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How To Correct Tax Return After Filing

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How To Correct Tax Return After Filing

How to correct tax return after filing Publication 542 - Main Content Table of Contents Businesses Taxed as CorporationsPersonal services. How to correct tax return after filing Employee-owners. How to correct tax return after filing Other rules. How to correct tax return after filing Other rules. How to correct tax return after filing Property Exchanged for StockNonqualified preferred stock. How to correct tax return after filing Liabilities. How to correct tax return after filing Election to reduce basis. How to correct tax return after filing Capital Contributions Filing and Paying Income TaxesIncome Tax Return Penalties Estimated Tax U. How to correct tax return after filing S. How to correct tax return after filing Real Property Interest Accounting MethodsSection 481(a) adjustment. How to correct tax return after filing Accounting Periods Recordkeeping Income, Deductions, and Special ProvisionsCosts of Going Into Business Related Persons Income From Qualifying Shipping Activities Election to Expense Qualified Refinery Property Deduction to Comply With EPA Sulfur Regulations Energy-Efficient Commercial Building Property Deduction Corporate Preference Items Dividends-Received Deduction Extraordinary Dividends Below-Market Loans Charitable Contributions Capital Losses Net Operating Losses At-Risk Limits Passive Activity Limits Figuring TaxTax Rate Schedule Alternative Minimum Tax (AMT) Credits Recapture Taxes Accumulated Earnings Tax Distributions to ShareholdersMoney or Property Distributions Distributions of Stock or Stock Rights Constructive Distributions Reporting Dividends and Other Distributions How To Get Tax Help Businesses Taxed as Corporations The rules you must use to determine whether a business is taxed as a corporation changed for businesses formed after 1996. How to correct tax return after filing Business formed before 1997. How to correct tax return after filing   A business formed before 1997 and taxed as a corporation under the old rules will generally continue to be taxed as a corporation. How to correct tax return after filing Business formed after 1996. How to correct tax return after filing   The following businesses formed after 1996 are taxed as corporations. How to correct tax return after filing A business formed under a federal or state law that refers to it as a corporation, body corporate, or body politic. How to correct tax return after filing A business formed under a state law that refers to it as a joint-stock company or joint-stock association. How to correct tax return after filing An insurance company. How to correct tax return after filing Certain banks. How to correct tax return after filing A business wholly owned by a state or local government. How to correct tax return after filing A business specifically required to be taxed as a corporation by the Internal Revenue Code (for example, certain publicly traded partnerships). How to correct tax return after filing Certain foreign businesses. How to correct tax return after filing Any other business that elects to be taxed as a corporation. How to correct tax return after filing For example, a limited liability company (LLC) can elect to be treated as an association taxable as a corporation by filing Form 8832, Entity Classification Election. How to correct tax return after filing For more information about LLCs, see Publication 3402, Taxation of Limited Liability Companies. How to correct tax return after filing S corporations. How to correct tax return after filing   Some corporations may meet the qualifications for electing to be S corporations. How to correct tax return after filing For information on S corporations, see the instructions for Form 1120S, U. How to correct tax return after filing S. How to correct tax return after filing Income Tax Return for an S Corporation. How to correct tax return after filing Personal service corporations. How to correct tax return after filing   A corporation is a personal service corporation if it meets all of the following requirements. How to correct tax return after filing Its principal activity during the “testing period” is performing personal services (defined later). How to correct tax return after filing Generally, the testing period for any tax year is the prior tax year. How to correct tax return after filing If the corporation has just been formed, the testing period begins on the first day of its tax year and ends on the earlier of: The last day of its tax year, or The last day of the calendar year in which its tax year begins. How to correct tax return after filing Its employee-owners substantially perform the services in (1), above. How to correct tax return after filing This requirement is met if more than 20% of the corporation's compensation cost for its activities of performing personal services during the testing period is for personal services performed by employee-owners. How to correct tax return after filing Its employee-owners own more than 10% of the fair market value of its outstanding stock on the last day of the testing period. How to correct tax return after filing Personal services. How to correct tax return after filing   Personal services include any activity performed in the fields of accounting, actuarial science, architecture, consulting, engineering, health (including veterinary services), law, and the performing arts. How to correct tax return after filing Employee-owners. How to correct tax return after filing   A person is an employee-owner of a personal service corporation if both of the following apply. How to correct tax return after filing He or she is an employee of the corporation or performs personal services for, or on behalf of, the corporation (even if he or she is an independent contractor for other purposes) on any day of the testing period. How to correct tax return after filing He or she owns any stock in the corporation at any time during the testing period. How to correct tax return after filing Other rules. How to correct tax return after filing   For other rules that apply to personal service corporations see Accounting Periods, later. How to correct tax return after filing Closely held corporations. How to correct tax return after filing   A corporation is closely held if all of the following apply. How to correct tax return after filing It is not a personal service corporation. How to correct tax return after filing At any time during the last half of the tax year, more than 50% of the value of its outstanding stock is, directly or indirectly, owned by or for five or fewer individuals. How to correct tax return after filing “Individual” includes certain trusts and private foundations. How to correct tax return after filing Other rules. How to correct tax return after filing   For the at-risk rules that apply to closely held corporations, seeAt-Risk Limits, later. How to correct tax return after filing Property Exchanged for Stock If you transfer property (or money and property) to a corporation in exchange for stock in that corporation (other than nonqualified preferred stock, described later), and immediately afterward you are in control of the corporation, the exchange is usually not taxable. How to correct tax return after filing This rule applies both to individuals and to groups who transfer property to a corporation. How to correct tax return after filing It also applies whether the corporation is being formed or is already operating. How to correct tax return after filing It does not apply in the following situations. How to correct tax return after filing The corporation is an investment company. How to correct tax return after filing You transfer the property in a bankruptcy or similar proceeding in exchange for stock used to pay creditors. How to correct tax return after filing The stock is received in exchange for the corporation's debt (other than a security) or for interest on the corporation's debt (including a security) that accrued while you held the debt. How to correct tax return after filing Both the corporation and any person involved in a nontaxable exchange of property for stock must attach to their income tax returns a complete statement of all facts pertinent to the exchange. How to correct tax return after filing For more information, see section 1. How to correct tax return after filing 351-3 of the Regulations. How to correct tax return after filing Control of a corporation. How to correct tax return after filing   To be in control of a corporation, you or your group of transferors must own, immediately after the exchange, at least 80% of the total combined voting power of all classes of stock entitled to vote and at least 80% of the outstanding shares of each class of nonvoting stock. How to correct tax return after filing Example 1. How to correct tax return after filing You and Bill Jones buy property for $100,000. How to correct tax return after filing You both organize a corporation when the property has a fair market value of $300,000. How to correct tax return after filing You transfer the property to the corporation for all its authorized capital stock, which has a par value of $300,000. How to correct tax return after filing No gain is recognized by you, Bill, or the corporation. How to correct tax return after filing Example 2. How to correct tax return after filing You and Bill transfer the property with a basis of $100,000 to a corporation in exchange for stock with a fair market value of $300,000. How to correct tax return after filing This represents only 75% of each class of stock of the corporation. How to correct tax return after filing The other 25% was already issued to someone else. How to correct tax return after filing You and Bill recognize a taxable gain of $200,000 on the transaction. How to correct tax return after filing Services rendered. How to correct tax return after filing   The term property does not include services rendered or to be rendered to the issuing corporation. How to correct tax return after filing The value of stock received for services is income to the recipient. How to correct tax return after filing Example. How to correct tax return after filing You transfer property worth $35,000 and render services valued at $3,000 to a corporation in exchange for stock valued at $38,000. How to correct tax return after filing Right after the exchange, you own 85% of the outstanding stock. How to correct tax return after filing No gain is recognized on the exchange of property. How to correct tax return after filing However, you recognize ordinary income of $3,000 as payment for services you rendered to the corporation. How to correct tax return after filing Property of relatively small value. How to correct tax return after filing   The term property does not include property of a relatively small value when it is compared to the value of stock and securities already owned or to be received for services by the transferor if the main purpose of the transfer is to qualify for the nonrecognition of gain or loss by other transferors. How to correct tax return after filing   Property transferred will not be considered to be of relatively small value if its fair market value is at least 10% of the fair market value of the stock and securities already owned or to be received for services by the transferor. How to correct tax return after filing Stock received in disproportion to property transferred. How to correct tax return after filing   If a group of transferors exchange property for corporate stock, each transferor does not have to receive stock in proportion to his or her interest in the property transferred. How to correct tax return after filing If a disproportionate transfer takes place, it will be treated for tax purposes in accordance with its true nature. How to correct tax return after filing It may be treated as if the stock were first received in proportion and then some of it used to make gifts, pay compensation for services, or satisfy the transferor's obligations. How to correct tax return after filing Money or other property received. How to correct tax return after filing   If, in an otherwise nontaxable exchange of property for corporate stock, you also receive money or property other than stock, you may have to recognize gain. How to correct tax return after filing You must recognize gain only up to the amount of money plus the fair market value of the other property you receive. How to correct tax return after filing The rules for figuring the recognized gain in this situation generally follow those for a partially nontaxable exchange discussed in Publication 544 under Like-Kind Exchanges. How to correct tax return after filing If the property you give up includes depreciable property, the recognized gain may have to be reported as ordinary income from depreciation. How to correct tax return after filing See chapter 3 of Publication 544. How to correct tax return after filing No loss is recognized. How to correct tax return after filing Nonqualified preferred stock. How to correct tax return after filing   Nonqualified preferred stock is treated as property other than stock. How to correct tax return after filing Generally, it is preferred stock with any of the following features. How to correct tax return after filing The holder has the right to require the issuer or a related person to redeem or buy the stock. How to correct tax return after filing The issuer or a related person is required to redeem or buy the stock. How to correct tax return after filing The issuer or a related person has the right to redeem or buy the stock and, on the issue date, it is more likely than not that the right will be exercised. How to correct tax return after filing The dividend rate on the stock varies with reference to interest rates, commodity prices, or similar indices. How to correct tax return after filing For a detailed definition of nonqualified preferred stock, see section 351(g)(2) of the Internal Revenue Code. How to correct tax return after filing Liabilities. How to correct tax return after filing   If the corporation assumes your liabilities, the exchange generally is not treated as if you received money or other property. How to correct tax return after filing There are two exceptions to this treatment. How to correct tax return after filing If the liabilities the corporation assumes are more than your adjusted basis in the property you transfer, gain is recognized up to the difference. How to correct tax return after filing However, if the liabilities assumed give rise to a deduction when paid, such as a trade account payable or interest, no gain is recognized. How to correct tax return after filing If there is no good business reason for the corporation to assume your liabilities, or if your main purpose in the exchange is to avoid federal income tax, the assumption is treated as if you received money in the amount of the liabilities. How to correct tax return after filing For more information on the assumption of liabilities, see section 357(d) of the Internal Revenue Code. How to correct tax return after filing Example. How to correct tax return after filing You transfer property to a corporation for stock. How to correct tax return after filing Immediately after the transfer, you control the corporation. How to correct tax return after filing You also receive $10,000 in the exchange. How to correct tax return after filing Your adjusted basis in the transferred property is $20,000. How to correct tax return after filing The stock you receive has a fair market value (FMV) of $16,000. How to correct tax return after filing The corporation also assumes a $5,000 mortgage on the property for which you are personally liable. How to correct tax return after filing Gain is realized as follows. How to correct tax return after filing FMV of stock received $16,000 Cash received 10,000 Liability assumed by corporation 5,000 Total received $31,000 Minus: Adjusted basis of property transferred 20,000 Realized gain $11,000   The liability assumed is not treated as money or other property. How to correct tax return after filing The recognized gain is limited to $10,000, the cash received. How to correct tax return after filing Loss on exchange. How to correct tax return after filing   If you have a loss from an exchange and own, directly or indirectly, more than 50% of the corporation's stock, you cannot deduct the loss. How to correct tax return after filing For more information, see Nondeductible Loss under Sales and Exchanges Between Related Persons in chapter 2 of Publication 544. How to correct tax return after filing Basis of stock or other property received. How to correct tax return after filing   The basis of the stock you receive is generally the adjusted basis of the property you transfer. How to correct tax return after filing Increase this amount by any amount treated as a dividend, plus any gain recognized on the exchange. How to correct tax return after filing Decrease this amount by any cash you received, the fair market value of any other property you received, and any loss recognized on the exchange. How to correct tax return after filing Also decrease this amount by the amount of any liability the corporation or another party to the exchange assumed from you, unless payment of the liability gives rise to a deduction when paid. How to correct tax return after filing    Further decreases may be required when the corporation or another party to the exchange assumes from you a liability that gives rise to a deduction when paid, if the basis of the stock would otherwise be higher than its fair market value on the date of the exchange. How to correct tax return after filing This rule does not apply if the entity assuming the liability acquired either substantially all of the assets or the trade or business with which the liability is associated. How to correct tax return after filing The basis of any other property you receive is its fair market value on the date of the trade. How to correct tax return after filing Basis of property transferred. How to correct tax return after filing   A corporation that receives property from you in exchange for its stock generally has the same basis you had in the property, increased by any gain you recognized on the exchange. How to correct tax return after filing However, the increase for the gain recognized may be limited. How to correct tax return after filing For more information, see section 362 of the Internal Revenue Code. How to correct tax return after filing Election to reduce basis. How to correct tax return after filing   In a section 351 transaction, if the adjusted basis of the property transferred exceeds the property's fair market value, the transferor and transferee may make an irrevocable election to treat the basis of the stock received by the transferor as having a basis equal to the fair market value of the property transferred. How to correct tax return after filing The transferor and transferee make this election by attaching a statement to their tax returns filed by the due date (including extensions) for the tax year in which the transaction occurred. How to correct tax return after filing However, if the transferor makes the election by including the certification provided in Notice 2005-70, 2005-41, I. How to correct tax return after filing R. How to correct tax return after filing B. How to correct tax return after filing 694, on or with its tax return filed by the due date (including extensions), then no election need be made by the transferee. How to correct tax return after filing    For more information on making this election, see section 362(e)(2)(C) of the Internal Revenue Code, and Notice 2005-70. How to correct tax return after filing Capital Contributions This section explains the tax treatment of contributions from shareholders and nonshareholders. How to correct tax return after filing Paid-in capital. How to correct tax return after filing   Contributions to the capital of a corporation, whether or not by shareholders, are paid-in capital. How to correct tax return after filing These contributions are not taxable to the corporation. How to correct tax return after filing Basis. How to correct tax return after filing   The corporation's basis of property contributed to capital by a shareholder is the same as the basis the shareholder had in the property, increased by any gain the shareholder recognized on the exchange. How to correct tax return after filing However, the increase for the gain recognized may be limited. How to correct tax return after filing For more information, see Basis of property transferred, above, and section 362 of the Internal Revenue Code. How to correct tax return after filing   The basis of property contributed to capital by a person other than a shareholder is zero. How to correct tax return after filing   If a corporation receives a cash contribution from a person other than a shareholder, the corporation must reduce the basis of any property acquired with the contribution during the 12-month period beginning on the day it