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Free electronic tax filing 4. Free electronic tax filing   Unrelated Business Taxable Income Table of Contents IncomeExclusions Dues of Agricultural Organizations and Business Leagues DeductionsDirectly Connected Exploitation of Exempt Activity—Advertising Sales Modifications Partnership Income or Loss S Corporation Income or Loss Special Rules for Foreign Organizations Special Rules for Social Clubs, VEBAs, SUBs, and GLSOsIncome that is set aside. Free electronic tax filing Special Rules for Veterans' Organizations Income From Controlled OrganizationsAddition to tax for valuation misstatements. Free electronic tax filing Net unrelated income. Free electronic tax filing Net unrelated loss. Free electronic tax filing Control. Free electronic tax filing Income from property financed with qualified 501(c)(3) bonds. Free electronic tax filing Disposition of property received from taxable subsidiary and used in unrelated business. Free electronic tax filing Income From Debt-Financed Property Debt-Financed PropertyAcquisition Indebtedness Computation of Debt-Financed Income Deductions for Debt-Financed Property Allocation Rules How to Get Tax Help The term “unrelated business taxable income” generally means the gross income derived from any unrelated trade or business regularly conducted by the exempt organization, less the deductions directly connected with carrying on the trade or business. Free electronic tax filing If an organization regularly carries on two or more unrelated business activities, its unrelated business taxable income is the total of gross income from all such activities less the total allowable deductions attributable to all the activities. Free electronic tax filing In computing unrelated business taxable income, gross income and deductions are subject to the modifications and special rules explained in this chapter. Free electronic tax filing Whether a particular item of income or expense falls within any of these modifications or special rules must be determined by all the facts and circumstances in each specific case. Free electronic tax filing For example, if the organization received a payment termed rent that is in fact a return of profits by a person operating the property for the benefit of the organization, or that is a share of the profits retained by the organization as a partner or joint venturer, the payment is not within the income exclusion for rents, discussed later under Exclusions. Free electronic tax filing Income Generally, unrelated business income is taxable, but there are exclusions and special rules that must be considered when figuring the income. Free electronic tax filing Exclusions The following types of income (and deductions directly connected with the income) are generally excluded when figuring unrelated business taxable income. Free electronic tax filing Dividends, interest, annuities and other investment income. Free electronic tax filing   All dividends, interest, annuities, payments with respect to securities loans, income from notional principal contracts, and other income from an exempt organization's ordinary and routine investments that the IRS determines are substantially similar to these types of income are excluded in computing unrelated business taxable income. Free electronic tax filing Exception for insurance activity income of a controlled foreign corporation. Free electronic tax filing   This exclusion does not apply to income from certain insurance activities of an exempt organization's controlled foreign corporation. Free electronic tax filing The income is not excludable dividend income, but instead is unrelated business taxable income to the extent it would be so treated if the exempt organization had earned it directly. Free electronic tax filing Certain exceptions to this rule apply. Free electronic tax filing For more information, see section 512(b)(17). Free electronic tax filing Other exceptions. Free electronic tax filing   This exclusion does not apply to unrelated debt-financed income (discussed under Income From Debt-Financed Property, later), to interest or annuities received from a controlled corporation (discussed under Income From Controlled Organizations, later). Free electronic tax filing Income from lending securities. Free electronic tax filing   Payments received with respect to a security loan are excluded in computing unrelated business taxable income only if the loan is made under an agreement that:    Provides for the return to the exempt organization of securities identical to the securities loaned, Requires payments to the organization of amounts equivalent to all interest, dividends, and other distributions that the owner of the securities is entitled to receive during the period of the loan, Does not reduce the organization's risk of loss or opportunity for gain on the securities, Contains reasonable procedures to implement the obligation of the borrower to furnish collateral to the organization with a fair market value each business day during the period of the loan in an amount not less than the fair market value of the securities at the close of the preceding business day, and Permits the organization to terminate the loan upon notice of not more than 5 business days. Free electronic tax filing   Payments with respect to securities loans include: Amounts in respect of dividends, interest, and other distributions, Fees based on the period of time the loan is in effect and the fair market value of the security during that period, Income from collateral security for the loan, and Income from the investment of collateral security. Free electronic tax filing The payments are considered to be from the securities loaned and not from collateral security or the investment of collateral security from the loans. Free electronic tax filing Any deductions that are directly connected with collateral security for the loan, or with the investment of collateral security, are considered deductions that are directly connected with the securities loaned. Free electronic tax filing Royalties. Free electronic tax filing   Royalties, including overriding royalties, are excluded in computing unrelated business taxable income. Free electronic tax filing   To be considered a royalty, a payment must relate to the use of a valuable right. Free electronic tax filing Payments for trademarks, trade names, or copyrights are ordinarily considered royalties. Free electronic tax filing Similarly, payments for the use of a professional athlete's name, photograph, likeness, or facsimile signature are ordinarily considered royalties. Free electronic tax filing However, royalties do not include payments for personal services. Free electronic tax filing Therefore, payments for personal appearances and interviews are not excluded as royalties and must be included in figuring unrelated business taxable income. Free electronic tax filing   Unrelated business taxable income does not include royalty income received from licensees by an exempt organization that is the legal and beneficial owner of patents assigned to it by inventors for specified percentages of future royalties. Free electronic tax filing   Mineral royalties are excluded whether measured by production or by gross or taxable income from the mineral property. Free electronic tax filing However, the exclusion does not apply to royalties that stem from an arrangement whereby the organization owns a working interest in a mineral property and is liable for its share of the development and operating costs under the terms of its agreement with the operator of the property. Free electronic tax filing To the extent they are not treated as loans under section 636 (relating to income tax treatment of mineral production payments), payments for mineral production are treated in the same manner as royalty payments for the purpose of computing unrelated business taxable income. Free electronic tax filing To the extent they are treated as loans, any payments for production that are the equivalent of interest are treated as interest and are excluded. Free electronic tax filing Exceptions. Free electronic tax filing   This exclusion does not apply to debt-financed income (discussed under Income From Debt-Financed Property, later) or to royalties received from a controlled corporation (discussed under Income From Controlled Organizations, later). Free electronic tax filing Rents. Free electronic tax filing   Rents from real property, including elevators and escalators, are excluded in computing unrelated business taxable income. Free electronic tax filing Rents from personal property are not excluded. Free electronic tax filing However, special rules apply to “mixed leases” of both real and personal property. Free electronic tax filing Mixed leases. Free electronic tax filing   In a mixed lease, all of the rents are excluded if the rents attributable to the personal property are not more than 10% of the total rents under the lease, as determined when the personal property is first placed in service by the lessee. Free electronic tax filing If the rents attributable to personal property are more than 10% but not more than 50% of the total rents, only the rents attributable to the real property are excluded. Free electronic tax filing If the rents attributable to the personal property are more than 50% of the total rents, none of the rents are excludable. Free electronic tax filing   Property is placed in service when the lessee first may use it under the terms of a lease. Free electronic tax filing For example, property subject to a lease entered into on November 1, for a term starting on January 1 of the next year, is considered placed in service on January 1, regardless of when the lessee first actually uses it. Free electronic tax filing   If separate leases are entered into for real and personal property and the properties have an integrated use (for example, one or more leases for real property and another lease or leases for personal property to be used on the real property), all the leases will be considered as one lease. Free electronic tax filing   The rent attributable to the personal property must be recomputed, and the treatment of the rents must be redetermined, if: The rent attributable to all the leased personal property increases by 100% or more because additional or substitute personal property is placed in service, or The lease is modified to change the rent charged (whether or not the amount of rented personal property changes). Free electronic tax filing Any change in the treatment of rents resulting from the recomputation is effective only for the period beginning with the event that caused the recomputation. Free electronic tax filing Exception for rents based on net profit. Free electronic tax filing   The exclusion for rents does not apply if the amount of the rent depends on the income or profits derived by any person from the leased property, other than an amount based on a fixed percentage of the gross receipts or sales. Free electronic tax filing Exception for income from personal services. Free electronic tax filing   Payment for occupying space when personal services are also rendered to the occupant does not constitute rent from real property. Free electronic tax filing Therefore, the exclusion does not apply to transactions such as renting hotel rooms, rooms in boarding houses or tourist homes, and space in parking lots or warehouses. Free electronic tax filing Other exceptions. Free electronic tax filing   This exclusion does not apply to unrelated debt-financed income (discussed under Income From Debt-Financed Property, later), or to interest, annuities, royalties and rents received from a controlled corporation (discussed under Income From Controlled Organizations, later), investment income (dividends, interest, rents, etc. Free electronic tax filing ) received by organizations described in sections 501(c)(7), 501(c)(9), 501(c)(17), and 501(c)(20). Free electronic tax filing See Special Rules for Social Clubs, VEBAs, SUBs, and GLSOs, discussed later for more information. Free electronic tax filing Income from research. Free electronic tax filing   A tax-exempt organization may exclude income from research grants or contracts from unrelated business taxable income. Free electronic tax filing However, the extent of the exclusion depends on the nature of the organization and the type of research. Free electronic tax filing   Income from research for the United States, any of its agencies or instrumentalities, or a state or any of its political subdivisions is excluded when computing unrelated business taxable income. Free electronic tax filing   For a college, university, or hospital, all income from research, whether fundamental or applied, is excluded in computing unrelated business taxable income. Free electronic tax filing   When an organization is operated primarily to conduct fundamental research (as distinguished from applied research) and the results are freely available to the general public, all income from research performed for any person is excluded in computing unrelated business taxable income. Free electronic tax filing   The term research, for this purpose, does not include activities of a type normally conducted as an incident to commercial or industrial operations, such as testing or inspecting materials or products, or designing or constructing equipment, buildings, etc. Free electronic tax filing In addition, the term fundamental research does not include research conducted for the primary purpose of commercial or industrial application. Free electronic tax filing Gains and losses from disposition of property. Free electronic tax filing   Also excluded from unrelated business taxable income are gains or losses from the sale, exchange, or other disposition of property other than: Stock in trade or other property of a kind that would properly be includable in inventory if on hand at the close of the tax year, Property held primarily for sale to customers in the ordinary course of a trade or business, or Cutting of timber that an organization has elected to consider as a sale or exchange of the timber. Free electronic tax filing   It should be noted that the last exception relates only to cut timber. Free electronic tax filing The sale, exchange, or other disposition of standing timber is excluded from the computation of unrelated business income, unless it constitutes property held for sale to customers in the ordinary course of business. Free electronic tax filing Lapse or termination of options. Free electronic tax filing   Any gain from the lapse or termination of options to buy or sell securities is excluded from unrelated business taxable income. Free electronic tax filing The exclusion applies only if the option is written in connection with the exempt organization's investment activities. Free electronic tax filing Therefore, this exclusion is not available if the organization is engaged in the trade or business of writing options or the options are held by the organization as inventory or for sale to customers in the ordinary course of a trade or business. Free electronic tax filing Exception. Free electronic tax filing   This exclusion does not apply to unrelated debt-financed income, discussed later under Income From Debt-Financed Property. Free electronic tax filing Gain or loss on disposition of certain brownfield property. Free electronic tax filing   Gain or loss from the qualifying sale, exchange, or other disposition of a qualifying brownfield property (as defined in section 512(b)(19)(C)), which was acquired by the organization after December 31, 2005 and before January 1, 2011, is excluded from unrelated business taxable income and is excepted from the debt-financed rules for such property. Free electronic tax filing See sections 512(b)(19) and 514(b)(1)(E). Free electronic tax filing Income from services provided under federal license. Free electronic tax filing   There is a further exclusion from unrelated business taxable income of income from a trade or business conducted by a religious order or by an educational organization maintained by the order. Free electronic tax filing   This exclusion applies only if the following requirements are met. Free electronic tax filing The trade or business must have been operated by the order or by the institution before May 27, 1959. Free electronic tax filing The trade or business must provide services under a license issued by a federal regulatory agency. Free electronic tax filing More than 90% of the net income from the business for the tax year must be devoted to religious, charitable, or educational purposes that constitute the basis for the religious order's exemption. Free electronic tax filing The rates or other charges for these services must be fully competitive with the rates or other charges of similar taxable businesses. Free electronic tax filing Rates or other charges for these services will be considered as fully competitive if they are neither materially higher nor materially lower than the rates charged by similar businesses operating in the same general area. Free electronic tax filing Exception. Free electronic tax filing    This exclusion does not apply to unrelated debt-financed income (discussed under Income From Debt-Financed Property, later). Free electronic tax filing Member income of mutual or cooperative electric companies. Free electronic tax filing   Income of a mutual or cooperative electric company described in section 501(c)(12) which is treated as member income under subparagraph (H) of that section is excluded from unrelated business taxable income. Free electronic tax filing Dues of Agricultural Organizations and Business Leagues Dues received from associate members by organizations exempt under section 501(c)(5) or section 501(c)(6) may be treated as gross income from an unrelated trade or business if the associate member category exists for the principal purpose of producing unrelated business income. Free electronic tax filing For example, if an organization creates an associate member category solely to allow associate members to purchase insurance through the organization, the associate member dues may be unrelated business income. Free electronic tax filing Exception. Free electronic tax filing   Associate member dues received by an agricultural or horticultural organization are not treated as gross income from an unrelated trade or business, regardless of their purpose, if they are not more than the annual limit. Free electronic tax filing The limit on dues paid by an associate member is $148 for 2011. Free electronic tax filing   If the required annual dues are more than the limit, the entire amount is treated as income from an unrelated business unless the associate member category was formed or availed of for the principal purpose of furthering the organization's exempt purposes. Free electronic tax filing Deductions To qualify as allowable deductions in computing unrelated business taxable income, the expenses, depreciation, and similar items generally must be allowable income tax deductions that are directly connected with carrying on an unrelated trade or business. Free electronic tax filing They cannot be directly connected with excluded income. Free electronic tax