). Filing taxes Asegúrese de esperar por lo menos 72 horas después de que el IRS acuse recibo de su declaración presentada por vía electrónica o 3 a 4 semanas después de enviar una declaración en papel. Filing taxes Si presentó el Formulario 8379 junto con su declaración, espere 14 semanas (11 semanas si la presentó electrónicamente). Filing taxes Tenga a mano su declaración de impuestos para poder facilitar su número de Seguro Social, su estado civil para efectos de la declaración y la cantidad exacta en dólares enteros de su reembolso. Filing taxes Los reembolsos se envían el viernes de cada semana. Filing taxes Si comprueba el estado de su reembolso y no se le da una fecha de envío, espere a la siguiente semana para volver a comprobarlo. Filing taxes Otra información sobre reembolsos. Filing taxes Para revisar el estado de un reembolso de un año anterior o un reembolso de una declaración enmendada, llame al 1-800-829-1040. Filing taxes Evaluación de la calidad de nuestros servicios telefónicos. Filing taxes Para asegurar que las respuestas que reciba de los funcionarios del IRS sean correctas, corteses y profesionales, evaluamos la calidad de nuestros servicios telefónicos de diversas maneras. Filing taxes Una manera es que un segundo funcionario del IRS escuche o grabe las llamadas telefónicas en el momento en que éstas se lleven a cabo. Filing taxes Otra manera es pedirles a algunas de las personas que llaman que contesten una breve encuesta al final de la llamada. Filing taxes Visitas en persona. Filing taxes Muchos productos y servicios están disponibles en varios lugares sin la necesidad de tener cita previa. Filing taxes   Productos. Filing taxes Puede visitar diversas oficinas de correos, bibliotecas y oficinas del IRS para obtener ciertos formularios, instrucciones y publicaciones. Filing taxes Algunas oficinas del IRS, bibliotecas, supermercados, centros para hacer copias, oficinas de gobiernos municipales y de condados, cooperativas de crédito y tiendas de artículos de oficina tienen una colección de productos que se pueden imprimir de un CD o fotocopiar del documento original impreso. Filing taxes Además, algunas oficinas del IRS así como algunas bibliotecas tienen el Código de Impuestos Internos, reglamentos, Boletines del IRS y Boletines Cumulativos disponibles para la búsqueda de información. Filing taxes Servicios. Filing taxes Usted puede visitar su Taxpayer Assistance Center (Centro de Ayuda para el Contribuyente) local del IRS cada día laborable para recibir ayuda en persona con respecto a todo problema relacionado con los impuestos. Filing taxes Un funcionario puede explicarle las cartas que le envía el IRS, le puede ayudar a hacer solicitudes para ajustar su cuenta tributaria o ayudarle a establecer un plan de pagos. Filing taxes Si necesita resolver un problema relacionado con los impuestos, tiene preguntas sobre cómo las leyes tributarias son aplicables a su declaración de impuestos personal o se siente más a gusto hablando con alguien en persona, visite su Centro de Ayuda para el Contribuyente a nivel local donde podrá mostrar sus archivos y documentación y hablar con un funcionario del IRS en persona. Filing taxes No se necesita cita, simplemente visite y haga su consulta. Filing taxes Pero si prefiere, puede llamar a su centro local y dejar un mensaje solicitando una cita para resolver un asunto relacionado con su cuenta tributaria. Filing taxes Un funcionario le llamará dentro de 2 días laborables para hacer una cita en persona con usted. Filing taxes Si le queda por resolver algún problema complicado relacionado con los impuestos o si tiene alguna necesidad especial, como una discapacidad, puede solicitar una cita. Filing taxes Los demás asuntos se tramitan sin necesidad de hacer una cita. Filing taxes Para obtener el número telefónico de la oficina local, visite el sitio web www. Filing taxes irs. Filing taxes gov/localcontacts o consulte la guía telefónica bajo United States Government, Internal Revenue Service (Gobierno de los Estados Unidos, Servicio de Impuestos Internos). Filing taxes Correspondencia. Filing taxes Puede solicitar formularios, instrucciones y publicaciones enviando una solicitud a la dirección que se proporciona a continuación y le contestaremos dentro de un período de 10 días después de haber recibido su solicitud. Filing taxes  Internal Revenue Service 1201 N. Filing taxes Mitsubishi Motorway Bloomington, IL 61705-6613 Servicio del Defensor del Contribuyente. Filing taxes    El Servicio del Defensor del Contribuyente (TAS, por sus siglas en inglés) es su voz ante el IRS. Filing taxes Nuestro trabajo es asegurarnos que cada contribuyente sea tratado de manera justa y que usted conozca y entienda sus derechos. Filing taxes Nosotros ofrecemos ayuda gratuita para guiarle a través del proceso confuso de resolver problemas tributarios que usted no ha podido resolver por su cuenta. Filing taxes Recuerde, lo peor que puede hacer es no hacer nada al respecto. Filing taxes    TAS le puede ayudar si usted no puede resolver su problema con el IRS y: Su problema le está causando dificultades económicas a usted, a su familia o a su negocio. Filing taxes Usted (o su negocio) está enfrentando una amenaza inmediata de alguna acción que se podría tomar en contra de usted. Filing taxes Usted se ha tratado de comunicar con el IRS, pero nadie le ha respondido o el IRS no le ha respondido para la fecha prometida. Filing taxes   Si usted reúne los requisitos para recibir nuestra ayuda, nosotros haremos todo lo que esté en nuestro poder para resolver su problema. Filing taxes A usted se le asignará un defensor, quien estará con usted durante todo el proceso. Filing taxes Tenemos oficinas en cada estado, el Distrito de Columbia y Puerto Rico. Filing taxes Aunque TAS es una organización independiente dentro del IRS, nuestros defensores conocen cómo trabajar con el IRS para poder resolver sus problemas. Filing taxes Y nuestros servicios siempre son gratuitos. Filing taxes   Como contribuyente, usted tiene derechos. Filing taxes El IRS tiene que cumplir con esos derechos al tratar con usted. Filing taxes Nuestro conjunto de recursos en www. Filing taxes TaxpayerAdvocate. Filing taxes irs. Filing taxes gov le puede ayudar a entender estos derechos. Filing taxes   Si cree que TAS podría ayudarle, comuníquese con su defensor local, cuyo número telefónico se encuentra en su guía telefónica y en nuestro sitio web en www. Filing taxes irs. Filing taxes gov/advocate. Filing taxes Además, puede llamar a nuestro número telefónico libre de cargos, al 1-877-777-4778. Filing taxes   Además, TAS también maneja problemas de gran escala y problemas sistémicos que afectan a muchos contribuyentes. Filing taxes Si usted conoce acerca de alguno de estos asuntos, por favor, infórmelo a nuestra oficina a través del Systemic Advocacy Management System (Sistema de administración de la defensa sistémica), en inglés, en www. Filing taxes irs. Filing taxes gov/advocate. Filing taxes Talleres de Asistencia Tributaria para Contribuyentes de Bajos Recursos (LITC, por sus siglas en inglés). Filing taxes   Los LITC son organizaciones independientes del IRS. Filing taxes Algunos talleres le prestan servicios a personas cuyos ingresos están por debajo de ciertos niveles y necesitan resolver un asunto tributario. Filing taxes Estos talleres proveen representación profesional ante el IRS o en los tribunales con asuntos como auditorías, apelaciones, litigios sobre el cobro de impuestos y otros asuntos de manera gratuita o por un cargo mínimo. Filing taxes Además, algunos talleres pueden proveer información sobre los derechos y responsabilidades de los contribuyentes en muchos idiomas para las personas que hablan inglés como segunda lengua. Filing taxes Si desea más información y para encontrar un taller que le quede cerca, vea la página dedicada a los LITC en www. Filing taxes irs. Filing taxes gov/espanol, la cual se encuentra bajo el enlace “Defensor del Contribuyente” o vea la Publicación 4134(SP), Lista de Talleres para Contribuyentes de Bajos Ingresos (o la Publicación 4134, en inglés). Filing taxes Puede obtener esta publicación llamando al 1-800-829-3676 o en su oficina local del IRS. Filing taxes Servicios gratuitos para los impuestos. Filing taxes   Para saber qué servicios están disponibles, obtenga la Publicación 910, IRS Guide to Free Tax Services (Guía de servicios gratuitos relacionados con los impuestos), en inglés. Filing taxes Contiene una lista de recursos gratuitos relacionados con los impuestos, incluidas las publicaciones, y explica sobre servicios de educación tributaria y programas de ayuda. Filing taxes Además, cuenta con un índice de más de 100 temas tributarios (TeleTax), o sea, información tributaria grabada que puede escuchar por teléfono. Filing taxes La mayor parte de la información y los servicios identificados en esta publicación están disponibles a usted libre de cargos. Filing taxes Si acaso tendría que incurrir en un cargo para obtener algún recurso o servicio, la publicación así lo indicaría. Filing taxes   Para personas discapacitadas, se pueden solicitar versiones de productos publicados por el IRS en formatos alternativos. Filing taxes Discos DVD para productos tributarios. Filing taxes Usted puede solicitar la Publicación 1796, IRS Tax Products DVD (DVD de productos del IRS), en inglés, y obtener: Formularios, instrucciones y publicaciones de impuestos del año en curso. Filing taxes Formularios, instrucciones y publicaciones de impuestos de años anteriores. Filing taxes Tax Map (Mapa Tributario): una herramienta de búsqueda electrónica y de ayuda. Filing taxes Preguntas sobre leyes tributarias hechas con frecuencia. Filing taxes Tax Topics (Temas Tributarios) del sistema telefónico de respuesta del IRS. Filing taxes Código de Impuestos Internos — Título 26 del Código de los Estados Unidos. Filing taxes Enlaces a otros materiales tributarios para búsqueda en la Internet. Filing taxes Opciones para completar, imprimir y guardar la mayoría de los formularios de impuestos. Filing taxes Internal Revenue Bulletins (Boletines del IRS). Filing taxes Apoyo técnico telefónico gratuito y por correo electrónico. Filing taxes El CD que se expide dos veces al año. Filing taxes  — La primera entrega se envía a principios de enero. Filing taxes  — La última entrega se envía a principios de marzo. Filing taxes Compre el DVD del National Technical Information Service (NTIS, por sus siglas en inglés) en la página web www. Filing taxes irs. Filing taxes gov/cdorders por $30 (sin costo de tramitación) o llame gratuitamente al 1-877-233-6767 para comprar el DVD por $30 (más un cargo de tramitación de $6). Filing taxes This image is too large to be displayed in the current screen. Filing taxes Please click the link to view the image. Filing taxes Filled-In Form 8300-SP Prev  Up  Next   Home   More Online Publications
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SB/SE serves taxpayers who file Form 1040, Schedules C, E, F or Form 2106, as well as small businesses with assets under $10 million.