received the contribution by the amount of the contribution. How to correct tax return after filing If the amount contributed is more than the cost of the property acquired, then reduce, but not below zero, the basis of the other properties held by the corporation on the last day of the 12-month period in the following order. How to correct tax return after filing Depreciable property. How to correct tax return after filing Amortizable property. How to correct tax return after filing Property subject to cost depletion but not to percentage depletion. How to correct tax return after filing All other remaining properties. How to correct tax return after filing   Reduce the basis of property in each category to zero before going on to the next category. How to correct tax return after filing   There may be more than one piece of property in each category. How to correct tax return after filing Base the reduction of the basis of each property on the following ratio:   Basis of each piece of property   Bases of all properties (within that category) If the corporation wishes to make this adjustment in some other way, it must get IRS approval. How to correct tax return after filing The corporation files a request for approval with its income tax return for the tax year in which it receives the contribution. How to correct tax return after filing Filing and Paying Income Taxes The federal income tax is a pay-as-you-go tax. How to correct tax return after filing A corporation generally must make estimated tax payments as it earns or receives income during its tax year. How to correct tax return after filing After the end of the year, the corporation must file an income tax return. How to correct tax return after filing This section will help you determine when and how to pay and file corporate income taxes. How to correct tax return after filing For certain corporations affected by Presidentially declared disasters such as hurricanes, the due dates for filing returns, paying taxes, and performing other time-sensitive acts may be extended. How to correct tax return after filing The IRS may also forgive the interest and penalties on any underpaid tax for the length of any extension. How to correct tax return after filing For more information, visit www. How to correct tax return after filing irs. How to correct tax return after filing gov/newsroom/article/0,,id=108362. How to correct tax return after filing 00. How to correct tax return after filing Income Tax Return This section will help you determine when and how to report a corporation's income tax. How to correct tax return after filing Who must file. How to correct tax return after filing   Unless exempt under section 501 of the Internal Revenue Code, all domestic corporations in existence for any part of a tax year (including corporations in bankruptcy) must file an income tax return whether or not they have taxable income. How to correct tax return after filing Which form to file. How to correct tax return after filing   A corporation generally must file Form 1120, U. How to correct tax return after filing S. How to correct tax return after filing Corporation Income Tax Return, to report its income, gains, losses, deductions, credits, and to figure its income tax liability. How to correct tax return after filing Certain organizations and entities must file special returns. How to correct tax return after filing For more information, see Special Returns for Certain Organizations, in the Instructions for Form 1120. How to correct tax return after filing Electronic filing. How to correct tax return after filing   Corporations can generally electronically file (e-file) Form 1120 and certain related forms, schedules, and attachments. How to correct tax return after filing Certain corporations with total assets of $10 million or more, that file at least 250 returns a year must e-file Form 1120. How to correct tax return after filing However, in certain instances, these corporations can request a waiver. How to correct tax return after filing For more information regarding electronic filing, visit www. How to correct tax return after filing irs. How to correct tax return after filing gov/efile. How to correct tax return after filing When to file. How to correct tax return after filing   Generally, a corporation must file its income tax return by the 15th day of the 3rd month after the end of its tax year. How to correct tax return after filing A new corporation filing a short-period return must generally file by the 15th day of the 3rd month after the short period ends. How to correct tax return after filing A corporation that has dissolved must generally file by the 15th day of the 3rd month after the date it dissolved. How to correct tax return after filing Example 1. How to correct tax return after filing A corporation's tax year ends December 31. How to correct tax return after filing It must file its income tax return by March 15th. How to correct tax return after filing Example 2. How to correct tax return after filing A corporation's tax year ends June 30. How to correct tax return after filing It must file its income tax return by September 15th. How to correct tax return after filing   If the due date falls on a Saturday, Sunday, or legal holiday, the due date is extended to the next business day. How to correct tax return after filing Extension of time to file. How to correct tax return after filing   File Form 7004, Application for Automatic Extension of Time To File Certain Business Income Tax, Information and Other Returns, to request an extension of time to file a corporation income tax return. How to correct tax return after filing The IRS will grant the extension if you complete the form properly, file it, and pay any tax due by the original due date for the return. How to correct tax return after filing   Form 7004 does not extend the time for paying the tax due on the return. How to correct tax return after filing Interest, and possibly penalties, will be charged on any part of the final tax due not shown as a balance due on Form 7004. How to correct tax return after filing The interest is figured from the original due date of the return to the date of payment. How to correct tax return after filing   For more information, see the instructions for Form 7004. How to correct tax return after filing How to pay your taxes. How to correct tax return after filing   A corporation must pay its tax due in full no later than the 15th day of the 3rd month after the end of its tax year. How to correct tax return after filing Electronic Federal Tax Payment System (EFTPS). How to correct tax return after filing   Corporations generally must use EFTPS to make deposits of all tax liabilities (including social security, Medicare, withheld income, excise, and corporate income taxes). How to correct tax return after filing For more information on EFTPS and enrollment, visit www. How to correct tax return after filing eftps. How to correct tax return after filing gov or call 1-800-555-4477. How to correct tax return after filing Also see Publication 966, The Secure Way to Pay Your Federal Taxes. How to correct tax return after filing Note. How to correct tax return after filing Forms 8109 and 8109-B, Federal Tax Deposit Coupon, can no longer be used to make federal tax deposits. How to correct tax return after filing Penalties Generally, if the corporation receives a notice about interest and penalties after it files its return, send the IRS an explanation and we will determine if the corporation meets reasonable-cause criteria. How to correct tax return after filing Do not attach an explanation when the corporation's return is filed. How to correct tax return after filing See the instructions for your income tax return. How to correct tax return after filing Late filing of return. How to correct tax return after filing    A corporation that does not file its tax return by the due date, including extensions, may be penalized 5% of the unpaid tax for each month or part of a month the return is late, up to a maximum of 25% of the unpaid tax. How to correct tax return after filing If the corporation is charged a penalty for late payment of tax (discussed next) for the same period of time, the penalty for late filing is reduced by the amount of the penalty for late payment. How to correct tax return after filing The minimum penalty for a return that is over 60 days late is the smaller of the tax due or $100. How to correct tax return after filing The penalty will not be imposed if the corporation can show the failure to file on time was due to a reasonable cause. How to correct tax return after filing Late payment of tax. How to correct tax return after filing    A corporation that does not pay the tax when due may be penalized ½ of 1% of the unpaid tax for each month or part of a month the tax is not paid, up to a maximum of 25% of the unpaid tax. How to correct tax return after filing The penalty will not be imposed if the corporation can show that the failure to pay on time was due to a reasonable cause. How to correct tax return after filing Trust fund recovery penalty. How to correct tax return after filing   If income, social security, and Medicare taxes that a corporation must withhold from employee wages are not withheld or are not deposited or paid to the United States Treasury, the trust fund recovery penalty may apply. How to correct tax return after filing The penalty is the full amount of the unpaid trust fund tax. How to correct tax return after filing This penalty may apply to you if these unpaid taxes cannot be immediately collected from the business. How to correct tax return after filing   The trust fund recovery penalty may be imposed on all persons who are determined by the IRS to be responsible for collecting, accounting for, and paying these taxes, and who acted willfully in not doing so. How to correct tax return after filing   A responsible person can be an officer or employee of a corporation, an accountant, or a volunteer director/trustee. How to correct tax return after filing A responsible person also may include one who signs checks for the corporation or otherwise has authority to cause the spending of business funds. How to correct tax return after filing   Willfully means voluntarily, consciously, and intentionally. How to correct tax return after filing A responsible person acts willfully if the person knows the required actions are not taking place. How to correct tax return after filing   For more information on withholding and paying these taxes, see Publication 15 (Circular E), Employer's Tax Guide, and Publication 51, (Circular A), Agricultural Employer's Tax Guide. How to correct tax return after filing Other penalties. How to correct tax return after filing   Other penalties can be imposed for negligence, substantial understatement of tax, reportable transaction understatements, and fraud. How to correct tax return after filing See sections 6662, 6662A, and 6663 of the Internal Revenue Code. How to correct tax return after filing Estimated Tax Generally, a corporation must make installment payments if it expects its estimated tax for the year to be $500 or more. How to correct tax return after filing If the corporation does not pay the installments when they are due, it could be subject to an underpayment penalty. How to correct tax return after filing This section will explain how to avoid this penalty. How to correct tax return after filing When to pay estimated tax. How to correct tax return after filing   Installment payments are due by the 15th day of the 4th, 6th, 9th, and 12th months of the corporation's tax year. How to correct tax return after filing Example 1. How to correct tax return after filing Your corporation's tax year ends December 31. How to correct tax return after filing Installment payments are due on April 15, June 15, September 15, and December 15. How to correct tax return after filing Example 2. How to correct tax return after filing Your corporation's tax year ends June 30. How to correct tax return after filing Installment payments are due on October 15, December 15, March 15, and June 15. How to correct tax return after filing   If any due date falls on a Saturday, Sunday, or legal holiday, the installment is due on the next business day. How to correct tax return after filing How to figure each required installment. How to correct tax return after filing   Use Form 1120-W, Estimated Tax for Corporations, as a worksheet to figure each required installment of estimated tax. How to correct tax return after filing You will generally use one of the following two methods to figure each required installment. How to correct tax return after filing You should use the method that yields the smallest installment payments. How to correct tax return after filing Note. How to correct tax return after filing In these discussions, “return” generally refers to the corporation's original return. How to correct tax return after filing However, an amended return is considered the original return if it is filed by the due date (including extensions) of the original return. How to correct tax return after filing Method 1. How to correct tax return after filing   Each required installment is 25% of the income tax the corporation will show on its return for the current year. How to correct tax return after filing Method 2. How to correct tax return after filing   Each required installment is 25% of the income tax shown on the corporation's return for the previous year. How to correct tax return after filing   To use Method 2: The corporation must have filed a return for the previous year, The return must have been for a full 12 months, and The return must have shown a positive tax liability (not zero). How to correct tax return after filing Also, if the corporation is a large corporation, it can use Method 2 to figure the first installment only. How to correct tax return after filing   See the Instructions for Form 1120-W, for the definition of a large corporation and other special rules for large corporations. How to correct tax return after filing Other methods. How to correct tax return after filing   If a corporation's income is expected to vary during the year because, for example, its business is seasonal, it may be able to lower the amount of one or more required installments by using one or both of the following methods. How to correct tax return after filing The annualized income installment method. How to correct tax return after filing The adjusted seasonal installment method. How to correct tax return after filing Use Schedule A of Form 1120-W to determine if using one or both of these methods will lower the amount of any required installments. How to correct tax return after filing Refiguring required installments. How to correct tax return after filing   If after the corporation figures and deposits its estimated tax it finds that its tax liability for the year will be more or less than originally estimated, it may have to refigure its required installments to see if an underpayment penalty may apply. How to correct tax return after filing An immediate catchup payment should be made to reduce any penalty resulting from the underpayment of any earlier installments. How to correct tax return after filing Underpayment penalty. How to correct tax return after filing   If the corporation does not pay a required installment of estimated tax by its due date, it may be subject to a penalty. How to correct tax return after filing The penalty is figured separately for each installment due date. How to correct tax return after filing The corporation may owe a penalty for an earlier due date, even if it paid enough tax later to make up the underpayment. How to correct tax return after filing This is true even if the corporation is due a refund when its return is filed. How to correct tax return after filing Form 2220. How to correct tax return after filing   Use Form 2220, Underpayment of Estimated Tax by Corporations, to determine if a corporation is subject to the penalty for underpayment of estimated tax and to figure the amount of the penalty. How to correct tax return after filing   If the corporation is charged a penalty, the amount of the penalty depends on the following three factors. How to correct tax return after filing The amount of the underpayment. How to correct tax return after filing The period during which the underpayment was due and unpaid. How to correct tax return after filing The interest rate for underpayments published quarterly by the IRS in the Internal Revenue Bulletin. How to correct tax return after filing   A corporation generally does not have to file Form 2220 with its income tax return because the IRS will figure any penalty and bill the corporation. How to correct tax return after filing However, even if the corporation does not owe a penalty, complete and attach the form to the corporation's tax return if any of the following apply. How to correct tax return after filing The annualized income installment method was used to figure any required installment. How to correct tax return after filing The adjusted seasonal installment method was used to figure any required installment. How to correct tax return after filing The corporation is a large corporation figuring its first required installment based on the prior year's tax. How to correct tax return after filing How to pay estimated tax. How to correct tax return after filing   A corporation is generally required to use EFTPS to pay its taxes. How to correct tax return after filing See Electronic Federal Tax Payment System (EFTPS), earlier. How to correct tax return after filing Also see the Instructions for Form 1120-W. How to correct tax return after filing Quick refund of overpayments. How to correct tax return after filing   A corporation that has overpaid its estimated tax for the tax year may be able to apply for a quick refund. How to correct tax return after filing Use Form 4466, Corporation Application for Quick Refund of Overpayment of Estimated Tax, to apply for a quick refund of an overpayment of estimated tax. How to correct tax return after filing A corporation can apply for a quick refund if the overpayment is: At least 10% of its expected tax liability, and At least $500. How to correct tax return after filing Use Form 4466 to figure the corporation's expected tax liability and the overpayment of estimated tax. How to correct tax return after filing File Form 4466 before the 16th day of the 3rd month after the end of the tax year, but before the corporation files its income tax return. How to correct tax return after filing Do not file Form 4466 before the end of the corporation's tax year. How to correct tax return after filing An extension of time to file the corporation's income tax return will not extend the time for filing Form 4466. How to correct tax return after filing The IRS will act on the form within 45 days from the date you file it. How to correct tax return after filing U. How to correct tax return after filing S. How to correct tax return after filing Real Property Interest If a domestic corporation acquires a U. How to correct tax return after filing S. How to correct tax return after filing real property interest from a foreign person or firm, the corporation may have to withhold tax on the amount it pays for the property. How to correct tax return after filing The amount paid includes cash, the fair market value of other property, and any assumed liability. How to correct tax return after filing If a domestic corporation distributes a U. How to correct tax return after filing S. How to correct tax return after filing real property interest to a foreign person or firm, it may have to withhold tax on the fair market value of the property. How to correct tax return after filing A corporation that fails to withhold may be liable for the tax, and any penalties and interest that apply. How to correct tax return after filing For more information, see section 1445 of the Internal Revenue Code; Publication 515, Withholding of Tax on Nonresident Aliens and Foreign Entities; Form 8288, U. How to correct tax return after filing S. How to correct tax return after filing Withholding Tax Return for Dispositions by Foreign Persons of U. How to correct tax return after filing S. How to correct tax return after filing Real Property Interests; and Form 8288-A, Statement of Withholding on Dispositions by Foreign Persons of U. How to correct tax return after filing S. How to correct tax return after filing Real Property Interests. How to correct tax return after filing Accounting Methods An accounting method is a set of rules used to determine when and how income and expenses are reported. How to correct tax return after filing Taxable income should be determined using the method of accounting regularly used in keeping the corporation's books and records. How to correct tax return after filing In all cases, the method used must clearly show taxable income. How to correct tax return after filing Generally, permissible methods include: Cash, Accrual, or Any other method authorized by the Internal Revenue Code. How to correct tax return after filing Accrual method. How to correct tax return after filing   