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How Do I Amend My 2011 Tax Return

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How Do I Amend My 2011 Tax Return

How do i amend my 2011 tax return 10. How do i amend my 2011 tax return   Business Bad Debts Table of Contents Introduction Topics - This chapter discusses: Useful Items - You may want to see: Definition of Business Bad DebtAccrual method. How do i amend my 2011 tax return Cash method. How do i amend my 2011 tax return Debt acquired from a decedent. How do i amend my 2011 tax return Liquidation. How do i amend my 2011 tax return Types of Business Bad Debts When a Debt Becomes Worthless How To Claim a Business Bad DebtSpecific Charge-Off Method Nonaccrual-Experience Method Recovery of a Bad DebtNet operating loss (NOL) carryover. How do i amend my 2011 tax return Introduction You have a bad debt if you cannot collect money owed to you. How do i amend my 2011 tax return A bad debt is either a business bad debt or a nonbusiness bad debt. How do i amend my 2011 tax return This chapter discusses only business bad debts. How do i amend my 2011 tax return Generally, a business bad debt is one that comes from operating your trade or business. How do i amend my 2011 tax return You can deduct business bad debts on Schedule C (Form 1040) or your applicable business income tax return. How do i amend my 2011 tax return All other bad debts are nonbusiness bad debts and are deductible only as short-term capital losses. How do i amend my 2011 tax return For more information on nonbusiness bad debts, see Publication 550. How do i amend my 2011 tax return Topics - This chapter discusses: Definition of business bad debt When a debt becomes worthless How to claim a business bad debt Recovery of a bad debt Useful Items - You may want to see: Publication 525 Taxable and Nontaxable Income 536 Net Operating Losses (NOLs) for Individuals, Estates, and Trusts 544 Sales and Other Dispositions of Assets 550 Investment Income and Expenses 556 Examination of Returns, Appeal Rights, and Claims for Refund Form (and Instructions) Schedule C (Form 1040) Profit or Loss From Business 1040X Amended U. How do i amend my 2011 tax return S. How do i amend my 2011 tax return Individual Income Tax Return 1045 Application for Tentative Refund 1139 Corporation Application for Tentative Refund 3115 Application for Change in Accounting Method See chapter 12 for information about getting publications and forms. How do i amend my 2011 tax return Definition of Business Bad Debt A business bad debt is a loss from the worthlessness of a debt that was either: Created or acquired in your trade or business, or Closely related to your trade or business when it became partly or totally worthless. How do i amend my 2011 tax return A debt is closely related to your trade or business if your primary motive for incurring the debt is business related. How do i amend my 2011 tax return Bad debts of a corporation (other than an S corporation) are always business bad debts. How do i amend my 2011 tax return Credit sales. How do i amend my 2011 tax return   Business bad debts are mainly the result of credit sales to customers. How do i amend my 2011 tax return Goods that have been sold, but not yet paid for, and services that have been performed, but not yet paid for, are recorded in your books as either accounts receivable or notes receivable. How do i amend my 2011 tax return After a reasonable period of time, if you have tried to collect the amount due, but are unable to do so, the uncollectible part becomes a business bad debt. How do i amend my 2011 tax return   Accounts or notes receivable valued at fair market value (FMV) when received are deductible only at that value, even though the FMV may be less than the face value. How do i amend my 2011 tax return If you purchased an account receivable for less than its face value, and the receivable subsequently becomes worthless, the most you are allowed to deduct is the amount you paid to acquire it. How do i amend my 2011 tax return    You can claim a business bad debt deduction only if the amount owed to you was previously included in gross income. How do i amend my 2011 tax return This applies to amounts owed to you from all sources of taxable income, including sales, services, rents, and interest. How do i amend my 2011 tax return Accrual method. How do i amend my 2011 tax return   If you use the accrual method of accounting, you generally report income as you earn it. How do i amend my 2011 tax return