 

A-Z Index for Business
Find it Fast! Know what you're looking for and want to find it fast? Select business topics using our A-Z listing, or by business type such as sole proprietor, corporation, etc. We also provide links to major business subjects, such as Business Expenses, which provides a gateway to all related information on that subject.



 

A-Z Index for Business
Find it Fast! Know what you're looking for and want to find it fast? Select business topics using our A-Z listing, or by business type such as sole proprietor, corporation, etc. We also provide links to major business subjects, such as Business Expenses, which provides a gateway to all related information on that subject.

Affordable Care Act Tax Provisions
Health coverage legislation enacted this year and future changes.

Business Tax Credits
A list of forms for claiming business tax credits, and a complete explanation about when carryovers, credits and deductions cease.

Filing and Payments
The IRS is making it easier than ever for you to conduct business with us electronically.

Filing Past Due Tax Returns
Before you decide not to file your tax return on time or not pay all of your taxes when they are due, consider this.

Información y Recursos para Pequeñas Empresas
Información y recursos para dueños de pequeños negocios. Infórmese sobre sus obligaciones tributarias.

Rate Our Products and this Web site
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Report of Foreign Bank and Financial Accounts (FBAR)
If you have a financial interest in or signature authority over a foreign financial account, including a bank account, brokerage account, mutual fund, trust, or other type of foreign financial account, the Bank Secrecy Act may require you to report the account yearly to the Internal Revenue Service by filing Form TD F 90-22.1, Report of Foreign Bank and Financial Accounts (FBAR).

Small Business Taxes: The Virtual Workshop
This workshop helps business owners understand federal tax obligations.

State Government Websites
A collection of links to State government Web sites with useful information for businesses.

Struggling with Paying Your Taxes? Let IRS Help You Get a Fresh Start.
Help from the IRS for individuals and small businesses struggling to meet their tax obligations. On February 24, 2011, the Internal Revenue Service Commissioner announced an initiative to help people get a fresh start with their tax liabilities. The initiative centers on changes to IRS collection practices that will lessen the negative impact on taxpayers.