Generally, a corporation (other than a qualified personal service corporation) must use the accrual method of accounting if its average annual gross receipts exceed $5 million. How to correct tax return after filing A corporation engaged in farming operations also must use the accrual method. How to correct tax return after filing   If inventories are required, the accrual method generally must be used for sales and purchases of merchandise. How to correct tax return after filing However, qualifying taxpayers and eligible businesses of qualifying small business taxpayers are excepted from using the accrual method for eligible trades or businesses and may account for inventoriable items as materials and supplies that are not incidental. How to correct tax return after filing   Under the accrual method, an amount is includable in income when: All the events have occurred that fix the right to receive the income, which is the earliest of the date: The required performance takes place, Payment is due, or Payment is received; and The amount can be determined with reasonable accuracy. How to correct tax return after filing   Generally, an accrual basis taxpayer can deduct accrued expenses in the tax year when: All events that determine the liability have occurred, The amount of the liability can be figured with reasonable accuracy, and Economic performance takes place with respect to the expense. How to correct tax return after filing   There are exceptions to the economic performance rule for certain items, including recurring expenses. How to correct tax return after filing See section 461(h) of the Internal Revenue Code and the related regulations for the rules for determining when economic performance takes place. How to correct tax return after filing Nonaccrual experience method. How to correct tax return after filing   Accrual method corporations are not required to maintain accruals for certain amounts from the performance of services that, on the basis of their experience, will not be collected, if: The services are in the fields of health, law, engineering, architecture, accounting, actuarial science, performing arts, or consulting; or The corporation's average annual gross receipts for the 3 prior tax years does not exceed $5 million. How to correct tax return after filing   This provision does not apply if interest is required to be paid on the amount or if there is any penalty for failure to pay the amount timely. How to correct tax return after filing Percentage of completion method. How to correct tax return after filing   Long-term contracts (except for certain real property construction contracts) must generally be accounted for using the percentage of completion method described in section 460 of the Internal Revenue Code. How to correct tax return after filing Mark-to-market accounting method. How to correct tax return after filing   Generally, dealers in securities must use the mark-to-market accounting method described in section 475 of the Internal Revenue Code. How to correct tax return after filing Under this method any security held by a dealer as inventory must be included in inventory at its FMV. How to correct tax return after filing Any security not held as inventory at the close of the tax year is treated as sold at its FMV on the last business day of the tax year. How to correct tax return after filing Any gain or loss must be taken into account in determining gross income. How to correct tax return after filing The gain or loss taken into account is treated as ordinary gain or loss. How to correct tax return after filing   Dealers in commodities and traders in securities and commodities can elect to use the mark-to-market accounting method. How to correct tax return after filing Change in accounting method. How to correct tax return after filing   A corporation can change its method of accounting used to report taxable income (for income as a whole or for the treatment of any material item). How to correct tax return after filing The corporation must file Form 3115, Application for Change in Accounting Method. How to correct tax return after filing For more information, see Form 3115 and Publication 538. How to correct tax return after filing Section 481(a) adjustment. How to correct tax return after filing   The corporation may have to make an adjustment under section 481(a) of the Internal Revenue Code to prevent amounts of income or expense from being duplicated or omitted. How to correct tax return after filing The section 481(a) adjustment period is generally 1 year for a net negative adjustment and 4 years for a net positive adjustment. How to correct tax return after filing However, a corporation can elect to use a 1-year adjustment period if the net section 481(a) adjustment for the change is less than $25,000. How to correct tax return after filing The corporation must complete the appropriate lines of Form 3115 to make the election. How to correct tax return after filing See the Instructions for Form 3115. How to correct tax return after filing Accounting Periods A corporation must figure its taxable income on the basis of a tax year. How to correct tax return after filing A tax year is the annual accounting period a corporation uses to keep its records and report its income and expenses. How to correct tax return after filing Generally, corporations can use either a calendar year or a fiscal year as its tax year. How to correct tax return after filing Unless special rules apply, a corporation generally adopts a tax year by filing its first federal income tax return using that tax year. How to correct tax return after filing For more information, see Publication 538. How to correct tax return after filing Personal service corporation. How to correct tax return after filing   A personal service corporation must use a calendar year as its tax year unless: It elects to use a 52–53 week tax year that ends with reference to the calendar year; It can establish a business purpose for a different tax year and obtains approval of the IRS. How to correct tax return after filing See Form 1128, Application To Adopt, Change, or Retain a Tax Year, and Publication 538; or It elects under section 444 of the Internal Revenue Code to have a tax year other than a calendar year. How to correct tax return after filing Use Form 8716, Election to Have a Tax Year Other Than a Required Tax Year, to make the election. How to correct tax return after filing   If a personal service corporation makes a section 444 election, its deduction for certain amounts paid to employee-owners may be limited. How to correct tax return after filing See Schedule H (Form 1120), Section 280H Limitations for a Personal Service Corporation (PSC), to figure the maximum deduction. How to correct tax return after filing Change of tax year. How to correct tax return after filing   Generally, a corporation must get the consent of the IRS before changing its tax year by filing Form 1128. How to correct tax return after filing However, under certain conditions, a corporation can change its tax year without getting the consent. How to correct tax return after filing For more information, see Form 1128 and Publication 538. How to correct tax return after filing Recordkeeping A corporation should keep its records for as long as they may be needed for the administration of any provision of the Internal Revenue Code. How to correct tax return after filing Usually records that support items of income, deductions, or credits on the return must be kept for 3 years from the date the return is due or filed, whichever is later. How to correct tax return after filing Keep records that verify the corporation's basis in property for as long as they are needed to figure the basis of the original or replacement property. How to correct tax return after filing The corporation should keep copies of all filed returns. How to correct tax return after filing They help in preparing future and amended returns and in the calculation of earnings and profits. How to correct tax return after filing Income, Deductions, and Special Provisions Rules on income and deductions that apply to individuals also apply, for the most part, to corporations. How to correct tax return after filing However, the following special provisions apply only to corporations. How to correct tax return after filing Costs of Going Into Business When you go into business, treat all costs you incur to get your business started as capital expenses. How to correct tax return after filing However, a corporation can elect to deduct a limited amount of start-up or organizational costs. How to correct tax return after filing Any costs not deducted can be amortized. How to correct tax return after filing Start-up costs are costs for creating an active trade or business or investigating the creation or acquisition of an active trade or business. How to correct tax return after filing Organizational costs are the direct costs of creating the corporation. How to correct tax return after filing For more information on deducting or amortizing start-up and organizational costs, see the instructions for your income tax return. How to correct tax return after filing Also see, Publication 535, chapter 7, Costs You Can Deduct or Capitalize, and chapter 8, Amortization. How to correct tax return after filing Related Persons A corporation that uses an accrual method of accounting cannot deduct business expenses and interest owed to a related person who uses the cash method of accounting until the corporation makes the payment and the corresponding amount is includible in the related person's gross income. How to correct tax return after filing Determine the relationship, for this rule, as of the end of the tax year for which the expense or interest would otherwise be deductible. How to correct tax return after filing If a deduction is denied, the rule will continue to apply even if the corporation's relationship with the person ends before the expense or interest is includible in the gross income of that person. How to correct tax return after filing These rules also deny the deduction of losses on the sale or exchange of property between related persons. How to correct tax return after filing Related persons. How to correct tax return after filing   For purposes of this rule, the following persons are related to a corporation. How to correct tax return after filing Another corporation, that is a member of the same controlled group (as defined in section 267(f) of the Internal Revenue Code). How to correct tax return after filing An individual who owns, directly or indirectly, more than 50% of the value of the outstanding stock of the corporation. How to correct tax return after filing A trust fiduciary, when the trust or the grantor of the trust owns, directly or indirectly, more than 50% in value of the outstanding stock of the corporation. How to correct tax return after filing An S corporation, if the same persons own more than 50% in value of the outstanding stock of each corporation. How to correct tax return after filing A partnership, if the same persons own more than 50% in value of the outstanding stock of the corporation and more than 50% of the capital or profits interest in the partnership. How to correct tax return after filing Any employee-owner, if the corporation is a personal service corporation (see Personal service corporation, earlier), regardless of the amount of stock owned by the employee-owner. How to correct tax return after filing Ownership of stock. How to correct tax return after filing   To determine whether an individual directly or indirectly owns any of the outstanding stock of a corporation, the following apply. How to correct tax return after filing Stock owned, directly or indirectly, by or for a corporation, partnership, estate, or trust, is treated as being owned proportionately by or for its shareholders, partners, or beneficiaries. How to correct tax return after filing An individual is treated as owning the stock owned, directly or indirectly, by or for the individual's family. How to correct tax return after filing Family includes only brothers and sisters (including half brothers and half sisters), a spouse, ancestors, and lineal descendants. How to correct tax return after filing Any individual owning (other than by applying (2), above) stock in a corporation, is treated as also owning the stock owned directly or indirectly by that individual's partner. How to correct tax return after filing To apply (1), (2), or (3), above, stock constructively owned by a person under (1) is treated as actually owned by that person. How to correct tax return after filing But stock constructively owned by an individual under (2) or (3) is not treated as actually owned by the individual for applying either (2) or (3) to make another person the constructive owner of that stock. How to correct tax return after filing Reallocation of income and deductions. How to correct tax return after filing   Where it is necessary to clearly show income or prevent tax evasion, the IRS can reallocate gross income, deductions, credits, or allowances between two or more organizations, trades, or businesses owned or controlled directly, or indirectly, by the same interests. How to correct tax return after filing Complete liquidations. How to correct tax return after filing   The disallowance of losses from the sale or exchange of property between related persons does not apply to liquidating distributions. How to correct tax return after filing More information. How to correct tax return after filing   For more information about the related person rules, see Publication 544. How to correct tax return after filing Income From Qualifying Shipping Activities A corporation may make an election to be taxed on its notional shipping income at the highest corporate tax rate. How to correct tax return after filing If a corporation makes this election it may exclude income from qualifying shipping activities from gross income. How to correct tax return after filing Also if the election is made, the corporation generally may not claim any loss, deduction, or credit with respect to qualifying shipping activities. How to correct tax return after filing A corporation making this election may also elect to defer gain on the disposition of a qualifying vessel. How to correct tax return after filing A corporation uses Form 8902, Alternative Tax on Qualifying Shipping Activities, to make the election and figure the alternative tax. How to correct tax return after filing For more information regarding the election, see Form 8902. How to correct tax return after filing Election to Expense Qualified Refinery Property A corporation can make an irrevocable election on its tax return filed by the due date (including extensions) to deduct 50% of the cost of qualified refinery property (defined in section 179C(c) of the Internal Revenue Code), placed in service before January 1, 2014. How to correct tax return after filing The deduction is allowed for the year in which the property is placed in service. How to correct tax return after filing A subchapter T cooperative can make an irrevocable election on its return by the due date (including extensions) to allocate this deduction to its owners based on their ownership interest. How to correct tax return after filing For more information, see section 179C of the Internal Revenue Code and the related Regulations. How to correct tax return after filing Deduction to Comply With EPA Sulfur Regulations A small business refiner can make an irrevocable election on its tax return filed by the due date (including extensions) to deduct up to 75% of qualified costs paid or incurred to comply with the Highway Diesel Fuel Sulfur Control Requirements of the Environmental Protection Agency (EPA). How to correct tax return after filing A subchapter T cooperative can make an irrevocable election on its return filed by the due date (including extensions) to allocate the deduction to its owners based on their ownership interest. How to correct tax return after filing For more information, see sections 45H and 179B of the Internal Revenue Code and the related Regulations. How to correct tax return after filing Energy-Efficient Commercial Building Property Deduction A corporation can claim a deduction for costs associated with energy-efficient commercial building property, placed in service before January 1, 2014. How to correct tax return after filing In order to qualify for the deduction: The costs must be associated with depreciable or amortizable property in a Standard 90. How to correct tax return after filing 1-2001 domestic building; The property must be either a part of the interior lighting system, the heating, cooling, ventilation and hot water system, or the building envelope (defined in section 179D(c)(1)(C) of the Internal Revenue Code); and The property must be installed as part of a plan to reduce the total annual energy and power costs of the building by 50% or more. How to correct tax return after filing The deduction is limited to $1. How to correct tax return after filing 80 per square foot of the building less the total amount of deductions taken for this property in prior tax years. How to correct tax return after filing Other rules and limitations apply. How to correct tax return after filing The corporation must reduce the basis of any property by any deduction taken. How to correct tax return after filing The deduction is subject to recapture if the corporation fails to fully implement an energy savings plan. How to correct tax return after filing For more information, see section 179D of the Internal Revenue Code. How to correct tax return after filing Also see Notice 2006-52, 2006-26 I. How to correct tax return after filing R. How to correct tax return after filing B. How to correct tax return after filing 1175, clarified and amplified by Notice 2008-40, 2008-14 I. How to correct tax return after filing R. How to correct tax return after filing B. How to correct tax return after filing 725, and any successor. How to correct tax return after filing Corporate Preference Items A corporation must make special adjustments to certain items before it takes them into account in determining its taxable income. How to correct tax return after filing These items are known as corporate preference items and they include the following. How to correct tax return after filing Gain on the disposition of section 1250 property. How to correct tax return after filing For more information, see section 1250 Property under Depreciation Recapture in chapter 3 of Publication 544. How to correct tax return after filing Percentage depletion for iron ore and coal (including lignite). How to correct tax return after filing For more information, see Mines and Geothermal Deposits under Mineral Property in chapter 9 of Publication 535. How to correct tax return after filing Amortization of pollution control facilities. How to correct tax return after filing For more information, see Pollution Control Facilities in chapter 8 of Publication 535 and section 291(a)(5) of the Internal Revenue Code. How to correct tax return after filing Mineral exploration and development costs. How to correct tax return after filing For more information, see Exploration Costs and Development Costs in chapter 7 of Publication 535. How to correct tax return after filing For more information on corporate preference items, see section 291 of the Internal Revenue Code. How to correct tax return after filing Dividends-Received Deduction A corporation can deduct a percentage of certain dividends received during its tax year. How to correct tax return after filing This section discusses the general rules that apply. How to correct tax return after filing The deduction is figured on Form 1120, Schedule C, or the applicable schedule of your income tax return. How to correct tax return after filing For more information, see the Instructions for Form 1120, or the instructions for your applicable income tax return. How to correct tax return after filing Dividends from domestic corporations. How to correct tax return after filing   A corporation can deduct, within certain limits, 70% of the dividends received if the corporation receiving the dividend owns less than 20% of the corporation distributing the dividend. How to correct tax return after filing If the corporation owns 20% or more of the distributing corporation's stock, it can, subject to certain limits, deduct 80% of the dividends received. How to correct tax return after filing Ownership. How to correct tax return after filing   Determine ownership, for these rules, by the amount of voting power and value of the paying corporation's stock (other than certain preferred stock) the receiving corporation owns. How to correct tax return after filing Small business investment companies. How to correct tax return after filing   Small business investment companies can deduct 100% of the dividends received from taxable domestic corporations. How to correct tax return after filing Dividends from regulated investment companies. How to correct tax return after filing   Regulated investment company dividends received are subject to certain limits. How to correct