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Free tax calculator 2011 4. Free tax calculator 2011   Other Section 501(c) Organizations Table of Contents Introduction 501(c)(4) - Civic Leagues and Social Welfare OrganizationsSpecific Organizations 501(c)(5) - Labor, Agricultural and Horticultural OrganizationsLabor Organizations Agricultural and Horticultural Organizations 501(c)(6) - Business Leagues, etc. Free tax calculator 2011 Line of business. Free tax calculator 2011 Examples. Free tax calculator 2011 Improvement of business conditions. Free tax calculator 2011 Exception for local legislation. Free tax calculator 2011 De minimis exception. Free tax calculator 2011 Grass roots lobbying. Free tax calculator 2011 501(c)(7) - Social and Recreation ClubsLimited membership. Free tax calculator 2011 Support. Free tax calculator 2011 Facilities open to public. Free tax calculator 2011 Gross receipts from nonmembership sources. Free tax calculator 2011 Gross receipts. Free tax calculator 2011 Nontraditional activities. Free tax calculator 2011 501(c)(8) and 501(c)(10) - Fraternal Beneficiary Societies and Domestic Fraternal SocietiesFraternal Beneficiary Societies (501(c)(8)) Domestic Fraternal Societies (501(c)(10)) 501(c)(4), 501(c)(9), and 501(c)(17) - Employees' AssociationsLocal Employees' Associations (501(c)(4)) Voluntary Employees' Beneficiary Associations (501(c)(9)) Supplemental Unemployment Benefit Trusts (501(c)(17)) 501(c)(12) - Local Benevolent Life Insurance Associations, Mutual Irrigation and Telephone Companies, and Like OrganizationsMembership. Free tax calculator 2011 Losses and expenses. Free tax calculator 2011 Distributions of proceeds. Free tax calculator 2011 The 85% Requirement Local Life Insurance Associations Mutual or Cooperative Associations 501(c)(13) - Cemetery CompaniesBuying cemetery property. Free tax calculator 2011 Perpetual care organization. Free tax calculator 2011 Care of individual plots. Free tax calculator 2011 501(c)(14) - Credit Unions and Other Mutual Financial OrganizationsState-Chartered Credit Unions Other Mutual Financial Organizations 501(c)(19) - Veterans' Organizations 501(c)(20) - Group Legal Services Plan Organizations 501(c)(21) - Black Lung Benefit TrustsExcise taxes. Free tax calculator 2011 501(c)(2) - Title-Holding Corporations for Single Parent CorporationsExpenses. Free tax calculator 2011 Waiver of payment of income. Free tax calculator 2011 501(c)(25) - Title-Holding Corporations or Trusts for Multiple Parent CorporationsUnrelated Business Income 501(c)(26) - State-Sponsored High-Risk Health Coverage Organizations 501(c)(27) - Qualified State-Sponsored Workers' Compensation Organizations 501(c)(29) - CO-OP Health Insurance Issuers New Guidance for IRC 501(c)(29) Qualified Nonprofit Health Insurance Issuers General Requirements for Exemption under 501(c)(29) and Annual Filing Requirement Additional Guidance for Prospective 501(c)(29) Organizations Introduction This chapter contains specific information for certain organizations described in section 501(c), other than those organizations that are described in section 501(c)(3). Free tax calculator 2011 Section 501(c)(3) organizations are covered in chapter 3 of this publication. Free tax calculator 2011 The Table of Contents at the beginning of this publication, as well as the Organization Reference Chart, may help you locate at a glance the type of organization discussed in this chapter. Free tax calculator 2011 501(c)(4) - Civic Leagues and Social Welfare Organizations If your organization is not organized for profit and will be operated primarily to promote social welfare to benefit the community, you should file Form 1024 to apply for recognition of exemption from federal income tax under section 501(c)(4). Free tax calculator 2011 The discussion that follows describes the information you must provide when applying. Free tax calculator 2011 For application procedures, see chapter 1. Free tax calculator 2011 To qualify for exemption under section 501(c)(4), the organization's net earnings must be devoted primarily to charitable, educational, or recreational purposes. Free tax calculator 2011 In addition, no part of the organization's net earnings can inure to the benefit of any private shareholder or individual. Free tax calculator 2011 If the organization provides an excess benefit to certain persons, an excise tax may be imposed. Free tax calculator 2011 See Excise tax on excess benefit transactions , under Excess Benefit Transactions in chapter 5 for more information about this tax. Free tax calculator 2011 Examples. Free tax calculator 2011   Types of organizations that are considered to be social welfare organizations are civic associations and volunteer fire companies. Free tax calculator 2011 Nonprofit operation. Free tax calculator 2011   You must submit evidence that your organization is organized and will be operated on a nonprofit basis. Free tax calculator 2011 However, such evidence, including the fact that your organization is organized under a state law relating to nonprofit corporations, will not in itself establish a social welfare purpose. Free tax calculator 2011 Social welfare. Free tax calculator 2011   To establish that your organization is organized primarily to promote social welfare, you should submit evidence with your application showing that your organization will operate primarily to further (in some way) the common good and general welfare of the people of the community (such as by bringing about civic betterment and social improvements). Free tax calculator 2011   An organization that restricts the use of its facilities to employees of selected corporations and their guests is primarily benefiting a private group rather than the community. Free tax calculator 2011 It therefore does not qualify as a section 501(c)(4) organization. Free tax calculator 2011 Similarly, an organization formed to represent member-tenants of an apartment complex does not qualify, since its activities benefit the member-tenants and not all tenants in the community. Free tax calculator 2011 However, an organization formed to promote the legal rights of all tenants in a particular community may qualify under section 501(c)(4) as a social welfare organization. Free tax calculator 2011 Political activity. Free tax calculator 2011   Promoting social welfare does not include direct or indirect participation or intervention in political campaigns on behalf of or in opposition to any candidate for public office. Free tax calculator 2011 However, if you submit proof that your organization is organized primarily to promote social welfare, it can obtain exemption even if it participates legally in some political activity on behalf of or in opposition to candidates for public office. Free tax calculator 2011 See the discussion in chapter 2 under Political Organization Income Tax Return . Free tax calculator 2011 Social or recreational activity. Free tax calculator 2011   If social activities will be the primary purpose of your organization, you should not file an application for exemption as a social welfare organization but should file for exemption as a social club described in section 501(c)(7). Free tax calculator 2011 Retirement benefit program. Free tax calculator 2011   An organization established by its members that has as its primary activity providing supplemental retirement benefits to its members or death benefits to their beneficiaries does not qualify as an exempt social welfare organization. Free tax calculator 2011 It may qualify under another paragraph of section 501(c) depending on all the facts. Free tax calculator 2011   However, a nonprofit association that is established, maintained, and funded by a local government to provide the only retirement benefits to a class of employees may qualify as a social welfare organization under section 501(c)(4). Free tax calculator 2011 Tax treatment of donations. Free tax calculator 2011   Donations to volunteer fire companies are deductible on the donor's federal income tax return, but only if made for exclusively public purposes. Free tax calculator 2011 Contributions to civic leagues or other section 501(c)(4) organizations generally are not deductible as charitable contributions for federal income tax purposes. Free tax calculator 2011 They may be deductible as trade or business expenses, if ordinary and necessary in the conduct of the taxpayer's business. Free tax calculator 2011 However, see Deduction not allowed for dues used for political or legislative activities , under 501(c)(6) - Business Leagues, etc. Free tax calculator 2011 for more information. Free tax calculator 2011 For more information on social welfare organizations, see Life Cycle of a Social Welfare Organization at IRS. Free tax calculator 2011 gov. Free tax calculator 2011 Specific Organizations The following information should be contained in the application form and accompanying statements of certain types of civic leagues or social welfare organizations. Free tax calculator 2011 Volunteer fire companies. Free tax calculator 2011   If your organization wishes to obtain exemption as a volunteer fire company or similar organization, you should submit evidence that its members are actively engaged in fire fighting and similar disaster assistance, whether it actually owns the fire fighting equipment, and whether it provides any assistance for its members, such as death and medical benefits in case of injury to them. Free tax calculator 2011   If your organization does not have an independent social purpose, such as providing recreational facilities for members, it may be exempt under section 501(c)(3). Free tax calculator 2011 In this event, your organization should file Form 1023. Free tax calculator 2011 Homeowners' associations. Free tax calculator 2011   A membership organization formed by a real estate developer to own and maintain common green areas, streets, and sidewalks and to enforce covenants to preserve the appearance of the development should show that it is operated for the benefit of all the residents of the community. Free tax calculator 2011 The term community generally refers to a geographical unit recognizable as a governmental subdivision, unit, or district thereof. Free tax calculator 2011 Whether a particular association meets the requirement of benefiting a community depends on the facts and circumstances of each case. Free tax calculator 2011 Even if an area represented by an association is not a community, the association can still qualify for exemption if its activities benefit a community. Free tax calculator 2011   The association should submit evidence that areas such as roadways and park land that it owns and maintains are open to the general public and not just its own members. Free tax calculator 2011 It also must show that it does not engage in exterior maintenance of private homes. Free tax calculator 2011   A homeowners' association that is not exempt under section 501(c)(4) and that is a condominium management association, a residential real estate management association, or a timeshare association generally can elect under the provisions of section 528 to receive certain tax benefits that, in effect, permit it to exclude its exempt function income from its gross income. Free tax calculator 2011 Other organizations. Free tax calculator 2011   Other nonprofit organizations that qualify as social welfare organizations include: An organization operating an airport that is on land owned by a local government, which supervises the airport's operation, and that serves the general public in an area with no other airport, A community association that works to improve public services, housing, and residential parking; publishes a free community newspaper; sponsors a community sports league, holiday programs, and meetings; and contracts with a private security service to patrol the community, A community association devoted to preserving the community's traditions, architecture, and appearance by representing it before the local legislature and administrative agencies in zoning, traffic, and parking matters, An organization that tries to encourage industrial development and relieve unemployment in an area by making loans to businesses so they will relocate to the area, and An organization that holds an annual festival of regional customs and traditions. Free tax calculator 2011 501(c)(5) - Labor, Agricultural and Horticultural Organizations If you are a member of an organization that wants to obtain recognition of exemption from federal income tax as a labor, agricultural, or horticultural organization, you should submit an application on Form 1024. Free tax calculator 2011 You must indicate in your application for exemption and accompanying statements that no part of the organization's net earnings will inure to the benefit of any member. Free tax calculator 2011 In addition, you should follow the procedure for obtaining recognition of exempt status described in chapter 1. Free tax calculator 2011 Submit any additional information that may be required, as described in this section. Free tax calculator 2011 Tax treatment of donations. Free tax calculator 2011   Contributions to labor, agricultural, and horticultural organizations are not deductible as charitable contributions on the donor's federal income tax return. Free tax calculator 2011 However, such payments may be deductible as business expenses if they are ordinary and necessary in the conduct of the taxpayer's trade or business. Free tax calculator 2011 For more information about certain limits affecting the deductibility of these business expenses, see Deduction not allowed for dues used for political or legislative activities , under 501(c)(6) - Business Leagues, etc. Free tax calculator 2011 Labor Organizations A labor organization is an association of workers who have combined to protect and promote the interests of the members by bargaining collectively with their employers to secure better working conditions. Free tax calculator 2011 To show that your organization has the purpose of a labor organization, you should include in the articles of organization or accompanying statements (submitted with your exemption application) information establishing that the organization is organized to better the conditions of workers, improve the grade of their products, and develop a higher degree of efficiency in their respective occupations. Free tax calculator 2011 In addition, no net earnings of the organization can inure to the benefit of any member. Free tax calculator 2011 Composition of membership. Free tax calculator 2011   While a labor organization generally is composed of employees or representatives of the employees (in the form of collective bargaining agents) and similar employee groups, evidence that an organization's membership consists mainly of workers does not in itself indicate an exempt purpose. Free tax calculator 2011 You must show in your application that your organization has the purposes described in the preceding paragraph. Free tax calculator 2011 These purposes can be accomplished by a single labor organization acting alone or by several organizations acting together through a separate organization. Free tax calculator 2011 Benefits to members. Free tax calculator 2011   The payment by a labor organization of death, sick, accident, and similar benefits to its individual members with funds contributed by its members, if made under a plan to better the conditions of the members, does not preclude exemption as a labor organization. Free tax calculator 2011 However, an organization does not qualify for exemption as a labor organization if it has no authority to represent members in job-related matters, even if it provides weekly income to its members in the event of a lawful strike by the members' union, in return for an annual payment by the member. Free tax calculator 2011   For more information on labor organizations, see Life Cycle of a Labor Organization at IRS. Free tax calculator 2011 gov. Free tax calculator 2011 Agricultural and Horticultural Organizations Agricultural and horticultural organizations are connected with raising livestock, forestry, cultivating land, raising and harvesting crops or aquatic resources, cultivating useful or ornamental plants, and similar pursuits. Free tax calculator 2011 For the purpose of these provisions, aquatic resources include only animal or vegetable life, but not mineral resources. Free tax calculator 2011 The term harvesting, in this case, includes fishing and related pursuits. Free tax calculator 2011 Agricultural organizations can be quasi-public in character and are often designed to encourage the development of better agricultural and horticultural products through a system of awards, using income from entry fees, gate receipts, and donations to meet the necessary expenses of upkeep and operation. Free tax calculator 2011 When the activities are directed toward the improvement of marketing or other business conditions in one or more lines of business, rather than the improvement of production techniques or the betterment of the conditions of persons engaged in agriculture, the organization must qualify for exemption as a business league, board of trade, or other organization, as discussed next in the section on 501(c)(6) organizations. Free tax calculator 2011 The primary purpose of exempt agricultural and horticultural organizations must be to better the conditions of those engaged in agriculture or horticulture, develop more efficiency in agriculture or horticulture, or improve the products. Free tax calculator 2011 The following list contains some examples of activities that show an agricultural or horticultural purpose. Free tax calculator 2011 Promoting various cooperative agricultural, horticultural, and civic activities among rural residents by a state, farm, or home bureau. Free tax calculator 2011 Exhibiting livestock, farm products, and other characteristic features of agriculture and horticulture. Free tax