You can only claim a bad debt deduction for an uncollectible receivable if you have previously included the uncollectible amount in income. How do i amend my 2011 tax return   If you qualify, you can use the nonaccrual-experience method of accounting discussed later. How do i amend my 2011 tax return Under this method, you do not have to accrue income that, based on your experience, you do not expect to collect. How do i amend my 2011 tax return Cash method. How do i amend my 2011 tax return   If you use the cash method of accounting, you generally report income when you receive payment. How do i amend my 2011 tax return You cannot claim a bad debt deduction for amounts owed to you because you never included those amounts in income. How do i amend my 2011 tax return For example, a cash basis architect cannot claim a bad debt deduction if a client fails to pay the bill because the architect's fee was never included in income. How do i amend my 2011 tax return Debts from a former business. How do i amend my 2011 tax return   If you sell your business but retain its receivables, these debts are business debts because they arose out of your trade or business. How do i amend my 2011 tax return If any of these receivables subsequently become worthless, the loss is still a business bad debt. How do i amend my 2011 tax return Debt acquired from a decedent. How do i amend my 2011 tax return   The character of a loss from debts of a business acquired from a decedent is determined in the same way as debts acquired on the purchase of a business. How do i amend my 2011 tax return The executor of the decedent's estate treats any loss from the debts as a business bad debt if the debts were closely related to the decedent's trade or business when they became worthless. How do i amend my 2011 tax return Otherwise, a loss from these debts becomes a nonbusiness bad debt for the decedent's estate. How do i amend my 2011 tax return Liquidation. How do i amend my 2011 tax return   If you liquidate your business and some of the accounts receivable that you retain become worthless, they become business bad debts. How do i amend my 2011 tax return Types of Business Bad Debts Business bad debts may result from the following. How do i amend my 2011 tax return Loans to clients and suppliers. How do i amend my 2011 tax return   If you loan money to a client, supplier, employee, or distributor for a business reason and you are unable to collect the loan after attempting to do so, you have a business bad debt. How do i amend my 2011 tax return Debts owed by political parties. How do i amend my 2011 tax return   If a political party (or other organization that accepts contributions or spends money to influence elections) owes you money and the debt becomes worthless, you can claim a bad debt deduction only if all of the following requirements are met. How do i amend my 2011 tax return You use the accrual method of accounting. How do i amend my 2011 tax return The debt arose from the sale of goods or services in the ordinary course of your trade or business. How do i amend my 2011 tax return More than 30% of your receivables accrued in the year of the sale were from sales to political parties. How do i amend my 2011 tax return You made substantial and continuing efforts to collect on the debt. How do i amend my 2011 tax return Loan or capital contribution. How do i amend my 2011 tax return   You cannot claim a bad debt deduction for a loan you made to a corporation if, based on the facts and circumstances, the loan is actually a contribution to capital. How do i amend my 2011 tax return Debts of an insolvent partner. How do i amend my 2011 tax return   If your business partnership breaks up and one of your former partners becomes insolvent, you may have to pay more than your pro rata share of the partnership's debts. How do i amend my 2011 tax return If you pay any part of the insolvent partner's share of the debts, you can claim a bad debt deduction for the amount you paid that is attributable to the insolvent partner's share. How do i amend my 2011 tax return Business loan guarantee. How do i amend my 2011 tax return   If you guarantee a debt that subsequently becomes worthless, the debt can qualify as a business bad debt if all the following requirements are met. How do i amend my 2011 tax return You made the guarantee in the course of your trade or business. How do i amend my 2011 tax return You have a legal duty to pay the debt. How do i amend my 2011 tax return You made the guarantee before the