tax return after filing Capital gain dividends received from a regulated investment company do not qualify for the deduction. How to correct tax return after filing For more information, see section 854 of the Internal Revenue Code. How to correct tax return after filing No deduction allowed for certain dividends. How to correct tax return after filing   Corporations cannot take a deduction for dividends received from the following entities. How to correct tax return after filing A real estate investment trust (REIT). How to correct tax return after filing A corporation exempt from tax under section 501 or 521 of the Internal Revenue Code either for the tax year of the distribution or the preceding tax year. How to correct tax return after filing A corporation whose stock was held less than 46 days during the 91-day period beginning 45 days before the stock became ex-dividend with respect to the dividend. How to correct tax return after filing Ex-dividend means the holder has no rights to the dividend. How to correct tax return after filing A corporation whose preferred stock was held less than 91 days during the 181-day period beginning 90 days before the stock became ex-dividend with respect to the dividend if the dividends received are for a period or periods totaling more than 366 days. How to correct tax return after filing Any corporation, if your corporation is under an obligation (pursuant to a short sale or otherwise) to make related payments with respect to positions in substantially similar or related property. How to correct tax return after filing Dividends on deposits. How to correct tax return after filing   Dividends on deposits or withdrawable accounts in domestic building and loan associations, mutual savings banks, cooperative banks, and similar organizations are interest, not dividends. How to correct tax return after filing They do not qualify for this deduction. How to correct tax return after filing Limit on deduction for dividends. How to correct tax return after filing   The total deduction for dividends received or accrued is generally limited (in the following order) to: 80% of the difference between taxable income and the 100% deduction allowed for dividends received from affiliated corporations, or by a small business investment company, for dividends received or accrued from 20%-owned corporations, then 70% of the difference between taxable income and the 100% deduction allowed for dividends received from affiliated corporations, or by a small business investment company, for dividends received or accrued from less-than-20%-owned corporations (reducing taxable income by the total dividends received from 20%-owned corporations). How to correct tax return after filing Figuring the limit. How to correct tax return after filing   In figuring the limit, determine taxable income without the following items. How to correct tax return after filing The net operating loss deduction. How to correct tax return after filing The domestic production activities deduction. How to correct tax return after filing The deduction for dividends received. How to correct tax return after filing Any adjustment due to the nontaxable part of an extraordinary dividend (see Extraordinary Dividends, below). How to correct tax return after filing Any capital loss carryback to the tax year. How to correct tax return after filing Effect of net operating loss. How to correct tax return after filing   If a corporation has a net operating loss (NOL) for a tax year, the limit of 80% (or 70%) of taxable income does not apply. How to correct tax return after filing To determine whether a corporation has an NOL, figure the dividends-received deduction without the 80% (or 70%) of taxable income limit. How to correct tax return after filing Example 1. How to correct tax return after filing A corporation loses $25,000 from operations. How to correct tax return after filing It receives $100,000 in dividends from a 20%-owned corporation. How to correct tax return after filing Its taxable income is $75,000 ($100,000 – $25,000) before the deduction for dividends received. How to correct tax return after filing If it claims the full dividends-received deduction of $80,000 ($100,000 × 80%) and combines it with an operations loss of $25,000, it will have an NOL of ($5,000). How to correct tax return after filing Therefore, the 80% of taxable income limit does not apply. How to correct tax return after filing The corporation can deduct the full $80,000. How to correct tax return after filing Example 2. How to correct tax return after filing Assume the same facts as in Example 1, except that the corporation only loses $15,000 from operations. How to correct tax return after filing Its taxable income is $85,000 before the deduction for dividends received. How to correct tax return after filing After claiming the dividends-received deduction of $80,000 ($100,000 × 80%), its taxable income is $5,000. How to correct tax return after filing Because the corporation will not have an NOL after applying a full dividends-received deduction, its allowable dividends-received deduction is limited to 80% of its taxable income, or $68,000 ($85,000 × 80%). How to correct tax return after filing Extraordinary Dividends If a corporation receives an extraordinary dividend on stock held 2 years or less before the dividend announcement date, it generally must reduce its basis in the stock by the nontaxed part of the dividend. How to correct tax return after filing The nontaxed part is any dividends-received deduction allowable for the dividends. How to correct tax return after filing Extraordinary dividend. How to correct tax return after filing   An extraordinary dividend is any dividend on stock that equals or exceeds a certain percentage of the corporation's adjusted basis in the stock. How to correct tax return after filing The percentages are: 5% for stock preferred as to dividends, or 10% for other stock. How to correct tax return after filing Treat all dividends received that have ex-dividend dates within an 85-consecutive-day period as one dividend. How to correct tax return after filing Treat all dividends received that have ex-dividend dates within a 365-consecutive-day period as extraordinary dividends if the total of the dividends exceeds 20% of the corporation's adjusted basis in the stock. How to correct tax return after filing Disqualified preferred stock. How to correct tax return after filing   Any dividend on disqualified preferred stock is treated as an extraordinary dividend regardless of the period of time the corporation held the stock. How to correct tax return after filing   Disqualified preferred stock is any stock preferred as to dividends if any of the following apply. How to correct tax return after filing The stock when issued has a dividend rate that declines (or can reasonably be expected to decline) in the future. How to correct tax return after filing The issue price of the stock exceeds its liquidation rights or stated redemption price. How to correct tax return after filing The stock is otherwise structured to avoid the rules for extraordinary dividends and to enable corporate shareholders to reduce tax through a combination of dividends-received deductions and loss on the disposition of the stock. How to correct tax return after filing   These rules apply to stock issued after July 10, 1989, unless it was issued under a written binding contract in effect on that date, and thereafter, before the issuance of the stock. How to correct tax return after filing More information. How to correct tax return after filing   For more information on extraordinary dividends, see section 1059 of the Internal Revenue Code. How to correct tax return after filing Below-Market Loans If a corporation receives a below-market loan and uses the proceeds for its trade or business, it may be able to deduct the forgone interest. How to correct tax return after filing A below-market loan is a loan on which no interest is charged or on which interest is charged at a rate below the applicable federal rate. How to correct tax return after filing A below-market loan generally is treated as an arm's-length transaction in which the borrower is considered as having received both the following: A loan in exchange for a note that requires payment of interest at the applicable federal rate, and An additional payment in an amount equal to the forgone interest. How to correct tax return after filing Treat the additional payment as a gift, dividend, contribution to capital, payment of compensation, or other payment, depending on the substance of the transaction. How to correct tax return after filing Foregone interest. How to correct tax return after filing   For any period, forgone interest is equal to: The interest that would be payable for that period if interest accrued on the loan at the applicable federal rate and was payable annually on December 31, minus Any interest actually payable on the loan for the period. How to correct tax return after filing See Below-market loans, in chapter 4 of Publication 535 for more information. How to correct tax return after filing Charitable Contributions A corporation can claim a limited deduction for charitable contributions made in cash or other property. How to correct tax return after filing The contribution is deductible if made to, or for the use of, a qualified organization. How to correct tax return after filing For more information on qualified organizations, see Publication 526, Charitable Contributions. How to correct tax return after filing Also see, Exempt Organizations Select Check (EO Select Check) at www. How to correct tax return after filing irs. How to correct tax return after filing gov/charities, the on-line search tool for finding information on organizations eligible to receive tax-deductible contributions. How to correct tax return after filing Note. How to correct tax return after filing You cannot take a deduction if any of the net earnings of an organization receiving contributions benefit any private shareholder or individual. How to correct tax return after filing Cash method corporation. How to correct tax return after filing   A corporation using the cash method of accounting deducts contributions in the tax year paid. How to correct tax return after filing Accrual method corporation. How to correct tax return after filing   A corporation using an accrual method of accounting can choose to deduct unpaid contributions for the tax year the board of directors authorizes them if it pays them by the 15th day of the 3rd month after the close of that tax year. How to correct tax return after filing Make the choice by reporting the contribution on the corporation's return for the tax year. How to correct tax return after filing A declaration stating that the board of directors adopted the resolution during the tax year must accompany the return. How to correct tax return after filing The declaration must include the date the resolution was adopted. How to correct tax return after filing Limitations on deduction. How to correct tax return after filing   A corporation cannot deduct charitable contributions that exceed 10% of its taxable income for the tax year. How to correct tax return after filing Figure taxable income for this purpose without the following. How to correct tax return after filing The deduction for charitable contributions. How to correct tax return after filing The dividends-received deduction. How to correct tax return after filing The deduction allowed under section 249 of the Internal Revenue Code. How to correct tax return after filing The domestic production activities deduction. How to correct tax return after filing Any net operating loss carryback to the tax year. How to correct tax return after filing Any capital loss carryback to the tax year. How to correct tax return after filing Farmers and ranchers. How to correct tax return after filing    Corporations that are farmers and ranchers should see section 170(b)(2) of the Internal Revenue Code for special rules that may affect the deduction limit. How to correct tax return after filing Carryover of excess contributions. How to correct tax return after filing   You can carry over, within certain limits, to each of the subsequent 5 years any charitable contributions made during the current year that exceed the 10% limit. How to correct tax return after filing You lose any excess not used within that period. How to correct tax return after filing For example, if a corporation has a carryover of excess contributions paid in 2010 and it does not use all the excess on its return for 2011, it can carry any excess over to 2012, 2013, 2014, and 2015, if applicable. How to correct tax return after filing Any excess not used in 2015 is lost. How to correct tax return after filing Do not deduct a carryover of excess contributions in the carryover year until after you deduct contributions made in that year (subject to the 10% limit). How to correct tax return after filing You cannot deduct a carryover of excess contributions to the extent it increases a net operating loss carryover. How to correct tax return after filing Cash contributions. How to correct tax return after filing   A corporation must maintain a record of any contribution of cash, check, or other monetary contribution, regardless of the amount. How to correct tax return after filing The record can be a bank record, receipt, letter, or other written communication from the donee indicating the name of the organization, the date of the contribution, and the amount of the contribution. How to correct tax return after filing Keep the record of the contribution with the other corporate records. How to correct tax return after filing Do not attach the records to the corporation's return. How to correct tax return after filing For more information on cash contributions, see Publication 526. How to correct tax return after filing Gifts of $250 or more. How to correct tax return after filing   Generally, no deduction is allowed for any contribution of $250 or more unless the corporation gets a written acknowledgement from the donee organization. How to correct tax return after filing The acknowledgement should show the amount of cash contributed, a description of the property contributed, and either gives a description and a good faith estimate of the value of any goods or services provided in return for the contribution or states that no goods or services were provided in return for the contribution. How to correct tax return after filing The acknowledgement should be received by the due date (including extensions) of the return, or, if earlier, the date the return was filed. How to correct tax return after filing Keep the acknowledgement with other corporate records. How to correct tax return after filing Do not attach the acknowledgement to the return. How to correct tax return after filing Contributions of property other than cash. How to correct tax return after filing   If a corporation (other than a closely-held or a personal service corporation) claims a deduction of more than $500 for contributions of property other than cash, a schedule describing the property and the method used to determine its fair market value must be attached to the corporation's return. How to correct tax return after filing In addition the corporation should keep a record of: The approximate date and manner of acquisition of the donated property and The cost or other basis of the donated property held by the donor for less than 12 months prior to contribution. How to correct tax return after filing   Closely held and personal service corporations must complete and attach Form 8283, Noncash Charitable Contributions, to their returns if they claim a deduction of more than $500 for non-cash contributions. How to correct tax return after filing For all other corporations, if the deduction claimed for donated property exceeds $5,000, complete Form 8283 and attach it to the corporation's return. How to correct tax return after filing   A corporation must obtain a qualified appraisal for all deductions of property claimed in excess of $5,000. How to correct tax return after filing A qualified appraisal is not required for the donation of cash, publicly traded securities, inventory, and any qualified vehicles sold by a donee organization without any significant intervening use or material improvement. How to correct tax return after filing The appraisal should be maintained with other corporate records and only attached to the corporation's return when the deduction claimed exceeds $500,000; $20,000 for donated art work. How to correct tax return after filing   See Form 8283 for more information. How to correct tax return after filing Qualified conservation contributions. How to correct tax return after filing   If a corporation makes a qualified conservation contribution, the corporation must provide information regarding the legal interest being donated, the fair market value of the underlying property before and after the donation, and a description of the conservation purpose for which the property will be used. How to correct tax return after filing For more information, see section 170(h) of the Internal Revenue Code. How to correct tax return after filing Contributions of used vehicles. How to correct tax return after filing   A corporation is allowed a deduction for the contribution of used motor vehicles, boats, and airplanes. How to correct tax return after filing The deduction is limited, and other special rules apply. How to correct tax return after filing For more information, see Publication 526. How to correct tax return after filing Reduction for contributions of certain property. How to correct tax return after filing   For a charitable contribution of property, the corporation must reduce the contribution by the sum of: The ordinary income and short-term capital gain that would have resulted if the property were sold at its FMV and For certain contributions, the long-term capital gain that would have resulted if the property were sold at its FMV. How to correct tax return after filing   The reduction for the long-term capital gain applies to: Contributions of tangible personal property for use by an exempt organization for a purpose or function unrelated to the basis for its exemption; Contributions of any property to or for the use of certain private foundations except for stock for which market quotations are readily available; and Contributions of any patent, certain copyrights, trademark, trade name, trade secret, know-how, software (that is a section 197 intangible), or similar property, or applications or registrations of such property. How to correct tax return after filing Larger deduction. How to correct tax return after filing   A corporation (other than an S corporation) may be able to claim a deduction equal to the lesser of (a) the basis of the donated inventory or property plus one-half of the inventory or property's appreciation (gain if the donated inventory or property was sold at fair market value on the date of the donation), or (b) two times basis of the donated inventory or property. How to correct tax return after filing This deduction may be allowed for certain contributions of: Certain inventory and other property made to a donee organization and used solely for the care of the ill, the needy, and infants. How to correct tax return after filing Scientific property constructed by the corporation (other than an S corporation, personal holding company, or personal service corporation) and donated no later than 2 years after substantial completion of the construction. How to correct tax return after filing The property must be donated to a qualified organization and its original use must be by the donee for research, experimentation, or research training within the United States in the area of physical or biological science. How to correct tax return after filing Computer technology and equipment acquired or constructed and donated no later than 3 years after either acquisition or substantial completion of construction to an educational organization for educational purposes within the United States. How to correct tax return after filing Contributions to organizations conducting lobbying activities. How to correct tax return after filing   Contributions made to an organization that conducts lobbying activities are not deductible if: The lobbying activities relate to matters of direct financial interest to the donor's trade or business and The principal purpose of the contribution was to avoid federal income tax by obtaining a deduction for activities that would have been nondeductible under the lobbying expense rules if conducted directly by the donor. How to correct tax return after filing More information. How to correct tax return after filing   For more information on charitable contributions, including substantiation and recordkeeping requirements, see section 170 of the Internal Revenue Code, the related regulations, and Publication 526. How to correct tax return after filing Capital Losses A corporation can deduct capital losses only up to the amount of its capital gains. How to correct tax return after filing In other