calculator 2011 Testing soil for members and nonmembers of the farm bureau on a cost basis, the results of the tests and other recommendations being furnished to the community members to educate them in soil treatment. Free tax calculator 2011 Guarding the purity of a specific breed of livestock. Free tax calculator 2011 Encouraging improvements in the production of fish on privately owned fish farms. Free tax calculator 2011 Negotiating with processors for the price to be paid to members for their crops. Free tax calculator 2011 For more information on agricultural or horticultural organizations, see Life Cycle of an Agricultural or Horticultural Organization at IRS. Free tax calculator 2011 gov. Free tax calculator 2011 501(c)(6) - Business Leagues, etc. Free tax calculator 2011 If your association wants to apply for recognition of exemption from federal income tax as a nonprofit business league, chamber of commerce, real estate board, or board of trade, it should file Form 1024. Free tax calculator 2011 For a discussion of the procedure to follow, see chapter 1. Free tax calculator 2011 Your organization must indicate in its application form and attached statements that no part of its net earnings will inure to the benefit of any private shareholder or individual and that it is not organized for profit or organized to engage in an activity ordinarily carried on for profit (even if the business is operated on a cooperative basis or produces only sufficient income to be self-sustaining). Free tax calculator 2011 In addition, your organization must be primarily engaged in activities or functions that are the basis for its exemption. Free tax calculator 2011 It must be primarily supported by membership dues and other income from activities substantially related to its exempt purpose. Free tax calculator 2011 A business league, in general, is an association of persons having some common business interest, the purpose of which is to promote that common interest and not to engage in a regular business of a kind ordinarily carried on for profit. Free tax calculator 2011 Trade associations and professional associations are considered business leagues. Free tax calculator 2011 Chamber of commerce. Free tax calculator 2011   A chamber of commerce usually is composed of the merchants and traders of a city. Free tax calculator 2011 Board of trade. Free tax calculator 2011   A board of trade often consists of persons engaged in similar lines of business. Free tax calculator 2011 For example, a nonprofit organization formed to regulate the sale of a specified agricultural commodity to assure equal treatment of producers, warehouse workers, and buyers is a board of trade. Free tax calculator 2011   Chambers of commerce and boards of trade usually promote the common economic interests of all the commercial enterprises in a given trade community. Free tax calculator 2011 Real estate board. Free tax calculator 2011   A real estate board consists of members interested in improving the business conditions in the real estate field. Free tax calculator 2011 It is not organized for profit and no part of the net earnings inures to the benefit of any private shareholder or individual. Free tax calculator 2011 Professional football leagues. Free tax calculator 2011   The Internal Revenue Code specifically defines professional football leagues as exempt organizations under section 501(c)(6). Free tax calculator 2011 They are exempt whether or not they administer a pension fund for football players. Free tax calculator 2011 General purpose. Free tax calculator 2011   You must indicate in the material submitted with your application that your organization will be devoted to the improvement of business conditions of one or more lines of business as distinguished from the performance of particular services for individual persons. Free tax calculator 2011 It must be shown that the conditions of a particular trade or the interests of the community will be advanced. Free tax calculator 2011 Merely indicating the name of the organization or the object of the local statute under which it is created is not enough to demonstrate the required general purpose. Free tax calculator 2011 Line of business. Free tax calculator 2011   This term generally refers either to an entire industry or to all components of an industry within a geographic area. Free tax calculator 2011 It does not include a group composed of businesses that market a particular brand within an industry. Free tax calculator 2011 Common business interest. Free tax calculator 2011   A common business interest of all members of the organization must be established by the application documents. Free tax calculator 2011 Examples. Free tax calculator 2011   Activities that would tend to illustrate a common business interest are: Promotion of higher business standards and better business methods and encouragement of uniformity and cooperation by a retail merchants association, Education of the public in the use of credit, Establishment of uniform casualty rates and compilation of statistical information by an insurance rating bureau operated by casualty insurance companies, Establishment and maintenance of the integrity of a local commercial market, Operation of a trade publication primarily intended to benefit an entire industry, and Encouragement of the use of goods and services of an entire industry (such as a lawyer referral service whose main purpose is to introduce individuals to the use of the legal profession in the hope that they will enter into lawyer-client relationships on a paying basis as a result). Free tax calculator 2011 Improvement of business conditions. Free tax calculator 2011   Generally, this must be shown to be the purpose of the organization. Free tax calculator 2011 This is not established by evidence of particular services that provide a convenience or economy to individual members in their businesses, such as advertising that carries the name of members, interest-free loans, assigning exclusive franchise areas, operation of a real estate multiple listing system, or operation of a credit reporting agency. Free tax calculator 2011 Stock or commodity exchange. Free tax calculator 2011   A stock or commodity exchange is not a business league, chamber of commerce, real estate board, or board of trade and is not exempt under section 501(c)(6). Free tax calculator 2011 Legislative activity. Free tax calculator 2011   An organization that is exempt under section 501(c)(6) can work for the enactment of laws to advance the common business interests of the organization's members. Free tax calculator 2011 Deduction not allowed for dues used for political or legislative activities. Free tax calculator 2011   A taxpayer cannot deduct the part of dues or other payments to a business league, trade association, labor union, or similar organization that is reported to the taxpayer by the organization as having been used for any of the following activities. Free tax calculator 2011 Influencing legislation. Free tax calculator 2011 Participating or intervening in a political campaign for, or against, any candidate for public office. Free tax calculator 2011 Trying to influence the general public, or part of the general public, with respect to elections, legislative matters, or referendums (also known as grass roots lobbying). Free tax calculator 2011 Communicating directly with certain executive branch officials to try to influence their official actions or positions. Free tax calculator 2011 See Dues Used for Lobbying or Political Activities under Required Disclosures in chapter 2 for more information. Free tax calculator 2011 Exception for local legislation. Free tax calculator 2011   Members can deduct dues (or assessments) to an organization that are for expenses of: Appearing before, submitting statements to, or sending communications to members of a local council or similar governing body with respect to legislation or proposed legislation of direct interest to the member, or Communicating information between the member and the organization with respect to local legislation or proposed legislation of direct interest to the organization or the member. Free tax calculator 2011 Legislation or proposed legislation is of direct interest to a taxpayer if it will, or can reasonably be expected to, affect the taxpayer's trade or business. Free tax calculator 2011 De minimis exception. Free tax calculator 2011   In-house expenditures of $2,000 or less for the year for activities (1) – (4) listed earlier will not prevent a deduction for dues if the dues meet all other tests to be deductible as a business expense. Free tax calculator 2011 Grass roots lobbying. Free tax calculator 2011   A tax-exempt trade association, labor union, or similar organization is considered to be engaging in grass roots lobbying if it contacts prospective members or calls upon its own members to contact their employees and customers for the purpose of urging such persons to communicate with their elected state or Congressional representatives to support the promotion, defeat, or repeal of legislation that is of direct interest to the organization. Free tax calculator 2011 Any dues or assessments directly related to such activities are not deductible by the taxpayer, since the individuals being contacted, who are not members of the organization, are a segment of the general public. Free tax calculator 2011 Tax treatment of donations. Free tax calculator 2011   Contributions to organizations described in this section are not deductible as charitable contributions on the donor's federal income tax return. Free tax calculator 2011 They may be deductible as trade or business expenses if ordinary and necessary in the conduct of the taxpayer's business. Free tax calculator 2011   For more information on business leagues, see Life Cycle of a Business League (Trade Association) on IRS. Free tax calculator 2011 gov. Free tax calculator 2011 501(c)(7) - Social and Recreation Clubs If your club is organized for pleasure, recreation, and other similar nonprofitable purposes and substantially all of its activities are for these purposes, it should file Form 1024 to apply for recognition of exemption from federal income tax. Free tax calculator 2011 In applying for recognition of exemption, you should submit the information described in this section. Free tax calculator 2011 Also see chapter 1 for the procedures to follow. Free tax calculator 2011 Typical organizations that should file for recognition of exemption as social clubs include: College alumni associations that are not described in chapter 3 under Alumni association , College fraternities or sororities operating chapter houses for students, Country clubs, Amateur hunting, fishing, tennis, swimming, and other sport clubs, Dinner clubs that provide a meeting place, library, and dining room for members, Hobby clubs, Garden clubs, and Variety clubs. Free tax calculator 2011 Discrimination prohibited. Free tax calculator 2011   Your organization will not be recognized as tax exempt if its charter, bylaws, or other governing instrument, or any written policy statement provides for discrimination against any person on the basis of race, color, or religion. Free tax calculator 2011   However, a club that in good faith limits its membership to the members of a particular religion to further the teachings or principles of that religion and not to exclude individuals of a particular race or color will not be considered as discriminating on the basis of religion. Free tax calculator 2011 Also, the restriction on religious discrimination does not apply to a club that is an auxiliary of a fraternal beneficiary society (discussed later) if that society is described in section 501(c)(8) and exempt from tax under section 501(a) and limits its membership to the members of a particular religion. Free tax calculator 2011 Private benefit prohibited. Free tax calculator 2011   No part of the organization's net earnings can inure to the benefit of any person having a personal and private interest in the activities of the organization. Free tax calculator 2011 For purposes of this requirement, it is not necessary that net earnings be actually distributed. Free tax calculator 2011 Even undistributed earnings can benefit members. Free tax calculator 2011 Examples of this include a decrease in membership dues or an increase in the services the club provides to its members without a corresponding increase in dues or other fees paid for club support. Free tax calculator 2011 However, fixed-fee payments to members who bring new members into the club are not an inurement of the club's net earnings, if the payments are reasonable compensation for performance of a necessary administrative service. Free tax calculator 2011 Purposes. Free tax calculator 2011   To show that your organization possesses the characteristics of a club within the meaning of the exemption law, you should submit evidence with your application that personal contact, commingling, and fellowship exist among members. Free tax calculator 2011 You must show that members are bound together by a common objective of pleasure, recreation, and other nonprofitable purposes. Free tax calculator 2011   Fellowship need not be present between each member and every other member of a club if it is a material part in the life of the organization. Free tax calculator 2011 A statewide or nationwide organization that is made up of individual members, but is divided into local groups, satisfies this requirement if fellowship is a material part of the life of each local group. Free tax calculator 2011   The term other nonprofitable purposes means other purposes similar to pleasure and recreation. Free tax calculator 2011 For example, a club that, in addition to its social activities, has a plan for the payment of sick and death benefits is not operating exclusively for pleasure, recreation, and other nonprofitable purposes. Free tax calculator 2011 Limited membership. Free tax calculator 2011   The membership in a social club must be limited. Free tax calculator 2011 To show that your organization has a purpose that would characterize it as a club, you should submit evidence with your application that there are limits on admission to membership consistent with the character of the club. Free tax calculator 2011   A social club that issues corporate membership is dealing with the general public in the form of the corporation's employees. Free tax calculator 2011 Corporate members of a club are not the kind of members contemplated by the law. Free tax calculator 2011 Gross receipts from these members would be a factor in determining whether the club qualifies as a social club. Free tax calculator 2011 See Gross receipts from nonmembership sources , later. Free tax calculator 2011 Bona fide individual memberships paid for by a corporation would not have an effect on the gross receipts source. Free tax calculator 2011   The fact that a social club may have an associate (nonvoting) class of membership will not be, in and of itself, a cause for nonrecognition of exemption. Free tax calculator 2011 However, if one membership class pays substantially lower dues and fees than another membership class, although both classes enjoy the same rights and privileges in using the club facilities, there may be an inurement of income to the benefited class, resulting in a denial of the club's exemption. Free tax calculator 2011 Support. Free tax calculator 2011   In general, your club should be supported solely by membership fees, dues, and assessments. Free tax calculator 2011 However, if otherwise entitled to exemption, your club will not be disqualified because it raises revenue from members through the use of club facilities or in connection with club activities. Free tax calculator 2011 Business activities. Free tax calculator 2011   If your club will engage in business, such as selling real estate, timber, or other products or services, it generally will be denied exemption. Free tax calculator 2011 However, evidence submitted with your application form that your organization will provide meals, refreshments, or services related to its exempt purposes only to its own members or their dependents or guests will not cause denial of exemption. Free tax calculator 2011 Facilities open to public. Free tax calculator 2011   Evidence that your club's facilities will be open to the general public (persons other than members or their dependents or guests) may cause denial of exemption. Free tax calculator 2011 This does not mean, however, that any dealing with outsiders will automatically deprive a club of exemption. Free tax calculator 2011 Gross receipts from nonmembership sources. Free tax calculator 2011   A section 501(c)(7) organization can receive up to 35% of its gross receipts, including investment income, from sources outside of its membership without losing its tax-exempt status. Free tax calculator 2011 Income from nontraditional business activity with members is not exempt function income, and thus is included as income from sources outside of the membership. Free tax calculator 2011 Of the 35% gross receipts listed above, up to 15% of the gross receipts can be derived from the use of the club's facilities or services by the general public. Free tax calculator 2011 If an organization has outside income that is more than these limits, all the facts and circumstances will be taken into account in determining whether the organization qualifies for exempt status. Free tax calculator 2011 Gross receipts. Free tax calculator 2011   Gross receipts, for this purpose, are receipts from the normal and usual (traditionally conducted) activities of the club. Free tax calculator 2011 These receipts include charges, admissions, membership fees, dues, assessments, investment income, and normal recurring capital gains on investments. Free tax calculator 2011 Receipts do not include initiation fees and capital contributions. Free tax calculator 2011 Unusual amounts of income, such