Page Last Reviewed or Updated: 06-Dec-2013

The Filing Taxes

Filing taxes Publication 536 - Main Content Table of Contents NOL Steps How To Figure an NOLNonbusiness deductions (line 6). Filing taxes Nonbusiness income (line 7). Filing taxes Nonbusiness capital losses. Filing taxes Business capital losses. Filing taxes Illustrated Form 1045, Schedule A When To Use an NOLExceptions to 2-Year Carryback Rule Waiving the Carryback Period How To Carry an NOL Back or Forward How To Claim an NOL DeductionDeducting a Carryback Deducting a Carryforward Change in Marital Status Change in Filing Status Illustrated Form 1045 How To Figure an NOL CarryoverIllustrated Form 1045, Schedule B NOL Carryover From 2013 to 2014Worksheet Instructions How To Get Tax HelpLow Income Taxpayer Clinics NOL Steps Follow Steps 1 through 5 to figure and use your NOL. Filing taxes Step 1. Filing taxes   Complete your tax return for the year. Filing taxes You may have an NOL if a negative figure appears on the line below: Individuals — Form 1040, line 41, or Form 1040NR, line 39. Filing taxes Estates and trusts — Form 1041, line 22. Filing taxes   If the amount on that line is not negative, stop here — you do not have an NOL. Filing taxes Step 2. Filing taxes   Determine whether you have an NOL and its amount. Filing taxes See How To Figure an NOL , later. Filing taxes If you do not have an NOL, stop here. Filing taxes Step 3. Filing taxes   Decide whether to carry the NOL back to a past year or to waive the carryback period and instead carry the NOL forward to a future year. Filing taxes See When To Use an NOL , later. Filing taxes Step 4. Filing taxes   Deduct the NOL in the carryback or carryforward year. Filing taxes See How To Claim an NOL Deduction , later. Filing taxes If your NOL deduction is equal to or less than your taxable income without the deduction, stop here — you have used up your NOL. Filing taxes Step 5. Filing taxes   Determine the amount of your unused NOL. Filing taxes See How To Figure an NOL Carryover , later. Filing taxes Carry over the unused NOL to the next carryback or carryforward year and begin again at Step 4. Filing taxes Note. Filing taxes   If your NOL deduction includes more than one NOL amount, apply Step 5 separately to each NOL amount, starting with the amount from the earliest year. Filing taxes How To Figure an NOL If your deductions for the year are more than your income for the year, you may have an NOL. Filing taxes There are rules that limit what you can deduct when figuring an NOL. Filing taxes In general, the following items are not allowed when figuring an NOL. Filing taxes Any deduction for personal exemptions. Filing taxes Capital losses in excess of capital gains. Filing taxes The section 1202 exclusion of the gain from the sale or exchange of qualified small business stock. Filing taxes Nonbusiness deductions in excess of nonbusiness income. Filing taxes The net operating loss deduction. Filing taxes The domestic production activities deduction. Filing taxes Form 1045, Schedule A. Filing taxes   Use Form 1045, Schedule A, to figure an NOL. Filing taxes The following discussion explains Schedule A and includes an illustrated example. Filing taxes   First, complete Form 1045, Schedule A, line 1, using amounts from your return. Filing taxes If line 1 is a negative amount, you may have an NOL. Filing taxes   Next, complete the rest of Form 1045, Schedule A, to figure your NOL. Filing taxes Nonbusiness deductions (line 6). Filing taxes   Enter on line 6 deductions that are not connected to your trade or business or your employment. Filing taxes Examples of deductions not related to your trade or business are: Alimony paid, Deductions for contributions to an IRA or a self-employed retirement plan, Health savings account deduction, Archer medical savings account deduction, Most itemized deductions (except for casualty and theft losses, state income tax on trade and business income, and any employee business expenses), and The standard deduction. Filing taxes   Do not include on line 6 the deduction for personal exemptions for you, your spouse, or your dependents. Filing taxes   Do not enter business deductions on line 6. Filing taxes These are deductions that are connected to your trade or business. Filing taxes They include the following. Filing taxes State income tax on income attributable to trade or business (including wages, salary, and unemployment compensation). Filing taxes Moving expenses. Filing taxes Educator expenses. Filing taxes The deduction for the deductible part of self-employed health insurance. Filing taxes Domestic production activities deduction. Filing taxes Rental losses. Filing taxes Loss on the sale or exchange of business real estate or depreciable property. Filing taxes Your share of a business loss from a partnership or an S corporation. Filing taxes Ordinary loss on the sale or exchange of stock in a small business corporation or a small business investment company. Filing taxes If you itemize your deductions, casualty and theft losses (even if they involve nonbusiness property) and employee business expenses (such as union dues, uniforms, tools, education expenses, and travel and transportation expenses). Filing taxes Loss on the sale of accounts receivable (if you use an accrual method of accounting). Filing taxes Interest and litigation expenses on state and federal income taxes related to your business. Filing taxes Unrecovered investment in a pension or annuity claimed on a decedent's final return. Filing taxes Payment by a federal employee to buy back sick leave used in an earlier year. Filing taxes Nonbusiness income (line 7). Filing taxes   Enter on line 7 only income that is not related to your trade or business or your employment. Filing taxes For example, enter your annuity income, dividends, and interest on investments. Filing taxes Also, include your share of nonbusiness income from partnerships and S corporations. Filing taxes   Do not include on line 7 the income you receive from your trade or business or your employment. Filing taxes This includes salaries and wages, self-employment income, unemployment compensation included in your gross income, and your share of business income from partnerships and S corporations. Filing taxes Also, do not include rental income or ordinary gain from the sale or other disposition of business real estate or depreciable business property. Filing taxes Adjustment for section 1202 exclusion (line 17). Filing taxes   Enter on line 17 any gain you excluded under section 1202 on the sale or exchange of qualified small business stock. Filing taxes Adjustments for capital losses (lines 19–22). Filing taxes   The amount deductible for capital losses is limited based on whether the losses are business capital losses or nonbusiness capital losses. Filing taxes Nonbusiness capital losses. Filing taxes   You can deduct your nonbusiness capital losses (line 2) only up to the amount of your nonbusiness capital gains without regard to any section 1202 exclusion (line 3). Filing taxes If your nonbusiness capital losses are more than your nonbusiness capital gains without regard to any section 1202 exclusion, you cannot deduct the excess. Filing taxes Business capital losses. Filing taxes   You can deduct your business capital losses (line 11) only up to the total of: Your nonbusiness capital gains that are more than the total of your nonbusiness capital losses and excess nonbusiness deductions (line 10), and Your total business capital gains without regard to any section 1202 exclusion (line 12). Filing taxes Domestic production activities deduction (line 23). Filing taxes   You cannot take the domestic production activities deduction when figuring your NOL. Filing taxes Enter on line 23 any domestic production activities deduction claimed on your return. Filing taxes NOLs from other years (line 24). Filing taxes   You cannot deduct any NOL carryovers or carrybacks from other years. Filing taxes Enter the total amount of your NOL deduction for losses from other years. Filing taxes Illustrated Form 1045, Schedule A The following example illustrates how to figure an NOL. Filing taxes It includes filled-in pages 1 and 2 of Form 1040 and Form 1045, Schedule A. Filing taxes Example. Filing taxes Glenn Johnson is in the retail record business. Filing taxes He is single and has the following income and deductions on his Form 1040 for 2013. Filing taxes See the illustrated Form 1040 , later. Filing taxes INCOME   Wages from part-time job $1,225 Interest on savings 425 Net long-term capital gain on sale of real estate used in business 2,000 Glenn's total income $3,650 DEDUCTIONS   Net loss from business (gross income of $67,000 minus expenses of $72,000) $5,000 Net short-term capital loss on sale of stock 1,000 Standard deduction 6,100 Personal exemption 3,900 Glenn's total deductions $16,000 Glenn's deductions exceed his income by $12,350 ($16,000 − $3,650). Filing taxes However, to figure whether he has an NOL, certain deductions are not allowed. Filing taxes He uses Form 1045, Schedule A, to figure his NOL. Filing taxes See the Illustrated Form 1045, Schedule A , later. Filing taxes The following items are not allowed on Form 1045, Schedule A. Filing taxes Nonbusiness net short-term capital loss $1,000 Nonbusiness deductions (standard deduction, $6,100) minus nonbusiness income (interest, $425) 5,675 Deduction for personal exemption 3,900 Total adjustments to net loss $10,575     Therefore, Glenn's NOL for 2013 is figured as follows: Glenn's total 2013 income $3,650 Less:     Glenn's original 2013 total deductions $16,000   Reduced by the disallowed items − 10,575 − 5,425 Glenn's NOL for 2013 $1,775 This image is too large to be displayed in the current screen. Filing taxes Please click the link to view the image. Filing taxes Form 1040, page 1 This image is too large to be displayed in the current screen. Filing taxes Please click the link to view the image. Filing taxes Form 1040, page 2 This image is too large to be displayed in the current screen. Filing taxes Please click the link to view the image. Filing taxes Form 1045, page 2 When To Use an NOL Generally, if you have an NOL for a tax year ending in 2013, you must carry back the entire amount of the NOL to the 2 tax years before the NOL year (the carryback period), and then carry forward any remaining NOL for up to 20 years after the NOL year (the carryforward period). Filing taxes You can, however, choose not to carry back an NOL and only carry it forward. Filing taxes See Waiving the Carryback Period , later. Filing taxes You cannot deduct any part of the NOL remaining after the 20-year carryforward period. Filing taxes NOL year. Filing taxes   This is the year in which the NOL occurred. Filing taxes Exceptions to 2-Year Carryback Rule Eligible losses, farming losses, qualified disaster losses, and specified liability losses, all defined next, qualify for longer carryback periods. Filing taxes Eligible loss. Filing taxes   The carryback period for eligible losses is 3 years. Filing taxes Only the eligible loss portion of the NOL can be carried back 3 years. Filing taxes An eligible loss is any part of an NOL that: Is from a casualty or theft, or Is attributable to a federally declared disaster for a qualified small business or certain qualified farming businesses. Filing