words, if a corporation has an excess capital loss, it cannot deduct the loss in the current tax year. How to correct tax return after filing Instead, it carries the loss to other tax years and deducts it from any net capital gains that occur in those years. How to correct tax return after filing A capital loss is carried to other years in the following order. How to correct tax return after filing 3 years prior to the loss year. How to correct tax return after filing 2 years prior to the loss year. How to correct tax return after filing 1 year prior to the loss year. How to correct tax return after filing Any loss remaining is carried forward for 5 years. How to correct tax return after filing When you carry a net capital loss to another tax year, treat it as a short-term loss. How to correct tax return after filing It does not retain its original identity as long term or short term. How to correct tax return after filing Example. How to correct tax return after filing A calendar year corporation has a net short-term capital gain of $3,000 and a net long-term capital loss of $9,000. How to correct tax return after filing The short-term gain offsets some of the long-term loss, leaving a net capital loss of $6,000. How to correct tax return after filing The corporation treats this $6,000 as a short-term loss when carried back or forward. How to correct tax return after filing The corporation carries the $6,000 short-term loss back 3 years. How to correct tax return after filing In year 1, the corporation had a net short-term capital gain of $8,000 and a net long-term capital gain of $5,000. How to correct tax return after filing It subtracts the $6,000 short-term loss first from the net short-term gain. How to correct tax return after filing This results in a net capital gain for year 1 of $7,000. How to correct tax return after filing This consists of a net short-term capital gain of $2,000 ($8,000 − $6,000) and a net long-term capital gain of $5,000. How to correct tax return after filing S corporation status. How to correct tax return after filing   A corporation may not carry a capital loss from, or to, a year for which it is an S corporation. How to correct tax return after filing Rules for carryover and carryback. How to correct tax return after filing   When carrying a capital loss from one year to another, the following rules apply. How to correct tax return after filing When figuring the current year's net capital loss, you cannot combine it with a capital loss carried from another year. How to correct tax return after filing In other words, you can carry capital losses only to years that would otherwise have a total net capital gain. How to correct tax return after filing If you carry capital losses from 2 or more years to the same year, deduct the loss from the earliest year first. How to correct tax return after filing You cannot use a capital loss carried from another year to produce or increase a net operating loss in the year to which you carry it back. How to correct tax return after filing Refunds. How to correct tax return after filing   When you carry back a capital loss to an earlier tax year, refigure your tax for that year. How to correct tax return after filing If your corrected tax is less than the tax you originally owed, use either Form 1139, Corporate Application for Tentative Refund, or Form 1120X, Amended U. How to correct tax return after filing S. How to correct tax return after filing Corporation Income Tax Return, to apply for a refund. How to correct tax return after filing Form 1139. How to correct tax return after filing    A corporation can get a refund faster by using Form 1139. How to correct tax return after filing It cannot file Form 1139 before filing the return for the corporation's capital loss year, but it must file Form 1139 no later than 1 year after the year it sustains the capital loss. How to correct tax return after filing Form 1120X. How to correct tax return after filing   If the corporation does not file Form 1139, it must file Form 1120X to apply for a refund. How to correct tax return after filing The corporation must file the Form 1120X within 3 years of the due date, includin
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The How To Correct Tax Return After Filing

How to correct tax return after filing Publication 596SP - Main Content Table of Contents Capítulo 1 —Requisitos para TodosRequisito 1 —Límites del ingreso bruto ajustado (AGI, por sus siglas en inglés) Requisito 2 —Tiene que tener un número de Seguro Social (SSN) válido Requisito 3 —Su estado civil para efectos de la declaración no puede ser casado que presenta la declaración por separado Requisito 4 —Tiene que ser ciudadano de los Estados Unidos o extranjero residente durante todo el año Requisito 5 —No puede presentar el Formulario 2555 ni el Formulario 2555-EZ Requisito 6 —Tiene que tener ingresos de inversiones de $3,300 o menos Requisito 7 —Tiene que haber recibido ingreso del trabajo Capítulo 2 —Requisitos que Tiene que Cumplir si Tiene un Hijo CalificadoRequisito 8 —Su hijo tiene que cumplir los requisitos de parentesco, edad, residencia y declaración conjunta Requisito 9 —Sólo una persona puede utilizar a su hijo calificado para reclamar el EIC Requisito 10 —Usted no puede ser el hijo calificado de otra persona Capítulo 3 —Requisitos Si No Tiene un Hijo CalificadoRequisito 11 —Tiene que tener por lo menos 25 años de edad, pero menos de 65 años de edad Requisito 12 —No puede ser el dependiente de otra persona Requisito 13 —No puede ser el hijo calificado de otro contribuyente Requisito 14 —Tiene que haber vivido en los EE. How to correct tax return after filing UU. How to correct tax return after filing durante más de la mitad del año Capítulo 4 —Calcular y Reclamar el EIC Requisito 15 —Límites del ingreso del trabajo El IRS le Calculará el Crédito (EIC) Cómo Calcular Usted Mismo el EIC Anexo EIC Capítulo 5 —Denegación del EIC Formulario 8862(SP) ¿Se le ha Prohibido Reclamar el Crédito por Ingreso del Trabajo por Cierto Número de Años? Capítulo 6 —Ejemplos DetalladosEjemplo 1 —Sara Rojas Ejemplo 2 —Laura y Jorge Ramírez Capítulo 1 —Requisitos para Todos En este capítulo se explican los Requisitos 1 al 7. How to correct tax return after filing Tiene que cumplir los siete requisitos para tener derecho al crédito por ingreso del trabajo (EIC). How to correct tax return after filing Si no cumple los siete requisitos, no podrá reclamar el crédito y no necesita leer el resto de esta publicación. How to correct tax return after filing Si usted cumple cada uno de los siete requisitos de este capítulo, lea el capítulo 2 o el capítulo 3 (el que le corresponda) para obtener información sobre otros requisitos que tiene que cumplir. How to correct tax return after filing Requisito 1 —Límites del ingreso bruto ajustado (AGI, por sus siglas en inglés) Su ingreso bruto ajustado (AGI), tiene que ser menos de: $46,227 ($51,567 si es casado que presenta una declaración conjunta) si tiene tres o más hijos calificados, $43,038 ($48,378 si es casado que presenta una declaración conjunta) si tiene dos hijos calificados, $37,870 ($43,210 si es casado que presenta una declaración conjunta) si tiene un hijo calificado o $14,340 ($19,680 si es casado que presenta una declaración conjunta) si no tiene un hijo calificado. How to correct tax return after filing Ingreso bruto ajustado (AGI). How to correct tax return after filing   El ingreso bruto ajustado (AGI) es la cantidad que aparece en la línea 4 del Formulario 1040EZ, la línea 22 del Formulario 1040A o la línea 38 del Formulario 1040. How to correct tax return after filing   Si su ingreso bruto ajustado (AGI) es igual o superior al límite aplicable indicado anteriormente, no puede reclamar el crédito por ingreso del trabajo (EIC). How to correct tax return after filing No necesita leer el resto de la publicación. How to correct tax return after filing Ejemplo —Ingreso bruto ajustado (AGI) mayor al límite. How to correct tax return after filing Su ingreso bruto ajustado (AGI) es $38,550, usted es soltero y tiene un hijo calificado. How to correct tax return after filing No puede reclamar el crédito por ingreso del trabajo (EIC) porque su ingreso bruto ajustado (AGI) no es menos de $37,870. How to correct tax return after filing Sin embargo, si su estado civil para efectos de la declaración es casado que presenta una declaración conjunta, tal vez pueda reclamar el crédito por ingreso del trabajo (EIC) porque su ingreso bruto ajustado (AGI) es menos de $43,210. How to correct tax return after filing Bienes gananciales. How to correct tax return after filing   Si está casado pero reúne los requisitos para presentar la declaración como cabeza de familia según ciertos requisitos especiales para contribuyentes casados que viven separados (vea el Requisito 3) y vive en un estado con leyes de bienes gananciales, los ingresos brutos ajustados (AGI) incluyen la parte del salario tanto de usted como de su cónyuge. How to correct tax return after filing Esto difiere de los requisitos de los bienes gananciales correspondientes al Requisito 7. How to correct tax return after filing Requisito 2 —Tiene que tener un número de Seguro Social (SSN) válido Para reclamar el crédito por ingreso del trabajo (EIC), usted (y su cónyuge, si presentan una declaración conjunta) tienen que tener un número de Seguro Social (SSN) válido expedido por la Administración del Seguro Social (SSA, por sus siglas en inglés). How to correct tax return after filing Todo hijo calificado indicado en el Anexo EIC también tiene que tener un número de Seguro Social (SSN) válido. How to correct tax return after filing (Vea el Requisito 8 si tiene un hijo calificado). How to correct tax return after filing Si su tarjeta de Seguro Social (o la de su cónyuge, si presentan una declaración conjunta) tiene impresas las palabras “Not valid for employment” (No es válida para trabajar) y su número de Seguro Social (SSN) fue expedido para que usted (o su cónyuge) pudiera obtener un beneficio procedente de fondos del gobierno federal, no puede obtener el crédito por ingreso del trabajo (EIC). How to correct tax return after filing Un ejemplo de beneficio procedente de fondos del gobierno federal es el seguro Medicaid. How to correct tax return after filing Si su tarjeta tiene impresas las palabras “Not valid for employment” (No es válida para trabajar) y su condición migratoria ha cambiado de modo que ahora usted es ciudadano o residente permanente de los Estados Unidos, comuníquese con la Administración del Seguro Social para obtener una nueva tarjeta de Seguro Social que no tenga impresas dichas palabras. How to correct tax return after filing Si recibe la tarjeta nueva después de haber presentado su declaración, puede presentar una declaración enmendada mediante el Formulario 1040X, Amended U. How to correct tax return after filing S. How to correct tax return after filing Individual Income Tax Return (Declaración enmendada del impuesto personal de los Estados Unidos), en inglés, para reclamar el crédito por ingreso del trabajo (EIC). How to correct tax return after filing Ciudadano de los Estados Unidos. How to correct tax return after filing   Si era ciudadano de los Estados Unidos cuando recibió su número de Seguro Social (SSN), tiene un número de Seguro Social válido. How to correct tax return after filing Tarjeta válida para trabajar sólo con la autorización del Servicio de Inmigración y Naturalización (INS, por sus siglas en inglés) o del Departamento de Seguridad Nacional (DHS, por sus siglas en inglés). How to correct tax return after filing   Si su tarjeta de Seguro Social tiene impresas las palabras “Valid for work only with INS authorization” (Válida para trabajar sólo con la autorización del Servicio de Inmigración y Naturalización) o las palabras “Valid for work only with DHS authorization” (Válida para trabajar sólo con la autorización del Departamento de Seguridad Nacional), tiene un número de Seguro Social (SSN) válido, pero sólo mientras dicha autorización esté vigente. How to correct tax return after filing El número de Seguro Social (SSN) no se incluye o es incorrecto. How to correct tax return after filing   Si el número de Seguro Social (SSN) de usted o de su cónyuge no se incluye en la declaración de impuestos o es incorrecto, es posible que no le concedan el crédito por ingreso del trabajo (EIC). How to correct tax return after filing Otro número de identificación del contribuyente. How to correct tax return after filing    Usted no podrá reclamar el crédito por ingreso del trabajo (EIC) si en lugar de su número de Seguro Social (SSN) (o su cónyuge, si presentan una declaración conjunta) tiene un número de identificación del contribuyente individual (ITIN, por sus siglas en inglés). How to correct tax return after filing Los números de identificación del contribuyente individual (ITINs) son expedidos por el IRS a personas no ciudadanas de los Estados Unidos que no pueden obtener un número de Seguro Social (SSN). How to correct tax return after filing Si no tiene un número de Seguro Social (SSN). How to correct tax return after filing   Si no tiene un número de Seguro Social válido, escriba “No” al lado de la línea 64a (del Formulario 1040), de la línea 38a (del Formulario 1040A) o de la línea 8a (del Formulario 1040EZ). How to correct tax return after filing Usted no puede reclamar el crédito por ingreso del trabajo (EIC). How to correct tax return after filing Cómo obtener un número de Seguro Social (SSN). How to correct tax return after filing   Si usted (o su cónyuge, si presentan una declaración conjunta) no tiene un número de Seguro Social (SSN), puede solicitarlo presentando el Formulario SS-5-SP, disponible en español (o el Formulario SS-5, en inglés) ante la Administración del Seguro Social. How to correct tax return after filing Puede obtener el Formulario SS-5-SP (o el Formulario SS-5, en inglés) en el sitio web www. How to correct tax return after filing socialsecurity. How to correct tax return after filing gov, en la oficina de la SSA más cercana o llamando a la SSA al 1-800-772-1213. How to correct tax return after filing Se acerca el plazo para la presentación de la declaración y aún no tiene un número de Seguro Social. How to correct tax return after filing   Si se acerca el plazo para la presentación de la declaración de impuestos y aún no posee un número de Seguro Social (SSN), usted tiene dos opciones: Solicitar una prórroga automática de 6 meses para presentar la declaración. How to correct tax return after filing Puede obtener esta prórroga mediante la presentación del Formulario 4868(SP), Solicitud de Prórroga Automática para Presentar la Declaración del Impuesto sobre el Ingreso Personal de los Estados Unidos (o el Formulario 4868, Application for Automatic Extension of Time to File U. How to correct tax return after filing S. How to correct tax return after filing Individual Income Tax Return, en inglés). How to correct tax return after filing Para obtener más información, vea las instrucciones del Formulario 4868(SP) (o del Formulario 4868, en inglés). How to correct tax return after filing Presentar la declaración de impuestos dentro del plazo estipulado sin reclamar el crédito por ingreso del trabajo (EIC). How to correct tax return after filing Después de haber recibido el número de Seguro Social, presente una declaración enmendada usando el Formulario 1040X, en inglés, para reclamar el crédito por ingreso del trabajo. How to correct tax return after filing Adjunte el Anexo EIC, Earned Income Credit (Crédito por ingreso del trabajo), en inglés, debidamente completado si tiene un hijo calificado. How to correct tax return after filing Requisito 3 —Su estado civil para efectos de la declaración no puede ser “casado que presenta la declaración por separado” Si está casado, por lo general, tiene que presentar una declaración conjunta para reclamar el crédito por ingreso del trabajo (EIC). How to correct tax return after filing Su estado civil para efectos de la declaración no puede ser “casado que presenta la declaración por separado”. How to correct tax return after filing Su cónyuge no vivió con usted. How to correct tax return after filing   Si está casado y su cónyuge no vivió en su hogar en ningún momento durante los últimos 6 meses del año, tal vez pueda presentar la declaración como cabeza de familia en lugar de casado que presenta la declaración por separado. How to correct tax return after filing En tal caso, podría reclamar el crédito por ingreso del trabajo (EIC). How to correct tax return after filing Para obtener información detallada relacionada con la presentación de la declaración como cabeza de familia, vea la Publicación 501, Exemptions, Standard Deduction, and Filing Information (Exenciones, deducción estándar e información sobre la presentación de la declaración), en inglés. How to correct tax return after filing Requisito 4 —Tiene que ser ciudadano de los Estados Unidos o extranjero residente durante todo el año Si usted (o su cónyuge, si está casado) fue extranjero no residente durante alguna parte del año, no podrá reclamar el crédito por ingreso del trabajo a menos que su estado civil para efectos de la declaración sea casado que presenta una declaración conjunta. How to correct tax return after filing Puede usar ese estado civil para efectos de la declaración sólo si uno de los cónyuges es ciudadano estadounidense o extranjero residente y elige declarar al cónyuge no residente como residente estadounidense. How to correct tax return after filing En tal caso, se gravan los ingresos que usted y su cónyuge reciban a nivel nacional e internacional. How to correct tax return after filing Si necesita más información sobre esta opción, obtenga la Publicación 519, U. How to correct tax return after filing S. How to correct tax return after filing Tax Guide for Aliens (Guía tributaria de los Estados Unidos para extranjeros), en inglés. How to correct tax return after filing Si usted (o su cónyuge, si está casado) fue extranjero no residente durante cualquier parte del año y su estado civil para efectos de la declaración no es casado que presenta una declaración conjunta, escriba “No” en la línea de puntos directamente a la derecha de la línea 64a (Formulario 1040) o en el espacio directamente a la izquierda de la línea 38a (Formulario 1040A). How to correct tax return after filing Requisito 5 —No puede presentar el Formulario 2555 ni el Formulario 2555-EZ Usted no podrá reclamar el crédito por ingreso del trabajo si presenta el Formulario 2555, Foreign Earned Income (Ingresos procedentes del extranjero) o el Formulario 2555-EZ, Foreign Earned Income Exclusion (Exclusión de ingresos procedentes del extranjero), ambos en inglés. How to correct tax return after filing Estos formularios se presentan para excluir del ingreso bruto los ingresos recibidos del extranjero o para deducir o excluir una cantidad por concepto de vivienda en el extranjero. How to correct tax return after filing Las posesiones de los Estados Unidos no se consideran países extranjeros. How to correct tax return after filing Vea la Publicación 54, Tax Guide for U. How to correct tax return after filing S. How to correct tax return after filing Citizens and Resident Aliens Abroad (Guía tributaria para ciudadanos y residentes extranjeros de los Estados Unidos que viven en el extranjero), en inglés, para obtener más información. How to correct tax return after filing Requisito 6 —Tiene que tener ingresos de inversiones de $3,300 o menos No puede reclamar el crédito por ingreso del trabajo (EIC) a menos que sus ingresos procedentes de inversiones sean $3,300 o menos. How to correct tax return after filing Si sus ingresos de inversiones son más de $3,300, no puede reclamar el crédito. How to correct tax return after filing Formulario 1040EZ. How to correct tax return after filing   Si presenta el Formulario 1040EZ, sus ingresos de inversiones son la suma de la cantidad de la línea 2 y la cantidad de todo interés exento de impuestos que haya anotado a la derecha de las palabras “Form 1040EZ” (Formulario 1040EZ) en la línea 2. How to correct tax return after filing Formulario 1040A. How to correct tax return after filing   Si presenta el Formulario 1040A, sus ingresos de inversiones son el total de las cantidades de las líneas 8a (intereses tributables), 8b (intereses no tributables), 9a (dividendos ordinarios) y 10 (distribuciones de ganancias de capital) de ese formulario. How to correct tax return after filing Formulario 1040. How to correct tax return after filing   Si presenta el Formulario 1040, utilice la Hoja de Trabajo 1, que aparece en este capítulo, para calcular sus ingresos de inversiones. How to correct tax return after filing    Hoja de Trabajo 1: Ingresos Procedentes de Inversiones si Presenta el Formulario 1040 Use esta hoja de trabajo para calcular los ingresos procedentes de inversiones para propósitos del crédito por ingreso del trabajo (EIC) cuando presente el Formulario 1040. How to correct tax return after filing Intereses y Dividendos         1. How to correct tax return after filing Anote toda cantidad de la línea 8a del Formulario 1040. How to correct tax return after filing 1. How to correct tax return after filing   2. How to correct