as from the sale of a clubhouse or similar facility, are not included in gross receipts or in figuring the percentage limits. Free tax calculator 2011 Nontraditional activities. Free tax calculator 2011   Activities conducted by a social club need to further its exempt purposes. Free tax calculator 2011 Traditional business activities are those that further a social club's exempt purposes. Free tax calculator 2011 Nontraditional business activities do not further the exempt purposes of a social club even if conducted solely on a membership basis. Free tax calculator 2011 Nontraditional business activities are prohibited (subject to an insubstantial, trivial, and nonrecurrent test) for businesses conducted with both members and nonmembers. Free tax calculator 2011 Examples of nontraditional business activities include sale of package liquor, take-out food, and long-term room rental. Free tax calculator 2011 Fraternity foundations. Free tax calculator 2011   If your organization is a foundation formed for the exclusive purpose of acquiring and leasing a chapter house to a local fraternity chapter or sorority chapter maintained at an educational institution and does not engage in any social or recreational activities, it may be a title holding corporation (discussed later under section 501(c)(2) organizations and under section 501(c)(25) organizations) rather than a social club. Free tax calculator 2011 Tax treatment of donations. Free tax calculator 2011   Donations to exempt social and recreation clubs are not deductible as charitable contributions on the donor's federal income tax return. Free tax calculator 2011 501(c)(8) and 501(c)(10) - Fraternal Beneficiary Societies and Domestic Fraternal Societies This section describes the information to be provided upon application for recognition of exemption by two types of fraternal societies: beneficiary and domestic. Free tax calculator 2011 The major distinction is that fraternal beneficiary societies provide for the payment of life, sick, accident, or other benefits to their members or their dependents, while domestic fraternal societies do not provide these benefits but rather devote their earnings to fraternal, religious, charitable, etc. Free tax calculator 2011 , purposes. Free tax calculator 2011 The procedures to follow in applying for recognition of exemption are described in chapter 1. Free tax calculator 2011 If your organization is controlled by a central organization, you should check with your controlling organization to determine whether your unit has been included in a group exemption letter or can be added. Free tax calculator 2011 If so, your organization need not apply for individual recognition of exemption. Free tax calculator 2011 For more information, see Group Exemption Letter in chapter 1 of this publication. Free tax calculator 2011 Tax treatment of donations. Free tax calculator 2011   Donations by an individual to a domestic fraternal beneficiary society or a domestic fraternal society operating under the lodge system are deductible as charitable contributions only if used exclusively for religious, charitable, scientific, literary, or educational purposes or for the prevention of cruelty to children or animals. Free tax calculator 2011 Fraternal Beneficiary Societies (501(c)(8)) A fraternal beneficiary society, order, or association must file an application for recognition of exemption from federal income tax on Form 1024. Free tax calculator 2011 The application and accompanying statements should establish that the organization: Is a fraternal organization, Operates under the lodge system or for the exclusive benefit of the members of a fraternal organization itself operating under the lodge system, and Provides for the payment of life, sick, accident, or other benefits to the members of the society, order, or association or their dependents. Free tax calculator 2011 Lodge system. Free tax calculator 2011   Operating under the lodge system means carrying on activities under a form of organization that comprises local branches, chartered by a parent organization and largely self-governing, called lodges, chapters, or the like. Free tax calculator 2011 Payment of benefits. Free tax calculator 2011   It is not essential that every member be covered by the society's program of sick, accident, or death benefits. Free tax calculator 2011 An organization can qualify for exemption if most of its members are eligible for benefits, and the benefits are paid from contributions or dues paid by those members. Free tax calculator 2011   The benefits must be limited to members and their dependents. Free tax calculator 2011 If members will have the ability to confer benefits to other than themselves and their dependents, exemption will not be recognized. Free tax calculator 2011 Whole-life insurance. Free tax calculator 2011   Whole-life insurance constitutes a life benefit under section 501(c)(8) even though the policy may contain investment features such as a cash surrender value or a policy loan. Free tax calculator 2011 Reinsurance pool. Free tax calculator 2011   Payments by a fraternal beneficiary society into a state-sponsored reinsurance pool that protects participating insurers against excessive losses on major medical health and accident insurance will not preclude exemption as a fraternal beneficiary society. Free tax calculator 2011 Domestic Fraternal Societies (501(c)(10)) A domestic fraternal society, order, or association must file an application for recognition of exemption from federal income tax on Form 1024. Free tax calculator 2011 The application and accompanying statements should establish that the organization: Is a domestic fraternal organization organized in the U. Free tax calculator 2011 S. Free tax calculator 2011 , Operates under the lodge system, Devotes its net earnings exclusively to religious, charitable, scientific, literary, educational, and fraternal purposes, and Does not provide for the payment of life, sick, accident, or other benefits to its members. Free tax calculator 2011 The organization can arrange with insurance companies to provide optional insurance to its members without jeopardizing its exempt status. Free tax calculator 2011 501(c)(4), 501(c)(9), and 501(c)(17) - Employees' Associations This section describes the information to be provided upon application for recognition of exemption by the following types of employees' associations: A voluntary employees' beneficiary association (including federal employees' associations) organized to pay life, sick, accident, and similar benefits to members or their dependents, or designated beneficiaries, if no part of the net earnings of the association inures to the benefit of any private shareholder or individual, and A supplemental unemployment benefit trust whose primary purpose is providing for payment of supplemental unemployment benefits. Free tax calculator 2011 Both the application form to file and the information to provide are discussed later under the section that describes your employee association. Free tax calculator 2011 Chapter 1 describes the procedures to follow in applying for exemption. Free tax calculator 2011 Tax treatment of donations. Free tax calculator 2011   Donations to these organizations are not deductible as charitable contributions on the donor's federal income tax return. Free tax calculator 2011 Local Employees' Associations (501(c)(4)) A local association of employees whose membership is limited to employees of a designated person or persons in a particular municipality, and whose income will be devoted exclusively to charitable, educational, or recreational purposes. Free tax calculator 2011 A local employees' association must apply for recognition of exemption by filing Form 1024. Free tax calculator 2011 The organization must submit evidence that: It is of a purely local character, Its membership is limited to employees of a designated person or persons in a particular locality, and Its net earnings will be devoted exclusively to charitable, educational, or recreational purposes. Free tax calculator 2011 A local association of employees that has established a system of paying retirement or death benefits, or both, to its members will not qualify for exemption since the payment of these benefits is not considered as being for charitable, educational, or recreational purposes. Free tax calculator 2011 Similarly, a local association of employees that is operated primarily as a cooperative buying service for its members in order to obtain discount prices on merchandise, services, and activities does not qualify for exemption. Free tax calculator 2011 Voluntary Employees' Beneficiary Associations (501(c)(9)) An application for recognition of exemption as a voluntary employees' beneficiary association must be filed on Form 1024. Free tax calculator 2011 The material submitted with the application must show that your organization: Is a voluntary association of employees, Will provide for payment of life, sick, accident, or other benefits to members or their dependents or designated beneficiaries and substantially all of its operations are for this purpose, and Will not allow any of its net earnings to inure to the benefit of any private individual or shareholder except in the form of scheduled benefit payments. Free tax calculator 2011 To be complete, an application must include a copy of the document (such as the trust instrument) by which the organization was created; a full description of the benefits available to participants and the terms and conditions of eligibility for benefits (usually contained in a plan document); and, if providing benefits pursuant to a collective bargaining agreement, a copy of that agreement. Free tax calculator 2011 Note. Free tax calculator 2011 Under section 4976, the reversion of funds from a section 501(c)(9) organization to the employer who created the beneficiary association may subject the employer to a 100% penalty excise tax on the amount of the reversion. Free tax calculator 2011 Notice requirement. Free tax calculator 2011   An organization will not be considered tax exempt under this section unless the organization gives notice to the IRS that it is applying for recognition of exempt status. Free tax calculator 2011 The organization gives notice by filing Form 1024. Free tax calculator 2011 If the notice is not given by 15 months after the end of the month in which the organization was created, the organization will not be exempt for any period before notice is given. Free tax calculator 2011 An extension of time for filing the notice can be granted under the same procedures as those described for section 501(c)(3) organizations in chapter 3 under Application for Recognition of Exemption . Free tax calculator 2011 Membership. Free tax calculator 2011   Membership of a section 501(c)(9) organization must consist of individuals who are employees and have an employment-related common bond. Free tax calculator 2011 This common bond can be a common employer (or affiliated employers), coverage under one or more collective bargaining agreements, membership in a labor union, or membership in one or more locals of a national or international labor union. Free tax calculator 2011   The membership of an association can include some individuals who are not employees, provided they have an employment-related bond with the employee-members. Free tax calculator 2011 For example, the owner of a business whose employees are members of the association can be a member. Free tax calculator 2011 An association will be considered composed of employees if 90% of its total membership on one day of each quarter of its tax year consists of employees. Free tax calculator 2011 Employees. Free tax calculator 2011   Employees include individuals who became entitled to membership because they are or were employees. Free tax calculator 2011 For example, an individual will qualify as an employee even though the individual is on a leave of absence or has been terminated due to retirement, disability, or layoff. Free tax calculator 2011   Generally, membership is voluntary if an affirmative act is required on the part of an employee to become a member. Free tax calculator 2011 Conversely, membership is involuntary if the designation as a member is due to employee status. Free tax calculator 2011 However, an association will be considered voluntary if employees are required to be members of the organization as a condition of their employment and they do not incur a detriment (such as a payroll deduction) as a result of their membership. Free tax calculator 2011 An employer has not imposed involuntary membership on the employee if membership is required as the result of a collective bargaining agreement or as an incident of membership in a labor organization. Free tax calculator 2011 Payment of benefits. Free tax calculator 2011   The information submitted with your application must show that your organization will pay life, sick, accident, supplemental unemployment, or other similar benefits. Free tax calculator 2011 The benefits can be provided directly by your association or indirectly by your association through the payments of premiums to an insurance company (or fees to a medical clinic). Free tax calculator 2011 Benefits can be in the form of medical, clinical, or hospital services, transportation furnished for medical care, or money payments. Free tax calculator 2011 Nondiscrimination requirements. Free tax calculator 2011   An organization that is part of a plan will not be exempt unless the plan meets certain nondiscrimination requirements. Free tax calculator 2011 However, if the organization is part of a plan that is a collective bargaining agreement that was the subject of good faith bargaining between employee organizations and employers, the plan need not meet these requirements for the organization to qualify as tax exempt. Free tax calculator 2011   A plan meets the nondiscrimination requirements only if both of the following statements are true. Free tax calculator 2011 Each class of benefits under the plan is provided under a classification of employees that is set forth in the plan and does not discriminate in favor of employees who are highly compensated individuals. Free tax calculator 2011 The benefits provided under each class of benefits do not discriminate in favor of highly compensated individuals. Free tax calculator 2011 A life insurance, disability, severance pay, or supplemental unemployment compensation benefit does not discriminate in favor of highly compensated individuals merely because the benefits available bear a uniform relationship to the total compensation, or the basic or regular rate of compensation, of employees covered by the plan. Free tax calculator 2011   For purposes of determining whether a plan meets the nondiscrimination requirements, the employer can elect to exclude all disability or severance payments payable to individuals who are in pay status as of January 1, 1985. Free tax calculator 2011 This will not apply to any increase in such payment by any plan amendment adopted after June 22, 1984. Free tax calculator 2011   If a plan provides a benefit for which there is a nondiscrimination provision provided under Chapter 1 of the Internal Revenue Code as a condition of that benefit being excluded from gross income, these nondiscrimination requirements do not apply. Free tax calculator 2011 The benefit will be considered nondiscriminatory only if it meets the nondiscrimination provision of the applicable Code section. Free tax calculator 2011 For example, benefits provided under a medical reimbursement plan would meet the nondiscrimination requirements for an association, if the benefits meet the nondiscrimination requirements of section 105(h)(3) and 105(h)(4). Free tax calculator 2011 Excluded employees. Free tax calculator 2011   Certain employees who are not covered by a plan can be excluded from consideration in applying these requirements. Free tax calculator 2011 These include employees: Who have not completed 3 years of service, Who have not attained age 21, Who are seasonal or less than half-time employees, Who are not in the plan and who are included in a unit of employees covered by a collective bargaining agreement if the class of benefits involved was the subject of good faith bargaining, or Who are nonresident aliens and who receive no earned income from the employer that has United States source income. Free tax calculator 2011 Highly compensated individual. Free tax calculator 2011   A highly compensated individual is one who: Owned 5 percent or more of the employer at any time during the current year or the preceding year, Received more than $115,000 in compensation from the employer for the preceding year (the amount is annualized for inflation. Free tax calculator 2011 Go to IRS. Free tax calculator 2011 gov, and search “Pension Plan Limitation” for the year), and Was among the top 20% of employees by compensation for the preceding year. Free tax calculator 2011 However, the employer can choose not to have (3) apply. Free tax calculator 2011 Aggregation rules. Free tax calculator 2011   The employer can choose to treat two or more plans as one plan for purposes of meeting the nondiscrimination requirements. Free tax calculator 2011 Employees of controlled groups of corporations, trades, or businesses under common control, or members of an affiliated service group, are treated as employees of a single employer. Free tax calculator 2011 Leased employees are treated as employees of the recipient. Free tax calculator 2011 One employee. Free tax calculator 2011   A trust created to provide benefits to one employee will not qualify as a voluntary employees' beneficiary association under section 501(c)(9). Free tax calculator 2011 Supplemental Unemployment Benefit Trusts (501(c)(17)) A trust or trusts forming part of a written plan (established and maintained by an employer, his or her employees, or both) providing solely for the payment of supplemental unemployment