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How Do I File A 2012 Tax Return

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How Do I File A 2012 Tax Return

How do i file a 2012 tax return Internal Revenue Bulletin:  2013-12  March 18, 2013  Rev. How do i file a 2012 tax return Proc. How do i file a 2012 tax return 2013-21 Table of Contents SECTION 1. How do i file a 2012 tax return PURPOSE SECTION 2. How do i file a 2012 tax return BACKGROUND SECTION 3. How do i file a 2012 tax return SCOPE SECTION 4. How do i file a 2012 tax return APPLICATION. How do i file a 2012 tax return 01 Limitations on Depreciation Deductions for Certain Automobiles. How do i file a 2012 tax return . How do i file a 2012 tax return 02 Inclusions in Income of Lessees of Passenger Automobiles. How do i file a 2012 tax return SECTION 5. How do i file a 2012 tax return EFFECTIVE DATE SECTION 6. How do i file a 2012 tax return DRAFTING INFORMATION SECTION 1. How do i file a 2012 tax return PURPOSE This revenue procedure provides: (1) limitations on depreciation deductions for owners of passenger automobiles first placed in service by the taxpayer during calendar year 2013, including separate tables of limitations on depreciation deductions for trucks and vans; and (2) the amounts that must be included in income by lessees of passenger automobiles first leased by the taxpayer during calendar year 2013, including a separate table of inclusion amounts for lessees of trucks and vans. How do i file a 2012 tax return The tables detailing these depreciation limitations and lessee inclusion amounts reflect the automobile price inflation adjustments required by § 280F(d)(7) of the Internal Revenue Code. How do i file a 2012 tax return SECTION 2. How do i file a 2012 tax return BACKGROUND . How do i file a 2012 tax return 01 For owners of passenger automobiles, § 280F(a) imposes dollar limitations on the depreciation deduction for the year the taxpayer places the passenger automobile in service and for each succeeding year. How do i file a 2012 tax return For passenger automobiles placed in service after 1988, § 280F(d)(7) requires the Internal Revenue Service to increase the amounts allowable as depreciation deductions by a price inflation adjustment amount. How do i file a 2012 tax return The method of calculating this price inflation amount for trucks and vans placed in service in or after calendar year 2003 uses a different CPI “automobile component” (the “new trucks” component) than that used in the price inflation amount calculation for other passenger automobiles (the “new cars” component), resulting in somewhat higher depreciation deductions for trucks and vans. How do i file a 2012 tax return This change reflects the higher rate of price inflation for trucks and vans since 1988. How do i file a 2012 tax return . How do i file a 2012 tax return 02 Section 331(a) of the American Taxpayer Relief Act of 2012, Pub. How do i file a 2012 tax return L. How do i file a 2012 tax return No. How do i file a 2012 tax return 112-240, 126 Stat. How do i file a 2012 tax return 2313 (Jan. How do i file a 2012 tax return 2, 2013) (the “Act”) extended the 50 percent additional first year depreciation deduction under § 168(k) to qualified property acquired by the taxpayer after December 31, 2007, and before January 1, 2014, if no written binding contract for the acquisition of the property existed before January 1, 2008, and if the taxpayer places the property in service generally before January 1, 2014. How do i file a 2012 tax return Section 168(k)(2)(F)(i) increases the first year depreciation allowed under § 280F(a)(1)(A)(i) by $8,000 for passenger automobiles to which the additional first year depreciation deduction under § 168(k) (hereinafter, referred to as “§ 168(k) additional first year depreciation deduction”) applies. How do i file a 2012 tax return . How do i file a 2012 tax return 03 Section 168(k)(2)(D)(i) provides that the § 168(k) additional first year depreciation deduction does not apply to any property required to be depreciated under the alternative depreciation system of § 168(g), including property described in § 280F(b)(1). How do i file a 2012 tax return Section 168(k)(2)(D)(iii) permits a taxpayer to elect out of the § 168(k) additional first year depreciation deduction for any class of property. How do i file a 2012 tax return Section 168(k)(4), as amended by the Act, permits a corporation to elect to increase the alternative minimum tax (“AMT”) credit limitation under § 53(c), instead of claiming the § 168(k) additional first year depreciation deduction for all eligible qualified property placed in service after December 31, 2012, that is round 3 extension property (as defined in § 168(k)(4)(J)(iv)). How do i file a 2012 tax return Accordingly, this revenue procedure provides tables for passenger automobiles for which the § 168(k) additional first year depreciation deduction applies. How do i file a 2012 tax return This revenue procedure also provides tables for passenger automobiles for which the § 168(k) additional first year depreciation deduction does not apply, either because taxpayer: (1) purchased the passenger automobile used; (2) did not use the passenger automobile during 2013 more than 50 percent for business purposes; (3) elected out of the § 168(k) additional first year depreciation deduction pursuant to § 168(k)(2)(D)(iii); or (4) elected to increase the § 53 AMT credit limitation in lieu of claiming § 168(k) additional first year depreciation. How do i file a 2012 tax return . How do i file a 2012 tax return 04 Section 280F(c) requires a reduction in the deduction allowed to the lessee of a leased passenger automobile. How do i file a 2012 tax return The reduction must be substantially equivalent to the limitations on the depreciation deductions imposed on owners of passenger automobiles. How do i file a 2012 tax return Under § 1. How do i file a 2012 tax return 280F-7(a) of the Income Tax Regulations, this reduction requires a lessee to include in gross income an amount determined by applying a formula to the amount obtained from a table. How do i file a 2012 tax return One table applies to lessees of trucks and vans and another table applies to all other passenger automobiles. How do i file a 2012 tax return Each table shows inclusion amounts for a range of fair market values for each taxable year after the passenger automobile is first leased. How do i file a 2012 tax return SECTION 3. How do i file a 2012 tax return SCOPE . How do i file a 2012 tax return 01 The limitations on depreciation deductions in section 4. How do i file a 2012 tax return 01(2) of this revenue procedure apply to passenger automobiles (other than leased passenger automobiles) that are placed in service by the taxpayer in calendar year 2013, and continue to apply for each taxable year that the passenger automobile remains in service. How do i file a 2012 tax return . How do i file a 2012 tax return 02 The tables in section 4. How do i file a 2012 tax return 02 of this revenue procedure apply to leased passenger automobiles for which the lease term begins during calendar year 2013. How do i file a 2012 tax return Lessees of these passenger automobiles must use these tables to determine the