filing For an exception to the “directly connected” requirement, see Charitable contributions deduction, under Modifications, later. Free electronic tax filing Directly Connected To be directly connected with the conduct of an unrelated business, deductions must have a proximate and primary relationship to carrying on that business. Free electronic tax filing For an exception, see Expenses attributable to exploitation of exempt activities, later. Free electronic tax filing Expenses attributable solely to unrelated business. Free electronic tax filing   Expenses, depreciation, and similar items attributable solely to the conduct of an unrelated business are proximately and primarily related to that business and qualify for deduction to the extent that they are otherwise allowable income tax deductions. Free electronic tax filing   For example, salaries of personnel employed full-time to conduct the unrelated business and depreciation of a building used entirely in the conduct of that business are deductible to the extent otherwise allowable. Free electronic tax filing Expenses attributable to dual use of facilities or personnel. Free electronic tax filing   When facilities or personnel are used both to conduct exempt functions and to conduct an unrelated trade or business, expenses, depreciation, and similar items attributable to the facilities or personnel must be allocated between the two uses on a reasonable basis. Free electronic tax filing The part of an item allocated to the unrelated trade or business is proximately and primarily related to that business and is allowable as a deduction in computing unrelated business taxable income if the expense is otherwise an allowable income tax deduction. Free electronic tax filing Example 1. Free electronic tax filing A school recognized as a tax-exempt organization contracts with an individual to conduct a summer tennis camp. Free electronic tax filing The school provides the tennis courts, housing, and dining facilities. Free electronic tax filing The contracted individual hires the instructors, recruits campers, and provides supervision. Free electronic tax filing The income the school receives from this activity is from a dual use of the facilities and personnel. Free electronic tax filing The school, in computing its unrelated business taxable income, may deduct an allocable part of the expenses attributable to the facilities and personnel. Free electronic tax filing Example 2. Free electronic tax filing An exempt organization with gross income from an unrelated trade or business pays its president $90,000 a year. Free electronic tax filing The president devotes approximately 10% of his time to the unrelated business. Free electronic tax filing To figure the organization's unrelated business taxable income, a deduction of $9,000 ($90,000 × 10%) is allowed for the salary paid to its president. Free electronic tax filing Expenses attributable to exploitation of exempt activities. Free electronic tax filing   Generally, expenses, depreciation, and similar items attributable to the conduct of an exempt activity are not deductible in computing unrelated business taxable income from an unrelated trade or business that exploits the exempt activity. Free electronic tax filing (See Exploitation of exempt functions under Not substantially related in chapter 3. Free electronic tax filing ) This is because they do not have a proximate and primary relationship to the unrelated trade or business, and therefore, they do not qualify as directly connected with that business. Free electronic tax filing Exception. Free electronic tax filing   Expenses, depreciation, and similar items may be treated as directly connected with the conduct of the unrelated business if all the following statements are true. Free electronic tax filing The unrelated business exploits the exempt activity. Free electronic tax filing The unrelated business is a type normally conducted for profit by taxable organizations. Free electronic tax filing The exempt activity is a type normally conducted by taxable organizations in carrying on that type of business. Free electronic tax filing The amount treated as directly connected is the smaller of: The excess of these expenses, depreciation, and similar items over the income from, or attributable to, the exempt activity; or The gross unrelated business income reduced by all other expenses, depreciation, and other items that are actually directly connected. Free electronic tax filing   The application of these rules to an advertising activity that exploits an exempt publishing activity is explained next. Free electronic tax filing Exploitation of Exempt Activity—Advertising Sales The sale of advertising in a periodical of an exempt organization that contains editorial material related to the accomplishment of the organization's exempt purpose is an unrelated business that exploits an exempt activity, the circulation and readership of the periodical. Free electronic tax filing Therefore, in addition to direct advertising costs, exempt activity costs (expenses, depreciation, and similar expenses attributable to the production and distribution of the editorial or readership content) can be treated as directly connected with the conduct of the advertising activity. Free electronic tax filing (See Expenses attributable to exploitation of exempt activities under Directly Connected, earlier. Free electronic tax filing ) Figuring unrelated business taxable income (UBTI). Free electronic tax filing   The UBTI of an advertising activity is the amount shown in the following chart. Free electronic tax filing IF gross advertising income is . Free electronic tax filing . Free electronic tax filing . Free electronic tax filing THEN UBTI is . Free electronic tax filing . Free electronic tax filing . Free electronic tax filing More than direct advertising costs The excess advertising income, reduced (but not below zero) by the excess, if any, of readership costs over circulation income. Free electronic tax filing Equal to or less than direct advertising costs Zero. Free electronic tax filing   • Circulation income and readership costs are not taken into account. Free electronic tax filing   • Any excess advertising costs reduce (but not below zero) UBTI from any other unrelated business activity. Free electronic tax filing   The terms used in the chart are explained in the following discussions. Free electronic tax filing Periodical Income Gross advertising income. Free electronic tax filing   This is all the income from the unrelated advertising activities of an exempt organization periodical. Free electronic tax filing Circulation income. Free electronic tax filing   This is all the income from the production, distribution, or circulation of an exempt organization's periodical (other than gross advertising income). Free electronic tax filing It includes all amounts from the sale or distribution of the readership content of the periodical, such as income from subscriptions. Free electronic tax filing It also includes allocable membership receipts if the right to receive the periodical is associated with a membership or similar status in the organization. Free electronic tax filing Allocable membership receipts. Free electronic tax filing   This is the part of membership receipts (dues, fees, or other charges associated with membership) equal to the amount that would have been charged and paid for the periodical if: The periodical was published by a taxable organization, The periodical was published for profit, and The member was an unrelated party dealing with the taxable organization at arm's length. Free electronic tax filing   The amount used to allocate membership receipts is the amount shown in the following chart. Free electronic tax filing   For this purpose, the total periodical costs are the sum of the direct advertising costs and the readership costs, explained under Periodical Costs, later. Free electronic tax filing The cost of other exempt activities means the total expenses incurred by the organization in connection with its other exempt activities, not offset by any income earned by the organization from those activities. Free electronic tax filing IF . Free electronic tax filing . Free electronic tax filing . Free electronic tax filing THEN the amount used to allocate membership receipts is . Free electronic tax filing . Free electronic tax filing . Free electronic tax filing 20% or more of the total circulation consists of sales to nonmembers The subscription price charged nonmembers. Free electronic tax filing The above condition does not apply, and 20% or more of the members pay reduced dues because they do not receive the periodical The reduction in dues for a member not receiving the periodical. Free electronic tax filing Neither of the above conditions applies The membership receipts multiplied by this fraction:   Total periodical costs Total periodical costs Plus Cost of other exempt activities Example 1. Free electronic tax filing U is an exempt scientific organization with 10,000 members who pay annual dues of $15. Free electronic tax filing One of U's activities is publishing a monthly periodical distributed to all of its members. Free electronic tax filing U also distributes 5,000 additional copies of its periodical to nonmembers, who subscribe for $10 a year. Free electronic tax filing Since the nonmember circulation of U's periodical represents one-third (more than 20%) of its total circulation, the subscription price charged to nonmembers is used to determine the part of U's membership receipts allocable to the periodical. Free electronic tax filing Thus, U's allocable membership receipts are $100,000 ($10 times 10,000 members), and U's total circulation income for the periodical is $150,000 ($100,000 from members plus $50,000 from sales to nonmembers). Free electronic tax filing Example 2. Free electronic tax filing Assume the same facts except that U sells only 500 copies of its periodical to nonmembers, at a price of $10 a year. Free electronic tax filing Assume also that U's members may elect not to receive the periodical, in which case their dues are reduced from $15 a year to $6 a year, and that only 3,000 members elect to receive the periodical and pay the full dues of $15 a year. Free electronic tax filing U's stated subscription price of $9 to members consistently results in an excess of total income (including gross advertising income) attributable to the periodical over total costs of the periodical. Free electronic tax filing Since the 500 copies of the periodical distributed to nonmembers represent only 14% of the 3,500 copies distributed, the $10 subscription price charged to nonmembers is not used to determine the part of membership receipts allocable to the periodical. Free electronic tax filing Instead, since 70% of the members elect not to receive the periodical and pay $9 less per year in dues, the $9 price is used to determine the subscription price charged to members. Free electronic tax filing Thus, the allocable membership receipts will be $9 a member, or $27,000 ($9 times 3,000 copies). Free electronic tax filing U's total circulation income is $32,000 ($27,000 plus the $5,000 from nonmember subscriptions). Free electronic tax filing Periodical Costs Direct advertising costs. Free electronic tax filing   These are expenses, depreciation, and similar items of deduction directly connected with selling and publishing advertising in the periodical. Free electronic tax filing   Examples of allowable deductions under this classification include agency commissions and other direct selling costs, such as transportation and travel expenses, office salaries, promotion and research expenses, and office overhead directly connected with the sale of advertising lineage in the periodical. Free electronic tax filing Also included are other deductions commonly classified as advertising costs under standard account classifications, such as artwork and copy preparation, telephone, telegraph, postage, and similar costs directly connected with advertising. Free electronic tax filing   In addition, direct advertising costs include the part of mechanical and distribution costs attributable to advertising lineage. Free electronic tax filing For this purpose, the general account classifications of items includable in mechanical and distribution costs ordinarily employed in business-paper and consumer-publication accounting provide a guide for the computation. Free electronic tax filing Accordingly, the mechanical and distribution costs include the part of the costs and other expenses of composition, press work, binding, mailing (including paper and wrappers used for mailing), and bulk postage attributable to the advertising lineage of the publication. Free electronic tax filing   In the absence of specific and detailed records, the part of mechanical and distribution costs attributable to the periodical's advertising lineage can be based on the ratio of advertising lineage to total lineage in the periodical, if this allocation is reasonable. Free electronic tax filing Readership costs. Free electronic tax filing   These are all expenses, depreciation, and similar items that are directly connected with the production and distribution of the readership content of the periodical. Free electronic tax filing Costs partly attributable to other activities. Free electronic tax filing   Deductions properly attributable to exempt activities other than publishing the periodical may not be allocated to the periodical. Free electronic tax filing When expenses are attributable both to the periodical and to the organization's other activities, an allocation must be made on a reasonable basis. Free electronic tax filing The method of allocation will vary with the nature of the item, but once adopted, should be used consistently. Free electronic tax filing Allocations based on dollar receipts from various exempt activities generally are not reasonable since receipts usually do not accurately reflect the costs associated with specific activities that an exempt organization conducts. Free electronic tax filing Consolidated Periodicals If an exempt organization publishes more than one periodical to produce income, it may treat all of them (but not less than all) as one in determining unrelated business taxable income from selling advertising. Free electronic tax filing It treats the gross income from all the periodicals, and the deductions directly connected with them, on a consolidated basis. Free electronic tax filing Consolidated treatment, once adopted, must be followed consistently and is binding. Free electronic tax filing This treatment can be changed only with the consent of the Internal Revenue Service. Free electronic tax filing An exempt organization's periodical is published to produce income if: The periodical generates gross advertising income to the organization equal to at least 25% of its readership costs, and Publishing the periodical is an activity engaged in for profit. Free electronic tax filing Whether the publication of a periodical is an activity engaged in for profit can be determined only by all the facts and circumstances in each case. Free electronic tax filing The facts and circumstances must show that the organization carries on the activity for economic profit, although there may not be a profit in a particular year. Free electronic tax filing For example, if an organization begins publishing a new periodical whose total costs exceed total income in the start-up years because of lack of advertising sales, that does not mean that the organization did not have as its objective an economic profit. Free electronic tax filing The organization may establish that it had this objective by showing it can reasonably expect advertising sales to increase, so that total income will exceed costs within a reasonable time. Free electronic tax filing Example. Free electronic tax filing Y, an exempt trade association, publishes three periodicals that it distributes to its members: a weekly newsletter, a monthly magazine, and a quarterly journal. Free electronic tax filing Both the monthly magazine and the quarterly journal contain advertising that accounts for gross advertising income equal to more than 25% of their respective readership costs. Free electronic tax filing Similarly, the total income attributable to each periodical has exceeded the total deductions attributable to each periodical for substantially all the years they have been published. Free electronic tax filing The newsletter carries no advertising and its annual subscription price is not intended to cover the cost of publication. Free electronic tax filing The newsletter is a service that Y distributes to all of its members in an effort to keep them informed of changes occurring in the business world. Free electronic tax filing It is not engaged in for profit. Free electronic tax filing Under these circumstances, Y may consolidate the income and deductions from the monthly and quarterly journals in computing its unrelated business taxable income. Free electronic tax filing It may not consolidate the income and deductions from the newsletter with the income and deductions of its other periodicals, since the newsletter is not published for the production of income. Free electronic tax filing Modifications Net operating loss deduction. Free electronic tax filing   The net operating loss (NOL) deduction (as provided in section 172) is allowed in computing unrelated business taxable income. Free electronic tax filing However, the NOL for any tax year, the carrybacks and carryovers of NOLs, and the NOL deduction are determined without taking into account any amount of income or deduction that has been specifically excluded in computing unrelated business taxable income. Free electronic tax filing For example, a loss from an unrelated trade or business is not diminished because dividend income was received. Free electronic tax filing   If this were not done, organizations would, in effect, be taxed on their exempt income, since unrelated business losses then would be offset by dividends, interest, and other excluded income. Free electronic tax filing This would reduce the loss that could be applied against unrelated business income of prior or future tax years. Free electronic tax filing Therefore, to preserve the immunity of exempt income, all NOL computations are limited to those items of income and deductions that affect the unrelated business taxable income. Free electronic tax filing   In line with this concept, an NOL carryback or carryover is allowed only from a tax year for which the organization is subject to tax on unrelated business income. Free electronic tax filing   For example, if an organization just became subject to the tax last year, its NOL for that year is not a carryback to a prior year when it had no unrelated business taxable income, nor is its NOL carryover to succeeding years reduced by the related income of those prior years. Free electronic tax filing   However, in determining the span of years for which an NOL may be carried back or forward, the tax years for which the organization is not subject to the tax on unrelated business income are counted. Free electronic tax filing For example, if an organization was subject to the