compensation benefits must file the application for recognition of exemption on Form 1024. Free tax calculator 2011 The trust must be a valid, existing trust under local law and must be evidenced by an executed document. Free tax calculator 2011 A conformed copy of the plan of which the trust is a part should be attached to the application. Free tax calculator 2011 To be complete, an application must include a copy of the document (such as the trust instrument) by which the organization was created; a full description of the benefits available to participants and the terms and conditions of eligibility for benefits (usually contained in a plan document); and, if providing benefits pursuant to a collective bargaining agreement, a copy of that agreement. Free tax calculator 2011 Note. Free tax calculator 2011 Under section 4976, the reversion of funds from a section 501(c)(17) organization to the employer who created the supplemental unemployment benefit trust may subject the employer to a 100% penalty excise tax on the amount of the reversion. Free tax calculator 2011 Notice requirement. Free tax calculator 2011   An organization will not be considered tax exempt under this section unless the organization gives notice to the IRS that it is applying for recognition of exempt status. Free tax calculator 2011 The organization gives notice by filing Form 1024. Free tax calculator 2011 If the notice is not given by 15 months after the end of the month in which the organization was created, the organization will not be exempt for any period before such notice is given. Free tax calculator 2011 An extension of time for filing the notice is granted under the same procedures as those described for section 501(c)(3) organizations in chapter 3 under Application for Recognition of Exemption . Free tax calculator 2011 Types of payments. Free tax calculator 2011   You must show that the supplemental unemployment compensation benefits will be benefits paid to an employee because of the employee's involuntary separation from employment (whether or not the separation is temporary) resulting directly from a reduction-in-force, discontinuance of a plant or operation, or other similar conditions. Free tax calculator 2011 In addition, sickness and accident benefits (but not vacation, retirement, or death benefits) may be included in the plan if these are subordinate to the unemployment compensation benefits. Free tax calculator 2011 Diversion of funds. Free tax calculator 2011   It must be impossible under the plan (at any time before the satisfaction of all liabilities with respect to employees under the plan) to use or to divert any of the corpus or income of the trust to any purpose other than the payment of supplemental unemployment compensation benefits (or sickness or accident benefits to the extent just explained). Free tax calculator 2011 Discrimination in benefits. Free tax calculator 2011   Neither the terms of the plan nor the actual payment of benefits can be discriminatory in favor of the company's officers, stockholders, supervisors, or highly paid employees. Free tax calculator 2011 However, a plan is not discriminatory merely because benefits bear a uniform relationship to compensation or the rate of compensation. Free tax calculator 2011 Prohibited transactions and exemption. Free tax calculator 2011   If your organization is a supplemental unemployment benefit trust and has received a denial of exemption because it engaged in a prohibited transaction, as defined by section 503(b), it can file a claim for exemption in any tax year following the tax year in which the notice of denial was issued. Free tax calculator 2011 It must file the claim on Form 1024. Free tax calculator 2011 The organization must include a written declaration that it will not knowingly again engage in a prohibited transaction. Free tax calculator 2011 An authorized principal officer of your organization must make this declaration under the penalties of perjury. Free tax calculator 2011   If your organization has satisfied all requirements as a supplemental unemployment benefit trust described in section 501(c)(17), it will be notified in writing that it has been recognized as exempt. Free tax calculator 2011 However, the organization will be exempt only for those tax years after the tax year in which the claim for exemption (Form 1024) is filed. Free tax calculator 2011 Tax year in this case means the established annual accounting period of the organization or, if the organization has not established an annual accounting period, the calendar year. Free tax calculator 2011 For more information about the requirements for reestablishing an exemption previously denied, contact the IRS. Free tax calculator 2011 501(c)(12) - Local Benevolent Life Insurance Associations, Mutual Irrigation and Telephone Companies, and Like Organizations Each of the following organizations apply for recognition of exemption from federal income tax by filing Form 1024. Free tax calculator 2011 Benevolent life insurance associations of a purely local character and like organizations. Free tax calculator 2011 Mutual ditch or irrigation companies and like organizations. Free tax calculator 2011 Mutual or cooperative telephone companies and like organizations. Free tax calculator 2011 A like organization is an organization that performs a service comparable to that performed by any one of the above organizations. Free tax calculator 2011 The information to be provided upon application by each of these organizations is described in this section. Free tax calculator 2011 For information as to the procedures to follow in applying for exemption, see chapter 1. Free tax calculator 2011 General requirements. Free tax calculator 2011   These organizations must use their income solely to cover losses and expenses, with any excess being returned to members or retained to cover future losses and expenses. Free tax calculator 2011 They must collect at least 85% of their income from members for the sole purpose of meeting losses and expenses. Free tax calculator 2011 Mutual character. Free tax calculator 2011   These organizations, other than benevolent life insurance associations, must be organized and operated on a mutual or cooperative basis. Free tax calculator 2011 They are associations of persons or organizations, or both, banded together to provide themselves a mutually desirable service approximately at cost and on a mutual basis. Free tax calculator 2011 To maintain the mutual characteristic of democratic ownership and control, they must be so organized and operated that their members have the right to choose the management, to receive services at cost, to receive a return of any excess of payments over losses and expenses, and to share in any assets upon dissolution. Free tax calculator 2011   The rights and interests of members in the annual savings of the organization must be determined in proportion to their business with the organization. Free tax calculator 2011 Upon dissolution, gains from the sale of appreciated assets must be distributed to all persons who were members during the period the assets were owned by the organization in proportion to the amount of business done during that period. Free tax calculator 2011 The bylaws must not provide for forfeiture of a member's rights and interest upon withdrawal or termination. Free tax calculator 2011 Membership. Free tax calculator 2011   Membership of a mutual organization consists of those who join the organization to obtain its services, and have a voice in its management. Free tax calculator 2011 In a stock company, the stockholders are members. Free tax calculator 2011 However, a mutual life insurance organization cannot have policyholders other than its members. Free tax calculator 2011 Losses and expenses. Free tax calculator 2011   In furnishing services substantially at cost, an organization must use its income solely for paying losses and expenses. Free tax calculator 2011 Any excess income not retained in reasonable reserves for future losses and expenses belongs to members in proportion to their patronage or business done with the organization. Free tax calculator 2011 If such patronage refunds are retained in reasonable amounts for purposes of expanding and improving facilities, retiring capital indebtedness, acquiring other assets, and unexpected expenses, the organization must maintain records sufficient to reflect the equity of each member in the assets acquired with the funds. Free tax calculator 2011 Distributions of proceeds. Free tax calculator 2011   The cooperative may distribute the unexpended balance of collections or assessments remaining on hand at the end of the year to members or patrons prorated on the basis of their patronage or business done with the cooperative. Free tax calculator 2011 Such distribution represents a refund in the costs of services rendered to the member. Free tax calculator 2011 The 85% Requirement All of the organizations listed above must submit evidence with their application that they receive 85% or more of their gross income from their members for the sole purpose of meeting losses and expenses. Free tax calculator 2011 Nevertheless, certain items of income are excluded from the computation of the 85% requirement if the organization is a mutual or cooperative telephone or electric company. Free tax calculator 2011 Mutual or cooperative telephone company. Free tax calculator 2011   A mutual or cooperative telephone company will exclude from the computation of the 85% requirement any income received or accrued from: A nonmember telephone company for the performance of communication services involving the completion of long distance calls to, from, or between members of the mutual or cooperative telephone company, Qualified pole rentals, The sale of display listings in a directory furnished to its members, or The prepayment of a loan created in 1987, 1988, or 1989, under section 306A, 306B, or 311 of the Rural Electrification Act of 1936. Free tax calculator 2011 Mutual or cooperative electric company. Free tax calculator 2011   A mutual or cooperative electric company will exclude from the computation of the 85% requirement any income received or accrued from: Qualified pole rentals, Any provision or sale of electric energy transmission services or ancillary service if the services are provided on a nondiscriminatory open access basis under an open access transmission tariff approved or accepted by the Federal Energy Regulatory Commission (FERC) or under an independent transmission provider agreement approved or accepted by FERC (other than income received or accrued directly or indirectly from a member), The provision or sale of electric energy distribution services or ancillary services if the services are provided on a nondiscriminatory open-access basis to distribute electric energy not owned by the mutual or electric cooperative company: To end-users who are served by distribution facilities not owned by the company or any of its members (other than income received or accrued directly or indirectly from a member), or Generated by a generation facility not owned or leased by the company or any of its members and which is directly connected to distribution facilities owned by the company or any of its members (other than income received or accrued directly or indirectly from a member), Any nuclear decommissioning transaction, or Any asset exchange or conversion transaction. Free tax calculator 2011   An electric cooperative's sale of excess fuel at cost in the year of purchase is not income for purposes of determining compliance with the 85% requirement. Free tax calculator 2011 Qualified pole rental. Free tax calculator 2011   The term qualified pole rental means any rental of a pole (or other structure used to support wires) if the pole (or other structure) is used: By the telephone or electric company to support one or more wires that are used by the company in providing telephone or electric services to its members, and Pursuant to the rental to support one or more wires (in addition to wires described in (1)) for use in connection with the transmission by wire of electricity or of telephone or other communications. Free tax calculator 2011   The term rental, for this purpose, includes any sale of the right to use the pole (or other structure). Free tax calculator 2011 The 85% requirement is applied on the basis of an annual accounting period. Free tax calculator 2011 Failure of an organization to meet the requirement in a particular year precludes exemption for that year, but has no effect upon exemption for years in which the 85% requirement is met. Free tax calculator 2011 Gain from the sale or conversion of the organization's property is not considered an amount received from members in determining whether the organization's income consists of amounts collected from members. Free tax calculator 2011 Because the 85% income test is based on gross income, capital losses cannot be used to reduce capital gains for purposes of this test. Free tax calculator 2011 Example. Free tax calculator 2011   The books of an organization reflect the following for the calendar year. Free tax calculator 2011 Collections from members $2,400 Short-term capital gains 600 Short-term capital losses 400 Other income None Gross income ($2,400 + $600 =$3000) 100% Collected from members ($2,400) 80%   Since amounts collected from members do not constitute at least 85% of gross income, the organization is not entitled to exemption from federal income tax for the year. Free tax calculator 2011   Voluntary contributions in the nature of gifts are not taken into account for purposes of the 85% computation. Free tax calculator 2011   Other tax-exempt income besides gifts is considered as income received from other than members in applying the 85% test. Free tax calculator 2011   If the 85% test is not met, your organization, if classifiable under this section, will not qualify for exemption as any other type of organization described in this publication. Free tax calculator 2011 Tax treatment of donations. Free tax calculator 2011   Donations to an organization described in this section are not deductible as charitable contributions on the donor's federal income tax return. Free tax calculator 2011 Local Life Insurance Associations A benevolent life insurance association or an organization seeking recognition of exemption on grounds of similarity to a benevolent life insurance association must submit evidence upon applying for recognition of exemption that it will be of a purely local character, that its excess funds will be refunded to members or retained in reasonable reserves to meet future losses and expenses, and that it meets the 85% income requirement. Free tax calculator 2011 If an organization issues policies for stipulated cash premiums, or if it requires advance deposits to cover the cost of the insurance and maintains investments from which more than 15% of its income is derived, it will not be entitled to exemption. Free tax calculator 2011 To establish that your organization is of a purely local character, it should show that its activities will be confined to a particular community, place, or district irrespective of political subdivisions. Free tax calculator 2011 If the activities of an organization are limited only by the borders of a state, it cannot be purely local in character. Free tax calculator 2011 A benevolent life insurance association that does not terminate membership when a member moves from the local area in which the association operates will qualify for exemption if it meets the other requirements. Free tax calculator 2011 A copy of each type of policy issued by your organization should be included with the application for recognition of exemption. Free tax calculator 2011 Organizations similar to local benevolent life insurance companies. Free tax calculator 2011   These organizations include those that in addition to paying death benefits also provide for the payment of sick, accident, or health benefits. Free tax calculator 2011 However, an organization that pays only sick, accident, or health benefits, but not life insurance benefits, is not an organization similar to a benevolent life insurance association and should not apply for recognition of exemption as described in this section. Free tax calculator 2011 Burial and funeral benefit insurance organization. Free tax calculator 2011   This type of organization can apply for recognition of exemption as an organization similar to a benevolent life insurance company if it establishes that the benefits are paid in cash and if it is not engaged directly in the manufacture of funeral supplies or the performance of funeral services. Free tax calculator 2011 An organization that provides its benefits in the form of supplies and service is not a life insurance company. Free tax calculator 2011 Such an organization can seek recognition of exemption from federal income tax, however, as a mutual insurance company other than life. Free tax calculator 2011 Mutual or Cooperative Associations Mutual ditch or irrigation companies, mutual or cooperative telephone companies, and like organizations need not establish that they are of a purely local character. Free tax calculator 2011 They can serve noncontiguous areas. Free tax calculator 2011 Like organization. Free tax calculator 2011   A like organization is a cooperative or mutual organization that performs a service similar to mutual ditch, irrigation, telephone, or electric companies. Free tax calculator 2011 Examples include the following: cooperatives that provide protection of river banks to prevent erosion, water and sewer services, cable television, satellite, television, cellular phone services, two-way radio service, or natural gas services. Free tax calculator 2011 501(c)(13) - Cemetery Companies If your organization wishes to obtain recognition of exemption from federal income tax as a cemetery company or a corporation chartered solely for the purpose of the disposal