taxes Qualified small business. Filing taxes   A qualified small business is a sole proprietorship or a partnership that has average annual gross receipts (reduced by returns and allowances) of $5 million or less during the 3-year period ending with the tax year of the NOL. Filing taxes If the business did not exist for this entire 3-year period, use the period the business was in existence. Filing taxes   An eligible loss does not include a farming loss or a qualified disaster loss. Filing taxes Farming loss. Filing taxes   The carryback period for a farming loss is 5 years. Filing taxes Only the farming loss portion of the NOL can be carried back 5 years. Filing taxes A farming loss is the smaller of: The amount that would be the NOL for the tax year if only income and deductions attributable to farming businesses were taken into account, or The NOL for the tax year. Filing taxes Farming business. Filing taxes   A farming business is a trade or business involving cultivation of land or the raising or harvesting of any agricultural or horticultural commodity. Filing taxes A farming business can include operating a nursery or sod farm or raising or harvesting most ornamental trees or trees bearing fruit, nuts, or other crops. Filing taxes The raising, shearing, feeding, caring for, training, and management of animals is also considered a farming business. Filing taxes   A farming business does not include contract harvesting of an agricultural or horticultural commodity grown or raised by someone else. Filing taxes It also does not include a business in which you merely buy or sell plants or animals grown or raised entirely by someone else. Filing taxes Waiving the 5-year carryback. Filing taxes   You can choose to figure the carryback period for a farming loss without regard to the special 5-year carryback rule. Filing taxes To make this choice for 2013, attach to your 2013 income tax return filed by the due date (including extensions) a statement that you are choosing to treat any 2013 farming losses without regard to the special 5-year carryback rule. Filing taxes If you filed your original return on time but did not file the statement with it, you can make this choice on an amended return filed within 6 months after the due date of the return (excluding extensions). Filing taxes Attach an election statement to your amended return, and write “Filed pursuant to section 301. Filing taxes 9100-2” at the top of the statement. Filing taxes Once made, this choice is irrevocable. Filing taxes Qualified disaster loss. Filing taxes   The carryback period for a qualified disaster loss is 5 years. Filing taxes Only the qualified disaster loss portion of the NOL can be carried back 5 years. Filing taxes A qualified disaster loss is the smaller of: The sum of: Any losses attributable to a federally declared disaster and occurring before January 1, 2010, in the disaster area, plus Any allowable qualified disaster expenses (even if you did not choose to treat those expenses as deductions in the current year), or The NOL for the tax year. Filing taxes Qualified disaster expenses. Filing taxes   A qualified disaster expense is any capital expense paid or incurred in connection with a trade or business or with business-related property which is: For the abatement or control of hazardous substances that were released as a result of a federally declared disaster occurring before January 1, 2010, For the removal of debris from, or the demolition of structures on, real property which is business-related property damaged or destroyed as a result of a federally declared disaster occurring before January 1, 2010, or For the repair of business-related property damaged as a result of a federally declared disaster occurring before January 1, 2010. Filing taxes Business-related property is property held for use in a trade or business, property held for the production of income, or inventory property. Filing taxes Note. Filing taxes Section 198A allows taxpayers to treat certain capital expenses (qualified disaster expenses) as deductions in the year the expenses were paid or incurred. Filing taxes Excluded losses. Filing taxes   A qualified disaster loss does not include any losses from property used in connection with any private or commercial golf course, country club, massage parlor, hot tub facility, suntan facility, or any store for which the principal business is the sale of alcoholic beverages for consumption off premises. Filing taxes   A qualified disaster loss also does not include any losses from any gambling or animal racing property. Filing taxes Gambling or animal racing property is any equipment, furniture, software, or other property used directly in connection with gambling, the racing of animals, or the on-site viewing of such racing, and the portion of any real property (determined by square footage) that is dedicated to gambling, the racing of animals, or the on-site viewing of such racing, unless this portion is less than 100 square feet. Filing taxes Specified liability loss. Filing taxes   The carryback period for a specified liability loss is 10 years. Filing taxes Only the specified liability loss portion of the NOL can be carried back 10 years. Filing taxes Generally, a specified liability loss is a loss arising from: Product liability and expenses incurred in the investigation or settlement of, or opposition to, product liability claims, or An act (or failure to act) that occurred at least 3 years before the beginning of the loss year and resulted in a liability under a federal or state law requiring: Reclamation of land, Dismantling of a drilling platform, Remediation of environmental contamination, or Payment under any workers compensation act. Filing taxes   Any loss from a liability arising from (1) through (4) above can be taken into account as a specified liability loss only if you used an accrual method of accounting throughout the period in which the act (or failure to act) occurred. Filing taxes For details, see section 172(f). Filing taxes Waiving the 10-year carryback. Filing taxes   You can choose to figure the carryback period for a specified liability loss without regard to the special 10-year carryback rule. Filing taxes To make this choice for 2013 attach to your 2013 income tax return filed by the due date (including extensions) a statement that you are choosing to treat any 2013 specified liability losses without regard to the special 10-year carryback rule. Filing taxes If you filed your original return on time but did not file the statement with it, you can make this choice on an amended return filed within 6 months after the due date of the return (excluding extensions). Filing taxes Attach a statement to your amended return and write “Filed pursuant to section 301. Filing taxes 9100-2” at the top of the statement. Filing taxes Once made, this choice is irrevocable. Filing taxes Waiving the Carryback Period You can choose not to carry back your NOL. Filing taxes If you make this choice, then you can use your NOL only in the 20-year carryforward period. Filing taxes (This choice means you also choose not to carry back any alternative tax NOL. Filing taxes ) To make this choice, attach a statement to your original return filed by the due date (including extensions) for the NOL year. Filing taxes This statement must show that you are choosing to waive the carryback period under section 172(b)(3). Filing taxes If you filed your original return on time but did not file the statement with it, you can make this choice on an amended return filed within 6 months of the due date of the return (excluding extensions). Filing taxes Attach a statement to your amended return, and write “Filed pursuant to section 301. Filing taxes 9100-2” at the top of the statement. Filing taxes Once you choose to waive the carryback period, it generally is irrevocable. Filing taxes If you choose to waive the carryback period for more than one NOL, you must make a separate choice and attach a separate statement for each NOL year. Filing taxes If you do not file this statement on time, you cannot waive the carryback period. Filing taxes How To Carry an NOL Back or Forward If you choose to carry back the NOL, you must first carry the entire NOL to the earliest carryback year. Filing taxes If your NOL is not used up, you can carry the rest to the next earliest carryback year, and so on. Filing taxes If you waive the carryback period or do not use up the NOL in the carryback period, carry forward what remains of the NOL to the 20 tax years following the NOL year. Filing taxes Start by carrying it to the first tax year after the NOL year. Filing taxes If you do not use it up, carry the unused part to the next year. Filing taxes Continue to carry any unused part of the NOL forward until the NOL is used up or you complete the 20-year carryforward period. Filing taxes Example 1. Filing taxes You started your business as a sole proprietor in 2013 and had a $42,000 NOL for the year. Filing taxes No part of the NOL qualifies for the 3-year, 5-year, or 10-year carryback. Filing taxes You begin using your NOL in 2011, the second year before the NOL year, as shown in the following chart. Filing taxes Year   Carryback/  Carryover Unused  Loss 2011 $42,000 $40,000 2012 40,000 37,000 2013 (NOL year)     2014 37,000 31,500 2015 31,500 22,500 2016 22,500 12,700 2017 12,700 4,000 2018 4,000 -0- If your loss were larger, you could carry it forward until the year 2033. Filing taxes If you still had an unused 2013 carryforward after the year 2033, you would not be allowed to deduct it. Filing taxes Example 2. Filing taxes Assume the same facts as in Example 1 , except that $4,000 of the NOL is attributable to a casualty loss and this loss qualifies for a 3-year carryback period. Filing taxes You begin using the $4,000 in 2010. Filing taxes As shown in the following chart, $3,000 of this NOL is used in 2010. Filing taxes The remaining $1,000 is carried to 2011 with the $38,000 NOL that you must begin using in 2011. Filing taxes Year   Carryback/  Carryover Unused  Loss 2010 $4,000 $1,000 2011 39,000 37,000 2012 37,000 34,000 2013 (NOL year)     2014 34,000 28,500 2015 28,500 19,500 2016 19,500 9,700 2017 9,700 1,000 2018 1,000 -0- How To Claim an NOL Deduction If you have not already carried the NOL to an earlier year, your NOL deduction is the total NOL. Filing taxes If you carried the NOL to an earlier year, your NOL deduction is the carried over NOL minus the NOL amount you used in the earlier year or years. Filing taxes If you carry more than one NOL to the same year, your NOL deduction is the total of these carrybacks and carryovers. Filing taxes NOL resulting in no taxable income. Filing taxes   If your NOL is more than the taxable income of the year you carry it to (figured before deducting the NOL), you generally will have an NOL carryover to the next year. Filing taxes See How To Figure an NOL Carryover , later, to determine how much NOL you have used and how much you carry to the next year. Filing taxes Deducting a Carryback If you carry back your NOL, you can use either Form 1045 or Form 1040X. Filing taxes You can get your refund faster by using Form 1045, but you have a shorter time to file it. Filing taxes You can use Form 1045 to apply an NOL to all carryback years. Filing taxes If you use Form 1040X, you