tax for 2009 and had an NOL for that year, the last tax year to which any part of that loss may be carried over is 2029, regardless of whether the organization was subject to the unrelated business income tax in any of the intervening years. Free electronic tax filing   For more details on the NOL deduction, including property eligible for an extended carryback period, see sections 172 and 1400N, Publication 536, Net Operating Losses (NOLs) for Individuals, Estates, and Trusts, and Publication 4492-B, Information for Affected Taxpayers in the Midwestern Disaster Areas. Free electronic tax filing Charitable contributions deduction. Free electronic tax filing   An exempt organization is allowed to deduct its charitable contributions in computing its unrelated business taxable income whether or not the contributions are directly connected with the unrelated business. Free electronic tax filing   To be deductible, the contribution must be paid to another qualified organization. Free electronic tax filing For example, an exempt university that operates an unrelated business may deduct a contribution made to another university for educational work, but may not claim a deduction for contributions of amounts spent for carrying out its own educational program. Free electronic tax filing   For purposes of the deduction, a distribution by a trust made under the trust instrument to a beneficiary, which itself is a qualified organization, is treated the same as a contribution. Free electronic tax filing Deduction limits. Free electronic tax filing   An exempt organization that is subject to the unrelated business income tax at corporate rates is allowed a deduction for charitable contributions up to 10% of its unrelated business taxable income computed without regard to the deduction for contributions. Free electronic tax filing See the Instructions for Form 990-T for more information. Free electronic tax filing    An exempt trust that is subject to the unrelated business income tax at trust rates generally is allowed a deduction for charitable contributions in the same amounts as allowed for individuals. Free electronic tax filing However, the limit on the deduction is determined in relation to the trust's unrelated business taxable income computed without regard to the deduction, rather than in relation to adjusted gross income. Free electronic tax filing   Contributions in excess of the limits just described may be carried over to the next 5 tax years. Free electronic tax filing A contribution carryover is not allowed, however, to the extent that it increases an NOL carryover. Free electronic tax filing Suspension of deduction limits for farmers and ranchers. Free electronic tax filing   The limitations discussed above are temporarily suspended for certain qualified conservation contributions of property used in agriculture or livestock production. Free electronic tax filing See the Instructions for Form 990-T for details. Free electronic tax filing Specific deduction. Free electronic tax filing   In computing unrelated business taxable income, a specific deduction of $1,000 is allowed. Free electronic tax filing However, the specific deduction is not allowed in computing an NOL or the NOL deduction. Free electronic tax filing   Generally, the deduction is limited to $1,000 regardless of the number of unrelated businesses in which the organization is engaged. Free electronic tax filing Exception. Free electronic tax filing   An exception is provided in the case of a diocese, province of a religious order, or a convention or association of churches that may claim a specific deduction for each parish, individual church, district, or other local unit. Free electronic tax filing In these cases, the specific deduction for each local unit is limited to the lower of: $1,000, or Gross income derived from an unrelated trade or business regularly conducted by the local unit. Free electronic tax filing   This exception applies only to parishes, districts, or other local units that are not separate legal entities, but are components of a larger entity (diocese, province, convention, or association) filing Form 990-T. Free electronic tax filing The parent organization must file a return reporting the unrelated business gross income and related deductions of all units that are not separate legal entities. Free electronic tax filing The local units cannot file separate returns. Free electronic tax filing However, each local unit that is separately incorporated must file its own return and cannot include, or be included with, any other entity. Free electronic tax filing See Title-holding corporations in chapter 1 for a discussion of the only situation in which more than one legal entity may be included on the same Form 990-T. Free electronic tax filing Example. Free electronic tax filing X is an association of churches and is divided into local units A, B, C, and D. Free electronic tax filing Last year, A, B, C, and D derived gross income of, respectively, $1,200, $800, $1,500, and $700 from unrelated businesses that they regularly conduct. Free electronic tax filing X may claim a specific deduction of $1,000 with respect to A, $800 with respect to B, $1,000 with respect to C, and $700 with respect to D. Free electronic tax filing Partnership Income or Loss An organization may have unrelated business income or loss as a member of a partnership, rather than through direct business dealings with the public. Free electronic tax filing If so, it must treat its share of the partnership income or loss as if it had conducted the business activity in its own capacity as a corporation or trust. Free electronic tax filing No distinction is made between limited and general partners. Free electronic tax filing The organization is required to notify the partnership of its tax-exempt status. Free electronic tax filing Thus, if an organization is a member of a partnership regularly engaged in a trade or business that is an unrelated trade or business with respect to the organization, the organization must include in its unrelated business taxable income its share of the partnership's gross income from the unrelated trade or business (whether or not distributed), and the deductions attributable to it. Free electronic tax filing The partnership income and deductions to be included in the organization's unrelated business taxable income are figured the same way as any income and deductions from an unrelated trade or business conducted directly by the organization. Free electronic tax filing The partnership is required to provide the organization this information on Schedule K-1. Free electronic tax filing Example. Free electronic tax filing An exempt educational organization is a partner in a partnership that operates a factory. Free electronic tax filing The partnership also holds stock in a corporation. Free electronic tax filing The exempt organization must include its share of the gross income from operating the factory in its unrelated business taxable income but may exclude its share of any dividends the partnership received from the corporation. Free electronic tax filing Different tax years. Free electronic tax filing   If the exempt organization and the partnership of which it is a member have different tax years, the partnership items that enter into the computation of the organization's unrelated business taxable income must be based on the income and deductions of the partnership for the partnership's tax year that ends within or with the organization's tax year. Free electronic tax filing S Corporation Income or Loss An organization that owns S corporation stock must take into account its share of the S corporation's income, deductions, or losses in figuring unrelated business taxable income, regardless of the actual source or nature of the income, deductions, and losses. Free electronic tax filing For example, the organization's share of the S corporation's interest and dividend income will be taxable, even though interest and dividends are normally excluded from unrelated business taxable income. Free electronic tax filing The organization must also take into account its gain or loss on the sale or other disposition of the S corporation stock in figuring unrelated business taxable income. Free electronic tax filing Special Rules for Foreign Organizations The unrelated business taxable income of a foreign organization exempt from tax under section 501(a) consists of the organization's: Unrelated business taxable income derived from sources within the United States but not effectively connected with the conduct of a trade or business within the United States, and Unrelated business taxable income effectively connected with the conduct of a trade or business within the United States, whether or not this income is derived from sources within the United States. Free electronic tax filing To determine whether income realized by a foreign organization is derived from sources within the United States or is effectively connected with the conduct of a trade or business within the United States, see sections 861 through 865 and the related regulations. Free electronic tax filing Special Rules for Social Clubs, VEBAs, SUBs, and GLSOs The following discussion applies to: Social clubs described in section 501(c)(7), Voluntary employees' beneficiary associations (VEBAs) described in section 501(c)(9), Supplemental unemployment compensation benefit trusts (SUBs) described in section 501(c)(17), and Group legal services organizations (GLSOs) described in section 501(c)(20). Free electronic tax filing These organizations must figure unrelated business taxable income under special rules. Free electronic tax filing Unlike other exempt organizations, they cannot exclude their investment income (dividends, interest, rents, etc. Free electronic tax filing ). Free electronic tax filing (See Exclusions under Income, earlier. Free electronic tax filing ) Therefore, they are generally subject to unrelated business income tax on this income. Free electronic tax filing The unrelated business taxable income of these organizations includes all gross income, less deductions directly connected with the production of that income, except that gross income for this purpose does not include exempt function income. Free electronic tax filing The dividends received by a corporation are not allowed in computing unrelated business taxable income because it is not an expense incurred in the production of income. Free electronic tax filing Losses from nonexempt activities. Free electronic tax filing   Losses from nonexempt activities of these organizations cannot be used to offset investment income unless the activities were undertaken with the intent to make a profit. Free electronic tax filing Example. Free electronic tax filing A private golf and country club that is a qualified tax-exempt social club has nonexempt function income from interest and from the sale of food and beverages to nonmembers. Free electronic tax filing The club sells food and beverages as a service to members and their guests rather than for the purpose of making a profit. Free electronic tax filing Therefore, any loss resulting from sales to nonmembers cannot be used to offset the club's interest income. Free electronic tax filing Modifications. Free electronic tax filing   The unrelated business taxable income is modified by any NOL or charitable contributions deduction and by the specific deduction (described earlier under Deductions). Free electronic tax filing Exempt function income. Free electronic tax filing   This is gross income from dues, fees, charges or similar items paid by members for goods, facilities, or services to the members or their dependents or guests, to further the organization's exempt purposes. Free electronic tax filing Exempt function income also includes income set aside for qualified purposes. Free electronic tax filing Income that is set aside. Free electronic tax filing   This is income set aside to be used for religious, charitable, scientific, literary, or educational purposes or for the prevention of cruelty to children or animals. Free electronic tax filing In addition, for a VEBA, SUB, or GLSO, it is income set aside to provide for the payment of life, sick, accident, or other benefits. Free electronic tax filing   However, any amounts set aside by a VEBA or SUB that exceed the organization's qualified asset account limit (determined under section 419A) are unrelated business income. Free electronic tax filing Special rules apply to the treatment of existing reserves for post-retirement medical or life insurance benefits. Free electronic tax filing These rules are explained in section 512(a)(3)(E)(ii). Free electronic tax filing   Income derived from an unrelated trade or business may not be set aside and therefore cannot be exempt function income. Free electronic tax filing In addition, any income set aside and later spent for other purposes must be included in unrelated business taxable income. Free electronic tax filing   Set-aside income is generally excluded from gross income only if it is set aside in the tax year in which it is otherwise includible in gross income. Free electronic tax filing However, income set aside on or before the date for filing Form 990-T, including extensions of time, may, at the election of the organization, be treated as having been set aside in the tax year for which the return was filed. Free electronic tax filing The income set aside must have been includible in gross income for that earlier year. Free electronic tax filing Nonrecognition of gain. Free electronic tax filing   If the organization sells property used directly in performing an exempt function and purchases other property used directly in performing an exempt function, any gain on the sale is recognized only to the extent that the sales price of the old property exceeds the cost of the new property. Free electronic tax filing The purchase of the new property must be made within 1 year before the date of sale of the old property or within 3 years after the date of sale. Free electronic tax filing   This rule also applies to gain from an involuntary conversion of the property resulting from its destruction in whole or in part, theft, seizure, requisition, or condemnation. Free electronic tax filing Special Rules for Veterans' Organizations Unrelated business taxable income of a veterans' organization that is exempt under section 501(c)(19) does not include the net income from insurance business that is properly set aside. Free electronic tax filing The organization may set aside income from payments received for life, sick, accident, or health insurance for the organization's members or their dependents for the payment of insurance benefits or reasonable costs of insurance administration, or for use exclusively for religious, charitable, scientific, literary, or educational purposes, or the prevention of cruelty to children or animals. Free electronic tax filing For details, see section 512(a)(4) and the regulations under that section. Free electronic tax filing Income From Controlled Organizations The exclusions for interest, annuities, royalties, and rents, explained earlier in this chapter under Income, may not apply to a payment of these items received by a controlling organization from its controlled organization. Free electronic tax filing The payment is included in the controlling organization's unrelated business taxable income to the extent it reduced the net unrelated income (or increased the net unrelated loss) of the controlled organization. Free electronic tax filing All deductions of the controlling organization directly connected with the amount included in its unrelated business taxable income are allowed. Free electronic tax filing Excess qualifying specified payments. Free electronic tax filing   Excess qualifying specified payments received or accrued from a controlled entity are included in a controlling exempt organization's unrelated business taxable income only on the amount that exceeds that which would have been paid or accrued if the payments had been determined under section 482. Free electronic tax filing Qualifying specified payments means any payments of interest, annuities, royalties, or rents received or accrued from the controlled organization pursuant to a binding written contract in effect on August 17, 2006, or to a contract which is a renewal, under substantially similar terms of a binding written contract in effect on August 17, 2006, and the payments are received or accrued before January 1, 2012. Free electronic tax filing   If a controlled participant is not required to file a U. Free electronic tax filing S. Free electronic tax filing income tax return, the participant must ensure that the copy or copies of the Regulations section 1. Free electronic tax filing 482-7 Cost Sharing Arrangement Statement and any updates are attached to Schedule M of any Form 5471, Information Return of U. Free electronic tax filing S. Free electronic tax filing Persons With Respect To Certain Foreign Corporations, any Form 5472, Information Return of a 25% Foreign-Owned U. Free electronic tax filing S. Free electronic tax filing Corporation or a Foreign Corporation Engaged in a U. Free electronic tax filing S. Free electronic tax filing Trade or Business, or any Form 8865, Return of U. Free electronic tax filing S. Free electronic tax filing Persons With Respect to Certain Foreign Partnerships, filed for that participant. Free electronic tax filing Addition to tax for valuation misstatements. Free electronic tax filing   Under section 512(b)(13)(E)(ii), the tax imposed on a controlling organization will be increased by 20 percent of the excess qualifying specified payments that are determined with or without any amendments or supplements, whichever is larger. Free electronic tax filing See section 512(b)(13)(E)(ii) for more information. Free electronic tax filing Net unrelated income. Free electronic tax filing   This is: For an exempt organization, its unrelated business taxable income, or For a nonexempt organization, the part of its taxable income that would be unrelated business taxable income if it were exempt and had the same exempt purposes as the controlling organization. Free electronic tax filing Net unrelated loss. Free electronic tax filing   This is: For an exempt organization, its NOL, or For a nonexempt organization, the part of its NOL that would be its NOL if it were exempt and had the same exempt purposes as the controlling organization. Free electronic tax filing Control. Free electronic tax filing   An organization is controlled if: For a corporation, the controlling organization owns (by vote or value) more than 50% of the stock, For a partnership, the controlling organization owns more than 50% of the profits or capital interests, or For any other organization, the controlling organization owns more than 50% of the beneficial interest. Free electronic tax filing For this purpose, constructive ownership of stock (determined under section 318) or other interests is taken into account. Free electronic tax filing   As a result, an exempt parent organization is treated as controlling any subsidiary in which it holds more than 50% of the voting power or value, whether directly (as in the case of a