debt became worthless. How do i amend my 2011 tax return You meet this requirement if you reasonably expected you would not have to pay the debt without full reimbursement from the borrower. How do i amend my 2011 tax return You received reasonable consideration for making the guarantee. How do i amend my 2011 tax return You meet this requirement if you made the guarantee in accord with normal business practice or for a good faith business purpose. How do i amend my 2011 tax return Example. How do i amend my 2011 tax return Jane Zayne owns the Zayne Dress Company. How do i amend my 2011 tax return She guaranteed payment of a $20,000 note for Elegant Fashions, a dress outlet. How do i amend my 2011 tax return Elegant Fashions is one of Zayne's largest clients. How do i amend my 2011 tax return Elegant Fashions later defaulted on the loan. How do i amend my 2011 tax return As a result, Ms. How do i amend my 2011 tax return Zayne paid the remaining balance of the loan in full to the bank. How do i amend my 2011 tax return She can claim a business bad debt deduction only for the amount she paid, since her guarantee was made in the course of her trade or business for a good faith business purpose. How do i amend my 2011 tax return She was motivated by the desire to retain one of her better clients and keep a sales outlet. How do i amend my 2011 tax return Deductible in the year paid. How do i amend my 2011 tax return   If you make a payment on a loan you guaranteed, you can deduct it in the year paid, unless you have rights against the borrower. How do i amend my 2011 tax return Rights against a borrower. How do i amend my 2011 tax return   When you make payment on a loan you guaranteed, you may have the right to take the place of the lender. How do i amend my 2011 tax return The debt is then owed to you. How do i amend my 2011 tax return If you have this right, or some other right to demand payment from the borrower, you cannot claim a bad debt deduction until these rights become partly or totally worthless. How do i amend my 2011 tax return Joint debtor. How do i amend my 2011 tax return   If two or more debtors jointly owe you money, your inability to collect from one does not enable you to deduct a proportionate amount as a bad debt. How do i amend my 2011 tax return Sale of mortgaged property. How do i amend my 2011 tax return   If mortgaged or pledged property is sold for less than the debt, the unpaid, uncollectible balance of the debt is a bad debt. How do i amend my 2011 tax return When a Debt Becomes Worthless A debt becomes worthless when there is no longer any chance the amount owed will be paid. How do i amend my 2011 tax return This may occur when the debt is due or prior to that date. How do i amend my 2011 tax return To demonstrate worthlessness, you must only show that you have taken reasonable steps to collect the debt but were unable to do so. How do i amend my 2011 tax return It is not necessary to go to court if you can show that a judgment from the court would be uncollectible. How do i amend my 2011 tax return Bankruptcy of your debtor is generally good evidence of the worthlessness of at least a part of an unsecured and unpreferred debt. How do i amend my 2011 tax return Property received for debt. How do i amend my 2011 tax return   If you receive property in partial settlement of a debt, reduce the debt by the property's FMV, which becomes the property's basis. How do i amend my 2011 tax return You can deduct the remaining debt as a bad debt if and when it becomes worthless. How do i amend my 2011 tax return   If you later sell the property for more than its basis, any gain on the sale is due to the appreciation of the property. How do i amend my 2011 tax return It is not a recovery of a bad debt. How do i amend my 2011 tax return For information on the sale of an asset, see Publication 544. How do i amend my 2011 tax return How To Claim a Business Bad Debt There are two methods to claim a business bad debt. How do i amend my 2011 tax return The specific charge-off method. How do i amend my 2011 tax return The nonaccrual-experience method. How do i amend my 2011 tax return Generally, you must use the specific charge-off method. How do i amend my 2011 tax return However, you may use the nonaccrual-experience method if you meet the requirements discussed later under Nonaccrual-Experience Method . How do i amend my 2011 tax return Specific Charge-Off Method If you use the specific charge-off method, you can deduct specific business bad debts that become