of human bodies by burial or cremation, it must file an application on Form 1024. Free tax calculator 2011 For the procedure to follow to file an application, see Application, Approval, and Appeal Procedures in chapter 1. Free tax calculator 2011 A nonprofit mutual cemetery company that seeks recognition of exemption should submit evidence with its application that it is owned and operated exclusively for the benefit of its lot owners who hold lots for bona fide burial purposes and not for purposes of resale. Free tax calculator 2011 A mutual cemetery company that also engages in charitable activities, such as the burial of paupers, will be regarded as operating within this standard. Free tax calculator 2011 The fact that a mutual cemetery company limits its membership to a particular class of individuals, such as members of a family, will not affect its status as mutual so long as all the other requirements of section 501(c)(13) are met. Free tax calculator 2011 If your organization is a nonprofit corporation chartered solely for the purpose of the disposal of human bodies by burial or cremation, you should show that it is not permitted by its charter to engage in any business not necessarily incident to that purpose. Free tax calculator 2011 Operating a mortuary is not permitted. Free tax calculator 2011 However, selling monuments, markers, vaults, and flowers solely for use in the cemetery is permitted if the profits from these sales are used to maintain the cemetery as a whole. Free tax calculator 2011 How income can be used. Free tax calculator 2011   You should show that your organization's earnings are or will be used only in one or more of the following ways. Free tax calculator 2011 To pay the ordinary and necessary expenses of operating, maintaining, and improving the cemetery or crematorium. Free tax calculator 2011 To buy cemetery property. Free tax calculator 2011 To create a fund that will provide a source of income for the perpetual care of the cemetery or a reasonable reserve for any ordinary or necessary purpose. Free tax calculator 2011 No part of the net earnings of your organization can inure to the benefit of any private shareholder or individual. Free tax calculator 2011 Ordinary and necessary expenses in connection with the operation, management, maintenance, and improvement of the cemetery are permitted, as are reasonable fees for the services of a manager. Free tax calculator 2011 Buying cemetery property. Free tax calculator 2011   Payments can be made to amortize debt incurred to buy land, but cannot be in the nature of profit distributions. Free tax calculator 2011 You must show the method used to finance the purchase of the cemetery property and that the purchase price of the land at the time of its sale to the cemetery was not unreasonable. Free tax calculator 2011   Except for holders of preferred stock (discussed later), no person can have any interest in the net earnings of a tax-exempt cemetery company or crematorium. Free tax calculator 2011 Therefore, if property is transferred to the organization in exchange for an interest in the organization's net earnings, the organization will not
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Office of Manufactured Housing Programs

The Manufactured Housing Program is a consumer protection program that regulates the construction of certain factory-built housing units called "manufactured homes,". HUD works with 37 states to respond to consumer complaints.

Contact the Agency or Department

Website:

E-mail:

Address: 451 7th St., SW, Room 9164
Washington, DC 20410-8000

Phone Number: 202-708-1112

Toll-free: 1-800-927-2891

TTY: 202-708-1455

The Free Tax Calculator 2011

Free tax calculator 2011 25. Free tax calculator 2011   Pérdidas por Hecho Fortuito y Robo no Relacionadas con los Negocios Table of Contents Qué Hay de Nuevo Introduction Useful Items - You may want to see: Hecho FortuitoMascota de la familia. Free tax calculator 2011 Deterioro progresivo. Free tax calculator 2011 Daños ocasionados por paneles de yeso (drywall) corrosivos. Free tax calculator 2011 Robo Pérdidas de Depósitos Comprobación de las Pérdidas Cómo Calcular una PérdidaDisminución del Valor Justo de Mercado Base Ajustada Seguro y Otros Reembolsos Un Solo Hecho Fortuito en Bienes Múltiples Límites de la DeducciónRegla de los $100 Regla del 10% Cuándo Declarar Ganancias y PérdidasPérdidas en Zonas de Desastre Cómo Declarar Ganancias y Pérdidas Qué Hay de Nuevo Nueva Sección C en el Formulario 4684 para esquemas de inversión de tipo Ponzi (Ponzi-type schemes). Free tax calculator 2011  La Sección C del Formulario 4684 (disponible en inglés) es nueva para el año 2013. Free tax calculator 2011 Usted debe completar la Sección C si está reclamando una deducción de pérdida por robo debido a un esquema de inversión de tipo Ponzi (Ponzi-type scheme) y estará usando el Procedimiento Tributario (Revenue Procedure) 2009-20, según modificado por el Procedimiento Tributario (Revenue Procedure) 2011-58. Free tax calculator 2011 La Sección C del Formulario 4864 reemplaza el Anexo A del Procedimiento Tributario (Revenue Procedure) 2009-20. Free tax calculator 2011 No necesita completar el Anexo A. Free tax calculator 2011 Para más información, vea Pérdidas provenientes de esquemas de inversión de tipo Ponzi (Ponzi-type schemes) en este capítulo. Free tax calculator 2011 Introduction Este capítulo explica el trato tributario de pérdidas personales (no relacionadas con los negocios o las inversiones) por hecho fortuito, pérdidas por robo y pérdidas en depósitos. Free tax calculator 2011 Este capítulo también presenta los siguientes temas: Cómo calcular el monto de su pérdida. Free tax calculator 2011 Cómo considerar seguros y otros reembolsos que reciba. Free tax calculator 2011 Límites de la deducción. Free tax calculator 2011 Cuándo y cómo declarar la ocurrencia de un hecho fortuito o robo. Free tax calculator 2011 Formularios que tiene que presentar. Free tax calculator 2011    Si es víctima de un hecho fortuito o robo, tiene que presentar el Formulario 4684, en inglés. Free tax calculator 2011 Asimismo, tiene que presentar por lo menos uno de los siguientes formularios, todos en inglés: Anexo A (Formulario 1040), Itemized Deductions (Deducciones detalladas). Free tax calculator 2011 Anexo D (Formulario 1040), Capital Gains and Losses (Ganancias y pérdidas de capital). Free tax calculator 2011 Expropiaciones forzosas. Free tax calculator 2011   Para obtener información sobre expropiaciones de propiedad, vea Involuntary Conversions (Conversiones involuntarias) en el capítulo 1 de la Publicación 544, Sales and other Disposition of Assets (Ventas y otras enajenaciones de bienes), en inglés. Free tax calculator 2011 Registro para el cálculo de pérdidas por hecho fortuito y robo. Free tax calculator 2011    La Publicación 584SP está a su disposición para ayudarle a hacer una lista de artículos de propiedad personal que hayan sido robados o hayan sufrido daños, y luego calcular su pérdida. Free tax calculator 2011 En dicha publicación se incluyen tablas para ayudarle a calcular el monto de las pérdidas de su casa, artículos del hogar y sus vehículos motorizados. Free tax calculator 2011 Pérdidas relacionadas con negocios o inversiones. Free tax calculator 2011   Para obtener información sobre pérdidas de propiedad de un negocio o de generación de ingresos debido a hechos fortuitos o robo, vea la Publicación 547(SP), Hechos Fortuitos, Desastres y Robos. Free tax calculator 2011 Useful Items - You may want to see: Publicación 544 Sales and Other Dispositions of Assets (Ventas y otras enajenaciones de activos), en inglés 547(SP) Hechos Fortuitos, Desastres y Robos 584SP Registro de Pérdidas por Hechos Fortuitos (Imprevistos), Desastres y Robos (Propiedad de uso personal)  Formulario (e Instrucciones) Anexo A (Formulario 1040) Itemized Deductions (Deducciones detalladas), en inglés Anexo D (Formulario 1040) Capital Gains and Losses (Ganancias y pérdidas de capital), en inglés 4684 Casualties and Thefts (Hechos fortuitos y robos), en inglés Hecho Fortuito Un hecho fortuito es el daño, la destrucción o la pérdida de propiedad ocasionados por un acontecimiento identificable y repentino, inesperado o poco común. Free tax calculator 2011 Un acontecimiento repentino es aquél que ocurre rápidamente; no es paulatino ni progresivo. Free tax calculator 2011 Un acontecimiento inesperado es aquél que comúnmente no se anticipa ni es intencionado. Free tax calculator 2011 Un acontecimiento poco común es aquél que no ocurre a diario y no es algo típico dentro de las actividades que usted realiza. Free tax calculator 2011 Pérdidas deducibles. Free tax calculator 2011   Las pérdidas deducibles por hechos fortuitos pueden deberse a diversas causas, entre ellas: Accidentes automovilísticos (vea las excepciones en el tema Pérdidas no deducibles , que aparece a continuación). Free tax calculator 2011 Terremotos. Free tax calculator 2011 Incendios (vea las excepciones en el tema Pérdidas no deducibles , que aparece a continuación). Free tax calculator 2011 Inundaciones. Free tax calculator 2011 Demolición o reubicación de una vivienda poco segura por orden del gobierno debido a un desastre, como se explica en la sección Pérdidas en Zonas de Desastre en la Publicación 547(SP). Free tax calculator 2011 Hundimientos (derrumbes) de minas. Free tax calculator 2011 Naufragios. Free tax calculator 2011 Estallidos supersónicos. Free tax calculator 2011 Tormentas, incluidos huracanes y tornados. Free tax calculator 2011 Ataques terroristas. Free tax calculator 2011 Vandalismo. Free tax calculator 2011 Erupciones volcánicas. Free tax calculator 2011 Pérdidas no deducibles. Free tax calculator 2011   Una pérdida por hecho fortuito no es deducible si el daño o la destrucción ha sido causado por los siguientes factores: El quiebre accidental de artículos como, por ejemplo, vasos o vajilla fina en condiciones normales. Free tax calculator 2011 Una mascota de la familia (se explica más adelante). Free tax calculator 2011 Un incendio si usted, por voluntad propia, lo prendió o le pagó a alguien para que lo prendiera. Free tax calculator 2011 Un accidente automovilístico si éste fue causado por su propia negligencia o acto voluntario. Free tax calculator 2011 Esto también es aplicable si el acto o negligencia de alguna persona que actuaba en nombre suyo fue causa del accidente. Free tax calculator 2011 Deterioro progresivo (explicado más adelante). Free tax calculator 2011 Mascota de la familia. Free tax calculator 2011   La pérdida de bienes debido a daños causados por una mascota de la familia no es deducible como pérdida por hecho fortuito a menos que se cumplan los requisitos indicados anteriormente bajo Hecho Fortuito . Free tax calculator 2011 Ejemplo. Free tax calculator 2011 Antes de acostumbrarse a su casa, su nuevo cachorro causó daños a su alfombra oriental antigua. Free tax calculator 2011 Debido a que los daños no fueron inesperados ni fuera de lo común, la pérdida resultante no se puede deducir como pérdida por hecho fortuito. Free tax calculator 2011 Deterioro progresivo. Free tax calculator 2011    La pérdida de propiedad por causa de deterioro progresivo no es deducible como hecho fortuito. Free tax calculator 2011 Esto se debe a que el daño ocurre como resultado de un funcionamiento permanente o un proceso normal, en lugar de ser resultado de un acontecimiento repentino. Free tax calculator 2011 A continuación se presentan algunos ejemplos de daños producidos por el deterioro progresivo: El debilitamiento continuo de un edificio debido al viento normal y las condiciones del tiempo. Free tax calculator 2011 El deterioro y daño causados a un calentador de agua que explota. Free tax calculator 2011 Sin embargo, el óxido y el daño por el agua a alfombras y cortinas al explotar el calentador, sí se considera hecho fortuito. Free tax calculator 2011 La mayoría de las pérdidas de propiedad por motivo de sequía. Free tax calculator 2011 Para que una pérdida relacionada con sequía sea deducible, por lo general, tiene que ocurrir durante un oficio o negocio o alguna transacción en la que se participe con fines de lucro. Free tax calculator 2011 Daño por termitas o polillas. Free tax calculator 2011 El daño o destrucción de árboles, arbustos u otras plantas, causado por hongos, enfermedades, insectos, gusanos o pestes similares. Free tax calculator 2011 Sin embargo, si ocurre una destrucción repentina debido a una infestación poco común de escarabajos u otros insectos, ésta puede dar lugar a una pérdida por hecho fortuito. Free tax calculator 2011 Daños ocasionados por paneles de yeso (drywall) corrosivos. Free tax calculator 2011   Conforme a un procedimiento especial, es posible que pueda reclamar una deducción por pérdidas fortuitas si su vivienda y sus electrodomésticos quedaron dañados por paneles de yeso corrosivos y usted pagó los costos para reparar dichos bienes. Free tax calculator 2011 Para información adicional, vea la Publicación 547(SP). Free tax calculator 2011 Robo Un robo es el acto de tomar y sacar dinero o propiedad con la intención de privar al dueño de éstos. Free tax calculator 2011 Tomar la propiedad tiene que ser ilegal conforme a las leyes del estado donde el robo tuvo lugar y tiene que haberse realizado con intenciones delictivas. Free tax calculator 2011 No es necesario indicar una condena por robo. Free tax calculator 2011 Un robo incluye tomar dinero o propiedad a través de los siguientes medios: Chantaje. Free tax calculator 2011 Escalamiento (violación de domicilio). Free tax calculator 2011 Malversación. Free tax calculator 2011 Extorsión. Free tax calculator 2011 Secuestro para exigir rescate. Free tax calculator 2011 Hurto. Free tax calculator 2011 Robo. Free tax calculator 2011 Tomar dinero o bienes mediante fraude o declaraciones falsas constituye robo si es un acto ilegal conforme a las leyes estatales o locales. Free tax calculator 2011 Disminución del valor de mercado de acciones. Free tax calculator 2011   No puede deducir como pérdida por robo la disminución del valor de las acciones que haya adquirido en el mercado abierto con fines de inversión si dicha disminución es causada por la revelación de un fraude contable u otro tipo de conducta ilegal por parte de los funcionarios o directores de la entidad que emitió las acciones. Free tax calculator 2011 Sin embargo, puede deducir como pérdida de capital la pérdida que haya tenido al vender o intercambiar las acciones o si éstas pierden totalmente su valor. Free tax calculator 2011 Se declara una pérdida de capital en el Anexo D (Formulario 1040), en inglés. Free tax calculator 2011 Para obtener más información sobre la venta de acciones, acciones sin valor y pérdidas de capital, vea el capítulo 4 de la Publicación 550, en inglés. Free tax calculator 2011 Propiedad extraviada o perdida. Free tax calculator 2011   La simple desaparición de dinero o propiedad no constituye un robo. Free tax calculator 2011 Sin embargo, una pérdida o desaparición accidental de propiedad puede considerarse hecho fortuito si es el resultado de un acontecimiento identificable que ocurre de manera repentina, inesperada o poco común. Free tax calculator 2011 Los acontecimientos repentinos, inesperados y poco comunes se definen en una sección anterior. Free tax calculator 2011 Ejemplo. Free tax calculator 2011 Se cierra una puerta de su automóvil accidentalmente en su mano y rompe el engaste de su anillo de diamante. Free tax calculator 2011 El diamante se cae del anillo y nunca lo pudo encontrar. Free tax calculator 2011 La pérdida del diamante es un hecho fortuito. Free tax calculator 2011 Pérdidas provenientes de esquemas de inversión de tipo Ponzi (Ponzi-type schemes). Free tax calculator 2011   Si sufrió una pérdida por un esquema de inversión de tipo Ponzi, vea: la Resolución Administrativa Tributaria (Revenue Ruling) 2009-9, 2009-14 I. Free tax calculator 2011 R. Free tax calculator 2011 B. Free tax calculator 2011 735 (disponible en el sitio www. Free tax calculator 2011 irs. Free tax calculator 2011 gov/irb/2009-14_IRB/ar07. Free tax calculator 2011 html). Free tax calculator 2011 el Procedimiento Tributario (Revenue Procedure) 2009-20, 2009-14 I. Free tax calculator 2011 R. Free tax calculator 2011 B. Free tax calculator 2011 749 (disponible en el sitio www. Free tax calculator 2011 irs. Free tax calculator 2011 gov/irb/2009-14_IRB/ar11. Free tax calculator 2011 html). Free tax calculator 2011 el Procedimiento Tributario (Revenue Procedure) 2011-58, 2011-50 I. Free tax calculator 2011 R. Free tax calculator 2011 B. Free tax calculator 2011 849 (disponible en el sitio www. Free tax calculator 2011 irs. Free tax calculator 2011 gov/irb/2011-50_IRB/ar11. Free tax calculator 2011 html). Free tax calculator 2011 Si reúne los requisitos y opta por seguir los procedimientos indicados en el Procedimiento Tributario (Revenue Procedure) 2009-20, según modificado por el Procedimiento Tributario (Revenue Procedure) 2011-58, primero debe completar la Sección C del Formulario 4684, en inglés, para determinar la cantidad a entrar en la línea 28 de la Sección B. Free tax calculator 2011 No complete las líneas 19 a la 27. Free tax calculator 2011 La Sección C reemplaza al Anexo A del Procedimiento Tributario (Revenue Procedure) 2009-20. Free tax calculator 2011 No necesita completar el Anexo A. Free tax calculator 2011 Para información adicional, vea la orden reglamentaria sobre impuestos y los procedimientos tributarios mencionados anteriormente y las Instrucciones para el Formulario 4684. Free tax calculator 2011   Si escoge no utilizar el procedimiento del Procedimiento Tributario (Revenue Procedure) 2009-20, usted puede declarar su pérdida por robo completando las líneas 19 a la 39 de la Sección B, según corresponda. Free tax calculator 2011 Pérdidas de Depósitos Una pérdida de depósitos monetarios puede ocurrir cuando un banco, una cooperativa de crédito u otra institución financiera se declara insolvente o en quiebra (bancarrota). Free tax calculator 