first-tier subsidiary) or indirectly (as in the case of a second-tier subsidiary). Free electronic tax filing Income from property financed with qualified 501(c)(3) bonds. Free electronic tax filing If any part of a 501(c)(3) organization's property financed with qualified 501(c)(3) bonds is used in a trade or business of any person other than a section 501(c)(3) organization or a governmental unit, and such use is not consistent with the requirements for qualified 501(c)(3) bonds under section 145, the section 501(c)(3) organization is considered to have received unrelated business income in the amount of the greater of the actual rental income or the fair rental value of the property for the period it is used. Free electronic tax filing No deduction is allowed for interest on the private activity bond. Free electronic tax filing See sections 150(b)(3) and (c) for more information. Free electronic tax filing Disposition of property received from taxable subsidiary and used in unrelated business. Free electronic tax filing A taxable 80%-owned subsidiary corporation of one or more tax-exempt entities is generally subject to tax on a distribution in liquidation of its assets to its exempt parent (or parents). Free electronic tax filing The assets are treated as if sold at fair market value. Free electronic tax filing Tax-exempt entities include organizations described in sections 501(a), 529, and 115, charitable remainder trusts, U. Free electronic tax filing S. Free electronic tax filing and foreign governments, Indian tribal governments, international organizations, and similar non-taxable organizations. Free electronic tax filing A taxable corporation that transfers substantially all of its assets to a tax-exempt entity in a transaction that otherwise qualifies for nonrecognition treatment must recognize gain on the transaction as if it sold the assets at fair market value. Free electronic tax filing However, such a transfer is not taxable if it qualifies as a like-kind exchange under section 1031 or an involuntary conversion under section 1033. Free electronic tax filing In such a case the built-in appreciation is preserved in the replacement property received in the transaction. Free electronic tax filing A corporation that changes status from taxable to tax-exempt is treated generally as if it transferred all of its assets to a tax-exempt entity immediately before the change in status (thus subjecting it to the tax on a deemed sale for fair market value). Free electronic tax filing This rule does not apply where the taxable corporation becomes exempt within 3 years of formation, or had previously been exempt and within several years (generally a period of 3 years) regains exemption, unless the principal purpose of the transactions is to avoid the tax on the change in status. Free electronic tax filing In the transactions described above, the taxable event is deferred for property that the tax-exempt entity immediately uses in an unrelated business. Free electronic tax filing If the parent later disposes of the property, then any gain (not in excess of the amount not recognized) is included in the parent's unrelated business taxable income. Free electronic tax filing If there is partial use of the assets in unrelated business, then there is partial recognition of gain or loss. Free electronic tax filing Property is treated as disposed if the tax-exempt entity no longer uses it in an unrelated business. Free electronic tax filing Losses on the transfer of assets to a tax-exempt entity are disallowed if part of a plan with a principal purpose of recognizing losses. Free electronic tax filing Income From Debt-Financed Property Investment income that would otherwise be excluded from an exempt organization's unrelated business taxable income (see Exclusions under Income earlier) must be included to the extent it is derived from debt-financed property. Free electronic tax filing The amount of income included is proportionate to the debt on the property. Free electronic tax filing Debt-Financed Property In general, the term “debt-financed property” means any property held to produce income (including gain from its disposition) for which there is an acquisition indebtedness at any time during the tax year (or during the 12-month period before the date of the property's disposal, if it was disposed of during the tax year). Free electronic tax filing It includes rental real estate, tangible personal property, and corporate stock. Free electronic tax filing Acquisition Indebtedness For any debt-financed property, acquisition indebtedness is the unpaid amount of debt incurred by an organization: When acquiring or improving the property, Before acquiring or improving the property if the debt would not have been incurred except for the acquisition or improvement, and After acquiring or improving the property if: The debt would not have been incurred except for the acquisition or improvement, and Incurring the debt was reasonably foreseeable when the property was acquired or improved. Free electronic tax filing The facts and circumstances of each situation determine whether incurring a debt was reasonably foreseeable. Free electronic tax filing That an organization may not have foreseen the need to incur a debt before acquiring or improving the property does not necessarily mean that incurring the debt later was not reasonably foreseeable. Free electronic tax filing Example 1. Free electronic tax filing Y, an exempt scientific organization, mortgages its laboratory to replace working capital used in remodeling an office building that Y rents to an insurance company for nonexempt purposes. Free electronic tax filing The debt is acquisition indebtedness since the debt, though incurred after the improvement of the office building, would not have been incurred without the improvement, and the debt was reasonably foreseeable when, to make the improvement, Y reduced its working capital below the amount necessary to continue current operations. Free electronic tax filing Example 2. Free electronic tax filing X, an exempt organization, forms a partnership with A and B. Free electronic tax filing The partnership agreement provides that all three partners will share equally in the profits of the partnership, each will invest $3 million, and X will be a limited partner. Free electronic tax filing X invests $1 million of its own funds in the partnership and $2 million of borrowed funds. Free electronic tax filing The partnership buys as its sole asset an office building that it leases to the public for nonexempt purposes. Free electronic tax filing The office building costs the partnership $24 million, of which $15 million is borrowed from Y bank. Free electronic tax filing The loan is secured by a mortgage on the entire office building. Free electronic tax filing By agreement with Y bank, X is not personally liable for payment of the mortgage. Free electronic tax filing X has acquisition indebtedness of $7 million. Free electronic tax filing This amount is the $2 million debt X incurred in acquiring the partnership interest, plus the $5 million that is X's allocable part of the partnership's debt incurred to buy the office building (one-third of $15 million). Free electronic tax filing Example 3. Free electronic tax filing A labor union advanced funds, from existing resources and without any borrowing, to its tax-exempt subsidiary title-holding company. Free electronic tax filing The subsidiary used the funds to pay a debt owed to a third party that was previously incurred in acquiring two income-producing office buildings. Free electronic tax filing Neither the union nor the subsidiary has incurred any further debt in acquiring or improving the property. Free electronic tax filing The union has no outstanding debt on the property. Free electronic tax filing The subsidiary's debt to the union is represented by a demand note on which the subsidiary makes payments whenever it has the available cash. Free electronic tax filing The books of the union and the subsidiary list the outstanding debt as interorganizational indebtedness. Free electronic tax filing Although the subsidiary's books show a debt to the union, it is not the type subject to the debt-financed property rules. Free electronic tax filing In this situation, the very nature of the title-holding company and the parent-subsidiary relationship shows this debt to be merely a matter of accounting between the two organizations. Free electronic tax filing Accordingly, the debt is not acquisition indebtedness. Free electronic tax filing Change in use of property. Free electronic tax filing   If an organization converts property that is not debt-financed property to a use that results in its treatment as debt-financed property, the outstanding principal debt on the property is thereafter treated as acquisition indebtedness. Free electronic tax filing Example. Free electronic tax filing Four years ago a university borrowed funds to acquire an apartment building as housing for married students. Free electronic tax filing Last year, the university rented the apartment building to the public for nonexempt purposes. Free electronic tax filing The outstanding principal debt becomes acquisition indebtedness as of the time the building was first rented to the public. Free electronic tax filing Continued debt. Free electronic tax filing   If an organization sells property and, without paying off debt that would be acquisition indebtedness if the property were debt-financed property, buys property that is otherwise debt-financed property, the unpaid debt is acquisition indebtedness for the new property. Free electronic tax filing This is true even if the original property was not debt-financed property. Free electronic tax filing Example. Free electronic tax filing To house its administration offices, an exempt organization bought a building using $600,000 of its own funds and $400,000 of borrowed funds secured by a pledge of its securities. Free electronic tax filing The office building was not debt-financed property. Free electronic tax filing The organization later sold the building for $1 million without repaying the $400,000 loan. Free electronic tax filing It used the sale proceeds to buy an apartment building it rents to the general public. Free electronic tax filing The unpaid debt of $400,000 is acquisition indebtedness with respect to the apartment building. Free electronic tax filing Property acquired subject to mortgage or lien. Free electronic tax filing   If property (other than certain gifts, bequests, and devises) is acquired subject to a mortgage, the outstanding principal debt secured by that mortgage is treated as acquisition indebtedness even if the organization did not assume or agree to pay the debt. Free electronic tax filing Example. Free electronic tax filing An exempt organization paid $50,000 for real property valued at $150,000 and subject to a $100,000 mortgage. Free electronic tax filing The $100,000 of outstanding principal debt is acquisition indebtedness, as though the organization had borrowed $100,000 to buy the property. Free electronic tax filing Liens similar to a mortgage. Free electronic tax filing   In determining acquisition indebtedness, a lien similar to a mortgage is treated as a mortgage. Free electronic tax filing A lien is similar to a mortgage if title to property is encumbered by the lien for a creditor's benefit. Free electronic tax filing However, when state law provides that a lien for taxes or assessments attaches to property before the taxes or assessments become due and payable, the lien is not treated as a mortgage until after the taxes or assessments have become due and payable and the organization has had an opportunity to pay the lien in accordance with state law. Free electronic tax filing Liens similar to mortgages include (but are not limited to): Deeds of trust, Conditional sales contracts, Chattel mortgages, Security interests under the Uniform Commercial Code, Pledges, Agreements to hold title in escrow, and Liens for taxes or assessments (other than those discussed earlier in this paragraph). Free electronic tax filing Exception for property acquired by gift, bequest, or devise. Free electronic tax filing   If property subject to a mortgage is acquired by gift, bequest, or devise, the outstanding principal debt secured by the mortgage is not treated as acquisition indebtedness during the 10-year period following the date the organization receives the property. Free electronic tax filing However, this applies to a gift of property only if:    The mortgage was placed on the property more than 5 years before the date the organization received it, and The donor held the property for more than 5 years before the date the organization received it. Free electronic tax filing   This exception does not apply if an organization assumes and agrees to pay all or part of the debt secured by the mortgage or makes any payment for the equity in the property owned by the donor or decedent (other than a payment under an annuity obligation excluded from the definition of acquisition indebtedness, discussed under Debt That Is Not Acquisition Indebtedness, later). Free electronic tax filing   Whether an organization has assumed and agreed to pay all or part of a debt in order to acquire the property is determined by the facts and circumstances of each situation. Free electronic tax filing Modifying existing debt. Free electronic tax filing   Extending, renewing, or refinancing an existing debt is considered a continuation of that debt to the extent its outstanding principal does not increase. Free electronic tax filing When the principal of the modified debt is more than the outstanding principal of the old debt, the excess is treated as a separate debt. Free electronic tax filing Extension or renewal. Free electronic tax filing   In general, any modification or substitution of the terms of a debt by an organization is considered an extension or renewal of the original debt, rather than the start of a new one, to the extent that the outstanding principal of the debt does not increase. Free electronic tax filing   The following are examples of acts resulting in the extension or renewal of a debt: Substituting liens to secure the debt, Substituting obligees whether or not with the organization's consent, Renewing, extending, or accelerating the payment terms of the debt, and Adding, deleting, or substituting sureties or other primary or secondary obligors. Free electronic tax filing Debt increase. Free electronic tax filing   If the outstanding principal of a modified debt is more than that of the unmodified debt, and only part of the refinanced debt is acquisition indebtedness, the payments on the refinanced debt must be allocated between the old debt and the excess. Free electronic tax filing Example. Free electronic tax filing An organization has an outstanding principal debt of $500,000 that is treated as acquisition indebtedness. Free electronic tax filing The organization borrows another $100,000, which is not acquisition indebtedness, from the same lender, resulting in a $600,000 note for the total obligation. Free electronic tax filing A payment of $60,000 on the total obligation would reduce the acquisition indebtedness by $50,000 ($60,000 x $500,000/$600,000) and the excess debt by $10,000. Free electronic tax filing Debt That Is Not Acquisition Indebtedness Certain debt and obligations are not acquisition indebtedness. Free electronic tax filing These include the following. Free electronic tax filing Debts incurred in performing an exempt purpose. Free electronic tax filing Annuity obligations. Free electronic tax filing Securities loans. Free electronic tax filing Real property debts of qualified organizations. Free electronic tax filing Certain Federal financing. Free electronic tax filing Debt incurred in performing exempt purpose. Free electronic tax filing   A debt incurred in performing an exempt purpose is not acquisition indebtedness. Free electronic tax filing For example, acquisition indebtedness does not include the debt an exempt credit union incurs in accepting deposits from its members or the debt an exempt organization incurs in accepting payments from its members to provide them with insurance, retirement, or other benefits. Free electronic tax filing Annuity obligation. Free electronic tax filing   The organization's obligation to pay an annuity is not acquisition indebtedness if the annuity meets all the following requirements. Free electronic tax filing It must be the sole consideration (other than a mortgage on property acquired by gift, bequest, or devise that meets the exception discussed under Property acquired subject to mortgage or lien, earlier in this chapter) issued in exchange for the property received. Free electronic tax filing Its present value, at the time of exchange, must be less than 90% of the value of the prior owner's equity in the property received. Free electronic tax filing It must be payable over the lives of either one or two individuals living when issued. Free electronic tax filing It must be payable under a contract that: Does not guarantee a minimum nor specify a maximum number of payments, and Does not provide for any adjustment of the amount of the annuity payments based on the income received from the transferred property or any other property. Free electronic tax filing Example. Free electronic tax filing X, an exempt organization, receives property valued at $100,000 from donor A, a male age 60. Free electronic tax filing In return X promises to pay A $6,000 a year for the rest of A's life, with neither a minimum nor maximum number of payments specified. Free electronic tax filing The amounts paid under the annuity are not dependent on the income derived from the property transferred to X. Free electronic tax filing The present value of this annuity is $81,156, determined from IRS valuation tables. Free electronic tax filing Since the value of the annuity is less than 90 percent of A's $100,000 equity in the property transferred and the annuity meets all the other requirements just discussed, the obligation to make annuity payments is not acquisition indebtedness. Free electronic tax filing Securities loans. Free electronic tax filing   Acquisition indebtedness does not include an obligation of the exempt organization to return collateral security provided by the borrower of the exempt organization's securities under a securities loan agreement (discussed under Exclusions earlier in this chapter). Free electronic tax filing This transaction is not treated as the borrowing by the exempt organization of the collateral furnished by the borrower (usually a broker) of the securities. Free electronic tax filing   However, if the exempt organization incurred debt to buy the loaned securities, any income from the securities (including income from
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Update: Effect of Sequestration on Certain State & Local Government Filers of Form 8038-CP