either partly or totally worthless during the tax year. How do i amend my 2011 tax return However, with respect to partly worthless bad debts, your deduction is limited to the amount you charged off on your books during the year. How do i amend my 2011 tax return Partly worthless debts. How do i amend my 2011 tax return   You can deduct specific bad debts that become partly uncollectible during the tax year. How do i amend my 2011 tax return Your tax deduction is limited to the amount you charge off on your books during the year. How do i amend my 2011 tax return You do not have to charge off and deduct your partly worthless debts annually. How do i amend my 2011 tax return You can delay the charge off until a later year. How do i amend my 2011 tax return However, you cannot deduct any part of a debt after the year it becomes totally worthless. How do i amend my 2011 tax return Significantly modified debt. How do i amend my 2011 tax return   An exception to the charge-off rule exists for debt which has been significantly modified and on which the holder recognized gain. How do i amend my 2011 tax return For more information, see Regulations section 1. How do i amend my 2011 tax return 166-3(a)(3). How do i amend my 2011 tax return Deduction disallowed. How do i amend my 2011 tax return   Generally, you can claim a partial bad debt deduction only in the year you make the charge-off on your books. How do i amend my 2011 tax return If, under audit, the IRS does not allow your deduction and the debt becomes partly worthless in a later tax year, you can deduct the amount you charged off in that year plus the disallowed amount charged off in the earlier year. How do i amend my 2011 tax return The charge-off in the earlier year, unless reversed on your books, fulfills the charge-off requirement for the later year. How do i amend my 2011 tax return Totally worthless debts. How do i amend my 2011 tax return   If a debt becomes totally worthless in the current tax year, you can deduct the entire amount, less any amount deducted in an earlier tax year when the debt was only partly worthless. How do i amend my 2011 tax return   You do not have to make an actual charge-off on your books to claim a bad debt deduction for a totally worthless debt. How do i amend my 2011 tax return However, you may want to do so. How do i amend my 2011 tax return If you do not and the IRS later rules the debt is only partly worthless, you will not be allowed a deduction for the debt in that tax year because a deduction of a partly worthless bad debt is limited to the amount actually charged off. How do i amend my 2011 tax return See Partly worthless debts, earlier. How do i amend my 2011 tax return Filing a claim for refund. How do i amend my 2011 tax return   If you did not deduct a bad debt on your original return for the year it became worthless, you can file a claim for a credit or refund. How do i amend my 2011 tax return If the bad debt was totally worthless, you must file the claim by the later of the following dates. How do i amend my 2011 tax return 7 years from the date your original return was due (not including extensions). How do i amend my 2011 tax return 2 years from the date you paid the tax. How do i amend my 2011 tax return   If the claim is for a partly worthless bad debt, you must file the claim by the later of the following dates. How do i amend my 2011 tax return 3 years from the date you filed your original return. How do i amend my 2011 tax return 2 years from the date you paid the tax. How do i amend my 2011 tax return You may have longer to file the claim if you were unable to manage your financial affairs due to a physical or mental impairment. How do i amend my 2011 tax return Such an impairment requires proof of existence. How do i amend my 2011 tax return   For details and more information about filing a claim, see Publication 556. How do i amend my 2011 tax return Use one of the following forms to file a claim. How do i amend my 2011 tax return For more information, see the instructions for the applicable form. How do i amend my 2011 tax return Table 10-1. How do i amend my 2011 tax return Forms Used To File a Claim IF you filed as a. How do i amend my 2011 tax return . How do i amend my 2011 tax return . How do i amend my 2011 tax return THEN file. How do i amend my 2011 tax return . How do i amend my 2011 tax return . How do i amend my 2011 tax return Sole proprietor or farmer Form 1040X Corporation Form 1120X S corporation Form 1120S and check box H(4) Partnership