inclusion amount for each taxable year during which the passenger automobile is leased. How do i file a 2012 tax return See Rev. How do i file a 2012 tax return Proc. How do i file a 2012 tax return 2008-22, 2008-1 C. How do i file a 2012 tax return B. How do i file a 2012 tax return 658, for passenger automobiles first leased during calendar year 2008; Rev. How do i file a 2012 tax return Proc. How do i file a 2012 tax return 2009-24, 2009-17 I. How do i file a 2012 tax return R. How do i file a 2012 tax return B. How do i file a 2012 tax return 885, for passenger automobiles first leased during calendar year 2009; Rev. How do i file a 2012 tax return Proc. How do i file a 2012 tax return 2010-18, 2010-09 I. How do i file a 2012 tax return R. How do i file a 2012 tax return B. How do i file a 2012 tax return 427, as amplified and modified by section 4. How do i file a 2012 tax return 03 of Rev. How do i file a 2012 tax return Proc. How do i file a 2012 tax return 2011-21, 2011-12 I. How do i file a 2012 tax return R. How do i file a 2012 tax return B. How do i file a 2012 tax return 560, for passenger automobiles first leased during calendar year 2010; Rev. How do i file a 2012 tax return Proc. How do i file a 2012 tax return 2011-21, for passenger automobiles first leased during calendar year 2011; and Rev. How do i file a 2012 tax return Proc. How do i file a 2012 tax return 2012-23, 2012-14 I. How do i file a 2012 tax return R. How do i file a 2012 tax return B. How do i file a 2012 tax return 712, for passenger automobiles first leased during calendar year 2012. How do i file a 2012 tax return SECTION 4. How do i file a 2012 tax return APPLICATION . How do i file a 2012 tax return 01 Limitations on Depreciation Deductions for Certain Automobiles. How do i file a 2012 tax return (1) Amount of the inflation adjustment. How do i file a 2012 tax return (a) Passenger automobiles (other than trucks or vans). How do i file a 2012 tax return Under § 280F(d)(7)(B)(i), the automobile price inflation adjustment for any calendar year is the percentage (if any) by which the CPI automobile component for October of the preceding calendar year exceeds the CPI automobile component for October 1987. How do i file a 2012 tax return Section 280F(d)(7)(B)(ii) defines the term “CPI automobile component” as the automobile component of the Consumer Price Index for all Urban Consumers published by the Department of Labor. How do i file a 2012 tax return The new car component of the CPI was 115. How do i file a 2012 tax return 2 for October 1987 and 143. How do i file a 2012 tax return 787 for October 2012. How do i file a 2012 tax return The October 2012 index exceeded the October 1987 index by 28. How do i file a 2012 tax return 587. How do i file a 2012 tax return Therefore, the automobile price inflation adjustment for 2013 for passenger automobiles (other than trucks and vans) is 24. How do i file a 2012 tax return 8 percent (28. How do i file a 2012 tax return 587/115. How do i file a 2012 tax return 2 x 100%). How do i file a 2012 tax return The dollar limitations in § 280F(a) are multiplied by a factor of 0. How do i file a 2012 tax return 248, and the resulting increases, after rounding to the nearest $100, are added to the 1988 limitations to give the depreciation limitations applicable to passenger automobiles (other than trucks and vans) for calendar year 2013. How do i file a 2012 tax return This adjustment applies to all passenger automobiles (other than trucks and vans) that are first placed in service in calendar year 2013. How do i file a 2012 tax return (b) Trucks and vans. How do i file a 2012 tax