must use a separate Form 1040X for each carryback year to which you apply the NOL. Filing taxes Estates and trusts that do not file Form 1045 must file an amended Form 1041 (instead of Form 1040X) for each carryback year to which NOLs are applied. Filing taxes Use a copy of the appropriate year's Form 1041, check the “Amended return” box, and follow the Form 1041 instructions for amended returns. Filing taxes Include the NOL deduction with other deductions not subject to the 2% limit (line 15a). Filing taxes Also, see the special procedures for filing an amended return due to an NOL carryback, explained under Form 1040X , later. Filing taxes Form 1045. Filing taxes   You can apply for a quick refund by filing Form 1045. Filing taxes This form results in a tentative adjustment of tax in the carryback year. Filing taxes See the Illustrated Form 1045 . Filing taxes at the end of this discussion. Filing taxes   If the IRS refunds or credits an amount to you from Form 1045 and later determines that the refund or credit is too much, the IRS may assess and collect the excess immediately. Filing taxes   Generally, you must file Form 1045 on or after the date you file your tax return for the NOL year, but not later than one year after the end of the NOL year. Filing taxes If the last day of the NOL year falls on a Saturday, Sunday, or holiday, the form will be considered timely if postmarked on the next business day. Filing taxes For example, if you are a calendar year taxpayer with a carryback from 2013 to 2011, you must file Form 1045 on or after the date you file your tax return for 2013, but no later than December 31, 2014. Filing taxes Form 1040X. Filing taxes   If you do not file Form 1045, you can file Form 1040X to get a refund of tax because of an NOL carryback. Filing taxes File Form 1040X within 3 years after the due date, including extensions, for filing the return for the NOL year. Filing taxes For example, if you are a calendar year taxpayer and filed your 2011 return by the April 15, 2012, due date, you must file a claim for refund of 2008 tax because of an NOL carryback from 2011 by April 15, 2015. Filing taxes   Attach a computation of your NOL using Form 1045, Schedule A, and, if it applies, your NOL carryover using Form 1045, Schedule B, discussed later . Filing taxes Refiguring your tax. Filing taxes   To refigure your total tax liability for a carryback year, first refigure your adjusted gross income for that year. Filing taxes (On Form 1045, use lines 10 and 11 and the “After carryback” column for the applicable carryback year. Filing taxes ) Use your adjusted gross income after applying the NOL deduction to refigure income or deduction items that are based on, or limited to, a percentage of your adjusted gross income. Filing taxes Refigure the following items. Filing taxes The special allowance for passive activity losses from rental real estate activities. Filing taxes Taxable social security and tier 1 railroad retirement benefits. Filing taxes IRA deductions. Filing taxes Excludable savings bond interest. Filing taxes Excludable employer-provided adoption benefits. Filing taxes The student loan interest deduction. Filing taxes The tuition and fees deduction. Filing taxes   If more than one of these items apply, refigure them in the order listed above, using your adjusted gross income after applying the NOL deduction and any previous item. Filing taxes (Enter your NOL deduction on Form 1045, line 10. Filing taxes On line 11, using the “After carryback” column, enter your adjusted gross income refigured after applying the NOL deduction and after refiguring any above items. Filing taxes )   Next, refigure your taxable income. Filing taxes (On Form 1045, use lines 12 through 15 and the “After carryback” column. Filing taxes ) Use your refigured adjusted gross income (Form 1045, line 11, using the “After carryback” column) to refigure certain deductions and other items that are based on or limited to a percentage of your adjusted gross income. Filing taxes Refigure the following items. Filing taxes The itemized deduction for medical expenses. Filing taxes The itemized deduction for qualified mortgage insurance premiums. Filing taxes The itemized deduction for casualty losses. Filing taxes Miscellaneous itemized deductions subject to the 2% limit. Filing taxes The overall limit on itemized deductions (do not apply to carryback years beginning after December 31, 2009). Filing taxes The phaseout of the deduction for exemptions (do not apply to carryback years beginning after December 31, 2009). Filing taxes Qualified motor vehicle tax (do not apply to carryback years beginning after December 31, 2009). Filing taxes    Do not refigure the itemized deduction for charitable contributions. Filing taxes   Finally, use your refigured taxable income (Form 1045, line 15, using the “After carryback” column) to refigure your total tax liability. Filing taxes Refigure your income tax, your alternative minimum tax, and any credits that are based on or limited by your adjusted gross income (AGI), modified adjusted gross income (MAGI), or tax liability. Filing taxes (On Form 1045, use lines 16 through 25, and the “After carryback” column. Filing taxes ) The earned income credit, for example, may be affected by changes to adjusted gross income or the amount of tax (or both) and, therefore, must be recomputed. Filing taxes If you become eligible for a credit because of the carryback, complete the form for that specific credit (such as the EIC Worksheet) for that year. Filing taxes   While it is necessary to refigure your income tax, alternative minimum tax, and credits, do not refigure your self-employment tax. Filing taxes Deducting a Carryforward If you carry forward your NOL to a tax year after the NOL year, list your NOL deduction as a negative figure on the “Other income” line of Form 1040 or Form 1040NR (line 21 for 2013). Filing taxes Estates and trusts include an NOL deduction on Form 1041 with other deductions not subject to the 2% limit (line 15a for 2013). Filing taxes You must attach a statement that shows all the important facts about the NOL. Filing taxes Your statement should include a computation showing how you figured the NOL deduction. Filing taxes If you deduct more than one NOL in the same year, your statement must cover each of them. Filing taxes Change in Marital Status If you and your spouse were not married to each other in all years involved in figuring NOL carrybacks and carryovers, only the spouse who had the loss can take the NOL deduction. Filing taxes If you file a joint return, the NOL deduction is limited to the income of that spouse. Filing taxes For example, if your marital status changes because of death or divorce, and in a later year you have an NOL, you can carry back that loss only to the part of the income reported on the joint return (filed with your former spouse) that was related to your taxable income. Filing taxes After you deduct the NOL in the carryback year, the joint rates apply to the resulting taxable income. Filing taxes Refund limit. Filing taxes   If you are not married in the NOL year (or are married to a different spouse), and in the carryback year you were married and filed a joint return, your refund for the overpaid joint tax may be limited. Filing taxes You can claim a refund for the difference between your share of the refigured tax and your contribution toward the tax paid on the joint return. Filing taxes The refund cannot be more than the joint overpayment. Filing taxes Attach a statement showing how you figured your refund. Filing taxes Figuring your share of a joint tax liability. Filing taxes   There are five steps for figuring your share of the refigured joint tax liability. Filing taxes Figure your total tax as though you had filed as married filing separately. Filing taxes Figure your spouse's total tax as though your spouse had also filed as married filing separately. Filing taxes Add the amounts in (1) and (2). Filing taxes Divide the amount in (1) by the amount in (3). Filing taxes Multiply the refigured tax on your joint return by the amount figured in (4). Filing taxes This is your share of the joint tax liability. Filing taxes Figuring your contribution toward tax paid. Filing taxes   Unless you have an agreement or clear evidence of each spouse's contributions toward the payment of the joint tax liability, figure your contribution by adding the tax withheld on your wages and your share of joint estimated tax payments or tax paid with the return. Filing taxes If the original return for the carryback year resulted in an overpayment, reduce your contribution by your share of the tax refund. Filing taxes Figure your share of a joint payment or refund by the same method used in figuring your share of the joint tax liability. Filing taxes Use your taxable income as originally reported on the joint return in steps (1) and (2) above, and substitute the joint payment or refund for the refigured joint tax in step (5). Filing taxes Change in Filing Status If you and your spouse were married and filed a joint return for each year involved in figuring NOL carrybacks and carryovers, figure the NOL deduction on a joint return as you would for an individual. Filing taxes However, treat the NOL deduction as a joint NOL. Filing taxes If you and your spouse were married and filed separate returns for each year involved in figuring NOL carrybacks and carryovers, the spouse who sustained the loss may take the NOL deduction on a separate return. Filing taxes Special rules apply for figuring the NOL carrybacks and carryovers of married people whose filing status changes for any tax year involved in figuring an NOL carryback or carryover. Filing taxes Separate to joint return. Filing taxes   If you and your spouse file a joint return for a carryback or carryforward year, and were married but filed separate returns for any of the tax years involved in figuring the NOL carryback or carryover, treat the separate carryback or carryover as a joint carryback or carryover. Filing taxes Joint to separate returns. Filing taxes   If you and your spouse file separate returns for a carryback or carryforward year, but filed a joint return for any or all of the tax years involved in figuring the NOL carryover, figure each of your carryovers separately. Filing taxes Joint return in NOL year. Filing taxes   Figure each spouse's share of the joint NOL through the following steps. Filing taxes Figure each spouse's NOL as if he or she filed a separate return. Filing taxes See How To Figure an NOL , earlier. Filing taxes If only one spouse has an NOL, stop here. Filing taxes All of the joint NOL is that spouse's NOL. Filing taxes If both spouses have an NOL, multiply the joint NOL by a fraction, the numerator of which is spouse A's NOL figured in (1) and the denominator of which is the total of the spouses' NOLs figured in (1). Filing taxes The result is spouse A's share of the joint NOL. Filing taxes The rest of the joint NOL is spouse B's share. Filing taxes Example 1. Filing taxes Mark and Nancy are married and file a joint return for 2013. Filing taxes They have an NOL of $5,000. Filing taxes They carry the NOL back to 2011, a year in which Mark and Nancy filed separate returns. Filing taxes Figured separately, Nancy's 2013 deductions were more than her income, and