Pursuant to the requirements of the Balanced Budget and Emergency Deficit Control Act of 1985, as amended, refund payments to certain state and local government filers claiming refundable credits under section 6431 of the Internal Revenue Code applicable to certain qualified bonds are subject to sequestration. This means that refund payments processed on or after October 1, 2013 and on or before September 30, 2014 will be reduced by the fiscal year 2014 sequestration rate of 7.2 percent, irrespective of when the amounts claimed by an issuer on any Form 8038-CP was filed with the IRS. The sequestration reduction rate will be applied unless and until a law is enacted that cancels or otherwise impacts the sequester, at which time the sequestration reduction rate is subject to change.

These reductions apply to Build America Bonds, Qualified School Construction Bonds, Qualified Zone Academy Bonds, New Clean Renewable Energy Bonds, and Qualified Energy Conservation Bonds for which the issuer elected to receive a direct credit subsidy pursuant to section 6431.  Issuers should complete Form 8038-CP in the manner provided by the Form 8038-CP Instructions, and affected issuers will be notified through correspondence that a portion of their requested payment was subject to the sequester reduction.  Issuers should use this correspondence to identify the portion(s) of amounts requested that were subject to the sequester reduction.

Issuers with any questions about the status of refunds claimed on Form 8038-CP, including any sequester reduction, should contact IRS Customer Account Services at 1-877-829-5500.

Click here to see the FY2013 article.

Page Last Reviewed or Updated: 26-Mar-2014

The Free Electronic Tax Filing

Free electronic tax filing 26. Free electronic tax filing   Gastos de Automóvil y Otros Gastos de Negocio del Empleado Table of Contents Qué Hay de Nuevo Introduction Useful Items - You may want to see: Gastos de ViajeViajes Lejos de Su Domicilio Domicilio Tributario Trabajo o Asignación Temporal ¿Qué Gastos de Viaje se Pueden Deducir? Viajes en los Estados Unidos Viajes Fuera de los Estados Unidos Convenciones Gastos de EntretenimientoLímite del 50% ¿Qué Gastos de Entretenimiento se Pueden Deducir? ¿Qué Gastos de Entretenimiento no se Pueden Deducir? Gastos por Regalos Gastos de TransportePersonal en Reserva de las Fuerzas Armadas. Free electronic tax filing Cargos de estacionamiento. Free electronic tax filing Publicidad en el automóvil. Free electronic tax filing Uso compartido de automóviles. Free electronic tax filing Transporte de herramientas o instrumentos. Free electronic tax filing Gastos de desplazamiento de sindicalistas desde el centro del sindicato. Free electronic tax filing Gastos de Automóvil Mantenimiento de DocumentaciónCómo Demostrar los Gastos Cuánto Tiempo Tiene que Guardar Documentación y Recibos Cómo Hacer la DeclaraciónRegalos. Free electronic tax filing Empleados estatutarios. Free electronic tax filing Reembolsos Cómo Llenar los Formularios 2106 y 2106-EZ Reglas Especiales Qué Hay de Nuevo Tarifa estándar por milla. Free electronic tax filing  El costo de operar su auto para fines comerciales se calcula con la tarifa estándar por milla, que para el 2013 es de 56½ centavos por milla. Free electronic tax filing Los gastos de automóvil y el uso de la tarifa estándar por milla se explican bajo Gastos de Transporte , más adelante. Free electronic tax filing Límites de depreciación de automóviles, camiones y camionetas. Free electronic tax filing  En 2013, el límite sobre la deducción que puede tomar en el primer año por: la deducción total permitida por la sección 179; la provisión especial por depreciación; y la deducción por depreciación de automóviles permanecerá en $11,160 ($3,160 si elige no tomar la provisión especial por depreciación). Free electronic tax filing Para camiones y camionetas, el límite del primer año permanecerá en $11,360 ($3,360 si elige no tomar la provisión especial por depreciación). Free electronic tax filing Para información adicional, consulte Depreciation limits (Límites de depreciación) en la Publicación 463, en inglés. Free electronic tax filing Introduction Es posible que pueda deducir los gastos ordinarios y necesarios relacionados con los negocios en los que haya incurrido para: Viajes, Entretenimiento, Donaciones o Transporte. Free electronic tax filing Un gasto ordinario es aquél que es común y reconocido en el ámbito de su ocupación, negocio o profesión. Free electronic tax filing Un gasto necesario es aquél que es útil e indicado para su negocio. Free electronic tax filing Un gasto no tiene que ser obligatorio para considerarse necesario. Free electronic tax filing Este capítulo explica: Qué gastos se pueden deducir. Free electronic tax filing Cómo se declaran los gastos en la declaración de impuestos. Free electronic tax filing Qué documentación necesita para demostrar sus gastos. Free electronic tax filing Cómo tratar los reembolsos de gastos que reciba. Free electronic tax filing Quién no necesita usar este capítulo. Free electronic tax filing   Si usted es empleado, no necesitará leer este capítulo si se cumplen todos los siguientes: Rindió cuentas detalladas a su empleador por sus gastos relacionados con el trabajo. Free electronic tax filing Recibió un reembolso total de sus gastos. Free electronic tax filing Su empleador le exigió que devolviera todo reembolso en exceso y usted así lo hizo. Free electronic tax filing No hay ninguna cantidad anotada con un código “L” en el recuadro 12 de su Formulario W-2, Wage and Tax Statement (Comprobante de salarios y retención de impuestos), en inglés. Free electronic tax filing Si se cumplen todos estos requisitos, no hay necesidad de anotar los gastos o los reembolsos en la declaración. Free electronic tax filing Vea Reembolsos , más adelante, si desea leer más información sobre reembolsos y cómo rendir cuentas a su empleador. Free electronic tax filing    Si reúne estas condiciones y su empleador incluyó reembolsos en su Formulario W-2 por error, pídale a su empleador un Formulario W-2 corregido. Free electronic tax filing Useful Items - You may want to see: Publicación 463 Travel, Entertainment, Gift, and Car Expenses (Gastos de viaje, entretenimiento, donaciones y automóvil), en inglés 535 Business Expenses (Gastos de negocio), en inglés Formularios (e Instrucciones) Anexo A (Formulario 1040) Itemized Deductions (Deducciones detalladas), en inglés Anexo C (Formulario 1040) Profit or Loss From Business (Pérdidas o ganancias del negocio), en inglés Anexo C-EZ (Formulario 1040) Net Profit From Business (Utilidad neta del negocio), en inglés Anexo F (Formulario 1040) Profit or Loss From Farming (Pérdidas o ganancias de actividades agropecuarias), en inglés Formulario 2106 Employee Business Expenses (Gastos de negocio del empleado), en inglés Formulario 2106-EZ Unreimbursed Employee Business Expenses (Gastos de negocio del empleado no reembolsados), en inglés Gastos de Viaje Si viaja temporalmente a un lugar fuera de su domicilio tributario, puede usar esta sección para determinar si tiene gastos de viaje deducibles. Free electronic tax filing Esta sección trata de: Viajes lejos de su domicilio, Domicilio tributario, Trabajo o asignación temporal, y Qué gastos de viaje se pueden deducir. Free electronic tax filing Además, explica la asignación para comidas, las reglas con respecto a viajes dentro y fuera de los Estados Unidos y gastos de convenciones deducibles. Free electronic tax filing Definición de gastos de viaje. Free electronic tax filing   Para propósitos tributarios, los gastos de viaje son los gastos ordinarios y necesarios (definidos anteriormente) en los que se ha incurrido al viajar lejos de su domicilio por negocios, por su profesión o trabajo. Free electronic tax filing   Puede encontrar ejemplos de gastos de viaje deducibles en la Tabla 26-1. Free electronic tax filing Viajes Lejos de Su Domicilio Se considera que usted está viajando lejos de su domicilio si: A fin de cumplir sus responsabilidades, tiene que alejarse del área general de su domicilio tributario (definido más adelante) durante un tiempo sustancialmente más largo que un día normal de trabajo y Necesita dormir o descansar para satisfacer las exigencias de su trabajo mientras está lejos de su domicilio. Free electronic tax filing Este requisito de descanso no se cumple con sólo dormir una siesta en el automóvil. Free electronic tax filing No tiene que estar lejos de su domicilo tributario un día entero, ni del anochecer al amanecer, siempre que el descanso de sus responsabilidades dure lo bastante como para permitirle dormir o descansar lo necesario. Free electronic tax filing Ejemplo 1. Free electronic tax filing Usted es conductor de trenes. Free electronic tax filing Sale de su terminal de origen en un viaje de ida y vuelta normalmente programado entre dos ciudades y regresa a casa 16 horas más tarde. Free electronic tax filing Durante el transcurso, tiene 6 horas libres en el punto de destino y consume dos comidas y alquila una habitación de hotel para dormir lo necesario antes de iniciar el viaje de regreso. Free electronic tax filing En este caso, se considera que usted ha estado lejos de su domicilio. Free electronic tax filing Ejemplo 2. Free electronic tax filing Usted es camionero. Free electronic tax filing Sale de su terminal y regresa más tarde el mismo día. Free electronic tax filing En el punto de destino, tiene una hora libre para comer. Free electronic tax filing Debido a que dicha hora libre no le permite dormir lo necesario y este corto período de tiempo libre no sirve para descansar lo suficiente, se considera que no viaja lejos de su domicilio. Free electronic tax filing Miembros de las Fuerzas Armadas. Free electronic tax filing   Si es miembro de las Fuerzas Armadas estadounidenses y está de servicio permanente en el extranjero, no se considera que viaja lejos de su domicilio. Free electronic tax filing No puede deducir sus gastos por comida y alojamiento. Free electronic tax filing No puede deducir estos gastos aunque tenga que mantener una vivienda en los Estados Unidos para sus familiares, a los que no se les permite acompañarle al extranjero. Free electronic tax filing Si se le traslada de un puesto de servicio permanente a otro, quizás pueda deducir gastos de mudanza, los cuales se explican en la Publicación 521, Moving Expenses (Gastos de mudanza), en inglés. Free electronic tax filing    Un oficial naval asignado a un puesto de servicio permanente a bordo de un buque con instalaciones normales para vivir y comer tiene un domicilio tributario a bordo del buque para propósitos de gastos de viaje. Free electronic tax filing Domicilio Tributario Para determinar si se considera que viaja lejos de su domicilio, primero tiene que determinar la ubicación de su domicilio tributario. Free electronic tax filing Por regla general, su domicilio tributario es su lugar de negocios o puesto de servicio normal, independientemente de dónde mantenga su domicilio familiar. Free electronic tax filing Abarca toda la ciudad o área general en la cual está ubicado su negocio o trabajo. Free electronic tax filing Si tiene más de un solo lugar de negocios, su domicilio tributario es su lugar de negocios principal. Free electronic tax filing Vea Lugar principal de negocios o trabajo , más adelante. Free electronic tax filing Si no tiene un lugar de negocios principal o normal debido a la naturaleza de su trabajo, es posible que su domicilio tributario sea el lugar donde vive normalmente. Free electronic tax filing Vea Ningún lugar principal de negocios o trabajo , más adelante. Free electronic tax filing Si no tiene un lugar de negocios o puesto de servicio normal y no vive en un lugar fijo, a usted se le considera empleado itinerante (transitorio) y su domicilio tributario es dondequiera que trabaje. Free electronic tax filing Como empleado itinerante, no puede declarar una deducción por gastos de viaje ya que a usted nunca se le considera estar de viaje lejos de casa. Free electronic tax filing Lugar principal de negocios o trabajo. Free electronic tax filing   Si tiene más de un solo lugar de negocios o trabajo, tenga en cuenta lo siguiente al determinar cuál de los dos es su lugar principal de negocios o trabajo. Free electronic tax filing El tiempo total que suele trabajar en cada lugar. Free electronic tax filing El nivel de su actividad comercial en cada lugar. Free electronic tax filing Si el ingreso procedente de sus actividades en cada lugar es considerable o no. Free electronic tax filing Ejemplo. Free electronic tax filing Usted vive en Cincinnati donde tiene un trabajo de temporada 8 meses al año y gana $40,000. Free electronic tax filing Trabaja en Miami durante los 4 meses que quedan del año, también como empleado de temporada, y gana $15,000. Free electronic tax filing Puesto que usted dedica la mayor parte de su tiempo a trabajar en Cincinnati y gana la mayor parte de sus ingresos allí, Cincinnati es su lugar principal de trabajo. Free electronic tax filing Ningún lugar principal de negocios o trabajo. Free electronic tax filing   Es posible que tenga un domicilio tributario aunque no tenga un lugar principal o normal de negocios o trabajo. Free electronic tax filing Su domicilio tributario puede ser el hogar donde vive normalmente. Free electronic tax filing Condiciones usadas para determinar el domicilio tributario. Free electronic tax filing   Si no tiene un lugar principal o normal de negocios o trabajo, use las tres condiciones siguientes para determinar dónde está ubicado su domicilio tributario. Free electronic tax filing Realiza parte de sus actividades comerciales en el área de su domicilio principal y se aloja en dicho domicilio mientras hace negocios en el área. Free electronic tax filing Tiene gastos de vida en su domicilio principal y los duplica debido a que tiene que ausentarse de dicho domicilio por motivos de su negocio. Free electronic tax filing No ha abandonado el área en la cual están el lugar en que usted típicamente se alojaba en el pasado y su domicilio principal declarado; uno o varios miembros de su familia viven en su domicilio principal; o usted se aloja a menudo en dicho domicilio. Free electronic tax filing   Si se cumplen las tres condiciones, su domicilio tributario es el domicilio donde vive normalmente. Free electronic tax filing Si se cumplen sólo dos condiciones, es posible que tenga un domicilio tributario, dependiendo de todos los hechos y circunstancias. Free electronic tax filing Si se cumple sólo una condición, usted se considera itinerante; su domicilio tributario es dondequiera que trabaje y no puede deducir gastos de viaje. Free electronic tax filing Ejemplo. Free electronic tax filing Usted es soltero y vive en un apartamento que alquila en Boston. Free electronic tax filing Trabaja para su empleador en Boston desde hace varios años. Free electronic tax filing Su empleador lo inscribe en un programa de capacitación ejecutiva que dura 12 meses. Free electronic tax filing Usted no espera regresar a Boston después de terminar el programa de capacitación. Free electronic tax filing Durante la capacitación, usted no trabaja en Boston. Free electronic tax filing En lugar de ello, recibe formación en aulas o en lugares de trabajo diferentes a través de los Estados Unidos. Free electronic tax filing Mantiene su apartamento en Boston y regresa al mismo a menudo. Free electronic tax filing Usa su apartamento para llevar a cabo sus asuntos personales. Free electronic tax filing Además, se mantiene en contacto con sus conocidos en la comunidad de Boston. Free electronic tax filing Cuando usted completa su programa de capacitación, a usted lo trasladan a Los Angeles. Free electronic tax filing Usted no cumple la condición (1) porque no trabajó en Boston. Free electronic tax filing Sí cumple la condición (2) porque tuvo gastos de vida duplicados. Free electronic tax filing También cumple la condición (3) porque no abandonó su apartamento en Boston como su domicilio principal, mantuvo el contacto con sus conocidos en la comunidad y regresó varias veces a vivir en su apartamento. Free electronic tax filing Por lo tanto, usted tiene un domicilio tributario en Boston. Free electronic tax filing Domicilio tributario distinto al hogar familiar. Free electronic tax filing   Si usted (y su familia) no vive en su domicilio tributario (definido anteriormente), no puede deducir el costo de viajes entre su domicilio tributario y su hogar familiar. Free electronic tax filing Tampoco puede deducir el costo de comida y alojamiento mientras está en su domicilio tributario. Free electronic tax filing Vea el Ejemplo 1 , más adelante. Free electronic tax filing   Si trabaja temporalmente en la misma ciudad donde viven usted y su familia, tal vez se considere que usted haya viajado lejos de su domicilio. Free electronic tax filing Vea el Ejemplo 2 , más adelante. Free electronic tax filing Ejemplo 1. Free electronic tax filing Usted es camionero y vive con su familia en Tucson. Free electronic tax filing Trabaja para una compañia de transporte de camiones cuya terminal está ubicada en Phoenix. Free electronic tax filing Después de viajes largos, usted vuelve a la terminal de origen en Phoenix y pasa la noche allí antes de regresar a casa. Free electronic tax filing No puede deducir ningún gasto en que haya incurrido por comida y alojamiento en Phoenix ni el costo de viajar de Phoenix a Tucson, ya que Phoenix es su domicilio tributario. Free electronic tax filing Ejemplo 2. Free electronic tax filing Su domicilio familiar está en Pittsburgh, donde trabaja 12 semanas al año. Free electronic tax filing El resto del año trabaja para el mismo empleador en Baltimore. Free electronic tax filing En Baltimore, usted come en restaurantes y duerme en una casa de huéspedes. Free electronic tax filing Su sueldo sigue igual independientemente de si está en Pittsburgh o en Baltimore. Free electronic tax filing Debido a que pasa la mayor parte de sus horas de trabajo y gana la mayor parte de su salario en Baltimore, esa ciudad es su domicilio tributario. Free electronic tax filing No puede deducir gasto alguno en el que haya incurrido por comida y alojamiento en ese lugar. Free electronic tax filing No obstante, cuando regresa a trabajar a Pittsburgh, usted está fuera de su domicilio tributario a pesar de que se aloja en su domicilio familiar. Free electronic tax filing Puede deducir el costo de su viaje de ida y vuelta entre Baltimore y Pittsburgh. Free electronic tax filing Usted puede deducir la parte de los gastos de vida de su família que le corresponde a usted para comida y alojamiento mientras usted esté viviendo y trabajando en Pittsburgh. Free electronic tax filing Trabajo o Asignación Temporal Puede ser que trabaje normalmente en su domicilio tributario y también en otro sitio. Free electronic tax filing Tal vez no le resulte práctico regresar a su domicilio tributario desde dicho sitio al fin de cada día de trabajo. Free electronic tax filing Asignación temporal versus asignación por un tiempo indeterminado. Free electronic tax filing   Si su asignación o trabajo fuera de su lugar principal de trabajo es temporal, su domicilio tributario no cambia. Free electronic tax filing Se considera que está lejos de su domicilio durante todo el período en que esté fuera de su lugar principal de trabajo. Free electronic tax filing Puede deducir sus gastos de viaje siempre que reúnan todos los requisitos de la deducción. Free electronic tax filing Normalmente, una asignación temporal en un solo sitio es aquélla que se espera que dure (y de