return To determine the dollar limitations for trucks and vans first placed in service during calendar year 2013, the Service uses the new truck component of the CPI instead of the new car component. How do i file a 2012 tax return The new truck component of the CPI was 112. How do i file a 2012 tax return 4 for October 1987 and 149. How do i file a 2012 tax return 386 for October 2012. How do i file a 2012 tax return The October 2012 index exceeded the October 1987 index by 36. How do i file a 2012 tax return 986. How do i file a 2012 tax return Therefore, the automobile price inflation adjustment for 2013 for trucks and vans is 32. How do i file a 2012 tax return 9 percent (36. How do i file a 2012 tax return 986/112. How do i file a 2012 tax return 4 x 100%). How do i file a 2012 tax return The dollar limitations in § 280F(a) are multiplied by a factor of 0. How do i file a 2012 tax return 329, and the resulting increases, after rounding to the nearest $100, are added to the 1988 limitations to give the depreciation limitations for trucks and vans. How do i file a 2012 tax return This adjustment applies to all trucks and vans that are first placed in service in calendar year 2013. How do i file a 2012 tax return (2) Amount of the limitation. How do i file a 2012 tax return Tables 1 through 4 contain the dollar amount of the depreciation limitation for each taxable year for passenger automobiles a taxpayer places in service in calendar year 2013. How do i file a 2012 tax return Use Table 1 for a passenger automobile (other than a truck or van), and Table 2 for a truck or van, placed in service in calendar year 2013 for which the § 168(k) additional first year depreciation deduction applies. How do i file a 2012 tax return Use Table 3 for a passenger automobile (other than a truck or van), and Table 4 for a truck or van, placed in service in calendar year 2013 for which the § 168(k) additional first year depreciation deduction does not apply. How do i file a 2012 tax return REV. How do i file a 2012 tax return PROC. How do i file a 2012 tax return 2013-21 TABLE 1 DEPRECIATION LIMITATIONS FOR PASSENGER AUTOMOBILES (THAT ARE NOT TRUCKS OR VANS) PLACED IN SERVICE IN CALENDAR YEAR 2013 FOR WHICH THE § 168(k) ADDITIONAL FIRST YEAR DEPRECIATION DEDUCTION APPLIES Tax Year Amount 1st Tax Year $11,160 2nd Tax Year $5,100 3rd Tax Year $3,050 Each Succeeding Year $1,875 REV. How do i file a 2012 tax return PROC. How do i file a 2012 tax return 2013-21 TABLE 2 DEPRECIATION LIMITATIONS FOR TRUCKS AND VANS PLACED IN SERVICE IN CALENDAR YEAR 2013 FOR WHICH THE § 168(k) ADDITIONAL FIRST YEAR DEPRECIATION DEDUCTION APPLIES Tax Year Amount 1st Tax Year $11,360 2nd Tax Year $5,400 3rd Tax Year $3,250 Each Succeeding Year $1,975 REV. How do i file a 2012 tax return PROC. How do i file a 2012 tax return 2013-21 TABLE 3 DEPRECIATION LIMITATIONS FOR PASSENGER AUTOMOBILES (THAT ARE NOT TRUCKS OR VANS) PLACED IN SERVICE IN CALENDAR YEAR 2013 FOR WHICH THE § 168(k) ADDITIONAL FIRST YEAR DEPRECIATION DEDUCTION DOES NOT APPLY Tax Year Amount 1st Tax Year $3,160 2nd Tax Year $5,100 3rd Tax Year $3,050 Each Succeeding Year $1,875 REV. How do i file a 2012 tax return PROC. How do i file a 2012 tax return 2013-21 TABLE 4 DEPRECIATION LIMITATIONS FOR TRUCKS AND VANS PLACED IN SERVICE IN CALENDAR YEAR 2013 FOR WHICH THE § 168(k) ADDITIONAL FIRST YEAR DEPRECIATION DEDUCTION DOES NOT APPLY Tax Year Amount 1st Tax Year $3,360 2nd Tax Year $5,400 3rd Tax Year $3,250 Each Succeeding Year $1,975 . How do i file a 2012 tax return 02 Inclusions in Income of Lessees of Passenger Automobiles. How do i file a 2012 tax return A taxpayer