2011 Si usted ha sufrido este tipo de pérdida, puede escoger uno de los métodos siguientes para deducir dicha pérdida: Pérdida por hechos fortuitos. Free tax calculator 2011 Pérdida ordinaria. Free tax calculator 2011 Deuda incobrable no relacionada con los negocios. Free tax calculator 2011 Pérdida ordinaria o por hechos fortuitos. Free tax calculator 2011   Tiene la opción de deducir una pérdida de depósitos como hecho fortuito o como pérdida ordinaria, cualquier año en el que pueda calcular de manera razonable la cantidad de depósitos que ha perdido en una institución financiera insolvente o en quiebra. Free tax calculator 2011 Generalmente puede escoger esta opción cuando presente su declaración de impuestos para ese año y es aplicable a todas las pérdidas en depósitos que haya tenido ese año y en esa institución financiera en particular. Free tax calculator 2011 Si trata la pérdida como pérdida por hecho fortuito o pérdida ordinaria, no puede considerar la misma cantidad de la pérdida como deuda incobrable no relacionada con los negocios cuando dicha cantidad pierda su valor total. Free tax calculator 2011 Sin embargo, sí puede tomar una deducción por deuda incobrable no relacionada con los negocios por todo monto de pérdida cuyo valor sea superior a la cantidad estimada que dedujo como pérdida por hecho fortuito o pérdida ordinaria. Free tax calculator 2011 Una vez que haya tomado esta opción, no puede cambiarla sin autorización del IRS. Free tax calculator 2011   Si declara una pérdida ordinaria, reclámela como una deducción miscelánea detallada en la línea 23 del Anexo A (Formulario 1040). Free tax calculator 2011 La cantidad máxima que puede reclamar es $20,000 ($10,000 si es casado y presenta la declaración por separado), menos toda ganancia que espere recibir de algún seguro estatal. Free tax calculator 2011 El monto de la pérdida está sujeto al límite del 2% del ingreso bruto ajustado. Free tax calculator 2011 No puede declarar una pérdida ordinaria si alguna parte de dichos depósitos está asegurada por el gobierno federal. Free tax calculator 2011 Deudas incobrables no relacionadas con los negocios. Free tax calculator 2011   Si decide no deducir la pérdida como pérdida por hecho fortuito o pérdida ordinaria, tendrá que esperar hasta el año en que se determine la pérdida real y entonces deducirla en ese año como deuda incobrable no relacionada con los negocios. Free tax calculator 2011 Cómo hacer la declaración. Free tax calculator 2011   El tipo de deducción que escoja para su pérdida de depósitos determinará cómo debe declarar su pérdida. Free tax calculator 2011 Si escoge: Pérdida por hecho fortuito — declárela primero en el Formulario 4684 y luego en el Anexo A del Formulario 1040, ambos en inglés. Free tax calculator 2011 Pérdida ordinaria — declárela en el Anexo A del Formulario 1040 como una deducción miscelánea detallada. Free tax calculator 2011 Deuda incobrable no relacionada con los negocios — declárela primero en el Formulario 8949 y luego en el Anexo D del Formulario 1040, ambos en inglés. Free tax calculator 2011 Información adicional. Free tax calculator 2011   Para más información, vea la sección titulada Special Treatment for Losses on Deposits in Insolvent or Bankrupt Financial Institutions (Trato especial para pérdidas de depósitos en instituciones financieras insolventes o en quiebra) en las instrucciones del Formulario 4684 o Deposit in Insolvent or Bankrupt Financial Institution (Depósito en una institución financiera insolvente o en quiebra) en la Publicación 550, ambas en inglés. Free tax calculator 2011 Comprobación de las Pérdidas Para poder deducir una pérdida por hecho fortuito o una pérdida por robo, tiene que poder demostrar que dicho hecho fortuito o robo ocurrió. Free tax calculator 2011 También tiene que poder justificar la cantidad que declare como deducción. Free tax calculator 2011 Comprobación de las pérdidas por hecho fortuito. Free tax calculator 2011   Para deducir una pérdida por hecho fortuito, sus datos deben mostrar todo lo siguiente: El tipo de hecho fortuito (accidente automovilístico, incendio, tormenta, etc. Free tax calculator 2011 ) y la fecha en que ocurrió. Free tax calculator 2011 Que la pérdida ocurrió como resultado directo de dicho hecho fortuito. Free tax calculator 2011 Que usted era dueño de la propiedad o, si la alquilaba de otra persona, que usted tenía la responsabilidad contractual hacia el dueño por los daños. Free tax calculator 2011 Si existe una solicitud de reembolso con expectativas razonables de recibirlo. Free tax calculator 2011 Comprobación de las pérdidas por robo. Free tax calculator 2011   Para deducir una pérdida por robo, sus datos deben mostrar todo lo siguiente: La fecha en la que descubrió que su propiedad había desaparecido. Free tax calculator 2011 Que su propiedad fue robada. Free tax calculator 2011 Que usted era el dueño de dicha propiedad. Free tax calculator 2011 Si existe una solicitud de reembolso con expectativas razonables de recibirlo. Free tax calculator 2011 Es importante que tenga la documentación necesaria que demuestre el monto de la deducción. Free tax calculator 2011 Si no tiene documentos que corroboran dicha deducción, puede usar otro tipo de pruebas satisfactorias para estos efectos. Free tax calculator 2011 Cómo Calcular una Pérdida Calcule el monto de la pérdida utilizando los pasos siguientes: Determine la base ajustada de la propiedad antes de haber ocurrido el hecho fortuito o robo. Free tax calculator 2011 Determine la baja del valor justo de mercado de la propiedad a causa del hecho fortuito o robo. Free tax calculator 2011 De la cantidad más baja entre las cantidades de los puntos (1) y (2), reste el monto de todo otro seguro o reembolso que haya recibido o espere recibir. Free tax calculator 2011 En el caso de propiedad para uso personal y propiedad utilizada durante la prestación de servicios como empleado, aplique los límites de la deducción que se explican más adelante para calcular la cantidad de pérdida que puede deducir. Free tax calculator 2011 Ganancias por reembolsos. Free tax calculator 2011   Tiene una ganancia si el reembolso es mayor que la base ajustada de la propiedad. Free tax calculator 2011 Esto ocurre aun cuando la disminución del valor justo de mercado de la propiedad es menor que la base ajustada. Free tax calculator 2011 Si obtiene una ganancia, posiblemente tenga que pagar impuestos sobre esa cantidad o tal vez pueda posponer la declaración de dicha ganancia. Free tax calculator 2011 Vea la Publicación 547(SP) para más información sobre cómo tratar una ganancia proveniente del reembolso de un hecho fortuito o robo. Free tax calculator 2011 Propiedad alquilada. Free tax calculator 2011   Si es responsable de los daños causados por hecho fortuito a una propiedad que alquila, su pérdida es la cantidad que tiene que pagar para reparar la propiedad menos todo seguro u otro reembolso que reciba o espere recibir. Free tax calculator 2011 Disminución del Valor Justo de Mercado El valor justo de mercado (FMV, por sus siglas en inglés) es el precio por el cual podría vender su propiedad a un comprador dispuesto a comprar cuando ninguno de los dos tiene que vender o comprar y ambos conocen todos los hechos pertinentes. Free tax calculator 2011 La disminución del valor justo de mercado que se utiliza para calcular el monto de la pérdida por hecho fortuito o robo es la diferencia entre el valor justo de mercado de la propiedad inmediatamente antes e inmediatamente después de ocurrir el hecho fortuito o robo. Free tax calculator 2011 Valor justo de mercado de la propiedad robada. Free tax calculator 2011   El valor justo de mercado de la propiedad inmediatamente después de un robo se considera cero, puesto que usted ya no tiene la propiedad. Free tax calculator 2011 Ejemplo. Free tax calculator 2011 Usted compró dólares de plata por un valor nominal de $150 hace varios años. Free tax calculator 2011 Ésta es la base ajustada de esa propiedad. Free tax calculator 2011 Este año, le robaron los dólares de plata. Free tax calculator 2011 El valor justo de mercado de las monedas era $1,000 justo antes de ser robadas y no las cubría el seguro. Free tax calculator 2011 Su pérdida por robo es $150. Free tax calculator 2011 Propiedad robada recuperada. Free tax calculator 2011   La propiedad robada recuperada es propiedad suya que le fue robada y posteriormente devuelta a usted. Free tax calculator 2011 Si recupera propiedad después de haber incluido una deducción de pérdida por robo, tiene que volver a calcular la pérdida utilizando la base ajustada más baja de la propiedad (la cual se explica más adelante) o la disminución del valor justo de mercado desde el momento inmediatamente antes de que fuera robada hasta el momento en que se recuperó. Free tax calculator 2011 Use esta cantidad para volver a calcular la pérdida total para el año en el que se dedujo dicha pérdida. Free tax calculator 2011   Si el monto de la pérdida recalculada es menor que la pérdida que dedujo, generalmente tiene que declarar la diferencia como ingresos en el año en que la recuperó. Free tax calculator 2011 Pero declare la diferencia sólo hasta la cantidad de la pérdida que redujo su impuesto. Free tax calculator 2011 Para obtener más información sobre la cantidad que debe declarar, vea Recuperación de Fondos en el capítulo 12. Free tax calculator 2011 Cómo Calcular la Disminución del Valor Justo de Mercado— Aspectos que se Deben Tener en Cuenta Para calcular la disminución del valor justo de mercado debido a un hecho fortuito o un robo, por lo general, necesita una tasación competente. Free tax calculator 2011 No obstante, también se pueden emplear otras medidas para establecer ciertas disminuciones. Free tax calculator 2011 Tasación. Free tax calculator 2011   Un tasador competente debe realizar una tasación para determinar la diferencia entre valor justo de mercado de la propiedad inmediatamente antes de ocurrir el hecho fortuito o robo e inmediatamente después. Free tax calculator 2011 El tasador tiene que tener en cuenta los efectos de toda baja general del mercado que pueda ocurrir paralelamente con el hecho fortuito. Free tax calculator 2011 Esta información es necesaria para limitar toda deducción de la pérdida real que se originó por el daño a la propiedad. Free tax calculator 2011   Existen varios factores importantes para evaluar la exactitud de una tasación, entre ellos: El conocimiento del tasador sobre su propiedad antes y después del hecho fortuito o robo. Free tax calculator 2011 El conocimiento del tasador sobre la venta de propiedades similares en esa zona. Free tax calculator 2011 El conocimiento del tasador sobre las condiciones de la zona donde ocurrió el hecho fortuito. Free tax calculator 2011 El método de tasación que utilice el tasador. Free tax calculator 2011    Para establecer la cantidad de su pérdida por desastre debido a un desastre declarado como tal por el gobierno federal, quizá podría utilizar una tasación obtenida para un préstamo del gobierno federal (o una garantía de préstamo federal). Free tax calculator 2011 Para obtener más información sobre desastres, vea la sección titulada Pérdidas en Zonas de Desastre en la Publicación 547(SP). Free tax calculator 2011 Costo de limpieza y reparaciones. Free tax calculator 2011   El costo de reparar propiedad dañada no es parte de la pérdida por hechos fortuitos. Free tax calculator 2011 Tampoco lo es el costo de la limpieza después de un hecho fortuito. Free tax calculator 2011 Pero puede utilizar el costo de la limpieza o de las reparaciones después de un hecho fortuito como una medida de la disminución del valor justo de mercado, si cumple con todas las condiciones siguientes: Las reparaciones de hecho se realizan. Free tax calculator 2011 Las reparaciones son necesarias para que la propiedad vuelva a su condición anterior a que ocurriera el hecho fortuito. Free tax calculator 2011 La cantidad que se gasta en reparaciones no es excesiva. Free tax calculator 2011 Las reparaciones se realizan únicamente para reparar los daños. Free tax calculator 2011 El valor de la propiedad después de efectuadas las reparaciones no es, debido a dichas reparaciones, mayor que el valor de la propiedad antes de ocurrir el hecho fortuito. Free tax calculator 2011 Jardines. Free tax calculator 2011   El costo de restaurar jardines a su condición original después de un hecho fortuito podría indicar la disminución del valor justo de mercado. Free tax calculator 2011 Es posible que pueda medir la pérdida según lo que gaste en las siguientes actividades: Sacar árboles y arbustos destruidos o dañados, menos el valor de todo artículo salvado que haya recibido. Free tax calculator 2011 Podar y tomar otras medidas a fin de conservar árboles y arbustos dañados. Free tax calculator 2011 Volver a plantar si es necesario para restaurar la propiedad a su valor aproximado antes de ocurrir el hecho fortuito. Free tax calculator 2011 Valor de automóviles. Free tax calculator 2011    Los libros de diversas organizaciones automovilísticas que incluyan información sobre su automóvil pueden ser útiles para calcular el valor del mismo. Free tax calculator 2011 Puede usar los valores de venta al por menor que aparecen en los libros y modificarlos según factores como el millaje y la condición de su vehículo para calcular el valor. Free tax calculator 2011 Los precios no son oficiales, pero podrían ser útiles para determinar el valor del auto y sugerir precios relativos que sirvan de comparación con las ventas y ofertas actuales de su zona. Free tax calculator 2011 Si su automóvil no aparece en esos libros, determine el valor basándose en otras fuentes. Free tax calculator 2011 La oferta que reciba de un concesionario por su automóvil como parte del pago por uno nuevo normalmente no es un cálculo de su valor real. Free tax calculator 2011 Cómo Calcular la Disminución del Valor Justo de Mercado— Aspectos que no se Deben Tener en Cuenta Por lo general, no se deben tener en cuenta los siguientes puntos al calcular la disminución del valor justo de mercado de su propiedad. Free tax calculator 2011 Costos de protección. Free tax calculator 2011   El costo de proteger su propiedad contra un hecho fortuito o robo no es parte de las pérdidas por hecho fortuito o robo. Free tax calculator 2011 La suma que gaste para proteger su casa de tormentas, ya sea en seguros o colocando tablones sobre las ventanas, no constituye parte de la pérdida. Free tax calculator 2011   Si realiza mejoras permanentes en su propiedad para protegerse de un hecho fortuito o robo, agregue el costo de estas mejoras a la base de la propiedad. Free tax calculator 2011 Un ejemplo sería el costo de un dique para prevenir inundaciones. Free tax calculator 2011 Excepción. Free tax calculator 2011   Los gastos en los que incurrió en relación a pagos calificados de mitigación de desastres no se pueden añadir a la base de la propiedad, ni deducirse como gastos de negocio. Free tax calculator 2011 Vea Pérdidas en Zonas de Desastre en la Publicación 547(SP). Free tax calculator 2011 Gastos imprevistos. Free tax calculator 2011   Los gastos imprevistos en los que incurra por causa de un hecho fortuito o robo, como por ejemplo los gastos de tratamiento de lesiones personales, gastos de vivienda temporal o de alquilar un automóvil, no constituyen parte de su pérdida por hecho fortuito o robo. Free tax calculator 2011 Costo de reposición. Free tax calculator 2011   Los costos de reposición de bienes robados o destruidos no son parte de la pérdida por hecho fortuito o robo. Free tax calculator 2011 Valor sentimental. Free tax calculator 2011   No tenga en cuenta el valor sentimental cuando calcule su pérdida. Free tax calculator 2011 Si un retrato familiar, artículos heredados o recuerdos han sido dañados, destruidos o robados, tiene que basar su pérdida sólo en el valor justo de mercado de estos bienes, limitado por su base ajustada en dichos bienes. Free tax calculator 2011 Disminución del valor de mercado de la propiedad en la zona del hecho fortuito o en sus alrededores. Free tax calculator 2011   No se puede tener en cuenta la disminución del valor de una propiedad por encontrarse en una zona afectada por un hecho fortuito o en los alrededores de esa zona, o en una zona que podría volver a sufrir un hecho de este tipo. Free tax calculator 2011 Su pérdida es sólo por los daños reales a la propiedad. Free tax calculator 2011 Sin embargo, si su hogar se encuentra en un área declarada zona de desastre por el gobierno federal, vea Pérdidas en Zonas de Desastre en la Publicación 547(SP). Free tax calculator 2011 Costos de fotografías y tasaciones. Free tax calculator 2011    Las fotografías tomadas después de haber ocurrido el hecho fortuito servirán para establecer la condición y el valor de la propiedad después de los daños. Free tax calculator 2011 También serán útiles las fotografías que muestren la condición de la propiedad después de haber sido reparada, restaurada o repuesta. Free tax calculator 2011   Se usan tasaciones para calcular la disminución del valor justo de mercado por un hecho fortuito o robo. Free tax calculator 2011 Para obtener información sobre las tasaciones, vea Tasación en la sección anterior titulada Cómo Calcular la Disminución del Valor Justo de Mercado — Aspectos que se Deben Tener en Cuenta. Free tax calculator 2011   Los costos de fotografías y tasaciones usadas como prueba del valor y condición de la propiedad dañada por causa de un hecho fortuito no son parte de la pérdida. Free tax calculator 2011 Puede declarar estos costos como una deducción miscelánea detallada sujeta al límite del 2% del ingreso bruto ajustado del Anexo A (Formulario 1040). Free tax calculator 2011 Para más información acerca de las deducciones misceláneas, vea el capítulo 28. Free tax calculator 2011 Base Ajustada La base ajustada es el grado de inversión (o base) que usted tiene en los bienes (normalmente el costo) que posee, el cual se ve aumentado o disminuido por varios acontecimientos, como mejoras y pérdidas por hecho