hecho dura) 1 año o menos. Free electronic tax filing   No obstante, si la duración de su asignación o trabajo es indeterminada, el sitio de la asignación o trabajo se convierte en su nuevo domicilio tributario y no puede deducir sus gastos de viaje mientras esté allí. Free electronic tax filing Se considera que la duración de una asignación o trabajo en un solo sitio es indeterminada si en realidad se espera que dure más de 1 año, independientemente de si dura de hecho más de 1 año o no. Free electronic tax filing   Si la duración de su asignación es indeterminada, tiene que incluir en sus ingresos todas las cantidades que reciba de su empleador por gastos de vida, aun si su empleador los llama asignaciones para gastos de viaje y usted le rinde cuentas a su empleador de tales gastos. Free electronic tax filing Es posible que pueda deducir el costo de trasladarse a su nuevo domicilio tributario como gasto de mudanza. Free electronic tax filing Vea la Publicación 521, en inglés, para más información. Free electronic tax filing Excepción para investigaciones o enjuiciamientos penales federales. Free electronic tax filing   Si es empleado federal y toma parte en una investigación o enjuiciamiento penal llevado a cabo por el gobierno federal, no está sujeto a la regla de 1 año. Free electronic tax filing Esto significa que tal vez pueda deducir gastos de viaje aun si está lejos de su domicilio tributario por más de 1 año, siempre y cuando cumpla los demás requisitos relativos a la deducción de dichos gastos. Free electronic tax filing   Para reunir los requisitos, el Procurador General (o su representante) tiene que confirmar que usted viaja: A la petición del gobierno federal, En situación de servicio temporal y Para investigar, procesar judicialmente o proveer servicios de apoyo para la investigación o enjuiciamiento de un delito federal. Free electronic tax filing Cómo determinar si su asignación es temporal o de duración indeterminada. Free electronic tax filing   Tiene que determinar si su asignación es temporal o de duración indeterminada cuando comience un trabajo. Free electronic tax filing Si espera que un trabajo o asignación dure un año o menos, se considera temporal, a menos que existan hechos o circunstancias que indiquen lo contrario. Free electronic tax filing Una asignación o trabajo que es temporal en un principio puede convertirse en indeterminado debido a cambios en las circunstancias. Free electronic tax filing Una serie de asignaciones al mismo sitio, todas por cortos períodos de tiempo pero que juntas abarcan un largo período de tiempo, se podrían considerar una asignación de duración indeterminada. Free electronic tax filing Regreso a casa en días libres. Free electronic tax filing   Si regresa a su domicilio tributario de una asignación temporal en sus días libres, no se considera que usted está lejos de su domicilio mientras está en la ciudad donde reside. Free electronic tax filing No puede deducir el costo de sus comidas y alojamiento allí. Free electronic tax filing Sin embargo, sí puede deducir sus gastos de viaje, incluyendo comidas y alojamiento, mientras viaja entre su lugar de trabajo temporal y su domicilio tributario. Free electronic tax filing Puede declarar dichos gastos hasta la cantidad que le habría costado si se hubiera quedado en su lugar de trabajo temporal. Free electronic tax filing   Si mantiene su habitación de hotel mientras regresa a su ciudad de residencia, puede deducir el costo de la habitación. Free electronic tax filing Además, puede deducir los gastos de regresar a su ciudad de residencia hasta la cantidad que habría gastado en comida si se hubiera quedado en su lugar de trabajo temporal. Free electronic tax filing Período condicional de trabajo. Free electronic tax filing   Si acepta un trabajo que le obliga a mudarse, con el acuerdo de que seguirá en el puesto si cumple sus deberes de modo satisfactorio durante un período condicional, entonces el trabajo es por un tiempo indeterminado. Free electronic tax filing No puede deducir ninguno de sus gastos por concepto de comida y alojamiento durante el período condicional. Free electronic tax filing ¿Qué Gastos de Viaje se Pueden Deducir? Una vez que haya determinado que está viajando fuera de su domicilio tributario, puede determinar qué gastos de viaje son deducibles. Free electronic tax filing Puede deducir gastos ordinarios y necesarios en los que incurra cuando viaje lejos de su domicilio por motivos comerciales. Free electronic tax filing El tipo de gasto que puede deducir depende de los hechos y sus circunstancias. Free electronic tax filing La Tabla 26-1 resume los gastos de viaje que tal vez pueda deducir. Free electronic tax filing Es posible que tenga otros gastos de viaje deducibles que no se encuentren en esa tabla, dependiendo de los hechos y sus circunstancias. Free electronic tax filing Cuando viaja lejos de su domicilio por motivos de negocio, debería mantener documentación de todos sus gastos y todos los pagos por adelantado que reciba de su empleador. Free electronic tax filing Puede usar una libreta, diario, cuaderno o cualquier otro registro escrito para tomar nota de sus gastos. Free electronic tax filing Los tipos de gastos que necesita apuntar, junto con documentos comprobantes, se describen en la Tabla 26-2, más adelante. Free electronic tax filing Separación de costos. Free electronic tax filing   Si tiene un solo cobro que incluye los costos de comida, entretenimiento y otros servicios (tal como alojamiento o transporte), tiene que designar qué parte del cobro iba para el costo de comidas y entretenimiento y el costo de otros servicios. Free electronic tax filing Tiene que tener una buena razón para designar los gastos de esta manera. Free electronic tax filing Por ejemplo, tiene que repartir sus gastos si el cargo de habitación de un hotel incluye una o más comidas. Free electronic tax filing Gastos de viaje para otra persona. Free electronic tax filing   Si un cónyuge, dependiente u otra persona lo acompaña a usted (o a su empleado) en un viaje de negocios o a una convención comercial, normalmente no puede deducir los gastos de viaje de aquella persona. Free electronic tax filing Empleado. Free electronic tax filing   Puede deducir los gastos de viaje de alguien que lo acompañe si dicha persona: Es su empleado, Tiene un propósito comercial de buena fe (bona fide) para el viaje y Por lo demás, podría deducir los gastos de viaje. Free electronic tax filing Asociado comercial. Free electronic tax filing   Si un asociado comercial viaja con usted y cumple los requisitos anteriores (2) y (3), usted puede deducir los gastos de viaje que corresponden a dicha persona. Free electronic tax filing Un asociado comercial es una persona con quien usted podría esperar razonablemente llevar a cabo negocios de manera activa en su negocio. Free electronic tax filing Un asociado comercial puede ser (o tener buenas posibilidades de convertirse en) un cliente, proveedor, empleado, agente, socio o asesor profesional actual. Free electronic tax filing Propósito comercial de buena fe (bona fide). Free electronic tax filing   Un propósito comercial de buena fe (bona fide) existe si puede demostrar un propósito comercial real que justifique la presencia de la persona. Free electronic tax filing Los servicios imprevistos, como tomar apuntes en computadora o participar en actividades de entretenimiento de clientes, no son suficientes para hacer que los gastos se puedan deducir. Free electronic tax filing Ejemplo. Free electronic tax filing Geraldo va a Chicago en auto por motivo de negocios, y su esposa, Linda, lo acompaña. Free electronic tax filing Linda no es la empleada de Geraldo. Free electronic tax filing De vez en cuando, Linda toma apuntes, presta servicios parecidos y asiste a comidas de negocios con Geraldo. Free electronic tax filing El hecho de haber prestado dichos servicios no establece que la presencia de Linda en el viaje sea necesaria para llevar a cabo los negocios de Geraldo. Free electronic tax filing Los gastos de Linda no son deducibles. Free electronic tax filing Geraldo paga $199 al día por una habitación doble. Free electronic tax filing El precio diario de una habitación individual es $149. Free electronic tax filing Geraldo puede deducir el total del costo de ir en auto a Chicago y regresar, pero sólo puede deducir $149 al día por la habitación de hotel. Free electronic tax filing Si usa transporte público, puede deducir únicamente la tarifa que pague por sí mismo. Free electronic tax filing Tabla 26-1. Free electronic tax filing Gastos de Viaje que Puede Deducir Esta tabla resume los gastos que puede deducir cuando viaje lejos de su domicilio por motivo de negocios. Free electronic tax filing SI tiene gastos por. Free electronic tax filing . Free electronic tax filing . Free electronic tax filing ENTONCES usted puede deducir el costo de. Free electronic tax filing . Free electronic tax filing . Free electronic tax filing transporte viajes en avión, tren, autobús o automóvil entre su domicilio y su destino de negocios. Free electronic tax filing Si se le proveyó un boleto, o si viaja gratis conforme a un programa de viajeros frecuentes u otro programa de esta índole, su costo es cero. Free electronic tax filing Si viaja en barco, vea Luxury Water Travel (Viajes de lujo en barco) y Cruise ships (Cruceros) (bajo Conventions (Convenciones)) en la Publicación 463, en inglés, para obtener información acerca de reglas y límites adicionales. Free electronic tax filing taxi, autobús y limusina del aeropuerto tarifas para estos y otros tipos de transporte para viajar de ida y vuelta entre: El aeropuerto o la estación y su hotel y El hotel y el lugar de trabajo de sus clientes, el lugar de reuniones de negocios o el lugar de trabajo temporal. Free electronic tax filing equipaje y envíos enviar equipaje y materiales de exposición o materiales de muestra entre sitios de trabajo normales y temporales. Free electronic tax filing automóvil operar y mantener su automóvil cuando viaja lejos de su domicilio por motivo de negocios. Free electronic tax filing Puede deducir los gastos reales o la tarifa estándar por milla, además de peajes y estacionamiento relacionados con los negocios. Free electronic tax filing Si alquila un automóvil mientras está lejos de su domicilio por motivo de negocios, puede deducir sólo la parte de los gastos que corresponde al uso comercial. Free electronic tax filing alojamiento y comidas su alojamiento y comidas si su viaje de negocios es de una noche o suficientemente largo para obligarlo a pararse a dormir o descansar, a fin de poder prestar sus servicios de la manera debida. Free electronic tax filing Las comidas incluyen cantidades gastadas en comida, bebidas, impuesto y propinas relacionados con dichos artículos. Free electronic tax filing Vea Gastos de Comidas y Gastos Imprevistos para información sobre reglas y límites adicionales. Free electronic tax filing limpieza limpieza en seco y lavado de ropa. Free electronic tax filing teléfono llamadas de negocios durante su viaje de negocios. Free electronic tax filing Esto incluye comunicación de negocios por fax u otros medios de comunicación. Free electronic tax filing propinas propinas que pague por algún gasto de esta tabla. Free electronic tax filing otros otros gastos ordinarios y necesarios parecidos que estén relacionados con su viaje de negocios. Free electronic tax filing Dichos gastos podrían incluir transporte hacia y desde una comida de negocios, honorarios de taquígrafo público, cargos por alquiler de computadora y por operar y mantener una casa remolque. Free electronic tax filing Gastos de Comidas y Gastos Imprevistos Puede deducir el costo de comidas en cualesquiera de las siguientes situaciones: Si es preciso que se detenga para dormir o descansar por un período sustancial, para poder desempeñar sus funciones debidamente, mientras viaja fuera de su domicilio por motivos de negocios. Free electronic tax filing Si la comida es entretenimiento relacionado con los negocios. Free electronic tax filing El entretenimiento relacionado con los negocios se explica bajo Gastos de Entretenimiento , más adelante. Free electronic tax filing La siguiente explicación trata únicamente de comidas (y gastos imprevistos) que no están relacionadas con entretenimiento. Free electronic tax filing Gastos exagerados y extravagantes. Free electronic tax filing   No puede deducir gastos de comida que sean exagerados o extravagantes. Free electronic tax filing Se considera que un gasto no es extravagante si es razonable basándose en los hechos y circunstancias. Free electronic tax filing Los gastos en cuestión no serán denegados sólo porque son mayores que una cantidad fija en dólares o porque tienen lugar en restaurantes, hoteles, clubes nocturnos o complejos turísticos de lujo. Free electronic tax filing Límite del 50% en comidas. Free electronic tax filing   Puede calcular sus gastos de comida utilizando cualquiera de los siguientes métodos: Costo real. Free electronic tax filing La asignación estándar para comidas. Free electronic tax filing Estos dos métodos se explican a continuación. Free electronic tax filing Pero, cualquiera que sea el método que use, normalmente puede deducir sólo el 50% del costo no reembolsado de sus comidas. Free electronic tax filing   Si se le reembolsa el costo de sus comidas, la manera en que usa el límite del 50% puede variar según si el plan de reembolsos del empleador requiera o no la rendición de cuentas. Free electronic tax filing Si no se le reembolsa el costo, el límite del 50% corresponde independientemente de si dicho gasto de comida no reembolsado provino de viajes de negocio o entretenimiento de negocio. Free electronic tax filing El límite del 50% se explica más adelante bajo Gastos de Entretenimiento . Free electronic tax filing Los planes de reembolsos con rendición de cuentas y los planes de reembolsos sin rendición de cuentas se explican más adelante bajo Reembolsos . Free electronic tax filing Costo real. Free electronic tax filing   Puede usar el costo real de sus comidas para calcular su gasto antes del reembolso y de la aplicación del límite del 50%. Free electronic tax filing Si utiliza este método, tendrá que mantener documentación del costo real. Free electronic tax filing Asignación estándar para comidas. Free electronic tax filing   Normalmente, puede usar el método de “asignación estándar para comidas” como alternativa al método del costo real. Free electronic tax filing Le permite fijar una cantidad para sus comidas diarias y gastos imprevistos (M&IE, por sus siglas en inglés), en vez de mantener documentación de sus costos reales. Free electronic tax filing Esta cantidad fija varía según dónde y cuándo usted viaje. Free electronic tax filing En este capítulo, la “asignación estándar para comidas” se refiere a la tasa federal correspondiente a comida y gastos imprevistos, explicada más adelante bajo Cantidad de asignación estándar para comidas . Free electronic tax filing Aun si usa la asignación estándar para comidas, tiene que mantener documentación para comprobar la fecha, lugar y propósito comercial de su viaje. Free electronic tax filing Vea Mantenimiento de Documentación , más adelante. Free electronic tax filing Gastos imprevistos. Free electronic tax filing   El término “gastos imprevistos” significa cargos y propinas a porteros, maleteros, botones, limpiadores de hotel, camareros y otras personas en barcos y sirvientes de hotel. Free electronic tax filing Los gastos imprevistos no incluyen gastos por lavar, limpiar o planchar ropa, impuestos sobre alojamiento o costos de telegramas o llamadas telefónicas, transporte entre lugares de alojamiento o negocio y lugares para comer o el costo de envío relacionados con la entrega de comprobantes de viaje y el pago de cargos hechos a tarjetas de crédito proporcionadas por su empleador. Free electronic tax filing Método únicamente para gastos imprevistos. Free electronic tax filing   Puede utilizar un método opcional (en lugar del costo real) sólo para deducir gastos imprevistos. Free electronic tax filing La cantidad de la deducción es $5 al día. Free electronic tax filing Puede utilizar este método sólo si no ha pagado, ni ha tenido, gasto alguno de comida. Free electronic tax filing No puede utilizar este método para los días en que utilice la asignación estándar para comidas. Free electronic tax filing    Los empleados federales deberían consultar las Federal Travel Regulations (Reglas para viajes federales) en www. Free electronic tax filing gsa. Free electronic tax filing gov. Free electronic tax filing Busque “What GSA Offers” (Lo que ofrece el GSA) y haga clic en “Regulations: FMR, FTR & FAR” (Regulaciones: FMR, FTR y FAR) y luego en “Federal Travel Regulations (FTR)” (Reglas para viajes federales (FTR)), para saber más sobre cambios que afecten reclamaciones de reembolso. Free electronic tax filing Es posible que corresponda el límite del 50%. Free electronic tax filing   Si utiliza el método de la asignación estándar para la comida para calcular sus gastos de comida y no se le reembolsan o si se los reembolsan conforme a un plan de deducción de reembolsos sin rendición de cuentas, normalmente usted puede deducir sólo el 50% de la asignación estándar para comidas. Free electronic tax filing Si se le reembolsa conforme a un plan de deducción de reembolsos con rendición de cuentas, y usted deduce cantidades que son mayores que sus reembolsos, puede deducir sólo el 50% de la cantidad sobrante. Free electronic tax filing El límite del 50% se explica más adelante bajo Gastos de Entretenimiento . Free electronic tax filing Ambos los planes de deducción de reembolsos con rendición de cuentas y los planes sin rendición de cuentas se explican en mayor detalle más adelante bajo Reembolsos . Free electronic tax filing No exsiste una cantidad estándar opcional para alojamiento parecida a la asignación estándar para comidas. Free electronic tax filing La deducción permisible por gastos de alojamiento es el costo real. Free electronic tax filing Quién puede usar la asignación estándar para comidas. Free electronic tax filing   Puede usar la asignación estándar para comidas independientemente de si es un empleado o trabaja por cuenta propia e independientemente de si se le reembolsan o no sus gastos de viaje. Free electronic tax filing Uso de la asignación estándar para comidas en el caso de otros viajes. Free electronic tax filing    Puede usar la asignación estándar para comidas para calcular los gastos de comida cuando haga viajes relacionados con bienes de inversión u otros bienes que generen ingresos. Free electronic tax filing Además, la puede usar para calcular los gastos de comida cuando viaje para propósitos educativos calificados. Free electronic tax filing No puede usar la asignación estándar para comidas para calcular el costo de comidas cuando viaje para propósitos médicos o caritativos. Free electronic tax filing Cantidad de asignación estándar para comidas. Free electronic tax filing   La asignación estándar para comidas es la tarifa federal M&IE. Free electronic tax filing Para viajes hechos en el año 2013, la tarifa diaria correspondiente a la mayoría de las localidades pequeñas en los Estados Unidos es $46 por día. Free electronic tax filing   La mayoría de las ciudades