Form 1065X if filing on paper or  Form 1065 and check box G(5) if filing electronically Nonaccrual-Experience Method If you use an accrual method of accounting and qualify under the rules explained in this section, you can use the nonaccrual-experience method for bad debts. How do i amend my 2011 tax return Under this method, you do not accrue service related income you expect to be uncollectible. How do i amend my 2011 tax return Because the expected uncollectible amounts are not included in income, these amounts are not later deducted from income. How do i amend my 2011 tax return Generally, you can use the nonaccrual-experience method for accounts receivable for services you performed only if: The services are provided in the fields of accounting, actuarial science, architecture, consulting, engineering, health, law, or the performing arts, or You meet the $5 million gross receipts test for all prior years. How do i amend my 2011 tax return Service related income. How do i amend my 2011 tax return   You can use the nonaccrual-experience method only for amounts earned by performing services. How do i amend my 2011 tax return You cannot use this method for amounts owed to you from activities such as lending money, selling goods, or acquiring receivables or other rights to receive payment. How do i amend my 2011 tax return Gross receipts test. How do i amend my 2011 tax return   To find out if you meet the $5 million gross receipts test for all prior years, you must figure the average annual gross receipts for each prior year. How do i amend my 2011 tax return If your average annual gross receipts for any year exceeds $5 million, you cannot use the non-accural experience method. How do i amend my 2011 tax return   The average annual gross receipts for any year is the average of gross receipts from the year in question and the 2 previous years. How do i amend my 2011 tax return For example, if you were figuring the average annual gross receipts for 2013, you would average your gross receipts for 2011, 2012, and 2013. How do i amend my 2011 tax return Interest or penalty charged. How do i amend my 2011 tax return   Generally, you cannot use the nonaccrual-experience method for amounts due on which you charge interest or a late payment penalty. How do i amend my 2011 tax return However, do not treat a discount offered for early payment as the charging of interest or a penalty if both the following apply. How do i amend my 2011 tax return You otherwise accrue the full amount due as gross income at the time you provide the services. How do i amend my 2011 tax return You treat the discount allowed for early payment as an adjustment to gross income in the year of payment. How do i amend my 2011 tax return Change in accounting method. How do i amend my 2011 tax return   Generally, you must obtain consent to change to a nonaccrual-experience method (other than one of the safe harbor methods) or to change from one method to another. How do i amend my 2011 tax return See Form 3115 and the Instructions for Form 3115 for more information. How do i amend my 2011 tax return Recovery of a Bad Debt If you claim a deduction for a bad debt on your income tax return and later recover (collect) all or part of it, you may have to include all or part of the recovery in gross income. How do i amend my 2011 tax return The amount you include is limited to the amount you actually deducted. How do i amend my 2011 tax return However, you can exclude the amount deducted that did not reduce your tax. How do i amend my 2011 tax return Report the recovery as “Other income” on the appropriate business form or schedule. How do i amend my 2011 tax return See Recoveries in Publication 525 for more information. How do i amend my 2011 tax return Net operating loss (NOL) carryover. How do i amend my 2011 tax return   If a bad debt deduction increases an NOL carryover that has not expired before the beginning of the tax year in which the recovery takes place, you treat the deduction as having reduced your tax. How do i amend my 2011 tax return A bad debt deduction that contributes to a NOL helps lower taxes in the year to which you carry the NOL. How do i amend my 2011 tax return For more information about NOLs, see Publication 536. How do i amend my 2011 tax return Also, see the Instructions for Form 1045, and the Instructions for Form 1139. 