Mark's income was more than his deductions. Filing taxes Mark does not have any NOL to carry back. Filing taxes Nancy can carry back the entire $5,000 NOL to her 2011 separate return. Filing taxes Example 2. Filing taxes Assume the same facts as in Example 1 , except that both Mark and Nancy had deductions in 2013 that were more than their income. Filing taxes Figured separately, his NOL is $1,800 and her NOL is $3,000. Filing taxes The sum of their separate NOLs ($4,800) is less than their $5,000 joint NOL because his deductions included a $200 net capital loss that is not allowed in figuring his separate NOL. Filing taxes The loss is allowed in figuring their joint NOL because it was offset by Nancy's capital gains. Filing taxes Mark's share of their $5,000 joint NOL is $1,875 ($5,000 × $1,800/$4,800) and Nancy's is $3,125 ($5,000 − $1,875). Filing taxes Joint return in previous carryback or carryforward year. Filing taxes   If only one spouse had an NOL deduction on the previous year's joint return, all of the joint carryover is that spouse's carryover. Filing taxes If both spouses had an NOL deduction (including separate carryovers of a joint NOL, figured as explained in the previous discussion ), figure each spouse's share of the joint carryover through the following steps. Filing taxes Figure each spouse's modified taxable income as if he or she filed a separate return. Filing taxes See Modified taxable income under How To Figure an NOL Carryover , later. Filing taxes Multiply the joint modified taxable income you used to figure the joint carryover by a fraction, the numerator of which is spouse A's modified taxable income figured in (1) and the denominator of which is the total of the spouses' modified taxable incomes figured in (1). Filing taxes This is spouse A's share of the joint modified taxable income. Filing taxes Subtract the amount figured in (2) from the joint modified taxable income. Filing taxes This is spouse B's share of the joint modified taxable income. Filing taxes Reduce the amount figured in (3), but not below zero, by spouse B's NOL deduction. Filing taxes Add the amounts figured in (2) and (4). Filing taxes Subtract the amount figured in (5) from spouse A's NOL deduction. Filing taxes This is spouse A's share of the joint carryover. Filing taxes The rest of the joint carryover is spouse B's share. Filing taxes Example. Filing taxes Sam and Wanda filed a joint return for 2011 and separate returns for 2012 and 2013. Filing taxes In 2013, Sam had an NOL of $18,000 and Wanda had an NOL of $2,000. Filing taxes They choose to carry back both NOLs 2 years to their 2011 joint return and claim a $20,000 NOL deduction. Filing taxes Their joint modified taxable income (MTI) for 2011 is $15,000, and their joint NOL carryover to 2012 is $5,000 ($20,000 – $15,000). Filing taxes Sam and Wanda each figure their separate MTI for 2011 as if they had filed separate returns. Filing taxes Then they figure their shares of the $5,000 carryover as follows. Filing taxes Step 1. Filing taxes   Sam's separate MTI $9,000 Wanda's separate MTI + 3,000 Total MTI $12,000 Step 2. Filing taxes   Joint MTI $15,000 Sam's MTI ÷ total MTI ($9,000 ÷ $12,000) × . Filing taxes 75 Sam's share of joint MTI $11,250 Step 3. Filing taxes   Joint MTI $15,000 Sam's share of joint MTI − 11,250 Wanda's share of joint MTI $3,750 Step 4. Filing taxes   Wanda's share of joint MTI $3,750 Wanda's NOL deduction − 2,000 Wanda's remaining share $1,750 Step 5. Filing taxes   Sam's share of joint MTI $11,250 Wanda's remaining share + 1,750 Joint MTI to be offset $13,000 Step 6. Filing taxes   Sam's NOL deduction $18,000 Joint MTI to be offset − 13,000 Sam's carryover to 2012 $5,000 Joint carryover to 2012 $5,000 Sam's carryover − 5,000 Wanda's carryover to 2012 $-0- Wanda's $2,000 NOL deduction offsets $2,000 of her $3,750 share of the joint modified taxable income and is completely used up. Filing taxes She has no carryover to 2012. Filing taxes Sam's $18,000 NOL deduction offsets all of his $11,250 share of joint modified taxable income and the remaining $1,750 of Wanda's share. Filing taxes His carryover to 2012 is $5,000. Filing taxes Illustrated Form 1045 The following example illustrates how to use Form 1045 to claim an NOL deduction in a carryback year. Filing taxes It includes a filled-in page 1 of Form 1045. Filing taxes Example. Filing taxes Martha Sanders is a self-employed contractor. Filing taxes Martha's 2013 deductions are more than her 2013 income because of a business loss. Filing taxes She uses Form 1045 to carry back her NOL 2 years and claim an NOL deduction in 2011. Filing taxes Her filing status in both years was single. Filing taxes See the filled-in Form 1045 later. Filing taxes Martha figures her 2013 NOL on Form 1045, Schedule A (not shown). Filing taxes (For an example using Form 1045, Schedule A, see Illustrated Form 1045, Schedule A under How To Figure an NOL , earlier. Filing taxes ) She enters the $10,000 NOL from Form 1045, Schedule A, line 25, on Form 1045, line 1a. Filing taxes Martha completes lines 10 through 25, using the “Before carryback” column under the column for the second preceding tax year ended 12/31/11 on page 1 of Form 1045 using the following amounts from her 2011 return. Filing taxes 2011 Adjusted gross income $50,000 Itemized deductions:     Medical expenses [$6,000 − ($50,000 × 7. Filing taxes 5%)] $2,250   State income tax + 2,000   Real estate tax + 4,000   Home mortgage interest + 5,000   Total itemized deductions $13,250 Exemption $3,700 Income tax $4,550 Self-employment tax $6,120   Martha refigures her taxable income for 2011 after carrying back her 2013 NOL as follows: 2011 Adjusted gross income $50,000 Less:     NOL from 2013 −10,000 2011 Adjusted gross income after carryback $40,000 Less:     Itemized deductions:     Medical expenses [$6,000 − ($40,000 × 7. Filing taxes 5%)] $3,000   State income tax + 2,000   Real estate tax + 4,000   Home mortgage interest + 5,000   Total itemized deductions −14,000 Less:     Exemption − 3,700 2011 Taxable income after carryback $22,300 Martha then completes lines 10 through 25, using the “After carryback” column under the column for the second preceding tax year ended 12/31/11. Filing taxes On line 10, Martha enters her $10,000 NOL deduction. Filing taxes Her new adjusted gross income on line 11 is $40,000 ($50,000 − $10,000). Filing taxes To complete line 12, she must refigure her medical expense deduction using her new adjusted gross income. Filing taxes Her refigured medical expense deduction is $3,000 [$6,000 − ($40,000 × 7. Filing taxes 5%)]. Filing taxes This increases her total itemized deductions to $14,000 [$13,250 + ($3,000 − $2,250)]. Filing taxes Martha uses her refigured taxable income ($22,300) from line 15, and the tax tables in her 2011 Form 1040 instructions to find her income tax. Filing taxes She enters the new amount, $2,924, on line 16, and her new total tax liability, $9,044, on line 25. Filing taxes Martha used up her $10,000 NOL in 2011 so she does not complete a column for the first preceding tax year ended 12/31/2012. Filing taxes The decrease in tax because of her NOL deduction (line 27) is $1,612. Filing taxes Martha files Form 1045 after filing her 2013 return, but no later than December 31, 2014. Filing taxes She mails it to the Internal Revenue Service Center for the place where she lives as shown in the 2013 instructions for Form 1040 and attaches a copy of her 2013 return (including the applicable forms and schedules). Filing taxes This image is too large to be displayed in the current screen. Filing taxes Please click the link to view the image. Filing taxes Form 1045, page 1 How To Figure an NOL Carryover If your NOL is more than your taxable income for the year to which you carry it (figured before deducting the NOL), you may have an NOL carryover. Filing taxes You must make certain modifications to your taxable income to determine how much NOL you will use up in that year and how much you can carry over to the next tax year. Filing taxes Your carryover is the excess of your NOL deduction over your modified taxable income for the carryback or carryforward year. Filing taxes If your NOL deduction includes more than one NOL, apply the NOLs against your modified taxable income in the same order in which you incurred them, starting with the earliest. Filing taxes Modified taxable income. Filing taxes   Your modified taxable income is your taxable income figured with the following changes. Filing taxes You cannot claim an NOL deduction for the NOL carryover you are figuring or for any later NOL. Filing taxes You cannot claim a deduction for capital losses in excess of your capital gains. Filing taxes Also, you must increase your taxable income by the amount of any section 1202 exclusion. Filing taxes You cannot claim the domestic production activities deduction. Filing taxes You cannot claim a deduction for your exemptions for yourself, your spouse, or dependents. Filing taxes You must figure any item affected by the amount of your adjusted gross income after making the changes in (1), (2), and (3), above, and certain other changes to your adjusted gross income that result from (1), (2), and (3). Filing taxes This includes income and deduction items used to figure adjusted gross income (for example, IRA deductions), as well as certain itemized deductions. Filing taxes To figure a charitable contribution deduction, do not include deductions for NOL carrybacks in the change in (1) but do include deductions for NOL carryforwards from tax years before the NOL year. Filing taxes   Your taxable income as modified cannot be less than zero. Filing taxes Form 1045, Schedule B. Filing taxes   You can use Form 1045, Schedule B, to figure your modified taxable income for carryback years and your carryover from each of those years. Filing taxes Do not use Form 1045, Schedule B, for a carryforward year. Filing taxes If your 2013 return includes an NOL deduction from an NOL year before 2013 that reduced your taxable income to zero (to less than zero, if an estate or trust), see NOL Carryover From 2013 to 2014 , later. Filing taxes Illustrated Form 1045, Schedule B The following example illustrates how to figure an NOL carryover from a carryback year. Filing taxes It includes a filled-in Form 1045, Schedule B. Filing taxes Example. Filing taxes Ida Brown runs a small clothing shop. Filing taxes In 2013, she has an NOL of $36,000 that she carries back to 2011. Filing taxes She has no other carrybacks or carryforwards to 2011. Filing taxes Ida's adjusted gross income in 2011 was $35,000, consisting of her salary of $36,000 minus a $1,000 capital loss deduction. Filing taxes She is single and claimed only one personal exemption of $3,700. Filing taxes During that year, she gave $1,450 in charitable contributions. Filing taxes Her medical expenses were $3,000. Filing taxes She also deducted $1,650 in taxes and $3,125 in home mortgage interest. Filing taxes Her deduction for charitable contributions was not limited because her contributions, $1,450, were less than 50% of her adjusted gross income. Filing taxes The deduction for medical expenses was limited to expenses over 7. Filing taxes 5% of adjusted gross income (. Filing taxes 075 × $35,000 = $2,625; $3,000 − $2,625 = $375). Filing taxes The deductions for