principales y muchas otras localidades de los Estados Unidos son designadas como zonas de alto costo, y por lo tanto, las asignaciones estándares para comidas correspondientes a dichas zonas son más altas. Free electronic tax filing    También puede encontrar esta información (organizada según los estados) en Internet en www. Free electronic tax filing gsa. Free electronic tax filing gov. Free electronic tax filing Haga clic en “ Per Diem Rates ” (Tarifas de viáticos) y luego seleccione “2013” para el período del 1 de enero del año 2013 al 30 de septiembre del año 2013 y seleccione “2014” para el período del 1 de octubre del año 2013 al 31 de diciembre del año 2013. Free electronic tax filing No obstante, puede aplicar las tarifas que estén en vigencia antes del 1 de octubre del año 2013 para gastos de viajes hechos dentro de los Estados Unidos para el año 2013 en vez de aplicar las tarifas actualizadas. Free electronic tax filing Tiene que utilizar de manera uniforme las tarifas para los primeros 9 meses de todo el año 2013 o las tarifas actualizadas para el período del 1 de octubre del año 2013 al 31 de diciembre del año 2013. Free electronic tax filing   Si viaja a más de un sitio durante el mismo día, utilice la tarifa en vigencia para la zona donde se detenga a dormir o descansar. Free electronic tax filing No obstante, si trabaja en la industria de transporte, vea Tarifa especial para trabajadores de transporte , más adelante. Free electronic tax filing Asignación estándar de comidas para zonas fuera de los Estados Unidos continentales. Free electronic tax filing    Las tarifas de la asignación estándar para comidas mencionadas anteriormente no corresponden a viajes en Alaska, Hawaii o cualquier otra zona fuera de los Estados Unidos continentales. Free electronic tax filing El Departamento de Defensa es responsable de establecer las tarifas de viáticos de Alaska, Hawaii, Puerto Rico, la Samoa Estadounidense, Guam, Midway, las Islas Marianas del Norte, las Islas Vírgenes Estadounidenses, la Isla Wake y otras zonas no extranjeras fuera de los Estados Unidos continentales. Free electronic tax filing El Departamento de Estado de los Estados Unidos es responsable de establecer las tarifas de viáticos para todas las demás zonas extranjeras. Free electronic tax filing    Puede obtener las tarifas de viáticos para zonas no extranjeras fuera de los Estados Unidos continentales en http://www. Free electronic tax filing defensetravel. Free electronic tax filing dod. Free electronic tax filing mil/site/perdiemCalc. Free electronic tax filing cfm. Free electronic tax filing Puede obtener todas las demás tarifas de viáticos para zonas extranjeras en www. Free electronic tax filing state. Free electronic tax filing gov/travel/. Free electronic tax filing Haga clic en “ Travel Per Diem Allowances for Foreign Areas ” (Tarifas de viáticos para viajes en zonas extranjeras) bajo “ Foreign Per Diem Rates ” (Tarifas de viáticos para zonas extranjeras) para conocer las tarifas de viáticos más recientes para zonas extranjeras. Free electronic tax filing Tarifa especial para trabajadores de transporte. Free electronic tax filing   Puede usar una asignación especial estándar para comidas si trabaja en la industria de transporte. Free electronic tax filing Se considera que usted trabaja en la industria de transporte si su trabajo: Conlleva directamente el transporte de personas o bienes por avión, barcaza, autobús, barco, tren o camión y Exige frecuentemente que viaje lejos de su hogar y, durante cualquier viaje en particular, suele conllevar viajes a zonas donde corresponden distintas asignaciones estándar para comidas. Free electronic tax filing Si éste es su caso, puede declarar una asignación estándar para comidas de $59 al día ($65 para viajes fuera de los Estados Unidos continentales). Free electronic tax filing   Al utilizar la tarifa especial para trabajadores de transporte, ya no necesita determinar la asignación estándar para comidas correspondiente a cada zona donde se detenga a dormir o descansar. Free electronic tax filing Si escoge utilizar la tarifa especial para algún viaje, tiene que utilizar dicha tarifa especial (y no utilizar las tarifas regulares de asignación estándar para comidas) para todos los viajes que haga durante ese año. Free electronic tax filing Asignación de viajes para los días de salida y regreso. Free electronic tax filing   Para el día de salida y el día de regreso de su viaje por motivo de negocios, tiene que prorratear la asignación estándar para comidas (calcular una cantidad disminuida para cada día). Free electronic tax filing Puede hacer esto utilizando uno de estos dos métodos: Método 1: Puede declarar tres cuartos de la asignación estándar de comidas. Free electronic tax filing Método 2: Puede prorratear utilizando cualquier método que usted aplique de manera uniforme y que sea conforme a prácticas razonables de negocios. Free electronic tax filing Ejemplo. Free electronic tax filing Juana trabaja en New Orleans donde organiza conferencias. Free electronic tax filing En marzo, su empleador la mandó a Washington, DC, por 3 días a fin de que asistiera a un seminario sobre planificación. Free electronic tax filing Salió de su casa en New Orleans a las 10 de la mañana el miércoles y llegó a Washington, DC, a las 5:30 de la tarde. Free electronic tax filing Después de pasar dos noches allí, regresó en avión a New Orleans el viernes y llegó a su casa a las 8 de la noche. Free electronic tax filing El empleador de Juana le dio una cantidad fija para cubrir sus gastos y la incluyó en su sueldo. Free electronic tax filing Bajo el Método 1, Juana puede declarar 2. Free electronic tax filing 5 días de la asignación estándar de comidas para Washington, DC: tres cuartos de la tarifa diaria para el miércoles y viernes (los días de salida y regreso) y la tarifa diaria completa para el jueves. Free electronic tax filing Bajo el Método 2, Juana también podría utilizar cualquier método que aplique de manera uniforme y que esté de acuerdo con práticas razonables de negocios. Free electronic tax filing Por ejemplo, podría declarar 3 días de la asignación estándar para comidas aunque un empleado federal tendría que utilizar el método 1 y limitarse a sólo 2½ días. Free electronic tax filing Viajes en los Estados Unidos La siguiente sección corresponde a viajes dentro de los Estados Unidos. Free electronic tax filing Para este propósito, los Estados Unidos incluyen sólo los 50 estados y el Distrito de Columbia. Free electronic tax filing El trato que se les da a sus gastos de viaje dependerá de qué parte de su viaje estaba relacionada con los negocios y qué parte tuvo lugar dentro de los Estados Unidos. Free electronic tax filing Vea Parte del Viaje Fuera de los Estados Unidos , más adelante. Free electronic tax filing Viaje Principalmente por Motivo de Negocios Puede deducir todos sus gastos de viaje si su viaje era totalmente para fines de negocios. Free electronic tax filing Si hizo su viaje principalmente por motivos de negocios y, mientras estaba en su destino, se quedó más tiempo para tomarse unas vacaciones, viajó brevemente a otro lugar para fines personales o se dedicó a otras actividades personales, puede deducir los gastos de viaje relacionados con los negocios. Free electronic tax filing Dichos gastos incluyen los gastos de transporte de ida y vuelta de su destino de negocios y cualquier otro gasto relacionado con negocios en los que se ha incurrido mientras esté en su lugar de destino. Free electronic tax filing Ejemplo. Free electronic tax filing Usted trabaja en Atlanta y hace un viaje de negocios a New Orleans en mayo. Free electronic tax filing En el camino de regreso, se hospeda en casa de sus padres en Mobile. Free electronic tax filing Gasta $1,996 en transporte, comida, alojamiento y otros gastos de viaje durante los 9 días en que usted se halla lejos de su casa. Free electronic tax filing Si no hubiera parado en Mobile, habría estado lejos de su hogar sólo 6 días y su costo total habría sido $1,696. Free electronic tax filing Puede deducir $1,696 por su viaje, incluido el costo de transporte de ida y vuelta de New Orleans. Free electronic tax filing La deducción por sus comidas está sujeta al límite del 50% sobre comidas, mencionado anteriormente. Free electronic tax filing Viaje Principalmente por Motivos Personales Si su viaje fue principalmente por motivos personales, como vacaciones, el costo entero del viaje es un gasto personal no deducible. Free electronic tax filing No obstante, puede deducir todos los gastos en los que incurra mientras esté en su destino, con tal de que estén relacionados con su negocio. Free electronic tax filing Un viaje a un lugar turístico o en crucero se podría considerar vacaciones, aun si la publicidad hecha por el organizador del mismo da a entender que es principalmente para fines de negocios. Free electronic tax filing La programación de actividades de negocio secundarias durante un viaje, como ver videos o asistir a una conferencia sobre temas generales, no convertirá un viaje de vacaciones en un viaje de negocios. Free electronic tax filing Parte del Viaje Fuera de los Estados Unidos Si una parte de su viaje ocurre fuera de los Estados Unidos, use las reglas descritas más adelante bajo Viajes Fuera de los Estados Unidos para aquella parte del viaje. Free electronic tax filing Para la parte de su viaje dentro de los Estados Unidos, use las reglas para viajes en los Estados Unidos. Free electronic tax filing Los viajes fuera de los Estados Unidos no incluyen viajes de un lugar a otro también en los Estados Unidos. Free electronic tax filing La siguiente explicación le puede ayudar a determinar si su viaje tuvo lugar en su totalidad dentro de los Estados Unidos. Free electronic tax filing Transporte público. Free electronic tax filing   Si viaja por transporte público, cualquier lugar en los Estados Unidos en que ese vehículo haga una parada programada se considera un lugar en los Estados Unidos. Free electronic tax filing Una vez que el vehículo salga de la última parada programada en los Estados Unidos rumbo a un lugar fuera del país, se aplican las reglas bajo Viajes Fuera de los Estados Unidos . Free electronic tax filing Ejemplo. Free electronic tax filing Usted viaja en avión de Nueva York a Puerto Rico con una escala programada en Miami. Free electronic tax filing Regresa a Nueva York sin hacer escala. Free electronic tax filing El vuelo de Nueva York a Miami se realiza en los Estados Unidos, por lo tanto, sólo el vuelo de Miami a Puerto Rico se realiza fuera de los Estados Unidos. Free electronic tax filing Debido a que no hay ninguna escala programada entre Puerto Rico y Nueva York, se considera que todo el viaje de regreso se ha realizado fuera de los Estados Unidos. Free electronic tax filing Automóvil privado. Free electronic tax filing   Los viajes en automóvil privado en los Estados Unidos se consideran viajes entre lugares en los Estados Unidos, incluso cuando viaje rumbo a un destino fuera de los Estados Unidos. Free electronic tax filing Ejemplo. Free electronic tax filing Usted viaja en automóvil de Denver a la Ciudad de México y regresa. Free electronic tax filing El viaje de Denver hasta la frontera y el viaje de vuelta a Denver desde la frontera se consideran viajes en los Estados Unidos y les corresponden las reglas de esta sección. Free electronic tax filing Las reglas bajo Viajes Fuera de los Estados Unidos le corresponden a su viaje de la frontera a la Ciudad de México y de regreso a la frontera. Free electronic tax filing Viajes Fuera de los Estados Unidos Si alguna parte de su viaje por motivo de negocios se realiza fuera de los Estados Unidos, algunas de sus deducciones por el costo de viajar a su destino y regresar podrían ser limitadas. Free electronic tax filing Para este propósito, los Estados Unidos incluyen sólo los 50 estados y el Distrito de Columbia. Free electronic tax filing La cantidad de los gastos de viaje que se puede deducir depende en parte de qué parte de su viaje fuera de los Estados Unidos estaba relacionada con los negocios. Free electronic tax filing Vea el capítulo 1 de la Publicación 463, en inglés, para información sobre viajes de lujo en barco. Free electronic tax filing Viajes Totalmente de Negocios o que se Consideran Como Tales Puede deducir todos los gastos de viaje para viajar a su destino y volver si el viaje es totalmente para propósitos de negocio o si se considera como tal. Free electronic tax filing Viajes totalmente para propósitos de negocios. Free electronic tax filing   Si viaja fuera de los Estados Unidos y pasa todo el tiempo dedicándose a actividades de su negocio, puede deducir todos los gastos del viaje. Free electronic tax filing Viajes que se consideran totalmente para propósitos de negocios. Free electronic tax filing   Aun si no pasó todo el tiempo ocupado en actividades del negocio, se considera que su viaje ha sido totalmente para fines de negocios si cumple por lo menos una de las cuatro excepciones siguientes. Free electronic tax filing Excepción 1 − Ningún control sustancial. Free electronic tax filing   Se considera que su viaje ha sido totalmente para propósitos de negocios si usted no tuvo control sustancial de la organización del viaje. Free electronic tax filing El hecho de que usted controle cuándo se realiza su viaje no significa, en sí, que tenga control sustancial sobre la organización del viaje. Free electronic tax filing   Se considera que usted no tiene control sustancial del viaje si: Es empleado al que se le reembolsó, o se le pagó, una asignación de gastos de viaje, No es pariente de su empleador y No es ejecutivo gerencial. Free electronic tax filing    “Pariente de su empleador” se define más adelante en este capítulo bajo Viáticos y Asignaciones para Automóvil . Free electronic tax filing   Un “ejecutivo gerencial” es un empleado que tiene autoridad y responsabilidad, sin estar sujeto a la denegación de otra persona, para tomar una decisión en cuanto a la necesidad del viaje de negocios. Free electronic tax filing    Una persona que trabaja por cuenta propia normalmente tiene control sustancial sobre la organización de viajes de negocios. Free electronic tax filing Excepción 2 − Fuera de los Estados Unidos por una semana como máximo. Free electronic tax filing   Se considera que su viaje ha sido para propósitos comerciales en su totalidad si usted estuvo fuera de los Estados Unidos por una semana o menos, combinando actividades de negocio y actividades no de negocio. Free electronic tax filing Una semana significa siete días seguidos. Free electronic tax filing Al contar los días, no cuente el día de su salida de los Estados Unidos, pero sí cuente el día de su regreso a los Estados Unidos. Free electronic tax filing Excepción 3 − Menos del 25% del tiempo en actividades personales. Free electronic tax filing   Se considera que el viaje ha sido totalmente para propósitos de negocios si: Estuvo fuera de los Estados Unidos por más de una semana y Pasó menos del 25% del total de su tiempo fuera de los Estados Unidos ocupado en actividades no relacionadas con negocios. Free electronic tax filing Para este propósito, cuente tanto el día en que empezó el viaje como el día en que terminó. Free electronic tax filing Excepción 4 − Las vacaciones no son una razón principal. Free electronic tax filing   Se considera que el viaje ha sido totalmente para propósitos de negocios si puede demostrar que una razón principal del viaje no era vacaciones personales, aunque tenga control sustancial de la organización del viaje. Free electronic tax filing Viaje Principalmente por Motivo de Negocios Si viaja fuera de los Estados Unidos principalmente por motivo de negocios pero pasa una parte de su tiempo dedicándose a actividades no relacionadas con negocios, normalmente no puede deducir todos los gastos del viaje. Free electronic tax filing Puede deducir únicamente la parte del costo de ida y vuelta del destino correspondiente al negocio. Free electronic tax filing Tiene que repartir los costos entre sus actividades de negocios y actividades no relacionadas con negocios para determinar la cantidad deducible. Free electronic tax filing Estas reglas de distribución de los gastos de viaje se explican en el capítulo 1 de la Publicación 463, en inglés. Free electronic tax filing No tiene que repartir su deducción por gastos de viaje si cumple una de las cuatro excepciones elaboradas anteriormente bajo Viajes que se consideran totalmente para propósitos de negocios. Free electronic tax filing En esos casos, puede deducir el total del costo de ida y vuelta a su destino. Free electronic tax filing Viajes Principalmente por Motivos Personales Si viaja fuera de los Estados Unidos principalmente por vacaciones o para propósitos de inversión, el total del costo del viaje es un gasto personal no deducible. Free electronic tax filing Si pasa una parte del tiempo asistiendo a congresos profesionales cortos o a un programa de educación continua, puede deducir los gastos de inscripción y otros gastos relacionados directamente con su negocio en los que haya incurrido. Free electronic tax filing Convenciones Puede deducir los gastos de viaje cuando asista a una convención si puede demostrar que su asistencia beneficia su ocupación o negocio. Free electronic tax filing No puede deducir los gastos de viaje de su familia. Free electronic tax filing Si la convención es para propósitos políticos, sociales, de inversión o para otros fines que no estén relacionados con su ocupación o negocio, no puede deducir los gastos. Free electronic tax filing Su nombramiento o elección como delegado no determina, en sí, si puede deducir gastos de viaje. Free electronic tax filing Puede deducir gastos de viaje sólo si su asistencia se relaciona con su ocupación o negocio. Free electronic tax filing Programa de la convención. Free electronic tax filing   Normalmente, la agenda del día o programa de la convención muestra el propósito de la convención. Free electronic tax filing Puede demostrar que su asistencia a la convención beneficia su ocupación o negocio comparando el programa con los deberes y responsabilidades oficiales de su puesto. Free electronic tax filing No es necesario que el programa trate específicamente sobre sus deberes y responsabilidades oficiales; será suficiente si el programa se relaciona con su puesto de tal modo que muestre que su asistencia ha sido por negocios. Free electronic tax filing Convenciones que tengan lugar fuera de América del Norte. Free electronic tax filing    Vea el capítulo 1 de la Publicación 463, en inglés, para información sobre convenciones celebradas fuera de América del Norte. Free electronic tax filing Gastos de Entretenimiento Es posible que pueda deducir gastos de entretenimiento relacionados con negocios en los que incurra al participar en actividades de entretenimiento de un cliente o empleado. Free electronic tax filing Puede deducir gastos de entretenimiento sólo si son ordinarios y además necesarios (definidos anteriormente en la Introducción ) y cumple uno de los siguientes requisitos: El requisito de relación directa. Free electronic tax filing El requisito de asociación. Free electronic tax filing Ambos se explican en el capítulo 2 de la Publicación 463, en inglés. Free electronic tax filing La cantidad que se puede deducir