tax return after filing Anote toda cantidad de la línea 8b del Formulario 1040, más toda cantidad de la línea 1b del Formulario 8814. How to correct tax return after filing 2. How to correct tax return after filing   3. How to correct tax return after filing Anote toda cantidad de la línea 9a del Formulario 1040. How to correct tax return after filing 3. How to correct tax return after filing   4. How to correct tax return after filing Anote la cantidad de la línea 21 del Formulario 1040 proveniente del Formulario 8814, si presenta dicho formulario para declarar los ingresos de intereses y dividendos de su hijo en la declaración de impuestos suya. How to correct tax return after filing (Si su hijo recibió un dividendo del Alaska Permanent Fund (Fondo Permanente de Alaska), use la Hoja de Trabajo 2, más adelante, para calcular la cantidad que tiene que anotar en esta línea). How to correct tax return after filing 4. How to correct tax return after filing   Ingresos Netos de Ganancias de Capital         5. How to correct tax return after filing Anote la cantidad de la línea 13 del Formulario 1040. How to correct tax return after filing Si la cantidad que aparece en esa línea es una pérdida, anote -0-. How to correct tax return after filing 5. How to correct tax return after filing       6. How to correct tax return after filing Anote toda ganancia que aparezca en la línea 7 del Formulario 4797, Sales of Business Property (Ventas de propiedad comercial), en inglés. How to correct tax return after filing Si la cantidad de esa línea es una pérdida, anote -0-. How to correct tax return after filing (Pero si usted llenó las líneas 8 y 9 del Formulario 4797, anote la cantidad de la línea 9 en su lugar). How to correct tax return after filing 6. How to correct tax return after filing       7. How to correct tax return after filing Reste la cantidad de la línea 6 de la cantidad de la línea 5 de esta hoja de trabajo. How to correct tax return after filing (Si el resultado es menos de cero, anote -0-). How to correct tax return after filing 7. How to correct tax return after filing   Regalías e Ingresos por Alquiler de Bienes Inmuebles/Muebles         8. How to correct tax return after filing Anote todo ingreso de regalías de la línea 23b del Anexo E más todo ingreso que haya recibido del alquiler de bienes inmuebles/muebles que aparezca en la línea 21 del Formulario 1040. How to correct tax return after filing 8. How to correct tax return after filing       9. How to correct tax return after filing Anote la cantidad de todo gasto que aparezca en la línea 20 del Anexo E, relacionado con el ingreso de regalías, más todo gasto del alquiler de bienes inmuebles/muebles deducido en la línea 36 del Formulario 1040 9. How to correct tax return after filing       10. How to correct tax return after filing Reste la cantidad de la línea 9 de esta hoja de trabajo de la cantidad de la línea 8. How to correct tax return after filing (Si el resultado es menos de cero, anote -0-). How to correct tax return after filing 10. How to correct tax return after filing   Actividades Pasivas         11. How to correct tax return after filing Anote el total de todos los ingresos netos provenientes de empresas de actividades pasivas (tales como los ingresos incluidos en la línea 26, 29a (col. How to correct tax return after filing (g)), 34a (col. How to correct tax return after filing (d)), o 40 del Anexo E). How to correct tax return after filing  Vea más adelante las instrucciones para las líneas 11  y 12. How to correct tax return after filing 11. How to correct tax return after filing       12. How to correct tax return after filing Anote el total de toda pérdida de actividades pasivas (como pérdidas incluidas en la línea 26, 29b (col. How to correct tax return after filing (f)), 34b (col. How to correct tax return after filing (c)) o 40 del Anexo E). How to correct tax return after filing Vea más adelante las instrucciones para las líneas 11 y 12. How to correct tax return after filing 12. How to correct tax return after filing       13. How to correct tax return after filing Sume las cantidades de las líneas 11 y 12 de esta hoja de trabajo. How to correct tax return after filing (Si el resultado es menos de cero, anote -0-). How to correct tax return after filing 13. How to correct tax return after filing   14. How to correct tax return after filing Sume las cantidades de las líneas 1, 2, 3, 4, 7, 10 y 13. How to correct tax return after filing Anote la suma total. How to correct tax return after filing Éste es su ingreso de inversiones. How to correct tax return after filing 14. How to correct tax return after filing   15. How to correct tax return after filing ¿Es la cantidad de la línea 14 más de $3,300? ❑ Sí. How to correct tax return after filing Usted no puede reclamar el crédito. How to correct tax return after filing  ❑ No. How to correct tax return after filing Continúe al Paso 3 de las instrucciones del Formulario 1040 para las líneas 64a y 64b para saber si puede reclamar el crédito (a menos que utilice esta publicación para saber si puede reclamar el crédito; en ese caso, pase al Requisito 7, que aparece más adelante). How to correct tax return after filing       Instrucciones para las líneas 11 y 12. How to correct tax return after filing Al calcular la cantidad que deberá anotar en las líneas 11 y 12, no tome en cuenta ingreso (o pérdida) alguno de regalías incluido en la línea 26 del Anexo E ni alguna cantidad incluida en su ingreso del trabajo. How to correct tax return after filing Para saber si el ingreso que aparece en la línea 26 o en la línea 40 del Anexo E es producto de una actividad pasiva, vea las instrucciones del Anexo E. How to correct tax return after filing Si alguna parte del ingreso (o de la pérdida) derivado del alquiler de bienes raíces incluido en la línea 26 del Anexo E no es producto de una actividad pasiva, escriba “NPA” (not passive activity) (ninguna actividad pasiva) y la cantidad de ese ingreso (o pérdida) en la línea de puntos suspensivos de la línea 26. How to correct tax return after filing Hoja de Trabajo 2: Hoja de Trabajo para la Línea 4 de la Hoja de Trabajo 1 Complete esta hoja de trabajo sólo si el Formulario 8814 incluye un dividendo del Alaska Permanent Fund (Fondo Permanente de Alaska). How to correct tax return after filing Nota: Complete una Hoja de Trabajo 2 por separado para cada Formulario 8814. How to correct tax return after filing     1. How to correct tax return after filing Anote la cantidad de la línea 2a del Formulario 8814. How to correct tax return after filing 1. How to correct tax return after filing   2. How to correct tax return after filing Anote la cantidad de la línea 2b del Formulario 8814. How to correct tax return after filing 2. How to correct tax return after filing   3. How to correct tax return after filing Reste la cantidad de la línea 2 de la cantidad de la línea 1. How to correct tax return after filing 3. How to correct tax return after filing   4. How to correct tax return after filing Anote la cantidad de la línea 1a del Formulario 8814. How to correct tax return after filing 4. How to correct tax return after filing   5. How to correct tax return after filing Sume las cantidades de las líneas 3 y 4. How to correct tax return after filing 5. How to correct tax return after filing   6. How to correct tax return after filing Anote la cantidad del dividendo del Alaska Permanent Fund (Fondo Permanente de Alaska) de su hijo. How to correct tax return after filing 6. How to correct tax return after filing   7. How to correct tax return after filing Divida la cantidad de la línea 6 por la cantidad de la línea 5. How to correct tax return after filing Anote el resultado como número decimal (redondeado por lo menos a tres decimales). How to correct tax return after filing 7. How to correct tax return after filing   8. How to correct tax return after filing Anote la cantidad de la línea 12 del Formulario 8814. How to correct tax return after filing 8. How to correct tax return after filing   9. How to correct tax return after filing Multiplique la cantidad de la línea 7 por la cantidad de la línea 8. How to correct tax return after filing 9. How to correct tax return after filing   10. How to correct tax return after filing Reste la cantidad de la línea 9 de la cantidad de la línea 8. How to correct tax return after filing Anote el resultado en la línea 4 de la Hoja de Trabajo 1. How to correct tax return after filing 10. How to correct tax return after filing     (Si presenta más de un Formulario 8814, anote en la línea 4 de la Hoja de Trabajo 1 la suma total de las cantidades de la línea 10 de todas las Hojas de Trabajo 2). How to correct tax return after filing     Ejemplo —llenando la hoja de trabajo 2. How to correct tax return after filing Su hijo de 10 años recibió $400 en intereses tributables, un dividendo del Alaska Permanent Fund (Fondo Permanente de Alaska) de $1,000 y dividendos ordinarios de $1,100, de los cuales $500 son dividendos calificados (que reúnen los requisitos). How to correct tax return after filing Usted opta por declarar estos ingresos en su declaración de impuestos. How to correct tax return after filing Anota $400 en la línea 1a del Formulario 8814, $2,100 ($1,000 + $1,100) en la línea 2a y $500 en la línea 2b. How to correct tax return after filing Después de llenar las líneas 4 a 11 inclusive, anota $400 en la línea 12 del Formulario 8814 y en la línea 21 del Formulario 1040. How to correct tax return after filing En la Hoja de Trabajo 2, anota $2,100 en la línea 1, $500 en la línea 2, $1,600 en la línea 3, $400 en la línea 4, $2,000 en la línea 5, $1,000 en la línea 6, 0. How to correct tax return after filing 500 en la línea 7, $400 en la línea 8, $200 en la línea 9 y $200 en la línea 10. How to correct tax return after filing Usted entonces tiene que anotar $200 en la línea 4 de la Hoja de Trabajo 1. How to correct tax return after filing Requisito 7 —Tiene que haber recibido ingreso del trabajo Este crédito se llama "el crédito por ingreso del trabajo" porque para tener derecho al mismo, usted tiene que trabajar y recibir ingresos del trabajo. How to correct tax return after filing Si está casado y presenta una declaración conjunta, cumple este requisito si por lo menos uno de los cónyuges trabaja y recibe ingresos del trabajo. How to correct tax return after filing Si usted es empleado, el ingreso del trabajo incluye todo ingreso tributable que reciba de su empleador. How to correct tax return after filing El Requisito 15 contiene información que le ayudará a calcular la cantidad de sus ingresos del trabajo. How to correct tax return after filing Si trabaja por cuenta propia o es empleado estatutario, calculará sus ingresos del trabajo en la Hoja de Trabajo B del Crédito por Ingreso del Trabajo (EIC) que se encuentra en las instrucciones del Formulario 1040, en inglés. How to correct tax return after filing Ingreso del Trabajo El ingreso del trabajo incluye las siguientes clases de ingresos: Salarios, sueldos, propinas y otra paga tributable del empleado. How to correct tax return after filing La paga del empleado es ingreso del trabajo sólo si es tributable (está sujeta a impuestos). How to correct tax return after filing La paga del empleado no tributable, tales como ciertos beneficios por cuidado de dependientes y beneficios por adopción, no son ingresos del trabajo. How to correct tax return after filing Pero hay una excepción para la paga no tributable por combate, la cual puede optar por incluir en el ingreso del trabajo, tal como se explica más adelante. How to correct tax return after filing Ingresos netos del trabajo por cuenta propia. How to correct tax return after filing Ingreso bruto recibido como empleado estatutario. How to correct tax return after filing Salarios, sueldos y propinas. How to correct tax return after filing    A usted se le informa de los salarios, sueldos y propinas que recibió por su trabajo en el recuadro 1 del Formulario W-2. How to correct tax return after filing Usted tiene que declararlos en la línea 1 (del Formulario 1040EZ) o la línea 7 (de los Formularios 1040A y 1040). How to correct tax return after filing Opción de incluir la paga no tributable por combate. How to correct tax return after filing   Usted puede optar por incluir su paga no tributable por combate en los ingresos del trabajo para fines del crédito por ingreso del trabajo. How to correct tax return after filing La cantidad de esta paga debe aparecer en el recuadro 12 del Formulario W-2, con el código Q. How to correct tax return after filing Al incluir la paga no tributable por combate en el ingreso del trabajo, su crédito por ingreso del trabajo (EIC) puede aumentar o disminuir. How to correct tax return after filing Para más información, vea Paga no tributable por combate, en el capítulo 4. How to correct tax return after filing Ingresos netos del trabajo por cuenta propia. How to correct tax return after filing   Es posible que haya recibido ingresos netos del trabajo por cuenta propia si: Es dueño de un negocio propio o Es ministro o miembro de una orden religiosa. How to correct tax return after filing Vivienda de un ministro de una orden religiosa. How to correct tax return after filing   El valor del alquiler de una casa o de una asignación para vivienda provista a un ministro de una orden religiosa como parte de su salario, por lo general, no está sujeto al impuesto sobre los ingresos pero sí se incluye en las ganancias netas del trabajo por cuenta propia. How to correct tax return after filing Por tal motivo, dicho valor se incluye en los ingresos del trabajo para fines del crédito por ingreso del trabajo (excepto en ciertos casos descritos en los Formulario 4361 ó 4029 Aprobado, más adelante). How to correct tax return after filing Empleado estatutario. How to correct tax return after filing   Usted es empleado estatutario si recibió un Formulario W-2 en el cual el recuadro titulado “Statutory employee” (Empleado estatutario) (recuadro 13) está marcado. How to correct tax return after filing Tiene que declarar sus ingresos y gastos como empleado estatutario en el Anexo C o C-EZ (del Formulario 1040). How to correct tax return after filing Beneficios sindicales por huelga. How to correct tax return after filing   Los beneficios por huelga que paga un sindicato a sus miembros son ingresos del trabajo. How to correct tax return after filing Formulario 4361 ó 4029 Aprobado Esta sección es para las personas que tengan uno de los siguientes formularios aprobado: Formulario 4361, Application for Exemption from Self-Employment Tax for Use by Ministers, Members of Religious Orders and Christian Science Practitioners (Solicitud para la exención del pago del impuesto sobre el trabajo por cuenta propia para los ministros, miembros de órdenes religiosas y practicantes de la Ciencia Cristiana), en inglés, o Formulario 4029, Application for Exemption From Social Security and Medicare Taxes and Waiver of Benefits (Solicitud para la exención del pago de los impuestos al Seguro Social y al Medicare y la renuncia a beneficios), en inglés. How to correct tax return after filing Cada formulario aprobado exime ciertos ingresos del pago de los impuestos de Seguro Social. How to correct tax return after filing Se explica a continuación cada formulario en términos de lo que se considera o no ingresos del trabajo para fines del crédito por ingreso del trabajo (EIC). How to correct tax return after filing Formulario 4361. How to correct tax return after filing   Sea que usted tenga o no un Formulario 4361 aprobado, las cantidades que recibió por celebrar oficios religiosos como empleado se consideran ingreso del trabajo. How to correct tax return after filing Esto abarca salarios, sueldos, propinas y otra remuneración tributable recibida como empleado. How to correct tax return after filing Una asignación no tributable para vivienda o el valor de alquiler no tributable de una vivienda no se considera ingreso del trabajo. How to correct tax return after filing Además, las cantidades que recibió por celebrar sus oficios como ministro, pero no como empleado, no se consideran ingreso del trabajo. How to correct tax return after filing Ejemplos de esto son los honorarios por oficiar matrimonios y pronunciar discursos. How to correct tax return after filing Formulario 4029. How to correct tax return after filing   Sea que usted tenga o no un Formulario 4029 aprobado, todos los salarios, sueldos, propinas y otra remuneración tributable como empleado se consideran ingresos del trabajo. How to correct tax return after filing Sin embargo, las cantidades que haya recibido por trabajar por cuenta propia no se consideran ingresos del trabajo. How to correct tax return after filing Además, al calcular dicho ingreso, no reste las pérdidas que aparezcan en los Anexos C, C-EZ o F de los salarios anotados en la línea 7 del Formulario 1040. How to correct tax return after filing Beneficios por Incapacidad Si se jubiló por incapacidad, los beneficios que reciba de su empleador del plan de jubilación por incapacidad se consideran ingresos del trabajo hasta que usted cumpla la edad mínima de jubilación. How to correct tax return after filing La edad mínima de jubilación, por lo general, es la edad a partir de la cual habría podido recibir una pensión o anualidad si no hubiese estado incapacitado. How to correct tax return after filing Tiene que declarar los pagos tributables por incapacidad en la línea 7 del Formulario 1040 o del Formulario 1040A hasta alcanzar la edad mínima de jubilación. How to correct tax return after filing Los pagos por concepto de pensión se vuelven tributables el día siguiente al día en que usted cumpla la edad mínima de jubilación, pero no se consideran ingreso del trabajo. How to correct tax return after filing Anote los pagos tributables de una pensión en las líneas 16a y 16b del Formulario 1040 o en las líneas 12a y 12b del Formulario 1040A. How to correct tax return after filing Pagos del seguro por incapacidad. How to correct tax return after filing   Los pagos que haya recibido de una póliza de seguro por incapacidad, cuyas primas haya pagado, no son ingresos del trabajo. How to correct tax return after filing No importa si ha cumplido o no la edad mínima de jubilación. How to correct tax return after filing Si tiene una póliza a través de su empleador, la cantidad podría aparecer en el recuadro 12 del Formulario W-2 con el código de pago “J”. How to correct tax return after filing Ingresos que no se Consideran Ingresos del Trabajo Algunos tipos de ingresos que no son ingreso del trabajo incluyen intereses y dividendos, pensiones y anualidades, beneficios del Seguro Social y de la jubilación ferroviaria (incluidos los beneficios por incapacidad), pensión alimenticia del cónyuge separado o divorciado y para hijos menores, beneficios de bienestar social, compensación del seguro obrero, beneficios por desempleo (seguro por desempleo), pagos no tributables por el cuidado de hijos de crianza y beneficios pagados a los veteranos, incluidos pagos de rehabilitación hechos por el Departamento de Veteranos. How to correct tax return after filing No incluya ninguno de estos tipos de ingresos en sus ingresos del trabajo. How to correct tax return after filing Ingresos recibidos como recluso en una institución penal. How to correct tax return after filing   Las cantidades recibidas por el trabajo realizado mientras estaba recluido en una institución penal no se consideran ingresos del trabajo al calcular el crédito por ingreso del trabajo. How to correct tax return after filing Esto abarca las cantidades recibidas a través del programa de libertad para trabajar o mientras esté en una casa de detención temporal (halfway house). How to correct tax return after filing Pagos de bienestar social a cambio de actividades laborales. How to correct tax return after filing   Los pagos no tributables de bienestar social a cambio de actividades laborales no son ingresos del trabajo para fines del crédito por ingreso del trabajo (EIC). How to correct tax return after filing Éstos son pagos en efectivo que ciertas personas reciben de una agencia estatal o local que administra programas de ayuda pública financiados bajo el programa federal Temporary Assistance for Needy Families (Asistencia Temporal para Familias Necesitadas) (TANF, por sus siglas en inglés) a cambio de ciertas actividades laborales como (1) prácticas laborales (incluidas la remodelación o reparación de viviendas públicas) si no hay suficientes plazas disponibles en el sector privado o (2) actividades del programa de servicios comunitarios. How to correct tax return after filing Bienes gananciales. How to correct tax return after filing   Si usted está casado pero reúne los requisitos para presentar la declaración como cabeza de familia de acuerdo con ciertos requisitos especiales correspondientes a contribuyentes casados que viven aparte (vea el Requisito 3) y vive en un estado donde rigen leyes de bienes gananciales, sus ingresos del trabajo para propósitos del crédito por ingreso del trabajo (EIC) no incluyen ninguna cantidad ganada por su cónyuge si se considera que dicha cantidad le pertenece a usted de acuerdo con esas leyes. How to correct tax return after