must follow the procedures in § 1. How do i file a 2012 tax return 280F-7(a) for determining the inclusion amounts for passenger automobiles first leased in calendar year 2013. How do i file a 2012 tax return In applying these procedures, lessees of passenger automobiles other than trucks and vans should use Table 5 of this revenue procedure, while lessees of trucks and vans should use Table 6 of this revenue procedure. How do i file a 2012 tax return REV. How do i file a 2012 tax return PROC. How do i file a 2012 tax return 2013-21 TABLE 5 DOLLAR AMOUNTS FOR PASSENGER AUTOMOBILES (THAT ARE NOT TRUCKS OR VANS) WITH A LEASE TERM BEGINNING IN CALENDAR YEAR 2013 Fair Market Value of Passenger Automobile Tax Year During Lease Over Not Over 1st 2nd 3rd 4th 5th & later $19,000 $19,500 2 4 6 7 8 19,500 20,000 2 5 6 9 9 20,000 20,500 2 5 8 9 11 20,500 21,000 3 6 8 10 12 21,000 21,500 3 6 10 11 13 21,500 22,000 3 7 10 13 14 22,000 23,000 4 8 11 14 16 23,000 24,000 4 9 14 16 18 24,000 25,000 5 10 15 18 21 25,000 26,000 5 12 16 21 23 26,000 27,000 6 12 19 23 25 27,000 28,000 6 14 20 25 28 28,000 29,000 7 15 22 27 30 29,000 30,000 7 16 24 29 33 30,000 31,000 8 17 26 31 35 31,000 32,000 8 19 27 33 38 32,000 33,000 9 20 29 35 40 33,000 34,000 10 21 31 37 43 34,000 35,000 10 22 33 39 45 35,000 36,000 11 23 35 41 48 36,000 37,000 11 25 36 43 50 37,000 38,000 12 26 38 45 53 38,000 39,000 12 27 40 47 55 39,000 40,000 13 28 42 49 58 40,000 41,000 13 29 44 52 59 41,000 42,000 14 30 45 54 63 42,000 43,000 14 32 47 56 64 43,000 44,000 15 33 48 59 67 44,000 45,000 15 34 51 60 69 45,000 46,000 16 35 52 63 72 46,000 47,000 17 36 54 65 74 47,000 48,000 17 38 55 67 77 48,000 49,000 18 39 57 69 79 49,000 50,000 18 40 59 71 82 50,000 51,000 19 41 61 73 84 51,000 52,000 19 42 63 75 87 52,000 53,000 20 43 65 77 89 53,000 54,000 20 45 66 79 92 54,000 55,000 21 46 68 81 94 55,000 56,000 21 47 70 84 96 56,000 57,000 22 48 72 85 99 57,000 58,000 22 50 73 88 101 58,000 59,000 23 51 75 90 103 59,000 60,000 24 52 76 92 106 60,000 62,000 24 54 79 95 110 62,000 64,000 25 56 83 99 115 64,000 66,000 27 58 87 103 120 66,000 68,000 28 60 90 108 125 68,000 70,000 29 63 93 112 130 70,000 72,000 30 65 97 117 134 72,000 74,000 31 68 100 121 139 74,000 76,000 32 70 104 125 144 76,000 78,000 33 73 107 129 149 78,000 80,000 34 75 111 133 154 80,000 85,000 36 79 117 141 162 85,000 90,000 39 85 126 151 174 90,000 95,000 41 91 135 162 186 95,000 100,000 44 97 144 172 199 100,000 110,000 48 106 157 188 217 110,000 120,000 53 118 174 210 241 120,000 130,000 59 129 193 230 266 130,000 140,000 64 141 210 252 290 140,000 150,000 70 153 227 273 315 150,000 160,000 75 165 245 294 339 160,000 170,000 80 177 263 315 363 170,000 180,000 86 189 280 336 388 180,000 190,000 91 201 298 357 412 190,000 200,000 97 212 316 378 436 200,000 210,000 102 224 333 400 461 210,000 220,000 107 236 351 420 486 220,000 230,000 113 248 368 442 509 230,000 240,000 118 260 386 463 534 240,000 And up 124 272 403 484 558 REV. How do i file a 2012 tax return PROC. How do i file a 2012 tax return 2013-21 TABLE 6 DOLLAR AMOUNTS FOR TRUCKS AND VANS WITH A LEASE TERM BEGINNING IN CALENDAR YEAR 2013 Fair Market Value of Truck or Van Tax Year During Lease Over Not Over 1st 2nd 3rd 4th 5th & later $19,000 $19,500 1 3 4 5 6 19,500 20,000 2 3 5 6 7 20,000 20,500 2 4 6 7 8 20,500 21,000 2 5 7 8 9 21,000 21,500 2 5 8 9 11 21,500 22,000 3 6 8 10 12 22,000 23,000 3 7 10 11 14 23,000 24,000 4 8 11 14 16 24,000 25,000 4 9 14 16 18 25,000 26,000 5 10 15 18 21 26,000 27,000 5 12 17 20 23 27,000 28,000 6 13 18 23 25 28,000 29,000 6 14 20 25 28 29,000 30,000 7 15 22 27 30 30,000 31,000 7 16 