taxes and home mortgage interest were not subject to any limits. Filing taxes She was able to claim $6,600 ($1,450 + $375 + $1,650 + $3,125) in itemized deductions and a personal exemption deduction of $3,700 for 2011. Filing taxes She had no other deductions in 2011 (except the NOL deduction). Filing taxes Her taxable income (figured without the NOL deduction) for the year was $24,700. Filing taxes Ida's adjusted gross income in 2012 was $9,325, consisting of net business income from the clothing shop of $12,325 and a net capital loss of $3,000. Filing taxes She did not itemize her deductions in 2012. Filing taxes She deducted the standard deduction of $5,950 and the personal exemption deduction of $3,800. Filing taxes She had no other deductions in 2012 (other than the NOL deduction). Filing taxes Her taxable income, therefore, was ($425). Filing taxes Ida's $36,000 carryback will result in her having 2011 taxable income of zero. Filing taxes She then completes the column for the second preceding tax year ended 12/31/11 on Form 1045, Schedule B, to figure how much of her NOL she uses up in 2011 and how much she can carry over to 2012. Filing taxes She completes the column for the first preceding tax year ended 12/31/12. Filing taxes See the illustrated Form 1045, Schedule B , shown later. Filing taxes Column 1, line 1. Filing taxes Ida enters $36,000, her 2013 net operating loss, on line 1. Filing taxes Column 1, line 2. Filing taxes She enters $24,700, her 2011 taxable income (figured without the NOL deduction), on line 2. Filing taxes Column 1, line 3. Filing taxes Ida enters her net capital loss deduction of $1,000 on line 3. Filing taxes Column 1, lines 4 and 5. Filing taxes Ida had no section 1202 exclusion or domestic production activities deduction in 2011. Filing taxes She enters zero on lines 4 and 5. Filing taxes Column 1, line 6. Filing taxes Although Ida's entry on line 3 modifies her adjusted gross income, that does not affect any other items included in her adjusted gross income. Filing taxes Ida enters zero on line 6. Filing taxes Column 1, line 7. Filing taxes Ida had itemized deductions and entered $1,000 on line 3, so she completes lines 11 through 38 to figure her adjustment to itemized deductions. Filing taxes On line 7, she enters the total adjustment from line 38. Filing taxes Column 1, line 8. Filing taxes Ida enters the deduction for her personal exemption of $3,700 for 2011. Filing taxes Column 1, line 9. Filing taxes After combining lines 2 through 8, Ida's modified taxable income is $29,475. Filing taxes Column 1, line 10. Filing taxes Ida figures her carryover to 2012 by subtracting her modified taxable income (line 9) from her NOL deduction (line 1). Filing taxes She enters the $6,525 carryover on line 10. Filing taxes She also enters the $6,525 as her NOL deduction for 2012 on Form 1045, page 1, line 10, in the “After carryback” column under the column for the first preceding tax year ended 12/31/12. Filing taxes (For an illustrated example of page 1 of Form 1045, see Illustrated Form 1045 under How To Claim an NOL Deduction , earlier. Filing taxes ) Next, Ida completes column 2 for the first preceding tax year ended 12/31/12. Filing taxes Column 1, line 11. Filing taxes Ida's adjusted gross income for 2011 was $35,000. Filing taxes Column 1, line 12. Filing taxes She adds lines 3 through 6 and enters $1,000 on line 12. Filing taxes (This is her net capital loss deduction added back, which modifies her adjusted gross income. Filing taxes ) Column 1, line 13. Filing taxes Her modified adjusted gross income for 2011 is now $36,000. Filing taxes Column 1, line 14. Filing taxes On her 2011 tax return, she deducted $375 as medical expenses. Filing taxes Column 1, line 15. Filing taxes Her actual medical expenses were $3,000. Filing taxes Column 1, line 16. Filing taxes She multiplies her modified adjusted gross income, $36,000, by . Filing taxes 075. Filing taxes She enters $2,700 on line 16. Filing taxes Column 1, line 17. Filing taxes She substracts $2,700 from her actual medical expenses, $3,000. Filing taxes She enters $300 on line 17. Filing taxes This is her modified medical deduction. Filing taxes Column 1, line 18. Filing taxes The difference between her medical deduction and her modified medical deduction is $75. Filing taxes She enters this on line 18. Filing taxes Column 1, lines 19 through 21. Filing taxes Ida had no deduction for qualified mortgage insurance premiums in 2011. Filing taxes She skips lines 19 and 20 and enters zero on line 21. Filing taxes Column 1, line 22. Filing taxes She enters her modified adjusted gross income of $36,000 on line 22. Filing taxes Column 1, line 23. Filing taxes She had no other carrybacks to 2011 and enters zero on line 23. Filing taxes Column 1, line 24. Filing taxes Her modified adjusted gross income remains $36,000. Filing taxes Column 1, line 25. Filing taxes Her actual contributions for 2011 were $1,450, which she enters on line 25. Filing taxes Column 1, line 26. Filing taxes She now refigures her charitable contributions based on her modified adjusted gross income. Filing taxes Her contributions are well below the 50% limit, so she enters $1,450 on line 26. Filing taxes Column 1, line 27. Filing taxes The difference is zero. Filing taxes Column 1, lines 28 through 37. Filing taxes Ida had no casualty losses or deductions for miscellaneous items in 2011. Filing taxes She skips lines 28 through 31 and lines 33 through 36. Filing taxes Ida enters zero on lines 32 and 37. Filing taxes Column 1, line 38. Filing taxes She combines lines 18, 21, 27, 32, and 37 and enters $75 on line 38. Filing taxes She carries this figure to line 7. Filing taxes Column 2, line 1. Filing taxes Ida enters $6,525, the carryback of her 2013 NOL to 2012, from column 1, line 10, on line 1. Filing taxes Column 2, line 2. Filing taxes She enters ($425), her 2012 taxable income, on line 2. Filing taxes Column 2, line 3. Filing taxes Ida enters her net capital loss deduction of $3,000 on line 3. Filing taxes Column 2, lines 4 and 5. Filing taxes Ida had no section 1202 exclusion or domestic production activities deduction in 2012. Filing taxes She enters zero on lines 4 and 5. Filing taxes Column 2, line 6. Filing taxes Although Ida's entry on line 3 modifies her adjusted gross income, that does not affect any other items included in her adjusted gross income. Filing taxes Ida enters zero on line 6. Filing taxes Column 2, line 7. Filing taxes Because Ida did not itemize deductions on her 2012 tax return, she enters zero on line 7. Filing taxes Column 2, line 8. Filing taxes Ida enters the deduction for her personal exemption of $3,800 for 2012. Filing taxes Column 2, line 9. Filing taxes After combining lines 2 through 8, Ida's modified taxable income is $6,375. Filing taxes Column 2, line 10. Filing taxes Ida figures her carryforward to 2014 by subtracting her modified taxable income (line 9) from her NOL deduction (line 1). Filing taxes She enters the $150 carryover on line 10. Filing taxes This image is too large to be displayed in the current screen. Filing taxes Please click the link to view the image. Filing taxes Form 1045, page 3 This image is too large to be displayed in the current screen. Filing taxes Please click the link to view the image. Filing taxes Form 1045, page 4 NOL Carryover From 2013 to 2014 If you had an NOL deduction carried forward from a year prior to 2013 that resulted in your having taxable income on your 2013 return of zero (of less than zero, if an estate or trust), complete Table 1 , Worksheet for NOL Carryover From 2013 to 2014, on the following pages. Filing taxes It will help you figure your NOL to carry to 2014. Filing taxes Keep the worksheet for your records. Filing taxes Worksheet Instructions At the top of the worksheet, enter the NOL year for which you are figuring the carryover. Filing taxes More than one NOL. Filing taxes   If your 2013 NOL deduction includes amounts for more than one loss year, complete this worksheet only for one loss year. Filing taxes To determine which year, start with your earliest NOL and subtract each NOL separately from your taxable income figured without the NOL deduction. Filing taxes Complete this worksheet for the earliest NOL that results in your having taxable income below zero. Filing taxes Your NOL carryover to 2014 is the total of the amount on line 10 of the worksheet and all later NOL amounts. Filing taxes Example. Filing taxes Your taxable income for 2013 is $5,000 without your $9,000 NOL deduction. Filing taxes Your NOL deduction includes a $2,000 carryover from 2011 and a $7,000 carryover from 2012. Filing taxes Subtract your 2011 NOL of $2,000 from $5,000. Filing taxes This gives you taxable income of $3,000. Filing taxes Your 2011 NOL is now completely used up. Filing taxes Subtract your $7,000 2012 NOL from $3,000. Filing taxes This gives you taxable income of ($4,000). Filing taxes You now complete the worksheet for your 2012 NOL. Filing taxes Your NOL carryover to 2014 is the unused part of your 2012 NOL from line 10 of the worksheet. Filing taxes Line 2. Filing taxes   Treat your NOL deduction for the NOL year entered at the top of the worksheet and later years as a positive amount. Filing taxes Add it to your negative taxable income (figured without the NOL deduction). Filing taxes Enter the result on line 2. Filing taxes Line 6. Filing taxes   You must refigure the following income and deductions based on adjusted gross income. Filing taxes The special allowance for passive activity losses from rental real estate activities. Filing taxes Taxable social security and tier 1 railroad retirement benefits. Filing taxes IRA deductions. Filing taxes Excludable savings bond interest. Filing taxes Excludable employer-provided adoption benefits. Filing taxes The student loan interest deduction. Filing taxes The tuition and fees deduction. Filing taxes   If none of these items apply to you, enter zero on line 6. Filing taxes Otherwise, increase your adjusted gross income by the total of lines 3 through 5 and your NOL deduction for the NOL year entered at the top of the worksheet and later years. Filing taxes Using this increased adjusted gross income, refigure the items that apply, in the order listed above. Filing taxes Your adjustment for each item is the difference between the refigured amount and the amount included on your return. Filing taxes Combine the adjustments for previous items with your adjusted gross income before refiguring the next item. Filing taxes Keep a record of your computations. Filing taxes   Enter your total adjustments for the above items on line 6. Filing taxes Line 7. Filing taxes   Enter zero if you claimed the standard deduction or the amounts on lines 3 through 5 are zero. Filing taxes Otherwise, use lines 11 through 33 of the worksheet to figure the amount to enter on this line. Filing taxes Complete only those sections that apply to you. Filing taxes Estates and trusts. Filing taxes   Enter zero on line 7 if you did not claim any miscellaneous deductions on Form 1041, line 15c, or a casualty or theft loss. Filing taxes Otherwise, refigure these deductions by substituting modified adjusted gross income (see below ) for adjusted gross income. Filing taxes Subtract the recomputed deductions from those claimed on the return. Filing taxes Enter the result on line 7. Filing taxes Modified adjusted gross income. Filing taxes   To refigure miscellaneous itemized deductions of an estate or trust (Form 1041, line 15c), modified adjusted gross income is the total of the following amounts. Filing taxes The adjusted gross income on the return. Filing taxes The amounts from lines 3 through 5 of the worksheet. Filing taxes The exemption amount from Form 1041, line 20. Filing taxes The NOL deduction for the NOL year entered at the top of the worksheet and for later years. Filing taxes   To refigure the casualty and theft loss deduction of an estate or trust, modified adjusted gross income is the total of the following amounts. Filing taxes The adjusted gross income amount you used to figure the deduction claimed on the return. Filing taxes The amounts from lines 3 through 5 of the worksheet. Filing taxes The NOL deduction for the NOL year entered at the top of the worksheet and for later years. Filing taxes Line 11. Filing taxes   Treat your NOL deduction for the NOL year entered at the top of the worksheet and for later years as a positive amount. Filing taxes Add it to your adjusted gross income. Filing taxes Enter the result on line 11. Filing taxes Line 20. Filing taxes   Is your modified adjusted gross income from line 13 of this worksheet more than $100,000 ($50,000 if married filing separately)?   □ Yes. Filing taxes Your deduction is limited. Filing taxes Refigure your deduction using the Mortgage Insurance Premiums Deduction Worksheet in the 2013 Instructions for Form 1045. Filing taxes On line 2 of the Mortgage Insurance Premiums Deduction Worksheet, enter the amount from line 13 of this worksheet. Filing taxes   □ No. Filing taxes Your deduction is not limited. Filing taxes Enter the amount from line 19 on line 20 and enter -0- on line 21. Filing taxes Line 23. Filing taxes   If you had a contributions carryover from 2012 to 2013 and your NOL deduction includes an amount from an NOL year before 2012, you may have to reduce your contributions carryover. Filing taxes Reduce the contributions carryover by the amount of any adjustment you made to your 2012 charitable contributions deduction when figuring your NOL carryover to 2013. Filing taxes Use the reduced contributions carryover to figure the amount to enter on line 23. Filing taxes Please click here for the text description of the image. Filing taxes Worksheet for NOL Carryover Worksheet for NOL Carryover (Continued) How To Get Tax Help Whether it's help with a tax issue, preparing your tax return or a need for a free publication or form, get the help you need the way you want it: online, use a smart phone, call or walk in to an IRS office or volunteer site near you. Filing taxes Free help with your tax return. Filing taxes   You can get free help preparing your return nationwide from IRS-certified volunteers. Filing taxes The Volunteer Income Tax Assistance (VITA) program helps low-to-moderate income, elderly, people with disabilities, and limited English proficient taxpayers. Filing taxes The Tax Counseling for the Elderly (TCE) program helps taxpayers age 60 and older with their tax returns. Filing taxes Most VITA and TCE sites offer free electronic filing and all volunteers will let you know about credits and deductions you may be entitled to claim. Filing taxes In addition, some VITA and TCE sites provide taxpayers the opportunity to prepare their own return with help from an IRS-certified volunteer. Filing taxes To find the nearest VITA or TCE site, you can use the VITA Locator Tool on IRS. Filing taxes gov, download the IRS2Go app, or call 1-800-906-9887. Filing taxes   As part of the TCE program, AARP offers the Tax-Aide counseling program. Filing taxes To find the nearest AARP Tax-Aide site, visit AARP's website at www. Filing taxes aarp. Filing taxes org/money/taxaide or call 1-888-227-7669. Filing taxes For more information on these programs, go to IRS. Filing taxes gov and enter “VITA” in the search box. Filing taxes Internet. Filing taxes    IRS. Filing taxes gov and IRS2Go are ready when you are —24 hours a day, 7 days a week. 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Filing taxes Determine if you might be subject to the Alternative Minimum Tax by using the Alternative Minimum Tax Assistant on IRS. Filing taxes gov. Filing taxes Request an Electronic Filing PIN by going to IRS. Filing taxes gov and entering Electronic Filing PIN in the search box. Filing taxes Download forms, instructions and publications, including accessible versions for people with disabilities. Filing taxes Locate the nearest Taxpayer Assistance Center (TAC) using the Office Locator tool on IRS. Filing taxes gov, or choose the Contact Us option on the IRS2Go app and search Local Offices. Filing taxes An employee can answer questions about your tax account or help you set up a payment plan. Filing taxes Before you visit, check the Office Locator on IRS. Filing taxes gov, or Local Offices under Contact Us on IRS2Go to confirm the address, phone number, days and hours of operation, and the services provided. 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Filing taxes Call to locate the nearest volunteer help site, 1-800-906-9887 or you can use the VITA Locator Tool on IRS. Filing taxes gov, or download the IRS2Go app. Filing taxes Low-to-moderate income, elderly, people with disabilities, and limited English proficient taxpayers can get free help with their tax return from the nationwide Volunteer Income Tax Assistance (VITA) program. Filing taxes The Tax Counseling for the Elderly (TCE) program helps taxpayers age 60 and older with their tax returns. Filing taxes Most VITA and TCE sites offer free electronic filing. Filing taxes Some VITA and TCE sites provide IRS-certified volunteers who can help prepare your tax return. Filing taxes Through the TCE program, AARP offers the Tax-Aide counseling program; call 1-888-227-7669 to find the nearest Tax-Aide location. Filing taxes Call the automated Where's My Refund? information hotline to check the status of your 2013 refund 24 hours a day, 7 days a week at 1-800-829-1954. Filing taxes If you e-file, you can start checking on the status of your return within 24 hours after the IRS receives your tax return or 4 weeks after you've mailed a paper return. Filing taxes The IRS issues more than 9 out of 10 refunds in less than 21 days. Filing taxes Where's My Refund? will give you a personalized refund date as soon as the IRS processes your tax return and approves your refund. Filing taxes Before you call this automated hotline, have your 2013 tax return handy so you can enter your social security number, your filing status, and the exact whole dollar amount of your refund. Filing taxes The IRS updates Where's My Refund? every 24 hours, usually overnight, so you only need to check once a day. Filing taxes Note, the above information is for our automated hotline. Filing taxes Our live phone and walk-in assistors can research the status of your refund only if it's been 21 days or more since you filed electronically or more than 6 weeks since you mailed your paper return. Filing taxes Call the Amended Return Hotline, 1-866-464-2050, to check the status of your amended return. Filing taxes You can generally expect your amended return to be processed up to 12 weeks from the date we receive it. Filing taxes It can take up to 3 weeks from the date you mailed it to show up in our system. Filing taxes Call 1-800-TAX-FORM (1-800-829-3676) to order current-year forms, instructions, publications, and prior-year forms and instructions (limited to 5 years). Filing taxes You should receive your order within 10 business days. Filing taxes Call TeleTax, 1-800-829-4477, to listen to pre-recorded messages covering general and business tax information. Filing taxes If, between January and April 15, you still have questions about the Form 1040, 1040A, or 1040EZ (like filing requirements, dependents, credits, Schedule D, pensions and IRAs or self-employment taxes), call 1-800-829-1040. Filing taxes Call using TTY/TDD equipment, 1-800-829-4059 to ask tax questions or order forms and publications. Filing taxes The TTY/TDD telephone number is for people who are deaf, hard of hearing, or have a speech disability. Filing taxes These individuals can also contact the IRS through relay services such as the Federal Relay Service. Filing taxes Walk-in. Filing taxes   You can find a selection of forms, publications and services — in person. Filing taxes Products. Filing taxes You can walk in to some post offices, libraries, and IRS offices to pick up certain forms, instructions, and publications. Filing taxes Some IRS offices, libraries, and city and county government offices have a collection of products available to photocopy from reproducible proofs. Filing taxes Services. Filing taxes You can walk in to your local TAC for face-to-face tax help. Filing taxes An employee can answer questions about your tax account or help you set up a payment plan. Filing taxes Before visiting, use the Office Locator tool on IRS. Filing taxes gov, or choose the Contact Us option on the IRS2Go app and search Local Offices for days and hours of operation, and services provided. Filing taxes Mail. Filing taxes   You can send your order for forms, instructions, and publications to the address below. Filing taxes You should receive a response within 10 business days after your request is received. Filing taxes Internal Revenue Service 1201 N. Filing taxes Mitsubishi Motorway Bloomington, IL 61705-6613    The Taxpayer Advocate Service Is Here to Help You. Filing taxes The Taxpayer Advocate Service (TAS) is your voice at the IRS. Filing taxes Our job is to ensure that every taxpayer is treated fairly and that you know and understand your rights. Filing taxes   What can TAS do for you? We can offer you free help with IRS problems that you can't resolve on your own. Filing taxes We know this process can be confusing, but the worst thing you can do is nothing at all! TAS can help if you can't resolve your tax problem and: Your problem is causing financial difficulties for you, your family, or your business. Filing taxes You face (or your business is facing) an immediate threat of adverse action. Filing taxes You've tried repeatedly to contact the IRS but no one has responded, or the IRS hasn't responded by the date promised. Filing taxes   If you qualify for our help, you'll be assigned to one advocate who'll be with you at every turn and will do everything possible to resolve your problem. Filing taxes Here's why we can help: TAS is an independent organization within the IRS. Filing taxes Our advocates know how to work with the IRS. Filing taxes Our services are free and tailored to meet your needs. Filing taxes We have offices in every state, the District of Columbia, and Puerto Rico. Filing taxes   How can you reach us? If you think TAS can help you, call your local advocate, whose number is in your local directory and at Taxpayer Advocate, or call us toll-free at 1-877-777-4778. Filing taxes   How else does TAS help taxpayers?  TAS also works to resolve large-scale, systemic problems that affect many taxpayers. Filing taxes If you know of one of these broad issues, please report it to us through our Systemic Advocacy Management System. Filing taxes Low Income Taxpayer Clinics Low Income