por concepto de gastos de entretenimiento puede ser limitada. Free electronic tax filing Normalmente, se puede deducir sólo el 50% de los gastos de entretenimiento no reembolsados. Free electronic tax filing Este límite se explica más adelante. Free electronic tax filing Límite del 50% Normalmente, puede deducir sólo el 50% de los gastos de comidas y entretenimiento relacionados con los negocios. Free electronic tax filing (Si está sujeto a los límites sobre “horas de servicio” del Departamento de Transporte, puede deducir el 80% de los gastos de comidas y entretenimiento relacionados con los negocios. Free electronic tax filing Vea Personas sujetas a límites sobre “horas de servicio” , más adelante. Free electronic tax filing ) El límite del 50% corresponde a empleados o sus empleadores y a personas que trabajen por cuenta propia (incluidos contratistas independientes) o sus clientes, dependiendo de si los gastos son reembolsados. Free electronic tax filing La Figura 26-A resume las reglas generales explicadas en esta sección. Free electronic tax filing El límite del 50% corresponde a comidas de negocios o gastos de entretenimiento en los que usted incurra mientras: Viaja lejos de su domicilio (igualmente si come a solas o con otras personas) por motivo de negocio, Entretiene a clientes en su lugar de negocio (el de usted), un restaurante u otro sitio o Asiste a una convención o recepción de negocios, reunión de negocios o almuerzo de negocios en un club. Free electronic tax filing Gastos incluidos. Free electronic tax filing   Los gastos sujetos al límite del 50% incluyen: Impuestos y propinas relacionados con comidas relacionadas con el negocio o actividades de entretenimiento, Cargos de admisión en un club nocturno, Cantidad pagada para alquilar una sala en la cual usted da una cena o cóctel y recibe a invitados y Cantidades pagadas por estacionamiento cerca de un estadio deportivo. Free electronic tax filing No obstante, el costo de transporte de ida y vuelta de una comida o actividad de entretenimiento relacionada con los negocios no está sujeta al límite del 50%. Free electronic tax filing Aplicación del límite del 50%. Free electronic tax filing   El límite del 50% que corresponde a gastos de comida y entretenimiento se aplica si el gasto es, de otra manera, deducible y no está cubierto por una de las excepciones mencionadas más adelante en esta sección. Free electronic tax filing   El límite del 50% también se aplica a ciertos gastos de comida y entretenimiento que no están relacionados con los negocios. Free electronic tax filing Es aplicable a gastos de comida y entretenimiento incurridos para generar ingresos, incluyendo ingresos de alquileres o ingresos de regalías. Free electronic tax filing Además, se aplica al costo de comidas incluidas en gastos educativos deducibles. Free electronic tax filing Cuándo aplicar el límite del 50%. Free electronic tax filing   Se aplica el límite del 50% después de determinar la cantidad que de otro modo reuniría los requisitos para una deducción. Free electronic tax filing Primero tiene que determinar la cantidad de sus gastos de comida y entretenimiento que serían deducible conforme a las otras reglas presentadas en este capítulo. Free electronic tax filing Ejemplo 1. Free electronic tax filing Usted gasta $200 en una comida relacionada con los negocios. Free electronic tax filing Si no se le permite deducir $110 de esa cantidad por ser excesiva y extravagante, los $90 sobrantes están sujetos al límite del 50%. Free electronic tax filing La deducción no puede ser más de $45 (0. Free electronic tax filing 50 x $90). Free electronic tax filing Ejemplo 2. Free electronic tax filing Usted compra dos boletos para un concierto y se los regala a un cliente. Free electronic tax filing Compró los boletos por medio de un vendedor. Free electronic tax filing Pagó $200 por los dos boletos, los cuales tenían un valor nominal de $80 cada uno ($160 en total). Free electronic tax filing La deducción no puede ser más de $80 (0. Free electronic tax filing 50 x $160). Free electronic tax filing Excepciones al límite del 50% Normalmente, los gastos de comida y entretenimiento relacionados con los negocios están sujetos al límite del 50%. Free electronic tax filing La Figura 26-A le puede ayudar a determinar si el límite del 50% le corresponde a usted. Free electronic tax filing El gasto de comida o entretenimiento no está sujeto al límite del 50% si el gasto satisface una de las siguientes excepciones. Free electronic tax filing Gastos reembolsados al empleado. Free electronic tax filing   Si usted es empleado, no se le obliga aplicar el límite del 50% sobre tales gastos que su empleador le reembolsa conforme a un plan de reembolsos con rendición de cuentas. Free electronic tax filing Los planes de reembolsos con rendición de cuentas se explican más adelante bajo Reembolsos . Free electronic tax filing Personas sujetas a límites sobre “horas de servicio”. Free electronic tax filing   Puede deducir un porcentaje mayor de sus gastos de comidas mientras viaja lejos de su domicilio tributario, si las comidas tienen lugar durante, o en relación con, algún período sujeto a los límites sobre “horas de servicio” del Departamento de Transporte. Free electronic tax filing El porcentaje es el 80%. Free electronic tax filing   Las personas sujetas a los límites sobre “horas de servicio” designados por el Departamento de Transporte incluyen las siguientes: Ciertos trabajadores de transporte aéreo (como pilotos, tripulación, despachadores, mecánicos y controladores aéreos) que se encuentran bajo el reglamento de la Administración Federal de Aviación. Free electronic tax filing Camioneros interestatales y conductores de autobús que estén sujetos a las reglas del Departamento de Transporte. Free electronic tax filing Ciertos empleados ferroviarios (como maquinistas, conductores, tripulaciones de tren, despachadores y personal de control de operaciones) que estén sujetos a las reglas de la Administración Federal Ferroviaria. Free electronic tax filing Ciertos marineros mercantes que se encuentren bajo el reglamento de la Guardia Costera. Free electronic tax filing Otras excepciones. Free electronic tax filing   Además, hay excepciones para personas que trabajen por cuenta propia, para gastos de publicidad, la venta de comida o entretenimiento y eventos deportivos de beneficencia. Free electronic tax filing Éstas se explican en la Publicación 463, en inglés. Free electronic tax filing Figura 26-A. Free electronic tax filing ¿Debe usted Aplicar el Límite del 50% a sus Gastos? Hay excepciones a estas reglas. Free electronic tax filing Vea Excepciones al límite del 50% . Free electronic tax filing Please click here for the text description of the image. Free electronic tax filing Gastos de entretenimiento: límite del 50% ¿Qué Gastos de Entretenimiento se Pueden Deducir? Esta sección explica varios tipos de gastos de entretenimiento que usted tal vez pueda deducir. Free electronic tax filing Entretenimiento. Free electronic tax filing    El entretenimiento incluye toda actividad que se considere que provee entretenimiento, diversión o recreación. Free electronic tax filing Algunos ejemplos de éstos son entretener a invitados en clubes nocturnos; en clubes sociales y deportivos; en teatros; en eventos deportivos; o en cacerías, viajes de pesca, vacaciones y viajes parecidos. Free electronic tax filing Comidas como forma de entretenimiento. Free electronic tax filing   El entretenimiento incluye el costo de una comida que usted le brinda a un cliente, independientemente de si la comida es parte de otro entretenimiento o si se trata sólo de dicha comida. Free electronic tax filing Un gasto de comida incluye el costo de alimentos, bebidas, impuestos y propinas de comida. Free electronic tax filing Para deducir una comida relacionada con entretenimiento, usted o su empleador tiene que estar presente cuando se provea la comida o bebida. Free electronic tax filing No puede declarar el costo de la comida como gasto de entretenimiento y también como gasto de viaje. Free electronic tax filing Separación de costos. Free electronic tax filing   Si tiene un solo gasto que incluye costos de entretenimiento y otros servicios (tal como alojamiento o transporte), tiene que repartir dicho gasto entre el costo de entretenimiento y el costo de los otros servicios. Free electronic tax filing Tiene que tener una razón justificable por hacer esta repartición. Free electronic tax filing Por ejemplo, tiene que repartir los gastos si un hotel incluye en la misma cuenta cargos de entretenimiento en el bar junto con el cargo de habitación. Free electronic tax filing Si se turnan para pagar comidas o entretenimiento. Free electronic tax filing   Si un grupo de personas que se conocen por la relación de negocios se turnan para pagar las cuentas de comida o entretenimiento mutuas sin tener en cuenta si sirven para fines de negocios, ningún miembro del grupo puede deducir ninguna parte del gasto. Free electronic tax filing Gastos exagerados o extravagantes. Free electronic tax filing   No puede deducir gastos de comida que sean exagerados o extravagantes. Free electronic tax filing Se considera que un gasto no es extravagante si es razonable basándose en los hechos y circunstancias. Free electronic tax filing Los gastos en cuestión no serán denegados sólo porque son mayores que una cantidad fija en dólares o porque tienen lugar en restaurantes, hoteles, clubes nocturnos o complejos turísticos de lujo. Free electronic tax filing Reuniones de asociaciones comerciales. Free electronic tax filing    Puede deducir gastos de entretenimiento que estén directamente relacionados y sean necesarios para asistir a reuniones de negocios o convenciones de ciertas organizaciones exentas de impuestos, si los gastos de asistencia se relacionan con su ocupación o negocio activo. Free electronic tax filing Estas organizaciones incluyen asociaciones comerciales, cámaras de comercio, juntas de bienes raíces, asociaciones comerciales y asociaciones profesionales. Free electronic tax filing Entradas a eventos. Free electronic tax filing   Normalmente, no puede deducir una cantidad superior al valor nominal de una entrada a un evento de entretenimiento, aunque haya pagado un precio más alto. Free electronic tax filing Por ejemplo, no puede deducir cargos por servicios que pague a boleterías o agencias de venta de entradas ni cantidad alguna superior al valor nominal de las entradas que pague a revendedores ilegales. Free electronic tax filing ¿Qué Gastos de Entretenimiento no se Pueden Deducir? Esta sección explica varios tipos de gastos de entretenimiento que normalmente no se pueden deducir. Free electronic tax filing Cuotas de clubes y afiliaciones. Free electronic tax filing   No puede deducir una cuota (incluidos cargos de admisión) por afiliación en ningún club organizado para: Negocios, Placer, Recreación u Otro propósito social. Free electronic tax filing Esta regla le corresponde a toda organización de afiliados si uno de sus propósitos principales es: Dirigir actividades de entretenimiento para miembros o sus invitados o Hacer que los miembros o sus invitados tengan acceso a establecimientos de entretenimiento. Free electronic tax filing   Los propósitos y actividades de un club, y no el nombre de éste, determinarán si usted puede deducir la cuota o no. Free electronic tax filing No puede deducir una cuota pagada a: Clubes sociales (country clubs), Clubes de golf y deportivos, Clubes de líneas aéreas, Clubes de hoteles y Clubes administrados con el fin de proveer comidas bajo circunstancias que se consideran normalmente conducentes a conversaciones de negocios. Free electronic tax filing Establecimientos de entretenimiento. Free electronic tax filing   Normalmente, no puede deducir gasto alguno en el que se haya incurrido por el uso de un establecimiento de entretenimiento. Free electronic tax filing Esto incluye gastos por depreciación y costos de operación tales como alquiler, servicios públicos, mantenimiento y protección. Free electronic tax filing   Un establecimiento de entretenimiento es toda propiedad de la cual usted sea dueño, que alquile, o use con fines de entretenimiento. Free electronic tax filing Algunos ejemplos son un yate, una cabaña de caza, un campamento de pesca, una piscina o alberca, una cancha de tenís, un centro de boliche, un automóvil, un avión, un apartamento, una habitación de hotel o una vivienda ubicada en un lugar turístico. Free electronic tax filing Gastos de bolsillo. Free electronic tax filing   Puede deducir gastos de bolsillo, tales como para comida y bebidas, servicios de banquetería, gas y cebo de pesca ofrecidos por usted durante un evento en un establecimiento de entretenimiento. Free electronic tax filing Éstos no son gastos por el uso de un establecimiento de entretenimiento. Free electronic tax filing No obstante, dichos gastos sí están sujetos a los requisitos de relación directa y asociación. Free electronic tax filing Además, están sujetos al Límite del 50% explicado anteriormente. Free electronic tax filing Información adicional. Free electronic tax filing   Para más información acerca de los gastos de entretenimiento, incluyendo explicaciones sobre los requisitos de relación directa y asociación, vea el capítulo 2 de la Publicación 463, en inglés. Free electronic tax filing Gastos por Regalos Si da regalos en el curso de su ocupación o negocio, puede deducir todo o parte del costo. Free electronic tax filing Esta sección explica los límites y reglas para deducir el costo de regalos. Free electronic tax filing Límite de los $25. Free electronic tax filing   Usted no puede deducir más de $25 por concepto de regalos que, por motivos comerciales, usted da directa o indirectamente a cualquier persona en particular durante el año tributario. Free electronic tax filing Un regalo dado a una empresa con la intención de que eventualmente sirva para el uso personal o el beneficio de una persona en particular, o de un grupo particular limitado, se considerará un regalo indirecto hecho a esa persona en particular o a las personas de aquella clase que reciban el regalo. Free electronic tax filing   Si le da un regalo a un miembro de la familia de un cliente, se considera normalmente que el regalo es un regalo indirecto hecho al cliente. Free electronic tax filing Esta regla no corresponde si tiene una relación de negocios independiente y de buena fe con dicho miembro de la familia, y el regalo no está destinado al uso o beneficio final del cliente. Free electronic tax filing   Si tanto usted como su cónyuge dan regalos, a los dos se les trata como un solo contribuyente. Free electronic tax filing No importa si tienen negocios distintos, empleos distintos, o si cada uno tiene una relación independiente con el destinatario. Free electronic tax filing Si una sociedad colectiva hace regalos, a la sociedad colectiva y los socios se les trata como un solo contribuyente. Free electronic tax filing Costos imprevistos. Free electronic tax filing   Costos imprevistos, como el grabado de joyas, o el embalaje, seguro y envío, no se suelen incluir al determinar el costo de un regalo para propósitos del límite de los $25. Free electronic tax filing   Un costo se considera imprevisto sólo si no añade valor sustancial al regalo. Free electronic tax filing Por ejemplo, el costo usual de envolver un regalo es un costo imprevisto. Free electronic tax filing Sin embargo, la compra de una canasta decorativa para embalar frutas no es un costo imprevisto si el valor de la canasta es considerable en comparación con el valor de la fruta. Free electronic tax filing Excepciones. Free electronic tax filing   Los siguientes artículos no se consideran regalos para propósitos del límite de los $25. Free electronic tax filing Un artículo que cueste $4 o menos y: tenga su nombre, en forma permanente y claramente visible, en el regalo y sea uno de varios artículos idénticos que usted regala ampliamente. Free electronic tax filing Ejemplos de éstos incluyen lapiceros o bolígrafos, juegos de escritorio, bolsas de plástico y estuches. Free electronic tax filing Letreros, estantes de presentación u otros materiales de promoción que se van a usar en el lugar de negocios del destinatario. Free electronic tax filing Regalo o entretenimiento. Free electronic tax filing   Todo artículo que se pueda considerar regalo o entretenimiento normalmente se considerará entretenimiento. Free electronic tax filing Sin embargo, si le regala a un cliente alimentos o bebidas envasados con la intención de que él los consuma en una fecha posterior, trátelos como regalo. Free electronic tax filing    Si le regala a un cliente boletos para una función de teatro o evento deportivo y no acompaña al cliente a la función o evento, puede tratar los boletos como gasto por regalo o como gasto de entretenimiento, según le convenga más a usted. Free electronic tax filing    Si acompaña al cliente al evento, tendrá que tratar el costo de los boletos como gasto de entretenimiento. Free electronic tax filing Usted no puede escoger, en este caso, tratar los boletos como un gasto de regalo. Free electronic tax filing Gastos de Transporte Esta sección explica gastos que puede deducir por concepto de transporte de negocios cuando no viaje lejos de su domicilio, definidos anteriormente, bajo Gastos de Viaje . Free electronic tax filing Estos gastos incluyen el costo de transporte por avión, ferrocarril, autobús, taxi, etc. Free electronic tax filing , y el costo de manejar y mantener en buen estado su automóvil. Free electronic tax filing Los gastos de transporte incluyen todos los costos ordinarios y necesarios de lo siguiente: Trasladarse de un lugar de trabajo a otro en el curso de su negocio o profesión cuando viaje dentro del área de su domicilio tributario. Free electronic tax filing (Domicilio tributario se define anteriormente bajo Gastos de Viaje . Free electronic tax filing ) Visitar a clientes. Free electronic tax filing Ir a una reunión de negocios lejos de su lugar de trabajo habitual. Free electronic tax filing Trasladarse de su domicilio a un lugar de trabajo temporal cuando tenga uno o más lugares de trabajo habituales. Free electronic tax filing Estos lugares de trabajo temporales pueden estar ubicados dentro del área de su domicilio tributario o fuera de dicha área. Free electronic tax filing Los gastos de transporte no incluyen gastos en los que incurre al pasar una noche de viaje lejos de su domicilio. Free electronic tax filing Esos gastos son gastos de viaje, los cuales se explican anteriormente. Free electronic tax filing Sin embargo, si usa su automóvil mientras pasa la noche lejos de su domicilio, use las reglas de esta sección para calcular la deducción por gastos de automóvil. Free electronic tax filing Vea Gastos de Automóvil , más adelante. Free electronic tax filing Ilustración de gastos de transporte. Free electronic tax filing    La Figura 26-B ilustra las reglas sobre cuándo puede deducir gastos de transporte cuando tiene un trabajo principal o habitual lejos de su domicilio. Free electronic tax filing Tal vez quiera consultar dicha ilustración al momento de decidir si puede deducir sus gastos de transporte. Free electronic tax filing Generalmente, los gastos de transporte en los que usted incurre diariamente mientras vi