24 29 33 31,000 32,000 8 17 26 31 35 32,000 33,000 8 19 27 33 38 33,000 34,000 9 20 29 35 41 34,000 35,000 10 21 31 37 43 35,000 36,000 10 22 33 39 46 36,000 37,000 11 23 35 41 48 37,000 38,000 11 25 36 43 51 38,000 39,000 12 26 38 45 53 39,000 40,000 12 27 40 48 55 40,000 41,000 13 28 42 49 58 41,000 42,000 13 29 44 52 60 42,000 43,000 14 30 46 54 62 43,000 44,000 14 32 47 56 65 44,000 45,000 15 33 48 59 67 45,000 46,000 15 34 51 60 70 46,000 47,000 16 35 52 63 72 47,000 48,000 17 36 54 65 74 48,000 49,000 17 38 55 67 77 49,000 50,000 18 39 57 69 79 50,000 51,000 18 40 59 71 82 51,000 52,000 19 41 61 73 84 52,000 53,000 19 42 63 75 87 53,000 54,000 20 43 65 77 89 54,000 55,000 20 45 66 80 91 55,000 56,000 21 46 68 81 94 56,000 57,000 21 47 70 84 96 57,000 58,000 22 48 72 86 98 58,000 59,000 22 50 73 88 101 59,000 60,000 23 51 75 90 103 60,000 62,000 24 52 78 93 108 62,000 64,000 25 55 81 97 113 64,000 66,000 26 57 85 101 118 66,000 68,000 27 60 88 106 122 68,000 70,000 28 62 92 110 127 70,000 72,000 29 64 96 114 132 72,000 74,000 30 67 99 118 137 74,000 76,000 31 69 103 122 142 76,000 78,000 32 72 105 127 147 78,000 80,000 34 73 110 131 151 80,000 85,000 35 78 116 138 160 85,000 90,000 38 84 124 149 172 90,000 95,000 41 90 133 160 184 95,000 100,000 44 95 142 171 196 100,000 110,000 48 104 156 186 214 110,000 120,000 53 116 173 207 240 120,000 130,000 58 128 191 228 264 130,000 140,000 64 140 208 249 288 140,000 150,000 69 152 226 270 313 150,000 160,000 75 164 243 292 336 160,000 170,000 80 176 261 312 361 170,000 180,000 85 188 278 334 386 180,000 190,000 91 199 296 355 410 190,000 200,000 96 211 314 376 434 200,000 210,000 101 223 332 397 459 210,000 220,000 107 235 349 418 483 220,000 230,000 112 247 367 439 507 230,000 240,000 118 259 384 460 532 240,000 And up 123 271 401 482 556 SECTION 5. How do i file a 2012 tax return EFFECTIVE DATE This revenue procedure applies to passenger automobiles that a taxpayer first places in service or first leases during calendar year 2013. How do i file a 2012 tax return SECTION 6. How do i file a 2012 tax return DRAFTING INFORMATION The principal author of this revenue procedure is Bernard P. How do i file a 2012 tax return Harvey of the Office of Associate Chief Counsel (Income Tax & Accounting). How do i file a 2012 tax return For further information regarding this revenue procedure, contact Mr. How do i file a 2012 tax return Harvey at (202) 622-4930 (not a toll-free call). How do i file a 2012 tax return Prev  Up  Next   Home   More Internal Revenue Bulletins
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The IRS is outlining new actions and next steps to fix problems uncovered with the IRS’ review of tax-exempt applications and improve the wider processes and operations in place at the IRS.

Questions and Answers on 501(c) Organizations
May 15, 2013 — The IRS has received a variety of questions related to the exempt organization issues recently raised. The Q&As answer some basics on the issue.

FAQs on New Payment Card Reporting Requirements
The IRS is providing special transitional relief to banks and other payment settlement entities required to begin reporting payment card and third-party network transactions on new Form 1099-K.

The American Recovery and Reinvestment Act of 2009: Information Center
Update on the new economic stimulus legislation.

Compliance & Enforcement News
A collection of recent news releases, statements and other items related to IRS compliance and enforcement efforts.

IRS Criminal Investigation Issues Annual Report
IR-2014-18, Feb. 24, 2014 — IRS Criminal Investigation Division today released its annual report.