fortuito. Free tax calculator 2011 Para más información, vea el cápitulo 13. Free tax calculator 2011 Seguro y Otros Reembolsos Si recibe un pago de un seguro u otro tipo de reembolso, tiene que restar el monto del reembolso cuando calcule su pérdida. Free tax calculator 2011 No tendrá pérdida por hechos fortuitos o por robo en la medida en que se le reembolse. Free tax calculator 2011 Si espera un reembolso parcial o total de la pérdida, tiene que restar el monto del reembolso esperado cuando calcule la pérdida. Free tax calculator 2011 Tiene que reducir la pérdida aun si no recibe el pago hasta un año tributario posterior. Free tax calculator 2011 Vea más adelante la sección titulada Reembolso Recibido Después de la Deducción de una Pérdida . Free tax calculator 2011 En caso de no presentar una reclamación de reembolso. Free tax calculator 2011   Si su propiedad está asegurada, tiene que presentar oportunamente al seguro una reclamación de reembolso de la pérdida. Free tax calculator 2011 De lo contrario, no puede deducir esta pérdida como hecho fortuito o robo. Free tax calculator 2011 Sin embargo, la porción de la pérdida que no cubre el seguro no está sujeta a esta regla (por ejemplo, un monto deducible). Free tax calculator 2011 Ejemplo. Free tax calculator 2011 Usted tiene una póliza de seguro de automóvil con un deducible de $1,000. Free tax calculator 2011 Como su seguro no cubrió los primeros $1,000 de un choque automovilístico, los $1,000 constituirían una suma deducible (sujeta a los límites de la deducción que se explican más adelante). Free tax calculator 2011 Esto es cierto aun si no presenta una reclamación de reembolso al seguro, ya que su póliza de seguro bajo ninguna circunstancia le hubiera reembolsado la suma deducible. Free tax calculator 2011 Tipos de Reembolsos El tipo de reembolso más común es el pago del seguro por bienes robados o dañados. Free tax calculator 2011 A continuación se examinan otros tipos de reembolsos. Free tax calculator 2011 Vea también las Instrucciones del Formulario 4684, en inglés. Free tax calculator 2011 Fondo de emergencia del empleador en caso de desastre. Free tax calculator 2011   Si recibe dinero proveniente del fondo de emergencia del empleador en caso de desastre y tiene que utilizar ese dinero para arreglar o reponer bienes sobre los cuales declara una deducción de pérdida por hecho fortuito, tiene que tener en cuenta esa suma cuando calcule dicha deducción. Free tax calculator 2011 Tenga en cuenta sólo la cantidad que utilizó para reponer los bienes destruidos o dañados. Free tax calculator 2011 Ejemplo. Free tax calculator 2011 Su vivienda sufrió daños considerables en un tornado. Free tax calculator 2011 El monto de su pérdida después del reembolso de la compañía de seguros fue de $10,000. Free tax calculator 2011 Su empleador estableció un fondo de ayuda en caso de desastre para los empleados. Free tax calculator 2011 Aquellos empleados que recibieron dinero de ese fondo tuvieron que usarlo para reparar o reponer los bienes que resultaron dañados o destruidos. Free tax calculator 2011 Usted recibió $4,000 como parte de este fondo y gastó toda esa suma haciendo reparaciones a su casa. Free tax calculator 2011 Al calcular su pérdida por hecho fortuito, tiene que restar del total de su pérdida no reembolsada ($10,000) los $4,000 que recibió del fondo de su empleador. Free tax calculator 2011 Por lo tanto, su pérdida por hechos fortuitos antes de aplicar los límites de la deducción (que se examinan más adelante) es de $6,000. Free tax calculator 2011 Regalos en efectivo. Free tax calculator 2011   Si, como víctima de algún desastre, recibe donaciones excluibles en efectivo, y no existen límites sobre cómo puede usar el dinero, no puede reducir la pérdida por hecho fortuito con este tipo de donaciones. Free tax calculator 2011 Esto es aplicable aun cuando use el dinero para pagar reparaciones de la propiedad dañada en el desastre. Free tax calculator 2011 Ejemplo. Free tax calculator 2011 Su vivienda fue dañada por un huracán. Free tax calculator 2011 Sus familiares y vecinos le dieron donaciones en efectivo excluibles de sus ingresos. Free tax calculator 2011 Usted utilizó parte de esas donaciones para realizar reparaciones en su vivienda. Free tax calculator 2011 No hubo límites ni restricciones sobre cómo debía usar ese dinero en efectivo. Free tax calculator 2011 Como era una donación excluible de su ingreso, el dinero que recibió y usó para pagar esas reparaciones no reduce el monto de la pérdida por hechos fortuitos de su casa dañada. Free tax calculator 2011 Pagos del seguro por gastos de manutención. Free tax calculator 2011   No reduzca la pérdida por hechos fortuitos con pagos que haya recibido del seguro para cubrir gastos de manutención en cualquiera de las dos situaciones siguientes: Si pierde el uso de su vivienda principal debido a un hecho fortuito. Free tax calculator 2011 Si las autoridades del gobierno no le permiten acceso a su vivienda principal por causa de un hecho fortuito o por amenaza de que éste ocurra. Free tax calculator 2011 Inclusión en los ingresos. Free tax calculator 2011   Si estos pagos del seguro son mayores al aumento temporal de sus gastos de manutención, tiene que incluir el excedente en sus ingresos. Free tax calculator 2011 Declare esta cantidad en la línea 21 del Formulario 1040. Free tax calculator 2011 Sin embargo, si el hecho fortuito tuvo lugar en una zona de desastre declarada por el gobierno federal, ninguno de los pagos del seguro será tributable. Free tax calculator 2011 Vea Pagos calificados para mitigación de desastres bajo Pérdidas en Zonas de Desastre en la Publicación 547(SP). Free tax calculator 2011   El aumento temporal de los gastos de manutención es la diferencia entre los gastos de manutención reales en los que su familia y usted han incurrido durante el período en que no pudieron usar su vivienda y los gastos normales de manutención para ese período. Free tax calculator 2011 Los gastos de manutención reales son aquellos gastos razonables y necesarios en los que se ha incurrido debido a la pérdida de su vivienda principal. Free tax calculator 2011 Por lo general, estos gastos incluyen las cantidades pagadas por: Alquiler de una vivienda adecuada. Free tax calculator 2011 Transporte. Free tax calculator 2011 Alimentos. Free tax calculator 2011 Servicios públicos. Free tax calculator 2011 Servicios misceláneos. Free tax calculator 2011 Los gastos normales de manutención son los gastos en los cuales normalmente hubiera incurrido, pero no lo hizo por haber ocurrido un hecho fortuito o por la amenaza de que uno ocurriera. Free tax calculator 2011 Ejemplo. Free tax calculator 2011 Usted tuvo que abandonar su apartamento durante un mes a causa de un incendio y alojarse en un motel. Free tax calculator 2011 Normalmente paga $525 al mes de alquiler, pero no tuvo que pagar durante el mes en que el apartamento estuvo desocupado. Free tax calculator 2011 Este mes pagó $1,200 por alojarse en un motel. Free tax calculator 2011 Normalmente paga $200 al mes en alimentación. Free tax calculator 2011 Sus gastos de alimentación durante este mes fueron de $400. Free tax calculator 2011 Usted recibió $1,100 de su compañía de seguros para cubrir sus gastos de manutención. Free tax calculator 2011 Calcule el pago que tiene que incluir en los ingresos de la siguiente manera: 1) Pagos del seguro para gastos de manutención $1,100 2) Gastos reales durante el mes en que no puede vivir en su casa debido al incendio 1,600   3) Gastos normales de manutención 725   4) Aumento temporal de los gastos de manutención:  Reste la línea 3 de la línea 2 875 5) Cantidad del pago que se puede incluir en el ingreso: Reste la línea 4  de la línea 1 $ 225 Año tributario en el cual se incluye la cantidad. Free tax calculator 2011   La parte del pago del seguro sujeta a impuestos se incluye como ingreso para el año en que vuelva a hacer uso de su vivienda principal o, si ocurre más adelante, el año en el que reciba la parte tributable del pago del seguro. Free tax calculator 2011 Ejemplo. Free tax calculator 2011 En agosto de 2011, su vivienda principal fue destruida por un tornado. Free tax calculator 2011 En el mes de noviembre de 2012, usted volvió a habitar su vivienda. Free tax calculator 2011 Los pagos que recibió del seguro en los años 2011 y 2012 fueron $1,500 más que el aumento temporal de sus gastos de manutención durante esos 2 años. Free tax calculator 2011 Esta cantidad se incluye como ingresos en el Formulario 1040 de 2012. Free tax calculator 2011 Si durante 2013 recibe pagos adicionales para cubrir los gastos de manutención que tuvo en 2011 y 2012, tiene que incluir esos pagos como ingresos en su Formulario 1040 de 2013. Free tax calculator 2011 Asistencia en caso de desastre. Free tax calculator 2011   Los alimentos, suministros médicos y otras formas de asistencia que usted reciba no reducen su monto de pérdida por hechos fortuitos, a menos que sean una reposición de bienes perdidos o destruidos. Free tax calculator 2011 Los pagos calificados de asistencia en caso de desastre que reciba por gastos en los que haya incurrido derivados de un desastre declarado por el gobierno federal no son ingresos tributables en su caso. Free tax calculator 2011 Para mayor información, vea Pérdidas en Zonas de Desastre en la Publicación 547(SP). Free tax calculator 2011 Los pagos de ayuda por desempleo en caso de desastre constituyen beneficios tributables por desempleo. Free tax calculator 2011 Por lo general, los subsidios de asistencia en casos de desastre y los pagos para atenuar desastres que reúnen los requisitos y que se reciban conforme a la Robert T. Free tax calculator 2011 Stafford Disaster Relief and Emergency Assistance Act (Ley Robert T. Free tax calculator 2011 Stafford de Asistencia en Caso de Desastre y de Emergencia) o al National Flood Insurance Act (Ley del Seguro Nacional en caso de Inundaciones) (según vigente el 15 de abril de 2005) no se incluyen en sus ingresos. Free tax calculator 2011 Vea Pérdidas en Zonas de Desastre en la Publicación 547(SP). Free tax calculator 2011 Reembolso Recibido Después de la Deducción de una Pérdida Si calculó su pérdida por hechos fortuitos o robo utilizando la cantidad del reembolso esperado, es posible que tenga que ajustar su declaración de impuestos para el año tributario en el cual reciba su reembolso real. Free tax calculator 2011 Esta sección explica el ajuste que podría verse obligado a hacer. Free tax calculator 2011 Reembolso real menor a la cantidad esperada. Free tax calculator 2011   Si posteriormente recibe un reembolso menor de lo que esperaba, incluya esa diferencia como pérdida junto con las demás (si las hubiera) en la declaración del año en el cual razonablemente no espere recibir reembolso adicional. Free tax calculator 2011 Ejemplo. Free tax calculator 2011 En el año 2012, su automóvil personal tenía un valor justo de mercado de $2,000 cuando fue destruido en un choque con otro automóvil. Free tax calculator 2011 El accidente se debió a la negligencia del otro conductor. Free tax calculator 2011 Al final del año 2012, existía una posibilidad razonable de que el dueño del otro vehículo le reembolsara la totalidad de los daños. Free tax calculator 2011 Usted no tuvo una pérdida deducible durante el 2012. Free tax calculator 2011 En enero de 2013, los tribunales le adjudicaron $2,000. Free tax calculator 2011 Sin embargo, en el mes de julio se hizo evidente que no podría cobrar cantidad alguna del otro conductor. Free tax calculator 2011 Puede deducir la pérdida en 2013 conforme a los límites explicados más adelante. Free tax calculator 2011 Reembolso real mayor a la cantidad esperada. Free tax calculator 2011   Si posteriormente recibe un reembolso que resulta ser mayor que la cantidad esperada, tras haber solicitado una deducción por la pérdida, puede que tenga que incluir el monto adicional del reembolso en sus ingresos del año en que lo recibió. Free tax calculator 2011 No obstante, si alguna parte de la deducción original no redujo su impuesto para el año anterior, no incluya esa parte del reembolso en sus ingresos. Free tax calculator 2011 No vuelva a calcular su impuesto para el año en que solicitó la deducción. Free tax calculator 2011 Para más información, vea Recuperación de Fondos en el capítulo 12. Free tax calculator 2011 Si el total de todos los reembolsos que reciba es mayor a la base ajustada de los bienes destruidos o robados, obtendrá una ganancia a partir del hecho fortuito o robo. Free tax calculator 2011 Si ya ha hecho una deducción por una pérdida y recibe ese reembolso posteriormente en otro año, es posible que tenga que incluir la ganancia en sus ingresos por el año posterior. Free tax calculator 2011 Incluya la ganancia como ingreso ordinario hasta el monto de la deducción que redujo sus impuestos el año anterior. Free tax calculator 2011 Vea Cómo Calcular una Ganancia en la Publicación 547(SP) para más información sobre cómo tratar una ganancia proveniente del reembolso de un hecho fortuito o robo. Free tax calculator 2011 Reembolso real por la cantidad esperada. Free tax calculator 2011   Si recibe un reembolso por la cantidad exacta que esperaba recibir, no tiene que incluir cantidad alguna en sus ingresos y no puede deducir pérdida adicional alguna. Free tax calculator 2011 Ejemplo. Free tax calculator 2011 En diciembre de 2013, usted tuvo un accidente cuando conducía su automóvil personal. Free tax calculator 2011 Las reparaciones de su automóvil costaron $950. Free tax calculator 2011 Usted tenía $100 como deducible de su seguro contra choques. Free tax calculator 2011 Su compañía de seguros aceptó reembolsarle la cantidad correspondiente al resto de los daños. Free tax calculator 2011 Como esperaba un reembolso de la compañía de seguros, en el año 2013 no tuvo una deducción de pérdida por hecho fortuito. Free tax calculator 2011 Debido a la regla de los $100 (tratada más adelante bajo Límites de la Deducción ), no puede deducir los $100 que pagó como suma deducible. Free tax calculator 2011 Cuando reciba los $850 de la compañía de seguros en 2014, no los declare como ingresos. Free tax calculator 2011 Un Solo Hecho Fortuito en Bienes Múltiples Bienes muebles. Free tax calculator 2011   Los bienes muebles son todos aquéllos que no sean bienes raíces. Free tax calculator 2011 Si le roban bienes muebles, o si un hecho fortuito los daña o los destruye, tendrá que calcular la pérdida de cada artículo por separado. Free tax calculator 2011 Luego combine dichas pérdidas para calcular el total de su pérdida procedente de aquel hecho fortuito o robo. Free tax calculator 2011 Ejemplo. Free tax calculator 2011 Un incendio en su casa destruyó una silla tapizada, una alfombra oriental y una mesa antigua. Free tax calculator 2011 Usted no tenía seguro contra incendio para cubrir su pérdida. Free tax calculator 2011 (Éste fue el único hecho fortuito o robo que sufrió durante el año). Free tax calculator 2011 Pagó $750 por la silla y calculó que la misma tenía un valor justo de mercado de $500 justo antes del incendio. Free tax calculator 2011 La alfombra costó $3,000 y tenía un valor justo de mercado de $2,500 justo antes del incendio. Free tax calculator 2011 Compró la mesa en una subasta a un precio de $100 antes de enterarse de que era una antigüedad. Free tax calculator 2011 La habían tasado en $900 antes del incendio. Free tax calculator 2011 La pérdida de cada uno de esos artículos se calcula de la manera siguiente:     Silla Alfombra Mesa 1) Base (costo) $750 $3,000 $100 2) Valor justo de mercado antes del incendio $500 $2,500 $900 3) Valor justo de mercado después del incendio –0– –0– –0– 4) Disminución del valor justo de mercado $500 $2,500 $900 5) Pérdida (cantidad menor entre la línea (1) o la línea (4)) $500 $2,500 $100           6) Pérdida total     $3,100 Bienes raíces. Free tax calculator 2011   Para calcular una pérdida de bienes raíces de uso personal, toda la propiedad (incluidas las mejoras como edificios, árboles y arbustos) se considera una sola. Free tax calculator 2011 Calcule la pérdida utilizando la cantidad de la base ajustada o la disminución del valor justo de mercado de toda la propiedad, la que sea menor. Free tax calculator 2011 Ejemplo. Free tax calculator 2011 Usted compró su vivienda hace algunos años. Free tax calculator 2011 En esa época pagó $160,000 ($20,000 por el terreno y $140,000 por la casa). Free tax calculator 2011 También gastó $2,000 por concepto de jardinería ornamental. Free tax calculator 2011 Este año, un incendio destruyó su vivienda. Free tax calculator 2011 El incendio también ocasionó daños a los arbustos y árboles del patio. Free tax calculator 2011 El incendio fue la única pérdida por hecho fortuito o robo que tuvo este año. Free tax calculator 2011 Tasadores competentes valoraron la propiedad completa en $200,000 antes del incendio, pero sólo en $30,000 después de éste. Free tax calculator 2011 (No se incluye la pérdida de enseres domésticos en este ejemplo. Free tax calculator 2011 Ésta se calcularía por separado para cada artículo, como se explica anteriormente bajo Bienes muebles ). Free tax calculator 2011 Poco después del incendio, la compañía de seguros le pagó $155,000 por la pérdida. Free tax calculator 2011 La deducción de la pérdida por hecho fortuito se calcula de la siguiente forma: 1) Base ajustada de la propiedad completa (terreno, edificio y jardinería ornamental) $162,000 2) Valor justo de mercado de toda la propiedad antes del incendio $200,000 3) Valor justo de mercado de toda la propiedad después del incendio 30,000 4) Disminución del valor justo de mercado de toda la propiedad $170,000 5) Pérdida (cantidad menor entre la línea (1) o la línea (4)) $162,000 6) Reste la cantidad del seguro 155,000 7) Pérdida después del reembolso $7,000 Tabla 25-1. Free tax calculator 2011 Cómo Aplicar los Límites de la Deducción por Bienes de Uso Personal   Regla de los $100 Regla del 10% Aplicación General Al calcular su deducción, tiene que restar $100 de cada pérdida por hecho fortuito o robo. Free