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How do i amend my 2011 tax return Part Five -   Deducción Estándar y Deducciones Detalladas Después de calcular su ingreso bruto ajustado, entonces puede restar las deducciones utilizadas para calcular los ingresos tributables. How do i amend my 2011 tax return Puede restar la deducción estándar o las deducciones detalladas. How do i amend my 2011 tax return Las deducciones detalladas son deducciones por determinados gastos enumerados en el Anexo A (Formulario 1040). How do i amend my 2011 tax return Los diez capítulos de esta sección tratan sobre la deducción estándar, cada deducción detallada y el límite sobre algunas de sus deducciones detalladas si su ingreso bruto ajustado es mayor que ciertas cantidades. How do i amend my 2011 tax return Vea el capítulo 20 para saber qué factores debe tener en cuenta al decidir si debe restar o no la deducción estándar o las deducciones detalladas. How do i amend my 2011 tax return Table of Contents 20. How do i amend my 2011 tax return   Deducción EstándarQué Hay de Nuevo Introduction Cantidad de la Deducción Estándar Deducción Estándar para DependientesDefinición del ingreso del trabajo. How do i amend my 2011 tax return Quién Debe Detallar las DeduccionesCuándo detallar las deducciones. How do i amend my 2011 tax return Personas casadas que presentan la declaración por separado. How do i amend my 2011 tax return 21. How do i amend my 2011 tax return   Gastos Médicos y DentalesQué Hay de Nuevo Introduction Useful Items - You may want to see: ¿Qué Son Gastos Médicos? ¿Qué Gastos Puede Incluir Este Año?Estados donde rige la ley de los bienes gananciales. How do i amend my 2011 tax return ¿Qué Cantidad de los Gastos Puede Deducir? ¿De Qué Personas Puede Incluir Gastos Médicos?Usted Cónyuge Dependiente Difuntos ¿Qué Gastos Médicos se Pueden Incluir?Primas de Seguros Comidas y Alojamiento Transporte Gastos del Cuidado de un Dependiente Incapacitado ¿Cómo se Tratan los Reembolsos?Reembolso de Seguros Indemnizaciones por Lesiones Personales Cómo Calcular y Reclamar la Deducción en su Declaración de Impuestos¿Qué Formulario Debe Usar para la Declaración? Gastos de Trabajo Relacionados con un Impedimento Costos del Seguro Médico para Personas que Trabajan por Cuenta Propia 22. How do i amend my 2011 tax return   ImpuestosIntroductionGobierno tribal de indios estadounidenses. How do i amend my 2011 tax return Useful Items - You may want to see: Requisitos para Deducir Todo Impuesto Impuestos sobre los IngresosImpuestos Estatales y Locales sobre los Ingresos Impuestos Extranjeros sobre los Ingresos Impuestos Generales sobre las VentasVehículos de motor. How do i amend my 2011 tax return Impuestos sobre Bienes RaícesImpuestos sobre bienes raíces de años anteriores. How do i amend my 2011 tax return Ejemplos. How do i amend my 2011 tax return Formulario 1099-S. How do i amend my 2011 tax return Cantidades Relacionadas con Bienes Raíces que no Puede Deducir Impuestos sobre Bienes Muebles Impuestos y Cargos que no Puede Deducir Dónde se Anotan las Deducciones 23. How do i amend my 2011 tax return   Gastos de InteresesIntroduction Useful Items - You may want to see: Intereses Hipotecarios de ViviendaCantidad Deducible Puntos Primas de Seguro Hipotecario Formulario 1098, Estado de Cuenta de los Intereses Hipotecarios Intereses Procedentes de InversionesBienes de Inversión Asignación de Gastos de Intereses Límite sobre la Deducción Cantidades que No Puede DeducirIntereses Personales Asignación de Intereses Cómo Hacer la DeclaraciónMás de un prestatario. How do i amend my 2011 tax return Fondos procedentes de una hipoteca utilizados para negocios o inversiones. How do i amend my 2011 tax return 24. How do i amend my 2011 tax return   DonacionesIntroduction Useful Items - You may want to see: Organizaciones que Reúnen los Requisitos para Recibir Donaciones DeduciblesTipos de Organizaciones Calificadas Donaciones que Puede DeducirDonaciones de las Cuales Usted se Beneficia Gastos Pagados a Nombre de un Estudiante que Vive con Usted Gastos de Bolsillo al Prestar Servicios Donaciones que no Puede DeducirDonaciones Hechas a Personas Físicas Donaciones Hechas a Organizaciones no Calificadas Donaciones de las Cuales Usted se Beneficia Valor de Tiempo o Servicios Gastos Personales Cargos de Tasación Donaciones de BienesExcepción. How do i amend my 2011 tax return Artículos domésticos. How do i amend my 2011 tax return Deducción de más de $500. How do i amend my 2011 tax return Formulario 1098-C. How do i amend my 2011 tax return Se acerca el plazo para la presentación de la declaración y aún no tiene el Formulario 1098-C. How do i amend my 2011 tax return Excepción 1: vehículo usado o mejorado por la organización. How do i amend my 2011 tax return Excepción 2: vehículo donado o vendido a una persona necesitada. How do i amend my 2011 tax return Deducción de $500 o menos. How do i amend my 2011 tax return Derecho al uso de los bienes. How do i amend my 2011 tax return Bienes muebles tangibles. How do i amend my 2011 tax return Intereses futuros. How do i amend my 2011 tax return Determinación del Valor Justo de Mercado Donación de Bienes Cuyo Valor ha Disminuido Donación de Bienes Cuyo Valor ha Aumentado Cuándo Puede Deducir sus DonacionesCheques. How do i amend my 2011 tax return Mensaje de texto. How do i amend my 2011 tax return Tarjeta de crédito. How do i amend my 2011 tax return Pago telefónico. How do i amend my 2011 tax return Título de acciones. How do i amend my 2011 tax return Pagaré. How do i amend my 2011 tax return Opción. How do i amend my 2011 tax return Fondos de un préstamo. How do i amend my 2011 tax return Límites sobre DeduccionesCantidades Trasladadas al Año Siguiente Documentación que se Debe MantenerDonaciones en Efectivo Donaciones que no Sean en Efectivo Gastos de Bolsillo Cómo Declarar las Donaciones Caritativas 25. How do i amend my 2011 tax return   Pérdidas por Hecho Fortuito y Robo no Relacionadas con los NegociosQué Hay de Nuevo Introduction Useful Items - You may want to see: Hecho FortuitoMascota de la familia. How do i amend my 2011 tax return Deterioro progresivo. How do i amend my 2011 tax return Daños ocasionados por paneles de yeso (drywall) corrosivos. How do i amend my 2011 tax return 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 26. How do i amend my 2011 tax return   Gastos de Automóvil y Otros Gastos de Negocio del EmpleadoQué Hay de Nuevo Introduction Useful Items - You may want to see: Gastos de ViajeViajes Lejos de Su Domicilio Domicilio Tributario Trabajo o Asignación Temporal ¿Qué Gastos de Viaje se Pueden Deducir? Viajes en los Estados Unidos Viajes Fuera de los Estados Unidos Convenciones Gastos de EntretenimientoLímite del 50% ¿Qué Gastos de Entretenimiento se Pueden Deducir? ¿Qué Gastos de Entretenimiento no se Pueden Deducir? Gastos por Regalos Gastos de TransportePersonal en Reserva de las Fuerzas Armadas. How do i amend my 2011 tax return Cargos de estacionamiento. How do i amend my 2011 tax return Publicidad en el automóvil. How do i amend my 2011 tax return Uso compartido de automóviles. How do i amend my 2011 tax return Transporte de herramientas o instrumentos. How do i amend my 2011 tax return Gastos de desplazamiento de sindicalistas desde el centro del sindicato. How do i amend my 2011 tax return Gastos de Automóvil Mantenimiento de DocumentaciónCómo Demostrar los Gastos Cuánto Tiempo Tiene que Guardar Documentación y Recibos Cómo Hacer la DeclaraciónRegalos. How do i amend my 2011 tax return Empleados estatutarios. How do i amend my 2011 tax return Reembolsos Cómo Llenar los Formularios 2106 y 2106-EZ Reglas Especiales 27. How do i amend my 2011 tax return   Beneficios Tributarios para Estudios Relacionados con el TrabajoQué Hay de Nuevo Introduction Useful Items - You may want to see: Estudios Relacionados con el Trabajo que Reúnen los Requisitos de la DeducciónEstudios Requeridos por el Empleador o por Ley Estudios para Mantener o Mejorar Destrezas Estudios para Satisfacer los Requisitos Mínimos Estudios que lo Capacitan para un Nuevo Oficio o Negocio Qué Gastos se Pueden Deducir Reembolso no reclamado. How do i amend my 2011 tax return Gastos de Transporte Gastos de Viaje No se Permiten Beneficios Dobles Reembolsos Cómo Deducir Gastos de NegociosPersonas que Trabajan por Cuenta Propia Empleados Artistas del Espectáculo y Funcionarios a los que se les Pagan Honorarios Gastos de Trabajo Relacionados con un Impedimento Documentación 28. How do i amend my 2011 tax return   Deducciones MisceláneasQué Hay de Nuevo Introduction Useful Items - You may want to see: Deducciones Sujetas al Límite del 2%Gastos del Empleado no Reembolsados (Línea 21) Costos de la Preparación de la Declaración de Impuestos (Línea 22) Otros Gastos (Línea 23) Deducciones no Sujetas al Límite del 2%Lista de Deducciones Gastos no DeduciblesLista de Gastos no Deducibles 29. How do i amend my 2011 tax return   Límite sobre Deducciones DetalladasIntroduction Useful Items - You may want to see: ¿Está Usted Sujeto al Límite? ¿Qué Deducciones Detalladas Están Limitadas? ¿Qué Deducciones Detalladas no Están Limitadas? ¿Cómo se Calcula el Límite?Ejemplo Prev  Up  Next   Home   More Online Publications