Reminder To Home-Based Businesses: Simplified Option for Claiming Home Office Deduction Now Available; May Deduct up to $1,500; Saves 1.6 Million Hours A Year
IR-2014-24, March 7, 2014 — The Internal Revenue Service today reminded people with home-based businesses that this year for the first time they can choose a new simplified option for claiming the deduction for business use of a home.

Treasury, IRS Will Issue Proposed Guidance for Tax-Exempt Social Welfare Organizations
IR-2013-92, Nov. 26, 2013 — The Treasury Department and the IRS will issue initial guidance regarding qualification requirements for tax-exemption as a social welfare organization under section 501(c)(4) of the Internal Revenue Code.

Treasury and IRS Announce That All Legal Same-Sex Marriages Will Be Recognized For Federal Tax Purposes; Ruling Provides Certainty, Benefits and Protections Under Federal Tax Law for Same-Sex Married Couples
IR-2013-72, Aug. 29, 2013 — Treasury and the IRS today ruled that same-sex couples, legally married in jurisdictions that recognize their marriages, will be treated as married for federal tax purposes.

Fiscal Year 2013 Enforcement and Service Results
The Fiscal Year 2013 Enforcement and Service Results provide the dollars collected from the examination (audit) and collection functions of the IRS. The results also tally various taxpayer assistance program results.

Page Last Reviewed or Updated: 28-Mar-2014

The How Do I File A 2012 Tax Return

How do i file a 2012 tax return 29. How do i file a 2012 tax return   Límite sobre Deducciones Detalladas Table of Contents Introduction 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 Introduction Este capítulo trata del límite general sobre las deducciones detalladas en el Anexo A (Formulario 1040). How do i file a 2012 tax return Los temas abarcan: Quién está sujeto al límite. How do i file a 2012 tax return Qué deducciones detalladas están limitadas. How do i file a 2012 tax return Cómo calcular el límite. How do i file a 2012 tax return Useful Items - You may want to see: Formulario (e Instrucciones) Anexo A (Formulario 1040) Itemized Deductions (Deducciones detalladas), en inglés. How do i file a 2012 tax return ¿Está Usted Sujeto al Límite? Si tiene ingresos brutos ajustados (AGI, por sus siglas en inglés) de más de $300,000, si es casado que presenta la declaración conjunta o viudo calificado, $275,000, si es cabeza de familia, $250,000, si es soltero o $150,000, si es casado que presenta la declaración por separado, está sujeto al límite sobre determinadas deducciones detalladas. How do i file a 2012 tax return El ingreso bruto ajustado (AGI) es la cantidad de la línea 38 (Formulario 1040). How do i file a 2012 tax return ¿Qué Deducciones Detalladas Están Limitadas? Las siguientes deducciones del Anexo A (Formulario 1040) están sujetas al límite general sobre las deducciones detalladas: Impuestos pagados —línea 9. How do i file a 2012 tax return Intereses pagados —líneas 10,11,12 y 13. How do i file a 2012 tax return Donaciones a organizaciones caritativas —línea 19. How do i file a 2012 tax return Gastos laborales y determinadas deducciones misceláneas —línea 27. How do i file a 2012 tax return Otras deducciones misceláneas —línea 28, excluyendo pérdidas por apuestas y juegos de azar y por hecho fortuito o robo. How do i file a 2012 tax return ¿Qué Deducciones Detalladas no Están Limitadas? Las siguientes deducciones del Anexo A (Formulario 1040) no están sujetas al límite general sobre las deducciones detalladas. How do i file a 2012 tax return Sin embargo, igualmente están sujetas a otros límites aplicables. How do i file a 2012 tax return Gastos médicos y dentales —línea 4. How do i file a 2012 tax return Gastos de intereses de inversión —línea 14. How do i file a 2012 tax return Pérdidas por hecho fortuito y robo de bienes