filing Esa cantidad no se considera ingresos del trabajo para propósitos del crédito EIC, aunque usted tenga que incluirla en sus ingresos brutos en la declaración de impuestos. How to correct tax return after filing Sus ingresos del trabajo incluyen toda la cantidad que ganó, aun cuando parte de ella se considere que pertenece a su cónyuge de acuerdo con las leyes de bienes gananciales del estado en el que vive usted. How to correct tax return after filing Pareja o sociedad doméstica en Nevada, Washington y California. How to correct tax return after filing   Si usted se ha registrado como pareja o sociedad doméstica en los estados de Nevada, Washington o California (o como cónyuges del mismo sexo en California), las mismas reglas aplican. How to correct tax return after filing Su ingreso del trabajo para propósitos del crédito de ingreso por el trabajo (EIC) no incluye ninguna cantidad ganada por su pareja (socio domestico) o cónyuge del mismo sexo. How to correct tax return after filing Su ingreso del trabajo incluye la cantidad completa que usted ha ganado. How to correct tax return after filing Vea la Publicación 555, en inglés, para más detalles. How to correct tax return after filing Pagos del Programa del Fondo de Conservación (CRP, por sus siglas en inglés). How to correct tax return after filing   Si estaba recibiendo beneficios del Seguro Social por jubilación o incapacidad durante el período en el que recibió pagos CRP, dichos pagos no se consideran ingresos derivados del trabajo para fines del crédito por ingreso del trabajo (EIC). How to correct tax return after filing Paga militar no tributable. How to correct tax return after filing   La paga no tributable para miembros de las Fuerzas Armadas no se considera ingresos del trabajo para fines del crédito por ingreso del trabajo (EIC). How to correct tax return after filing Algunos ejemplos de la paga militar no tributable son la paga por combate, la asignación básica para la vivienda (BAH, por sus siglas en inglés) y la asignación básica para el sustento (BAS, por sus siglas en inglés). How to correct tax return after filing Vea la Publicación 3, Armed Forces' Tax Guide (Guía tributaria para las Fuerzas Armadas), en inglés, para más información. How to correct tax return after filing    Paga por combate. How to correct tax return after filing Usted puede optar por incluir su paga no tributable por combate en sus ingresos del trabajo para fines del crédito por ingreso del trabajo (EIC). How to correct tax return after filing Vea Paga no tributable por combate, en el capítulo 4. How to correct tax return after filing Capítulo 2 —Requisitos que Tiene que Cumplir si Tiene un Hijo Calificado Si ha cumplido todos los requisitos del capítulo 1, utilice este capítulo para determinar si tiene un hijo calificado. How to correct tax return after filing Este capítulo trata los Requisitos 8 a 10. How to correct tax return after filing Usted tiene que cumplir con estos tres requisitos, así como los que aparecen en los capítulos 1 y 4, para tener derecho al crédito por ingreso del trabajo (EIC) con un hijo calificado. How to correct tax return after filing Tiene que presentar el Formulario 1040 o el Formulario 1040A para reclamar el crédito por ingreso del trabajo (EIC) con un hijo calificado. How to correct tax return after filing (No puede presentar el Formulario 1040EZ). How to correct tax return after filing Además, tiene que llenar el Anexo EIC y adjuntarlo a su declaración de impuestos. How to correct tax return after filing Si cumple todos los requisitos del capítulo 1 y los de este capítulo, lea el capítulo 4 para saber cuál es el siguiente paso. How to correct tax return after filing Ningún hijo calificado. How to correct tax return after filing   Si no cumple el Requisito 8, no tiene un hijo calificado. How to correct tax return after filing Lea el capítulo 3 para saber si puede obtener el crédito por ingreso del trabajo sin tener un hijo calificado. How to correct tax return after filing Requisito 8 —Su hijo tiene que cumplir los requisitos de parentesco, edad, residencia y declaración conjunta Su hijo es un hijo calificado si cumple cuatro requisitos. How to correct tax return after filing Los cuatro requisitos son de: Parentesco, Edad, Residencia y Declaración conjunta. How to correct tax return after filing Los cuatro requisitos se resumen en la Figura 1. How to correct tax return after filing Los párrafos siguientes contienen más información sobre cada requisito. How to correct tax return after filing Requisito de Parentesco Para ser su hijo calificado, el hijo tiene que ser su: Hijo, hija, hijastro, hijastra, hijo o hija de crianza o un descendiente de cualesquiera de ellos (por ejemplo, su nieto o nieta) o Hermano, hermana, medio hermano, media hermana, hermanastro, hermanastra o un descendiente de cualesquiera de ellos (por ejemplo, su sobrino o sobrina). How to correct tax return after filing Las siguientes definiciones clarifican el requisito de parentesco. How to correct tax return after filing Hijo adoptivo. How to correct tax return after filing   Un hijo adoptivo siempre se trata como hijo propio. How to correct tax return after filing El término “hijo adoptivo” incluye a un hijo que ha sido puesto legalmente bajo su tutela para ser legalmente adoptado. How to correct tax return after filing Hijo de crianza. How to correct tax return after filing   Para propósitos del crédito por ingreso del trabajo (EIC), una persona es su hijo de crianza si el hijo ha sido puesto bajo su custodia por una agencia de adopciones autorizada o por sentencia, decreto u otra orden de un tribunal con jurisdicción competente. How to correct tax return after filing (Una agencia de adopciones autorizada incluye una agencia gubernamental estatal o local. How to correct tax return after filing También incluye una organización exenta de impuestos con licencia del estado. How to correct tax return after filing Incluye, además, un gobierno tribal estadounidense o una organización autorizada por un gobierno tribal estadounidense para colocar niños indios). How to correct tax return after filing Ejemplo. How to correct tax return after filing Diana, que tiene 12 años, fue puesta bajo su cuidado hace 2 años por una agencia autorizada para colocar niños en hogares de crianza. How to correct tax return after filing Diana es su hija de crianza. How to correct tax return after filing Figura 1. How to correct tax return after filing Requisitos para ser Hijo Calificado Please click here for the text description of the image. How to correct tax return after filing Requisitos si Tiene un Hijo Calificado Requisito de Edad Su hijo tiene que: Tener menos de 19 años de edad al finalizar el año 2013 y ser más joven que usted (o su cónyuge, si presentan una declaración conjunta), Tener menos de 24 años de edad al finalizar el año 2013, ser estudiante, y ser más joven que usted (o su cónyuge, si presentan una declaración conjunta) o Estar total y permanentemente incapacitado durante algún momento en el año 2013, independientemente de su edad. How to correct tax return after filing Los siguientes ejemplos y definiciones aclaran el requisito de edad. How to correct tax return after filing Ejemplo 1: Hijo que no es menor de 19 años de edad. How to correct tax return after filing Su hijo cumplió 19 años de edad el 10 de diciembre. How to correct tax return after filing A menos que él estuviera total y permanentemente incapacitado o fuera estudiante, no es hijo calificado porque al finalizar el año no tenía menos de 19 años de edad. How to correct tax return after filing Ejemplo 2: Hijo que no es más joven que usted o que su cónyuge. How to correct tax return after filing Su hermano, que tiene 23 años de edad, un estudiante a tiempo completo y soltero, vive con usted y el cónyuge de usted. How to correct tax return after filing Su hermano no está incapacitado. How to correct tax return after filing Tanto usted como su cónyuge tienen 21 años de edad y presentan una declaración de impuestos conjunta. How to correct tax return after filing Su hermano no es su hijo calificado porque no es más joven que usted o que el cónyuge de usted. How to correct tax return after filing Ejemplo 3: Hijo que es más joven que el cónyuge de usted, pero no menor que usted. How to correct tax return after filing Los hechos son los mismos que en el Ejemplo 2, excepto que el cónyuge de usted tiene 25 años de edad. How to correct tax return after filing Debido a que su hermano es más joven que el cónyuge de usted, él es su hijo calificado, aunque no es menor que usted. How to correct tax return after filing Definición de estudiante. How to correct tax return after filing   Para considerarse estudiante, durante una parte de cada uno de cualesquiera 5 meses naturales del año natural, su hijo tiene que ser: Un estudiante a tiempo completo en una escuela que tenga un personal docente permanente, un programa de estudios y un estudiantado regular en la escuela o Un estudiante que toma un curso, a tiempo completo, de adiestramiento agrícola ofrecido por una escuela descrita en el apartado 1 anterior o por un gobierno estatal, de condado o local. How to correct tax return after filing   Los 5 meses naturales no tienen que ser consecutivos. How to correct tax return after filing   Un estudiante a tiempo completo es un estudiante matriculado en un número de horas o en cursos que la escuela considera asistencia a tiempo completo. How to correct tax return after filing Definición de escuela. How to correct tax return after filing   Una escuela puede ser primaria, secundaria, un colegio o una universidad, o puede ser técnica, laboral o mecánica. How to correct tax return after filing Sin embargo, los cursos de capacitación en el empleo, escuelas por correspondencia y las escuelas que ofrecen cursos sólo por Internet no se consideran escuelas para propósito del crédito por ingreso del trabajo (EIC). How to correct tax return after filing Estudiantes de escuela secundaria vocacional. How to correct tax return after filing   Los estudiantes que trabajen en empleos de adiestramiento cooperativo en industrias privadas como parte del programa normal de una escuela para capacitación práctica y en el aula se consideran estudiantes a tiempo completo. How to correct tax return after filing Total y permanentemente incapacitado. How to correct tax return after filing   Su hijo está total y permanentemente incapacitado si le corresponden las dos condiciones siguientes: Él o ella no puede dedicarse a ninguna actividad lucrativa considerable a causa de una condición física o mental. How to correct tax return after filing Un médico determina que la condición ha durado o se espera que dure de manera continua por lo menos un año o que puede causarle la muerte. How to correct tax return after filing Requisito de Residencia Su hijo tiene que haber vivido con usted en los Estados Unidos durante más de la mitad del año 2013. How to correct tax return after filing Las siguientes definiciones aclaran el requisito de residencia. How to correct tax return after filing Estados Unidos. How to correct tax return after filing   Esto abarca los 50 estados y el Distrito de Columbia. How to correct tax return after filing No se incluyen Puerto Rico ni las posesiones de los Estados Unidos tales como Guam. How to correct tax return after filing Albergues para personas sin hogar. How to correct tax return after filing   Su hogar puede estar en cualquier lugar donde usted viva habitualmente. How to correct tax return after filing No necesita vivir en un hogar tradicional. How to correct tax return after filing Por ejemplo, si su hijo vivió con usted durante más de la mitad del año en uno o más albergues para personas sin hogar, su hijo cumple el requisito de residencia. How to correct tax return after filing Personal militar destacado fuera de los Estados Unidos. How to correct tax return after filing   Para propósitos del crédito por ingreso del trabajo (EIC), al personal militar destacado fuera de los Estados Unidos en servicio activo prolongado se le considera como si hubiera vivido en los Estados Unidos durante ese período de servicio. How to correct tax return after filing Servicio activo prolongado. How to correct tax return after filing   Servicio activo prolongado significa que usted ha sido llamado u ordenado a prestar servicio militar por un período indefinido de tiempo o por un período de más de 90 días. How to correct tax return after filing Una vez que comience a cumplir su servicio activo prolongado, se considera que ha estado activo aunque no preste servicio por un período de más de 90 días. How to correct tax return after filing Nacimiento o fallecimiento de un hijo. How to correct tax return after filing   Un hijo que nació o falleció en 2013 es tratado como si hubiera vivido con usted durante más de la mitad del año 2013 si su hogar fue también el del hijo durante más de la mitad del tiempo que estuvo vivo ese año. How to correct tax return after filing Ausencias temporales. How to correct tax return after filing   El tiempo que usted o su hijo se encuentre temporalmente ausente del hogar, debido a una circunstancia especial (fuera de lo común), se cuenta como tiempo que vivió con usted. How to correct tax return after filing Algunos ejemplos de circunstancias especiales incluyen: enfermedad, asistencia a una escuela, negocios, vacaciones, servicio militar y detención en una institución penal para jóvenes. How to correct tax return after filing Hijo secuestrado. How to correct tax return after filing   A un hijo secuestrado se le trata como si hubiera vivido con usted durante más de la mitad del año si vivió con usted durante más de la mitad de la parte del año antes de la fecha en que ocurrió el secuestro. How to correct tax return after filing Las autoridades legales correspondientes tienen que suponer que el hijo ha sido secuestrado por alguien que no sea miembro de su familia o de la del hijo. How to correct tax return after filing Este trato corresponde a todos los años transcurridos hasta que devuelvan al hijo. How to correct tax return after filing Sin embargo, el último año en que esto se puede aplicar es en el que primero ocurra una de las siguientes circunstancias: El año en que se determine que el hijo está muerto o El año en que el hijo hubiera cumplido 18 años de edad. How to correct tax return after filing   Si su hijo calificado fue secuestrado y cumple estos requisitos, escriba “KC”, en vez de un número, en la línea 6 del Anexo EIC. How to correct tax return after filing Requisito de Declaración Conjunta Para cumplir con este requisito, el hijo no puede presentar una declaración conjunta para el año. How to correct tax return after filing Excepción. How to correct tax return after filing   Una excepción al requisito de declaración conjunta es aplicable si su hijo y el cónyuge de éste presentan una declaración conjunta sólo para reclamar un reembolso de impuestos retenidos o pagos de impuesto estimado. How to correct tax return after filing Ejemplo 1: Hija que presenta una declaración conjunta. How to correct tax return after filing Usted le proveyó manutención a su hija de 18 años de edad y ella vivió con usted durante todo el año mientras el cónyuge de ella estaba en las Fuerzas Armadas. How to correct tax return after filing Él ganó $25,000 en ingreso ese año. How to correct tax return after filing La pareja presenta una declaración conjunta. How to correct tax return after filing Debido a que su hija y su cónyuge presentan una declaración conjunta, ella no es su hija calificada. How to correct tax return after filing Ejemplo 2: Hijo que presenta una declaración conjunta para reclamar un reembolso de los impuestos retenidos. How to correct tax return after filing Su hijo de 18 años de edad y su cónyuge de 17 años de edad recibieron $800 de ingresos de trabajos a tiempo parcial y no tuvieron otro tipo de ingresos. How to correct tax return after filing No tienen hijos. How to correct tax return after filing Ninguno tiene que presentar una declaración de impuestos. How to correct tax return after filing Debido a que les retuvieron impuestos de su paga, ellos presentan una declaración conjunta sólo para reclamar el reembolso de los impuestos retenidos. How to correct tax return after filing La excepción del requisito de la declaración conjunta les corresponde; de esta manera su hijo podría ser su hijo calificado si todos los demás requisitos se cumplen. How to correct tax return after filing Ejemplo 3: Hijo que presenta una declaración conjunta para reclamar un crédito tributario de oportunidad para Estadounidenses (American Opportunity Tax Credit). How to correct tax return after filing Los hechos son similares al Ejemplo 2, excepto que no le retuvieron impuestos de la paga de su hijo. How to correct tax return after filing Ni a su hijo ni a su cónyuge se les requiere presentar una declaración de impuestos pero presentan una declaración conjunta para reclamar los $124 del American Opportunity Tax Credit (Crédito tributario de oportunidad para Estadounidenses), en inglés, y obtener el reembolso de esa cantidad. How to correct tax return after filing Ya que la razón por la que presentan la declaración es para reclamar el crédito tributario de oportunidad para Estadounidenses, no la están presentando solamente para reclamar un reembolso de impuestos retenidos o pagos de impuestos estimados. How to correct tax return after filing La excepción al requisito de declaración conjunta no aplica; por lo tanto, su hijo no es su hijo calificado. How to correct tax return after filing Hijo casado. How to correct tax return after filing   Aun si su hijo no presenta una declaración conjunta, si su hijo estaba casado al final del año, él o ella no puede ser su hijo calificado a menos que: Usted puede reclamar una exención por su hijo o La razón por la cual usted no reclama una exención por su hijo es que usted le permite al otro padre que reclame la exención basándose en el Requisito especial para padres divorciados o separados (o que viven aparte) como se explica más adelante. How to correct tax return after filing    Número de Seguro Social Su hijo calificado tiene que tener un número de Seguro Social (SSN, por sus siglas en inglés) válido, a menos que haya nacido y fallecido en 2013 y usted adjunta a su declaración una copia del acta de nacimiento, certificado de defunción o expedientes del hospital que muestren que el hijo nació vivo. How to correct tax return after filing Usted no puede reclamar el crédito por ingreso del trabajo (EIC) basado en un hijo calificado si: El número de Seguro Social (SSN) de su hijo calificado no aparece en la declaración de impuestos o es incorrecto, La tarjeta de Seguro Social de su hijo calificado indica que no es válida para empleo (“Not valid for employment”) y fue expedida para obtener beneficios procedentes de fondos del gobierno federal o En lugar de un número de Seguro Social (SSN), su hijo calificado tiene: Un número de identificación del contribuyente individual (ITIN, por sus siglas en inglés), el cual se le expide a una persona que no es ciudadana de los Estados Unidos y que no puede obtener un número de Seguro Social (SSN) o Un número de identificación del contribuyente en proceso de adopción (ATIN, por sus siglas en inglés), expedido a los padres adoptivos que no pueden obtener un número de Seguro Social (SSN) para el niño que van a adoptar hasta que la adopción se finalice. How to correct tax return after filing   Si tiene más de un hijo calificado y solamente uno de ellos tiene un número de Seguro Social (SSN) válido, sólo puede usar ese hijo para reclamar el crédito por ingreso del trabajo (EIC). How to correct tax return after filing Para obtener más información sobre el número de Seguro Social, vea el Requisito 2. How to correct tax return after filing Requisito 9 —Sólo una persona puede utilizar a su hijo calificado para reclamar el EIC Algunas veces un hijo cumple los requisitos para ser el hijo calificado de más de una persona. How to correct tax return after filing No obstante, sólo una de dichas personas puede tratar a ese hijo como hijo calificado y reclamar todos los siguientes beneficios tributarios (siempre que la persona cumpla los requisitos para cada beneficio): La exención por el hijo. How to correct tax return after filing El crédito tributario por hijos. How to correct tax return after filing El estado civil de cabeza de familia para efectos de la declaración. How to correct tax return after filing El crédito por gastos del cuidado de menores y dependientes. How to correct tax return after filing La exclusión por beneficios del cuidado de dependientes. How to correct tax return after filing El crédito por ingreso del trabajo (EIC). How to correct tax return after filing La otra persona no puede obtener ninguno de estos beneficios basado en este hijo calificado. How to correct tax return after filing En otras palabras, usted y la otra persona no pueden acordar dividir estos beneficios entre ustedes. How to correct tax return after filing La otra persona no puede reclamar ninguno de estos seis beneficios tributarios a menos que él o ella tenga otro hijo calificado. How to correct tax return after filing Las reglas del desempate (que se explican a