tax calculator 2011 Aplique esta regla después de haber calculado el monto de su pérdida. Free tax calculator 2011 Tiene que restar el 10% de su ingreso bruto ajustado del total de las pérdidas por hecho fortuito o robo. Free tax calculator 2011 Aplique esta regla después de haber descontado $100 (regla de los $100) de cada pérdida. Free tax calculator 2011 Un Solo Suceso Aplique esta regla sólo una vez, aún cuando se haya visto afectado un gran número de bienes. Free tax calculator 2011 Aplique esta regla sólo una vez, aún cuando se haya visto afectado un gran número de bienes. Free tax calculator 2011 Más de un Suceso Aplique esta regla a la pérdida derivada de cada suceso. Free tax calculator 2011 Aplique esta regla al total de pérdidas derivadas de todos los sucesos. Free tax calculator 2011 Más de una Persona– Con Pérdida del Mismo Suceso (que no sea una pareja casada que presenta una declaración conjunta) Aplique esta regla independientemente a cada persona. Free tax calculator 2011 Aplique esta regla independientemente a cada persona. Free tax calculator 2011 Pareja Casada– con pérdidas a partir del mismo suceso Declaración Conjunta Aplique esta regla como si fueran una sola persona. Free tax calculator 2011 Aplique esta regla como si fueran una sola persona. Free tax calculator 2011 Declaración por Separado Aplique esta regla independientemente a cada cónyuge. Free tax calculator 2011 Aplique esta regla independientemente a cada cónyuge. Free tax calculator 2011 Más de un Dueño  (que no sea una pareja casada  que presenta una declaración conjunta) Aplique esta regla independientemente a cada propietario de una misma propiedad. Free tax calculator 2011 Aplique esta regla independientemente a cada propietario de una misma propiedad. Free tax calculator 2011 Límites de la Deducción Después de calcular la pérdida por hecho fortuito o robo, tiene que calcular cuánta parte de la pérdida puede deducir. Free tax calculator 2011 Si la misma fue una pérdida en bienes de uso personal o de su familia, hay dos límites a la cantidad que puede deducir por el hecho fortuito o robo. Free tax calculator 2011 Tiene que descontar $100 (regla de los $100) de cada pérdida por hecho fortuito o robo. Free tax calculator 2011 Tiene que restar además el 10% de su ingreso bruto ajustado (regla del 10%) del total de sus pérdidas por hecho fortuito o robo. Free tax calculator 2011 Estas reducciones se hacen en el Formulario 4684, en inglés. Free tax calculator 2011 Estas reglas se explican a continuación y la Tabla 25-1 resume cómo aplicar la regla de los $100 y la regla del 10% en varias situaciones. Free tax calculator 2011 Para explicaciones y ejemplos más detallados, vea la Publicación 547(SP). Free tax calculator 2011 Propiedad usada en parte para fines comerciales y en parte para fines personales. Free tax calculator 2011   Cuando los bienes se utilizan en parte para fines personales y en parte para fines comerciales o de generación de ingresos, la deducción de la pérdida por hechos fortuitos o robo se calcula por separado para la porción de uso personal y para la porción con fines comerciales o de generación de ingresos. Free tax calculator 2011 Es preciso calcular ambas por separado porque la regla de los $100 y la regla del 10% son aplicables únicamente a la pérdida ocasionada en la porción para uso personal de la propiedad. Free tax calculator 2011 Regla de los $100 Después de calcular su pérdida de bienes de uso personal debido a un hecho fortuito o robo, tiene que restar $100 de esa pérdida. Free tax calculator 2011 Esta reducción es aplicable a cada pérdida total por hecho fortuito o robo. Free tax calculator 2011 No importa el número de bienes afectados en un suceso. Free tax calculator 2011 Sólo será aplicable una reducción de $100. Free tax calculator 2011 Ejemplo. Free tax calculator 2011 Una tormenta de granizo causa daños a su casa y a su automóvil. Free tax calculator 2011 Calcule la cantidad de la pérdida, como se explica anteriormente, para cada uno de estos artículos. Free tax calculator 2011 Como las pérdidas se deben a un solo acontecimiento, combine las pérdidas y descuente $100 del monto combinado. Free tax calculator 2011 Un solo suceso. Free tax calculator 2011   Por lo general, los sucesos que están estrechamente relacionados en cuanto a origen causan un solo hecho fortuito. Free tax calculator 2011 Es un solo hecho fortuito cuando el daño se deriva de dos o más causas estrechamente relacionadas, como por ejemplo, daños por viento e inundaciones provocados por la misma tormenta. Free tax calculator 2011 Regla del 10% Tiene que restar, del total de sus pérdidas por hecho fortuito o robo causadas a bienes de uso personal, un 10% de su ingreso bruto ajustado. Free tax calculator 2011 Aplique esta regla después de haber descontado $100 de cada pérdida. Free tax calculator 2011 Para información adicional, vea las Instrucciones del Formulario 4684, en inglés. Free tax calculator 2011 Si tiene ganancias y pérdidas por hecho fortuito o robo, vea más adelante la sección titulada Ganancias y pérdidas. Free tax calculator 2011 Ejemplo 1. Free tax calculator 2011 En junio, descubrió que robaron en su casa. Free tax calculator 2011 Su pérdida después del reeembolso del seguro fue $2,000. Free tax calculator 2011 Su ingreso bruto ajustado del año en el que descubrió el robo es $29,500. Free tax calculator 2011 Primero se aplica la regla de los $100 y luego la regla del 10%. Free tax calculator 2011 Calcule su deducción por concepto de pérdida por robo como se muestra a continuación: 1) Pérdida después del reembolso del seguro $2,000 2) Reste $100 100 3) Pérdida después de aplicar la regla de los $100 $1,900 4) Reste el 10% de $29,500 de ingreso bruto ajustado 2,950 5) Deducción de pérdida por robo –0–       Usted no tiene una deducción por concepto de pérdida por robo porque su pérdida después de haber aplicado la regla de los $100 ($1,900) es menor del 10% de su ingreso bruto ajustado ($2,950). Free tax calculator 2011 Ejemplo 2. Free tax calculator 2011 En marzo, usted tuvo un accidente automovilístico que destruyó completamente su vehículo. Free tax calculator 2011 No tenía seguro contra accidentes y por lo tanto no recibió reembolso del seguro. Free tax calculator 2011 La pérdida que tuvo en su automóvil fue $1,800. Free tax calculator 2011 En noviembre, un incendio causó daños en el sótano de su casa y destruyó completamente los muebles, la máquina lavadora, la secadora y otros artículos que guardaba allí. Free tax calculator 2011 Su pérdida de los artículos del sótano después del reembolso fue de $2,100. Free tax calculator 2011 Su ingreso bruto ajustado para el año en que ocurrieron el accidente y el incendio es de $25,000. Free tax calculator 2011 Usted calcula su deducción de pérdidas por hechos fortuitos de la siguiente forma:             Vehículo Sótano 1) Pérdida $1,800 $2,100 2) Reste $100 por incidente 100 100 3) Pérdida después de aplicar la regla de los $100 $1,700 $2,000 4) Total de la pérdida $3,700 5) Reste el 10% de $25,000 del ingreso bruto ajustado 2,500 6) Deducción de pérdida por hecho fortuito $1,200 Ganancias y pérdidas. Free tax calculator 2011   Si tiene tanto ganancias como pérdidas por hechos fortuitos o robo de bienes de uso personal, tiene que comparar el total de ganancias con el total de pérdidas. Free tax calculator 2011 Haga esto luego de haber descontado todo reembolso, y los $100, del monto de cada pérdida, pero antes de haber restado el 10% del ingreso bruto ajustado de las pérdidas. Free tax calculator 2011 Las ganancias por hecho fortuito o robo no incluyen ganancias que usted haya decidido aplazar. Free tax calculator 2011 Vea la Publicación 547(SP) para más información sobre el aplazamiento de la declaración de una ganancia. Free tax calculator 2011 Pérdidas mayores a las ganancias. Free tax calculator 2011   Si sus pérdidas resultan ser mayores que sus ganancias reconocidas, reste las ganancias de las pérdidas y reste del resultado el 10% de su ingreso bruto ajustado. Free tax calculator 2011 El resto, si lo hubiera, es su pérdida deducible proveniente de bienes de uso personal. Free tax calculator 2011 Ganancias mayores a las pérdidas. Free tax calculator 2011   Si las ganancias reconocidas son mayores que las pérdidas, reste las pérdidas de las ganancias. Free tax calculator 2011 La diferencia se considera una ganancia de capital y tiene que declararse en el Anexo D (Formulario 1040). Free tax calculator 2011 La regla del 10% no es aplicable a las ganancias. Free tax calculator 2011 Cuándo Declarar Ganancias y Pérdidas Ganancias. Free tax calculator 2011   Si recibe un reembolso de seguros o de otro tipo que sea mayor a la base ajustada en los bienes que fueron destruidos o robados, tiene una ganancia resultante del hecho fortuito o robo. Free tax calculator 2011 Tiene que incluir esta ganancia en su ingreso en el año en que reciba el reembolso, a menos que escoja aplazar la declaración de la ganancia según lo explicado en la Publicación 547(SP). Free tax calculator 2011 Si tiene una pérdida, vea la Tabla 25-2. Free tax calculator 2011 Tabla 25-2. Free tax calculator 2011 Cuándo Deducir una Pérdida SI tiene una pérdida. Free tax calculator 2011 . Free tax calculator 2011 . Free tax calculator 2011 ENTONCES dedúzcala en el año en el que. Free tax calculator 2011 . Free tax calculator 2011 . Free tax calculator 2011 proveniente de un hecho fortuito, ocurrió la pérdida. Free tax calculator 2011 en una zona de desastre declarada como tal por el gobierno federal, ocurrió el desastre o el año inmediatamente antes del desastre. Free tax calculator 2011 proveniente de un robo, el robo fue descubierto. Free tax calculator 2011 en un depósito tratado como:   • hecho fortuito o cualquier pérdida ordinaria, se puede llegar a un cálculo aproximado razonable. Free tax calculator 2011 • deuda incobrable, los depósitos no tienen ningún valor. Free tax calculator 2011 Pérdidas. Free tax calculator 2011   Por lo general, puede deducir una pérdida por hecho fortuito no reembolsable sólo en el año tributario en el cual ocurrió el hecho fortuito. Free tax calculator 2011 Esto es aplicable aun cuando no repare o reponga los bienes dañados hasta un año posterior. Free tax calculator 2011   Puede deducir pérdidas por robo no reembolsables sólo en el año en el que descubrió que los bienes fueron robados. Free tax calculator 2011   Si no está seguro de si se le va a reembolsar alguna parte de la pérdida por hecho fortuito o robo, no deduzca dicha parte hasta el año tributario en que llegue a ser razonablemente seguro que no se le va a reembolsar. Free tax calculator 2011 Pérdidas de depósitos. Free tax calculator 2011   Si su pérdida es una pérdida de depósitos hechos en una institución financiera insolvente o en quiebra, vea la sección anterior, Pérdidas de Depósitos . Free tax calculator 2011 Pérdidas en Zonas de Desastre Normalmente, tiene que deducir una pérdida por hecho fortuito en el año en el que aconteció. Free tax calculator 2011 No obstante, si sufre una pérdida por hecho fortuito a causa de un desastre declarado como tal por el gobierno federal que ocurrió en una zona beneficiaria de ayuda pública y/o privada, puede optar por deducir esta pérdida en su declaración o declaración enmendada para cualquiera de los siguientes años: El año en el que aconteció el desastre. Free tax calculator 2011 El año inmediatamente anterior al año cuando aconteció el desastre. Free tax calculator 2011 Ganancias. Free tax calculator 2011    Hay reglas especiales que corresponden si escoge aplazar la declaración de ganancias sobre bienes dañados o destruidos en una zona de desastre declarada como tal por el gobierno federal. Free tax calculator 2011 Para saber más sobre esas reglas especiales, vea la Publicación 547(SP). Free tax calculator 2011 Plazos tributarios aplazados. Free tax calculator 2011   El IRS puede aplazar ciertos plazos tributarios hasta 1 año para aquellos contribuyentes que sean afectados por un desastre declarado por el gobierno federal. Free tax calculator 2011 Los plazos tributarios que puede aplazar el IRS incluyen aquéllos para presentar las declaraciones de impuesto sobre el ingreso y el impuesto sobre la nómina, y también puede aplazar los plazos para pagar el impuesto sobre el ingreso y el impuesto sobre la nómina así como para hacer aportaciones a un arreglo IRA tradicional o un arreglo Roth IRA. Free tax calculator 2011   Si se posterga el plazo tributario, el IRS anunciará este aplazamiento en su zona mediante un comunicado de prensa, una orden reglamentaria sobre impuestos, procedimientos tributarios, avisos, anuncios y a través de otros comunicados del Boletín de Impuestos Internos (IRB, por sus siglas en inglés) que le puedan servir de guía. Free tax calculator 2011 Vaya a www. Free tax calculator 2011 irs. Free tax calculator 2011 gov/Spanish/Alivio-Tributario-en-Situaciones-de-Desastre-para-Personas-y-Negocios para ver si algún plazo tributario ha sido pospuesto en su área y para más información acerca de alivios en situaciones de desastre. Free tax calculator 2011 Quién cumple los requisitos. Free tax calculator 2011   Si el IRS posterga un plazo tributario, los siguientes contribuyentes reúnen los requisitos para este aplazamiento: Toda persona física cuya vivienda principal está ubicada en una zona de desastre con cobertura (como se define más adelante). Free tax calculator 2011 Toda entidad comercial o empresario por cuenta propia cuyo lugar principal de trabajo se encuentre en una zona de desastre con cobertura. Free tax calculator 2011 Una persona que trabaje en servicios de ayuda y esté afiliada con alguna organización filantrópica o gubernamental y que esté ofreciendo ayuda en una zona de desastre que tenga cobertura. Free tax calculator 2011 Toda persona física, entidad comercial o empresa por cuenta propia cuyos registros se necesiten para cumplir un plazo tributario ya aplazado, siempre que esa documentación se mantenga en una zona de desastre con cobertura. Free tax calculator 2011 No es necesario que la vivienda principal o lugar principal de trabajo esté ubicado en la zona de desastre con cobertura. Free tax calculator 2011 Todo caudal hereditario o fideicomiso que tenga registros tributarios necesarios para cumplir un plazo tributario ya aplazado, siempre que esa documentación se mantenga en una zona de desastre con cobertura. Free tax calculator 2011 El cónyuge que presente una declaración conjunta con un contribuyente que reúna los requisitos para obtener un aplazamiento. Free tax calculator 2011 Toda persona física, entidad comercial o empresa por cuenta propia no ubicada en una zona de desastre con cobertura pero cuyos registros necesarios para cumplir un plazo tributario ya aplazado se mantengan en dicha zona de desastre con cobertura. Free tax calculator 2011 Toda persona física que haya visitado la zona de desastre con cobertura y que haya fallecido o sufrido lesiones por causa del desastre. Free tax calculator 2011 Cualquier otra persona que el IRS determine que ha sido afectada por un desastre declarado como tal por el gobierno federal. Free tax calculator 2011 Zona de desastre con cobertura. Free tax calculator 2011   Es una zona de desastre declarada como tal por el gobierno federal en la cual el IRS ha decidido postergar los plazos tributarios hasta por un año. Free tax calculator 2011 Reducción de intereses y multas. Free tax calculator 2011   El IRS puede reducir los intereses y multas por impuestos sobre el ingreso que no hayan sido pagados en su totalidad por la duración del aplazamiento de plazos tributarios. Free tax calculator 2011 Información adicional. Free tax calculator 2011   Para mayor información, vea Pérdidas en Zonas de Desastre en la Publicación 547(SP). Free tax calculator 2011 Cómo Declarar Ganancias y Pérdidas Use el Formulario 4684, en inglés, para declarar una ganancia o pérdida deducible de un hecho fortuito o robo. Free tax calculator 2011 Si sufre más de un solo hecho fortuito o robo, use un Formulario 4684 distinto para determinar su pérdida o ganancia para cada acontecimiento. Free tax calculator 2011 Combine las ganancias y pérdidas en un solo Formulario 4684. Free tax calculator 2011 Siga las instrucciones del mismo con respecto a qué líneas se han de llenar. Free tax calculator 2011 Además, tiene que usar el anexo correspondiente para declarar una ganancia o pérdida. Free tax calculator 2011 El anexo que debe usar dependerá de si tiene una ganancia o pérdida. Free tax calculator 2011 Si tiene una: Declárela en el: Ganancia Anexo D (Formulario 1040) Pérdida Anexo A (Formulario 1040) Ajustes a la base. Free tax calculator 2011   Si tiene una pérdida por hecho fortuito o robo, tiene que restar de su base en la propiedad todo seguro u otro reembolso que reciba y toda otra pérdida deducible. Free tax calculator 2011 Las cantidades que gaste en la restauración de su propiedad después de un hecho fortuito aumentan su base ajustada. Free tax calculator 2011 Vea Base Ajustada en el capítulo 13 para más información. Free tax calculator 2011 Pérdida neta de operación (NOL, por sus siglas en inglés). Free tax calculator 2011   Si su deducción por hechos fortuitos y robo hace que sus deducciones para el año sean mayores que su ingreso anual para el mismo año, es posible que tenga una pérdida neta de operación. Free tax calculator 2011 Puede declarar una pérdida neta de operación para reducir sus impuestos de un año anterior, lo que le permite obtener un reembolso de impuestos que ya ha pagado. Free tax calculator 2011 Otra posibilidad es usarla para reducir sus impuestos durante un año posterior. Free tax calculator 2011 No necesita tener una empresa para tener una pérdida neta de operación debido a hechos fortuitos o robo. Free tax calculator 2011 Para más información, vea la Publicación 536, Net Operating Losses (NOLs) for Individuals, Estates, and Trusts (Pérdidas netas de operación (NOL) para personas físicas, caudales hereditarios y fideicomisos), en inglés. Free tax calculator 2011 Prev  Up  Next   Home   More Online Publications