de uso personal —línea 20. How do i file a 2012 tax return Pérdidas por hecho fortuito y robo de bienes que generan ingresos —línea 28. How do i file a 2012 tax return Pérdidas por apuestas y juegos de azar —línea 28. How do i file a 2012 tax return ¿Cómo se Calcula el Límite? Si las deducciones detalladas están sujetas al límite, el total de todas sus deducciones detalladas es reducido por la cantidad menor de uno de: el 80% de las deducciones detalladas afectadas por el límite. How do i file a 2012 tax return Vea ¿Qué Deducciones Detalladas Están Limitadas? , anteriormente o el 3% de la cantidad por la cual los ingresos brutos ajustados sobrepasen $300,000, si es casado que presenta la declaración conjunta o viudo calificado, $275,000, si es cabeza de familia, $250,000, si es soltero o $150,000, si es casado que presenta la declaración por separado. How do i file a 2012 tax return Antes de calcular el límite general sobre las deducciones detalladas, primero tiene que llenar las líneas 1 a 28 del Anexo A (Formulario 1040), incluyendo todo formulario afín (tal como el Formulario 2106, el Formulario 4684, etc. How do i file a 2012 tax return ) El límite general sobre las deducciones detalladas se calcula después de haberse aplicado cualquier otro límite sobre la asignación de alguna deducción detallada. How do i file a 2012 tax return Estos límites adicionales abarcan los límites sobre donaciones caritativas (capítulo 24), el límite sobre determinados gastos de comida y entretenimiento (capítulo 26) y el límite del 2% de los ingresos brutos ajustados sobre determinadas deducciones misceláneas (capítulo 28). How do i file a 2012 tax return Hoja de trabajo de deducciones detalladas. How do i file a 2012 tax return   Después de completar hasta la línea 28, inclusive, del Anexo A (Formulario 1040), puede utilizar la Itemized Deductions Worksheet (Hoja de trabajo de las deducciones detalladas), en las Instrucciones del Anexo A (Formulario 1040) para calcular el límite. How do i file a 2012 tax return Anote el resultado en la línea 29 del Anexo A (Formulario 1040). How do i file a 2012 tax return Guarde la hoja de trabajo con su documentación. How do i file a 2012 tax return Debe comparar la cantidad de la deducción estándar con la cantidad de las deducciones detalladas después de aplicar el límite. How do i file a 2012 tax return Utilice la cantidad mayor cuando complete la línea 40 (Formulario 1040). How do i file a 2012 tax return Vea el capítulo 20 para información sobre cómo calcular la deducción estándar. How do i file a 2012 tax return Ejemplo Para el año tributario 2013, Guillermo y Teresa Valdez presentan la declaración conjunta en el Formulario 1040. How do i file a 2012 tax return Tienen ingresos brutos ajustados de $325,500 en la línea 38. How do i file a 2012 tax return Las deducciones detalladas de su Anexo A son las siguientes: Impuestos pagados —línea 9   $ 17,900 Intereses pagados —líneas 10,11,12 y 13   45,000 Gasto de intereses de inversión  —línea 14   41,000 Donaciones a organizaciones caritativas —línea 19   21,000 Gastos laborales —línea 27   17,240 Total   $142,140       La deducción por gastos de intereses de inversión de los Valdez ($41,000 de la línea 14 del Anexo A (Formulario 1040) no está sujeta al límite general de las deducciones detalladas. How do i file a 2012 tax return Los Valdez utilizan la Itemized Deductions Worksheet (Hoja de trabajo de las deducciones detalladas), en las Instrucciones del Anexo A (Formulario 1040) para calcular el límite general. How do i file a 2012 tax return Del total de las deducciones detalladas de $142,140, los Valdez pueden deducir sólo $141,375 ($142,140 - $765). How do i file a 2012 tax return Anotan $141,375 en la línea 29 del Anexo A (Formulario 1040). How do i file a 2012 tax return Prev  Up  Next   Home   More Online Publications