continuación) muestran quién, si alguien, puede reclamar el crédito por ingreso del trabajo cuando más de una persona tiene el mismo hijo calificado. How to correct tax return after filing Sin embargo, las reglas del desempate no corresponden si la otra persona es su cónyuge y ustedes presentan una declaración conjunta. How to correct tax return after filing Reglas del desempate. How to correct tax return after filing   Para determinar quién puede reclamar a un hijo como hijo calificado y reclamar los seis beneficios tributarios mencionados anteriormente, las reglas del desempate a continuación son aplicables: Si sólo una de las personas es el padre o la madre del hijo, entonces el hijo será tratado como el hijo calificado de dicha persona. How to correct tax return after filing Si los padres presentan una declaración conjunta y reclaman al hijo como hijo calificado, el hijo será tratado como el hijo calificado de los padres. How to correct tax return after filing Si los padres no presentan una declaración conjunta juntos pero ambos padres reclaman al hijo como hijo calificado, el IRS (por sus siglas en inglés) tratará al hijo como hijo calificado del padre con quien el hijo vivió más tiempo durante el año. How to correct tax return after filing Si el hijo vivió con cada padre por la misma cantidad de tiempo, el IRS va a tratar al hijo como hijo calificado del padre con el ingreso bruto ajustado (AGI, por sus siglas en inglés) mayor para el año. How to correct tax return after filing Si ninguno de los padres puede reclamar al hijo como hijo calificado, el hijo será tratado como el hijo calificado de la persona con el AGI mayor para ese año. How to correct tax return after filing Si uno de los padres puede reclamar al hijo como hijo calificado pero ninguno lo reclama, el hijo será tratado como el hijo calificado de la persona que tenga el AGI mayor para el año, pero sólo si el AGI de esa persona es mayor que el AGI de cualquiera de los padres que pueda reclamar al hijo calificado. How to correct tax return after filing Si los padres del hijo presentan una declaración conjunta, entre ellos, pueden aplicar este requisito tratando su AGI total como si se hubiese dividido por partes iguales entre ellos. How to correct tax return after filing Vea el Ejemplo 8. How to correct tax return after filing   Sujeto a los requisitos del desempate, usted y la otra persona podrían escoger quién de ustedes va a reclamar al hijo como hijo calificado. How to correct tax return after filing Vea los Ejemplos 1 a 13. How to correct tax return after filing   Si no puede reclamar el crédito por ingreso del trabajo (EIC), ya que su hijo calificado es tratado bajo las reglas del desempate como el hijo calificado de otra persona para el año 2013, usted podría reclamar el crédito por ingreso del trabajo (EIC) basándose en un hijo calificado diferente, pero usted no puede reclamar el crédito por ingreso del trabajo (EIC) usando los requisitos para personas que no tienen hijos calificados que se explican en el capítulo 3. How to correct tax return after filing Si la otra persona no puede reclamar el crédito por ingreso del trabajo (EIC). How to correct tax return after filing   Si usted y otra persona tienen el mismo hijo calificado, pero la otra persona no puede reclamar el crédito por ingreso del trabajo porque él o ella no reúne los requisitos o su ingreso del trabajo o el AGI es demasiado alto, usted quizás pueda tratar al hijo como hijo calificado. How to correct tax return after filing Vea los Ejemplos 6 y 7. How to correct tax return after filing Pero usted no puede tratar al hijo como hijo calificado para reclamar el crédito por ingreso del trabajo si la otra persona se basa en el hijo para reclamar cualesquiera de los seis beneficios tributarios enumerados anteriormente en este capítulo. How to correct tax return after filing Ejemplos. How to correct tax return after filing   Los siguientes ejemplos pueden ayudarle a determinar si puede reclamar el crédito por ingreso del trabajo cuando usted y otra persona tienen el mismo hijo calificado. How to correct tax return after filing Ejemplo 1: hijo que vivió con su madre y su abuela. How to correct tax return after filing Usted y su hijo de 2 años de edad, Jaime, vivieron con su madre todo el año. How to correct tax return after filing Usted tiene 25 años de edad, no es casada y su AGI es $9,000. How to correct tax return after filing Su único ingreso fue $9,000 de un trabajo a tiempo parcial. How to correct tax return after filing El único ingreso laboral de su madre fue $20,000 y su AGI es $20,000. How to correct tax return after filing El padre de Jaime no vivió ni con usted ni con Jaime. How to correct tax return after filing El requisito especial para padres divorciados o separados o que viven aparte, el cual se explica más adelante, no corresponde. How to correct tax return after filing Jaime es hijo calificado tanto de usted como de su madre porque cumple los requisitos de parentesco, edad, residencia y declaración conjunta para usted y su madre. How to correct tax return after filing Sin embargo, sólo uno de ustedes puede considerarlo hijo calificado para reclamar el crédito por ingreso del trabajo (EIC) (y los otros beneficios tributarios que aparecen anteriormente en este capítulo a los que tenga derecho dicha persona). How to correct tax return after filing Él no es el hijo calificado de ninguna otra persona, incluido su padre. How to correct tax return after filing Si usted no reclama a Jaime como hijo calificado para propósitos del crédito por ingreso del trabajo (EIC) o para cualesquiera de los otros beneficios tributarios indicados anteriormente en este capítulo, su madre lo puede considerar hijo calificado para reclamar el crédito por ingreso del trabajo (EIC) (y cualesquiera de los otros beneficios tributarios indicados anteriormente en este capítulo a los cuales ella tenga derecho). How to correct tax return after filing Ejemplo 2: el AGI de la madre es mayor que el de la abuela. How to correct tax return after filing Los hechos son los mismos que en el Ejemplo 1, excepto que usted tiene un AGI de $25,000. How to correct tax return after filing Ya que el AGI de su madre no es mayor que el de usted, ella no puede reclamar a Jaime como su hijo calificado. How to correct tax return after filing Sólo usted puede reclamarlo. How to correct tax return after filing Ejemplo 3: dos personas reclaman al mismo hijo. How to correct tax return after filing Los hechos son los mismos que en el Ejemplo 1, pero usted y su madre reclaman a Jaime como hijo calificado. How to correct tax return after filing En este caso, usted como madre del hijo va a ser la única persona a la que se le permite reclamar a Jaime para reclamar el crédito por ingreso del trabajo y los otros beneficios tributarios a los que tenga derecho que están enumerados anteriormente en este capítulo. How to correct tax return after filing El IRS le denegará a su madre el derecho de reclamar el crédito por ingreso del trabajo y cualquiera de los otros beneficios tributarios indicados anteriormente en este capítulo a menos que tenga otro hijo calificado. How to correct tax return after filing Ejemplo 4: hijos calificados divididos entre dos personas. How to correct tax return after filing Los hechos son los mismos que en el Ejemplo 1, pero usted también tiene otros dos hijos menores que son hijos calificados tanto de usted como de su madre. How to correct tax return after filing Sólo una de ustedes puede reclamar a cada hijo como hijo calificado. How to correct tax return after filing No obstante, si el AGI de su madre es mayor que el de usted, puede permitirle a su madre que reclame a uno o más de los hijos. How to correct tax return after filing Por ejemplo, usted puede reclamar a un hijo y su madre puede reclamar a los otros dos. How to correct tax return after filing Ejemplo 5: contribuyente que es un hijo calificado. How to correct tax return after filing Los hechos son los mismos que en el Ejemplo 1, pero usted tiene sólo 18 años de edad. How to correct tax return after filing Esto significa que usted es el hijo calificado de su madre. How to correct tax return after filing Debido al Requisito 10, que se explica a continuación, usted no puede reclamar el crédito por ingreso del trabajo (EIC) ni reclamar a su hijo como hijo calificado. How to correct tax return after filing Sólo su madre podría basarse en Jaime como hijo calificado para reclamar el crédito por ingreso del trabajo (EIC). How to correct tax return after filing Si su madre cumple todos los demás requisitos para reclamar el crédito por ingreso del trabajo (EIC) y usted no reclama a Jaime como hijo calificado para ninguno de los beneficios tributarios enumerados anteriormente, su madre puede declararlos a usted y a Jaime como hijos calificados para propósitos del crédito por ingreso del trabajo (EIC). How to correct tax return after filing Ejemplo 6: abuela con demasiado ingreso de trabajo para reclamar el EIC. How to correct tax return after filing Los hechos son los mismos que en el Ejemplo 1, excepto que su madre tuvo ingresos de $50,000 de su trabajo. How to correct tax return after filing Debido a que los ingresos del trabajo de su madre son demasiado altos para que ella reclame el crédito por ingreso del trabajo (EIC), sólo usted puede reclamar el crédito basándose en su hijo. How to correct tax return after filing Ejemplo 7: madre con demasiado ingreso de trabajo para reclamar el EIC . How to correct tax return after filing Los hechos son los mismos que en el Ejemplo 1, excepto que usted tuvo ingresos de $50,000 de su trabajo y su AGI es $50,500. How to correct tax return after filing No puede reclamar el crédito por ingreso del trabajo (EIC) porque su ingreso del trabajo es demasiado alto. How to correct tax return after filing Su madre tampoco puede reclamar el crédito por ingreso del trabajo (EIC) ya que su AGI no es mayor que el de usted. How to correct tax return after filing Ejemplo 8: hijo que vivió con ambos padres y una abuela. How to correct tax return after filing Los hechos son los mismos que en el Ejemplo 1, excepto que usted y el padre de Jaime están casados entre ustedes, viven con Jaime y su madre y tienen un AGI de $30,000 en la declaración conjunta. How to correct tax return after filing Si usted y su cónyuge no reclaman a Jaime como hijo calificado para el crédito por ingreso del trabajo (EIC) o cualquier otro beneficio tributario que se enumere anteriormente en este capítulo, su madre puede reclamarlo. How to correct tax return after filing Aunque cuando el AGI en la declaración conjunta de usted, $30,000, es más que el AGI de $20,000 de su madre, en esta situación la mitad del AGI puede asignársele a usted y la otra mitad a su cónyuge. How to correct tax return after filing Es decir, el AGI de cada padre se considerará $15,000. How to correct tax return after filing Ejemplo 9: padres separados. How to correct tax return after filing Usted, su cónyuge y su hijo de 10 años de edad, José, vivieron juntos hasta el 1 de agosto del año 2013, cuando su cónyuge se mudó del hogar. How to correct tax return after filing En agosto y septiembre, José vivió con usted. How to correct tax return after filing Por el resto del año, José vivió con su cónyuge, quien es el padre de José. How to correct tax return after filing José es el hijo calificado tanto de usted como de su cónyuge porque vivió con cada uno de ustedes por más de la mitad del año y porque cumplió los requisitos de parentesco, edad y declaración conjunta para ambos. How to correct tax return after filing Al final del año, usted y su cónyuge aún no estaban divorciados, ni legalmente separados o separados bajo un acuerdo de separación por escrito, por lo tanto, el Requisito especial para padres divorciados o separados (o que viven aparte) no corresponde. How to correct tax return after filing Usted y su cónyuge presentarán declaraciones por separado. How to correct tax return after filing Su cónyuge accede a que usted reclame a José como hijo calificado. How to correct tax return after filing Esto significa que, si su cónyuge no reclama a José como hijo calificado para cualesquiera de los beneficios tributarios que aparecen anteriormente en este capítulo, usted puede reclamarlo como hijo calificado para cualesquiera de los beneficios tributarios que aparecen anteriormente en este capítulo a los cuales usted tenga derecho. How to correct tax return after filing Sin embargo, su estado civil para efectos de la declaración es casado que presenta la declaración por separado, así que usted no puede reclamar el crédito por ingreso del trabajo (EIC) ni el crédito por gastos del cuidado de menores y dependientes. How to correct tax return after filing Vea el Requisito 3. How to correct tax return after filing Ejemplo 10: padres separados reclaman al mismo hijo. How to correct tax return after filing Los hechos son los mismos que en el Ejemplo 9, excepto que tanto usted como su cónyuge reclaman a José como hijo calificado. How to correct tax return after filing En este caso, sólo su cónyuge puede reclamar a José como hijo calificado. How to correct tax return after filing Esto se debe a que, durante el año 2013, su hijo vivió con él por más tiempo que con usted. How to correct tax return after filing Usted no puede reclamar el crédito por ingreso del trabajo (EIC) (con o sin un hijo calificado). How to correct tax return after filing Sin embargo, el estado civil para efectos de la declaración de su cónyuge es casado que presenta la declaración por separado, por lo tanto, su cónyuge no puede reclamar el crédito por ingreso del trabajo (EIC) ni el crédito por gastos del cuidado de menores y dependientes. How to correct tax return after filing Vea el Requisito 3. How to correct tax return after filing Ejemplo 11: padres no casados. How to correct tax return after filing Usted, su hijo de 5 años de edad y el padre de su hijo vivieron juntos todo el año. How to correct tax return after filing Usted y el padre de su hijo no están casados. How to correct tax return after filing Su hijo es el hijo calificado tanto de usted como del padre de su hijo porque cumple los requisitos de parentesco, edad, residencia y declaración conjunta tanto para usted como para el padre. How to correct tax return after filing Su ingreso del trabajo y AGI son $12,000 y los del padre de su hijo son $14,000. How to correct tax return after filing Ninguno de ustedes tuvo otros ingresos. How to correct tax return after filing El padre de su hijo accede a que usted reclame al hijo como hijo calificado. How to correct tax return after filing Esto significa que, si el padre de su hijo no reclama a su hijo como hijo calificado para el crédito por ingreso del trabajo (EIC) o para cualesquiera de los otros beneficios tributarios que aparecen anteriormente en este capítulo, usted puede reclamarlo como hijo calificado para el crédito por ingreso del trabajo (EIC) y para cualesquiera de los demás beneficios que aparecen anteriormente en este capítulo a los cuales usted tenga derecho. How to correct tax return after filing Ejemplo 12: padres no casados reclaman al mismo hijo. How to correct tax return after filing Los hechos son los mismos que en el Ejemplo 11, excepto que tanto usted como el padre de su hijo reclaman a su hijo como hijo calificado. How to correct tax return after filing En este caso, sólo al padre de su hijo se le permitirá reclamar al hijo como hijo calificado. How to correct tax return after filing Esto se debe a que su ingreso bruto ajustado, $14,000, es mayor que el ingreso bruto ajustado de usted, $12,000. How to correct tax return after filing Usted no puede reclamar el crédito por ingreso del trabajo (con o sin un hijo calificado). How to correct tax return after filing Ejemplo 13: hijos que no vivieron con los padres. How to correct tax return after filing Usted y su sobrina de 7 años de edad, quien es hija de su hermana, vivieron con la madre de usted durante todo el año. How to correct tax return after filing Usted tiene 25 años de edad y su AGI fue $9,300. How to correct tax return after filing Su único ingreso fue producto de un trabajo a tiempo parcial. How to correct tax return after filing El AGI de su madre fue $15,000. How to correct tax return after filing Este fue su único ingreso y fue producto de su trabajo. How to correct tax return after filing Los padres de su sobrina presentan una declaración conjunta, tienen un AGI menor de $9,000 y no vivieron con usted o su hija (la sobrina de usted). How to correct tax return after filing Su sobrina es la hija calificada de usted y de su madre porque cumple los requisitos de parentesco, edad, residencia y declaración conjunta tanto para usted como para su madre. How to correct tax return after filing Sin embargo, sólo su madre puede reclamar a su sobrina como hija calificada. How to correct tax return after filing Esto se debe a que el ingreso bruto ajustado de su madre, $15,000, es mayor que el de usted, $9,300. How to correct tax return after filing Requisito especial para padres divorciados o separados (o que viven aparte). How to correct tax return after filing   Un hijo se considera hijo calificado del padre o de la madre sin custodia (para propósitos de la reclamación de una exención y del crédito tributario por hijos, pero no del crédito por ingreso del trabajo (EIC)) si todas las siguientes situaciones son ciertas: Los padres: Están divorciados o legalmente separados conforme a un fallo de divorcio o de manutención por separación judicial, Están separados conforme a un acuerdo de separación por escrito o Vivieron separados en todo momento durante los últimos 6 meses del año 2013 sin que importe si estaban o no casados. How to correct tax return after filing El hijo recibió de los padres más de la mitad de su manutención para el año. How to correct tax return after filing El hijo estuvo bajo la custodia de uno de los padres, o ambos, por más de la mitad del año 2013. How to correct tax return after filing Una de las siguientes aseveraciones es cierta: El padre con custodia firma un Formulario 8332 o un documento considerablemente similar en el que afirma que él o ella no reclamará al hijo como dependiente ese año y el padre que no tiene custodia adjunta este formulario o documento a su declaración de impuestos. How to correct tax return after filing Si el fallo de divorcio o acuerdo de separación entró en vigencia después de 1984 y antes de 2009, es posible que el padre sin custodia pueda adjuntar ciertas páginas del fallo o del acuerdo en lugar del Formulario 8332. How to correct tax return after filing Un fallo de divorcio o de manutención por separación judicial o un acuerdo de separación por escrito anterior a 1985 correspondiente al año 2013 establece que el padre que no tiene custodia puede reclamar al hijo como dependiente y el padre sin custodia provee por lo menos $600 para la manutención del hijo durante el año 2013. How to correct tax return after filing Para información adicional, vea la Publicación 501, en inglés. How to correct tax return after filing Vea también Cómo aplicar el Requisito 9 a padres divorciados o separados (o que viven aparte), a continuación. How to correct tax return after filing Cómo aplicar el Requisito 9 a padres divorciados o separados (o que viven aparte). How to correct tax return after filing   Si se considera al hijo como hijo calificado del padre que no tiene custodia según el requisito especial para hijos de padres divorciados, separados o que viven aparte descrito anteriormente, sólo el padre que no tiene custodia puede reclamar una exención y reclamar el crédito tributario por hijos para el hijo. How to correct tax return after filing Sin embargo, el padre con custodia u otro contribuyente que reúna los requisitos puede reclamar al hijo como hijo calificado para el crédito por ingreso del trabajo (EIC) y los otros beneficios tributarios enumerados anteriormente en este capítulo. How to correct tax return after filing Si el hijo es el hijo calificado de más de una persona para propósitos de estos beneficios, las reglas del desempate determinarán quien puede tratar al hijo como hijo calificado. How to correct tax return after filing Ejemplo 1 — Usted y su hijo de 5 años vivieron con la madre de usted durante todo el año. How to correct tax return after filing Ella pagó todo el mantenimiento de la vivienda. How to correct tax return after filing Su AGI es $10,000. How to correct tax return after filing El AGI de su madre es $25,000. How to correct tax return after filing El padre de su hijo no vivió ni con usted ni con su hijo. How to correct tax return after filing Según el Requisito especial para padres divorciados o separados (o que viven aparte), su hijo se considera el hijo calificado de su padre, el cual puede reclamar una exención y el crédito tributario por hijos basándose en su hijo. How to correct tax return after filing Sin embargo, el padre de su hijo no puede reclamarlo como hijo calificado para el estado civil de cabeza de familia para efectos de la declaración, ni reclamar el crédito por gastos del cuidado de menores y dependientes, la exclusión por beneficios del cuidado de dependientes ni el crédito por ingreso del trabajo. How to correct tax return after filing Usted y